大葉大學通識教育中心副教授 摘 要 2010年實施的我國私校教職員年金制度採確定提撥制、個人帳戶制，當教職員退休等保險事故發生時，按月從其個人帳戶領取退休金至用罄為止，因此私校教職員老年生活毫無保障，無法與公立學校教職員相比。基此，本文遂以法制度面的手法整理分析日本私校教職員年金制度創設時的內容。發現日本私校教職員年金制度大抵準用國家公務員年金制度，為確定給付制、採終身年金的設計、具所得替代率性質、有社會連帶關係、所得重分配之機能等，頗值得我國參考。

The annual pension system for private school faculties in Taiwan was issued in 2010. Policies related are defined contribution pension and individual account system, which assure faculties to retrieve limited fees per month since retirement or accident moments. Therefore, private school faculty’s life since retirement is less guaranteed than public school faculty’s. This paper is to collect and analyze the annual pension system of Japanese private school faculty, which is as well-designed as government officers’ annual pension system, with defined benefit and lifetime annual pension system. Japanese policies related contains income replacement rate, which is likely to deliver income-reallocation mechanic, and to adjust social relationship within. All these are worthy references for Taiwan.