Abstract
This essay aims to develop a propriate financial legal system for long-term care policies which based on our country’s background and legal conditions through comparative research methods. In fact, there is no doubt about the urgency of the implementation of long-term system, however, the core issue of promoting prosperity of the long-term care services is financial resources. The OECD countries had mainly developed two modes of financial system for long-term care, one is social insurance mode, the other is tax mode, and there is also a mixed mode. Among them, the most representative examples are the social insurance mode in Germany, the tax mode in Sweden, and the mixed mode in Japan. Currently, our country is still hesitating in choosing whether social insurance mode or tax mode as long-term system. The correspond study of the comparative financial legal system becomes more essential since the amendment of legislations is always massively changed with a Party Alternation occurs. Therefore, this essay take German, Japan, Sweden’s experience for references, to clarify the causes and effects of the muti-dimention aspects, e.g., historical background and the economic conditions. In conclusion, our country shall learn from Japan’s financial legal system, and hope there will be more research about the mixed mode applied to our country in the future.