賦課額の減額更正と期間制限における社会保険料と租税のあいだ : 介護保険料減額更正請求（控訴）事件を素材に賦課額の減額更正と期間制限における社会保険料と租税のあいだ : 介護保険料減額更正請求（控訴）事件を素材に The Difference between Social Insurance Premium and Tax : Laches and Statute of Limitation Pertaining to Reducing the Amount Imposed
193 , 2015-03-31 , 北海道大学公共政策大学院 = Hokkaido University Public Policy School
This paper focuses on laches and statute of limitation for insurance premium. In recent years, a remarkable judicial decision was made on premium for nursing care insurance. While the judgment has an impact on the structure of the respective social insurance premium, few have paid attention to the changes made. With this in mind, this study examines the background of this change. To this end, I first explore the judgment itself, and then discuss the differences between social insurance premium and tax.