The concept of “Consumers Social Responsibility” has attracted attention in Japan since the 2000s. Under this circumstance, when the conflict minerals issue in the Democratic Republic of the Congo (DRC) had been discussed in the international society, and the OECD and the US government have issued the regulations on conflict minerals in 2010, Japanese companies also began to respond to this issue.However, unlike western society, the social movement over this issue has not been developed in Japan. Why are Japanese companies responding to this issue despite low consumer awareness?This research analyzes the current situation in eastern DRC and how the government, companies, NGOs, and consumers in Japan respond to the conflict minerals issue. Based on that, it verifies the impact of the regulations by the OECD and the US on DRC and Japan, as well as examines the role that Japanese civil society can play towards solving the issue.本研究の目的は,カナダの財政再建の例を通じて我が国財政の持続可能性について論じることにある.先進諸国では,社会の成熟化が進み,少子化と高齢化は共通の課題となっている.少子化は,やがて生産年齢人口の減少を招き,高齢化は社会保障関連の支出拡大に繋がる.他方,成熟した社会の中では発展途上国のように高い経済成長を見込めず,税収の確保が難しくなる.質の高い公共サービスの提供とよりよい生活水準の維持のためには,給付と負担の一致が大前提となる.給付を求めるだけでは財源は何れ枯渇し,財政は破綻してしまう.財政の持続可能性を維持するためには,負担の増大か給付の削減をも受け入れなければならない.本研究では,財政再建後カナダの成長戦略や税財政改革,合計特殊出生率の回復を実現したフランスの取り組みを紹介しつつ,我が国財政の持続可能性を考察する.The purpose of this article is to study sustainability of public finance in Japan, referring to Canadian finance reform. As the social system is making progress to a high degree in industrial countries, an aging society with a declining birthrate is the same subject to industrial countries. A society with a decreasing birthrate brings the decreasing of the working-age population and the aged society is concerned with the expenditure expansion in social security. On the other hand, a society as industrial countries is mature highly, it is difficult for industrial countries to achieve rapid economic growth and collect the tax. For offering more high quality the public service and keeping more comfortably the living standard, social welfare benefits must be equal to bear a tax burden. Because of limited tax revenue, if benefits are exceed and it will exhaust and fail someday. We have little choice but to accept increasing the tax burden or decreasing the welfare benefits.This article considers the possibility of keeping tax revenue source in Japan, referring to accomplishing the growth strategy, tax reform after finance reform in Canada, achieving the recovery of birth in France.62広瀬 義朗79Yoshiro HIROSE我が国財政の持続可能性−カナダの財政再建を事例として− (2016年採択)Fiscal Sustainability of Japan − A Case Study of Fiscal Reconstruction of Canada − (Project 2016)旭硝子財団 助成研究成果報告(2019)
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