# 確定拠出年金法 / Defined Contribution Pension Act — 第百八条 (Article 108) - Law: 確定拠出年金法 (Defined Contribution Pension Act), 平成十三年法律第八十八号 - English title "Defined Contribution Pension Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百八条 (Article 108)（企業年金基金及び国民年金基金の業務の特例） — address `art-108` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/defined-contribution-pension-act/art-108 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/413AC0000000088/art-108 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百八条（企業年金基金及び国民年金基金の業務の特例） — (Special Provisions on Services of a Corporate Pension Fund and a National Pension Fund) caption: Ministry of Justice translation — Japanese Law Translation Database System art-108 · https://japanlaw.org/en/defined-contribution-pension-act/art-108 · https://japanlaw.org/l/413AC0000000088/art-108 **第一項** 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。 art-108/par-1 · https://japanlaw.org/en/defined-contribution-pension-act/art-108/par-1 · https://japanlaw.org/l/413AC0000000088/art-108/par-1 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). Ministry of Justice translation — Japanese Law Translation Database System **第二項** 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。 art-108/par-2 · https://japanlaw.org/en/defined-contribution-pension-act/art-108/par-2 · https://japanlaw.org/l/413AC0000000088/art-108/par-2 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. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 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。 art-108/par-3 · https://japanlaw.org/en/defined-contribution-pension-act/art-108/par-3 · https://japanlaw.org/l/413AC0000000088/art-108/par-3 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. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 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。 art-108/par-4 · https://japanlaw.org/en/defined-contribution-pension-act/art-108/par-4 · https://japanlaw.org/l/413AC0000000088/art-108/par-4 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. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "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 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." — https://www.japaneselawtranslation.go.jp/en/laws/view/4371/tb --- ## Cites - art-108/par-1: 第八十八条第一項 → 確定拠出年金法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-88/par-1 · https://japanlaw.org/l/413AC0000000088/art-88/par-1 - art-108/par-2: 前項 → 確定拠出年金法 第百八条第一項 (Article 108, paragraph (1)), art-108/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-108/par-1 · https://japanlaw.org/l/413AC0000000088/art-108/par-1 - art-108/par-3: 第一項 → 確定拠出年金法 第百八条第一項 (Article 108, paragraph (1)), art-108/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-108/par-1 · https://japanlaw.org/l/413AC0000000088/art-108/par-1 - art-108/par-3: 確定給付企業年金法第百二十一条 → e-Gov law 413AC0000000050, 第百二十一条 (Article 121), art-121 — not held in this collection - art-108/par-4: 第一項 → 確定拠出年金法 第百八条第一項 (Article 108, paragraph (1)), art-108/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-108/par-1 · https://japanlaw.org/l/413AC0000000088/art-108/par-1 - art-108/par-4: 国民年金法第百四十五条第五号 → 国民年金法 第百四十五条第一項第五号 (Article 145, paragraph (1), item (v)), art-145/par-1/item-5 — https://japanlaw.org/en/national-pension-act/art-145/par-1/item-5 · https://japanlaw.org/l/334AC0000000141/art-145/par-1/item-5 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 確定拠出年金法 第百八条第二項（企業年金基金及び国民年金基金の業務の特例） — https://japanlaw.org/en/defined-contribution-pension-act/art-108/par-2 · https://japanlaw.org/l/413AC0000000088/art-108/par-2 - 確定拠出年金法 第百八条第三項（企業年金基金及び国民年金基金の業務の特例） — https://japanlaw.org/en/defined-contribution-pension-act/art-108/par-3 · https://japanlaw.org/l/413AC0000000088/art-108/par-3 - 確定拠出年金法 第百八条第四項（企業年金基金及び国民年金基金の業務の特例） — https://japanlaw.org/en/defined-contribution-pension-act/art-108/par-4 · https://japanlaw.org/l/413AC0000000088/art-108/par-4 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of the Defined Contribution Pension Act, written 2026-10-19 - e-Gov 法令検索, Digital Agency (デジタル庁) — 確定拠出年金法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/413AC0000000088/20260401_507AC0000000074), retrieved 2026-10-19 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Defined Contribution Pension Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4371/tb), retrieved 2026-10-19 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Defined Contribution Pension Act (確定拠出年金法), Article 108, paragraph (4) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4371/tb), retrieved 2026-10-19 - This site's parser, version 203 — 確定拠出年金法 — structure, counts, cross-references and defined terms, computed 2026-10-19