1. Okamoto, A. (2003) ‘Tax and social security reforms in an aging Japan’, University Economic Research Series No. 29, Faculty of Economics, Okayama University, Okayama.
2. Social Insurance Agency (2006) Overview of the Social Insurance Systems, http://www.sia.go.jp/index.html .
3. Takayama, N. (2006) ‘Reforming social security in Japan: Is NDC the answer?’, in Holzmann, R. and Palmer, E. (eds.) ‘Pension Reform: Issues and Prospects for Non-Financial Defined Contribution (NDC) Schemes’, Chapter 24, The World Bank, Washington, DC.
4. See also Takayama.5–8.
5. Takayama, N. (1998) ‘The Morning After in Japan: Its Declining Population, Too Generous Pensions and a Weakened Economy’, Maruzen Co. Ltd, Tokyo.