Workers' Asset Formation Promotion Act

Japanese: 勤労者財産形成促進法 - きんろうしゃざいさんけいせいそくしんほう

…The system of West Germany's workers' wealth formation policy was as follows: (1) Savings Premium Law, a law encouraging the ownership of financial assets (mainly tax cuts and partial subsidy-based savings plans), (2) a law encouraging home building (a) Housing Construction Premium Law, (b) tax benefits for housing construction savings, etc., (c) tax exemptions to promote housing construction, (3) encouraging stock ownership (a) encouraging employee stock (stockholding system), (b) issuing national stock (the federal government privatized the companies it owned in the form of national stock and sold the stock to low-income earners under favorable conditions), (4) measures to give workers savings (Law to Promote Workers' Asset Formation). The Savings Promotion Law was revised three times, and while the first two revisions were mainly incentives in the form of tax exemptions, the third revision changed the system to provide the government with a "surcharge" on savings benefits. …

From [Withdrawal]

...However, if there are provisions for withholding income tax or deduction of social insurance premiums by law, or if there is a written agreement with the workers' representative, a portion of the salary may be deducted and paid (Labor Standards Act, Article 24, Paragraph 1). In order to promote the asset creation of workers, the Workers' Asset Formation Promotion Act (promulgated in 1971) was enacted in 1971. It consists of two pillars: encouraging savings and promoting home ownership, and preferential treatment such as tax exemption is given to encouraging savings. ...

*Some of the terminology used in the "Act on Promotion of Asset Formation for Workers" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

Japanese:

…西ドイツの勤労者財産形成政策の制度体系は，つぎのとおりである。(1)貯蓄割増金法　金融資産所有の奨励法(主として減税，一部補助金による財形)，(2)持家づくりの奨励法　(a)住宅建設割増金法，(b)住宅建設貯蓄等の税制上の優遇措置，(c)住宅建設促進のための免税措置，(3)株式保有の奨励　(a)従業員株式の奨励(持株制)，(b)国民株式の発行(連邦はその所有する企業を国民株式という形で私有化し，その株式を低所得者層に有利な条件で販売)，(4)勤労者に貯蓄余力を賦与する施策(勤労者財産形成促進法)。財形促進法は3次にわたって改正され，〈第2次法〉までが主として税金の免除という奨励策であったが，〈第3次法〉では，財形給付金に対する政府の〈付加金〉を支給する制度となった。…

【天引き】より

…しかし，所得税の源泉徴収，社会保険料の控除など法令に定めがある場合や，労働者の代表との書面による協定がある場合には，給料の一部を天引きして支払ってもよい(労働基準法24条1項)。　勤労者の財産づくりを促進するために，1971年に勤労者財産形成促進法(1971公布)が制定された。貯蓄奨励と持家促進の2本の柱からできているが，貯蓄奨励については非課税扱いなど優遇措置がとられている。…

※「勤労者財産形成促進法」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典第２版について | 情報

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