＜論説＞日本企業の退職金制度に関する研究 ―従業員の仕事貢献度の反映に着目して―

This paper examines to what degrees employees' work contribution to Japanese companies is currently reflected in their retirement program, by using interview as research method (July−Dec., 2008 ; on eight companies and two public offices). It also examines the content of the programs, such as social environment surrounding the system, company policies, and problems and solutions involved in the operation, as well as the transition of the system after Meiji era. Major findings include the followings. Firstly despite some changes occurred in the system as a result of diversification of employment types and styles and also alteration of company policies, the system itself will be maintained in the future. Secondly, although many companies modified conventional seniority−based salary systems for a retirement program that reflect employees' work contribution more clearly through an adoption of 'point system' and other measures, they still find some problems in new systems in their operation and practicality.