日本现行的养老金课税制度起源于第二次世界大战后的1954年，在经历了近半个世纪的不断改革后，它已经发展成为一整套完整的课税体系，在日本经济的高速发展阶段，对日本企业所追求的“终生雇用制”的形成作出了不可磨灭的贡献。近年随着日本泡沫经济的崩溃，企业倒闭、裁员大 Japan’s current pension taxation system originated in 1954 after World War II. After nearly half a century of continuous reform, it has evolved into a complete tax system. In Japan, the rapid economic development Stage, making an indelible contribution to the formation of the “lifetime employment system” pursued by Japanese enterprises. In recent years, with the collapse of Japan’s bubble economy, business failures and layoffs have been massive