出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The aging of the population in Japan is a serious problem, and the reform of the public pension system is a major political issue. In this paper I made a presentation of the Japanese pension system and the reforms it has to pass from a system based on Defined Benefits to a system based on Defined Contribution where companies must change their DB type pension plans from the old types (TQPP's) to new ones (e.g.; DBCPPS) by the end of March, 2012. The concluding and remarks present some common subjects (aging population, allocation of pension plans' assets) and differences about the shift from DB to DC plans among Japanese corporate pension plans as compared with the shift from DB to DC plans in Romania.
