Any investment of the reserves (meaning the reserves of the employees' pension account under the pension special account (hereinafter referred to as "special account reserves" in this Chapter) and the part of the reserves of an implementing organization (excluding the Minister of Health, Labour and Welfare: the same applies in paragraph (3) of the following Article) that is specified by Cabinet Order as the part that is equivalent to the part with the employees' pension insurance services (including the payment of the basic pension contributions) (hereinafter referred to as "implementing organization reserves"); the same applies hereinafter in this Chapter), is to be undertaken with particular mindfulness of the fact that the reserves are a part of the insurance premiums collected from insureds covered under employees' pension insurance and that they are a valuable source of future pension benefits payments; all investment of those reserves is to be undertaken with the purpose of contributing to the sound management of employees' pension insurance services for years to come, and is to be undertaken safely, efficiently, from a long term perspective, and for the sole benefit of insureds covered under employees' pension insurance.
積立金（年金特別会計の厚生年金勘定の積立金（以下この章において「特別会計積立金」という。）及び実施機関（厚生労働大臣を除く。次条第三項において同じ。）の積立金のうち厚生年金保険事業（基礎年金拠出金の納付を含む。）に係る部分に相当する部分として政令で定める部分（以下「実施機関積立金」という。）をいう。以下この章において同じ。）の運用は、積立金が厚生年金保険の被保険者から徴収された保険料の一部であり、かつ、将来の保険給付の貴重な財源となるものであることに特に留意し、専ら厚生年金保険の被保険者の利益のために、長期的な観点から、安全かつ効率的に行うことにより、将来にわたつて、厚生年金保険事業の運営の安定に資することを目的として行うものとする。