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Supplementary Provisions, Article 2Review

第二条(検討)

Promptly after this Act comes into effect, the government is to conduct a review on the particulars set forth in the items of as well as reinforcement of the income redistribution function of the public pension system and other necessary particulars (excluding the particulars specified in and ) with regard to the public pension system and systems related thereto, from the viewpoint of further promoting initiatives for making the public pension system a system that is sustainable in the long term, further reinforcing the security functions that correspond to changes in socioeconomic situations, and ensuring fairness between and within generations, in consideration of the status of enforcement of the respective laws after the amendment by this Act, and is to take necessary measures based on the results of the review.

政府は、この法律の施行後速やかに、この法律による改正後のそれぞれの法律の施行の状況等を勘案し、公的年金制度を長期的に持続可能な制度とする取組を更に進め、社会経済情勢の変化に対応した保障機能を一層強化し、並びに世代間及び世代内の公平性を確保する観点から、公的年金制度及びこれに関連する制度について、各号に掲げる事項及び公的年金制度の所得再分配機能の強化その他必要な事項(及びに定める事項を除く。)について検討を加え、その結果に基づいて必要な措置を講ずるものとする。

The government is to conduct an overall review, including taxation measures, on particulars such as the requirements for participation in an individual-type defined contribution pension plan and a national pension fund, the maximum contribution amount for an individual-type defined contribution pension plan, and the scope of small and medium-sized employers that can contribute to small and medium-sized employer's contributions, from the viewpoint of enhancing citizens' voluntary efforts to secure income in old age, such as enabling them to receive support for such efforts fairly, and is to take necessary measures based on the results of the review.

政府は、国民が高齢期における所得の確保に係る自主的な努力を行うに当たって、これに対する支援を公平に受けられるようにする等その充実を図る観点から、個人型確定拠出年金及び国民年金基金の加入の要件、個人型確定拠出年金に係る拠出限度額及び中小事業主掛金を拠出できる中小事業主の範囲等について、税制上の措置を含め全般的な検討を加え、その結果に基づいて必要な措置を講ずるものとする。

Approximately five years after the enforcement of the provisions set forth in item (viii) of the preceding Article, the government is to review the desirable form of regulations based on the provisions of the Defined Contribution Pension Act after the amendment by those provisions, in consideration of the status of enforcement of , and if found to be necessary, take necessary measures based on the results of the review.

政府は、前条第八号に掲げる規定の施行後五年を目途として、当該規定による改正後の確定拠出年金法の施行の状況等を勘案し、の規定に基づく規制の在り方について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。

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