一、日本农村社会养老保险制度概况日本农村养老保险始于20世纪50年代末,其主要是按照公平性和多层次两个方面来安排的,实行双层结构年金制。基础层次为国民年金制度,即全体国民强制性加入的基础养老金;第二层次基本上采用基金制,强调自愿性,但政府给予税制优惠,是国民年金的重要补充。 First, Japan’s rural social pension insurance system overview Japan’s rural pension insurance began in the late 1950s, mainly in accordance with the fair and multi-level arrangements in two aspects, the implementation of the two-tier structure annuity system. The basic level is the national annuity system, that is, the basic pension mandatory for all citizens. The second level basically adopts the fund system and emphasizes the voluntary. However, the government grants the tax preference is an important complement to the national pension.