The total annual amount of the employer's contributions to be made for each participant of a corporate-type pension plan (if the participant of a corporate-type pension plan contributes to a participant of a corporate-type pension plan's contribution, the sum of the amount of the employer's contributions and the amount of the participant of a corporate-type pension plan's contribution; hereinafter the same applies in this Article) must not exceed the amount of the contribution limit (meaning the amount specified by Cabinet Order as the maximum total amount of the employer's contributions that may be made per year, taking into account whether the participant of a corporate-type pension plan has the eligibility as a participant of a defined benefit corporate pension plan and other factors).
各企業型年金加入者に係る一年間の事業主掛金の額(企業型年金加入者が企業型年金加入者掛金を拠出する場合にあっては、事業主掛金の額と企業型年金加入者掛金の額との合計額。以下この条において同じ。)の総額は、拠出限度額(一年間に拠出することができる事業主掛金の額の総額の上限として、企業型年金加入者の確定給付企業年金の加入者の資格の有無等を勘案して政令で定める額をいう。)を超えてはならない。
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