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台湾地区在实施国民年金制度以前,包括劳工、军人、公务员、公、私立学校教师及农民等,均有职域的老年经济保障。但是没有工作的失业者、家庭主妇、学生,以及身心障碍者,却缺乏类似的保障。因此自1996年开始正式规划,历经12年的期间,以及921大地震、政党轮替的冲击,终于自2008年1月1日开始实施国民年金制度。但是施行以后,是否达成立法的目的,必须透过检讨与改进,促使国民年金制度更臻完备。
Before the implementation of the national pension system in Taiwan, workers, soldiers, civil servants, public and private school teachers and peasants, etc., all have the old-age economic security in their respective districts. But unemployed people, housewives, students, and people with disabilities who are unemployed lack the same guarantees. Therefore, since 1996, formal planning began, after 12 years of period, as well as the impact of 921 earthquake and political party rotation, finally from January 1, 2008 began implementing the national pension system. However, after the implementation of the system, whether the purpose of legislation must be upheld must be further improved by reviewing and improving the system of national annuities.