Article 108Special Provisions on Services of a Corporate Pension Fund and a National Pension Fund
第百八条（企業年金基金及び国民年金基金の業務の特例）
A corporate pension fund and a national pension fund may become a defined contribution pension operational management institution by being registered as referred to in Article 88, paragraph (1).
企業年金基金及び国民年金基金は、第八十八条第一項の登録を受けて、確定拠出年金運営管理機関となることができる。
A corporate pension fund and a national pension fund must separate the accounting for the services to be provided pursuant to the provisions of the preceding paragraph from other accounting.
企業年金基金及び国民年金基金は、前項の規定により行う業務に係る経理については、その他の経理と区分して整理しなければならない。
When services of a corporate pension fund are provided pursuant to the provisions of paragraph (1), the term "this Act" in Article 121 of the Defined Benefit Corporate Pension Act is deemed to be replaced with "this Act or Article 108, paragraph (1) of the Defined Contribution Pension Act," and Cabinet Order prescribes other necessary particulars in connection with application of the provisions of the Defined Benefit Corporate Pension Act.
第一項の規定により企業年金基金の業務が行われる場合には、確定給付企業年金法第百二十一条中「この法律」とあるのは、「この法律又は確定拠出年金法第百八条第一項」とするほか、同法の規定の適用に関し必要な事項は、政令で定める。
When services of a national pension fund are provided pursuant to the provisions of paragraph (1), the term "this Chapter" in Article 145, item (v) of the National Pension Act is deemed to be replaced with "this Chapter or Article 108, paragraph (1) of the Defined Contribution Pension Act (Act No. 88 of 2001)" and Cabinet Order prescribes other necessary matters in connection with application of the provisions of the National Pension Act.
第一項の規定により国民年金基金の業務が行われる場合には、国民年金法第百四十五条第五号中「この章」とあるのは、「この章又は確定拠出年金法（平成十三年法律第八十八号）第百八条第一項」とするほか、同法の規定の適用に関し必要な事項は、政令で定める。
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