CHAPTER 1
Introduction 3
1. Background and Purpose 3
2. Content and Methodology 5

CHAPTER 2
Studies on Insurance Contribution Schemes 10

CHAPTER 3
Contribution Schemes and Funding Sources in Other Countries 21
1. Germany 21
2. France 22
3. Austria 25
4. Japan 26
5. Switzerland 29

CHAPTER 4
Current State and Problems of the Insurance Contribution Scheme 21
1. Current state 35
2. Problems involved in the current insurance contribution system 40

CHAPTER 5
Comparison of Income and Living Conditions Between Employees and the Self-Employed 49
1. Data distribution 50
2. Comparative analysis of statistics 52
3. Relationship between earned income/business income (employees/self-employed) and total income 55
4. Equity in the dual-structured premium calculation method 58
5. Study of models with improved equity 63
6. Implications 68

CHAPTER 6
Directions for Reforming Insurance Contributions 73
1. Basic principles and directions for reforming insurance contributions 73
2. New insurance contribution scheme 75

References 89