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Article 69Maximum Contribution Amount

第六十九条(拠出限度額)

The total annual amount of the participant of an individual-type pension plan's contributions (if the small and medium-sized employer makes small and medium-sized employer's contributions, the sum of the amount of the participant of an individual-type pension plan's contributions and the amount of the small and medium-sized employer's contributions; hereinafter the same applies in this Article) must not exceed the maximum contribution amount (meaning the amount specified by Cabinet Order as the maximum total amount of the participant of an individual-type pension plan's contributions that may be made per year, taking into account the category of the participant of an individual-type pension plan (meaning the distinction between a category I participant (meaning an participant of an individual-type pension plan who is the person set forth in Article 62, paragraph (1), item (i)), a category II participant (meaning a participant of an individual-type pension plan who is the person set forth in item (ii) of that paragraph; the same applies hereinafter), a category III participant (meaning a participant of an individual-type pension plan who is the person set forth in item (iii) of that paragraph), or a category IV participant (meaning a participant of an individual-type pension plan who is the person set forth in item (iv) of that paragraph)), the amount of contribution for a national pension fund, whether the participant of an individual-type pension plan has the status as a participant of a corporate-type pension plan or a defined benefit corporate pension plan, the amount of the employer's contribution, and other factors).

一年間の個人型年金加入者掛金の額(中小事業主が中小事業主掛金を拠出する場合にあっては、個人型年金加入者掛金の額と中小事業主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個人型年金加入者掛金の額の総額の上限として、個人型年金加入者の種別(第一号加入者(個人型年金加入者であって、第六十二条第一項第一号に掲げるものをいう。)、第二号加入者(個人型年金加入者であって、同項第二号に掲げるものをいう。以下同じ。)、第三号加入者(個人型年金加入者であって、同項第三号に掲げるものをいう。)又は第四号加入者(個人型年金加入者であって、同項第四号に掲げるものをいう。)の区別をいう。)、国民年金基金の掛金の額、企業型年金加入者又は確定給付企業年金の加入者の資格の有無、事業主掛金の額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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