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Article 53Special Provisions on Services of a Corporate Pension Fund

第五十三条(企業年金基金の業務の特例)

A corporate pension fund may provide services relating to an asset management contract pursuant to the provisions of its rules.

企業年金基金は、その規約で定めるところにより、資産管理契約に係る業務を行うことができる。

A corporate pension fund must separate the accounting for services relating to an asset management contract from other accounting.

企業年金基金は、資産管理契約に係る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 is deemed to be replaced with "this Act or Article 53, paragraph (1) of the Defined Contribution Pension Act", and Cabinet Order prescribes the 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、中「この法律」とあるのは、「この法律又は確定拠出年金法第五十三条第一項」とするほか、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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