There are three major problems for the elderly care in Japan. The first one is the lack of financial resources due to old age，the second one is the medical treatment due to physical weakness and illness，and the third one is the need for nursing care due to the inability to live independently. In the era dominated by agriculture and cottage industries，with the family as the basic unit of work and life，there is no big problem for home care. In the Meiji era，the development of large-scale industry caused the separation of work and living places，and home care became a problem. Therefore，Japan learned from the early commercial insurance methods and formulated the insurance system to solve the problem of pensions by taxation to enrich insurance premiums. According to the new constitution after World War II，Japan began to implement national insurance for compulsory pensions and medical care for all people since 1961，and introduced nursing care insurance in 2000. In order to cope with the rapid increase in social security fees caused by the aging of the population and the reduction in taxes caused by population decline，a 3% consumption tax was levied in 1989，and the consumption tax was increased to 5%，8%，10% in 1997，2014，and 2019，respectively.