# 確定拠出年金法 / Defined Contribution Pension Act — 第百二十条 (Article 120)

- 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: 第百二十条 (Article 120) — address `art-120`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/defined-contribution-pension-act/art-120
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/413AC0000000088/art-120
- 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.

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### 第百二十条
<sup>art-120 · https://japanlaw.org/en/defined-contribution-pension-act/art-120 · https://japanlaw.org/l/413AC0000000088/art-120</sup>

**第一項**  次の各号のいずれかに該当する者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
<sup>art-120/par-1 · https://japanlaw.org/en/defined-contribution-pension-act/art-120/par-1 · https://japanlaw.org/l/413AC0000000088/art-120/par-1</sup>
A person that falls under any of the following items is punished by imprisonment for not more than six months or a fine of not more than five hundred thousand yen:
<sup>machine translation, not official</sup>

  **一**  第五十一条第一項の規定による報告をせず、若しくは虚偽の報告をし、又は同項の規定による当該職員の質問に対して答弁をせず、若しくは虚偽の陳述をし、若しくは同項の規定による検査を拒み、妨げ、若しくは忌避した者
  <sup>art-120/par-1/item-1 · https://japanlaw.org/en/defined-contribution-pension-act/art-120/par-1/item-1 · https://japanlaw.org/l/413AC0000000088/art-120/par-1/item-1</sup>
  a person that fails to make a report under the provisions of Article 51, paragraph (1) or makes a false report, or that fails to answer a question by a relevant official under the provisions of that paragraph or makes a false statement, or that refuses, obstructs, or evades an inspection under the provisions of that paragraph;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  第八十九条第一項の登録申請書又は同条第二項の書類に虚偽の記載をして提出した者
  <sup>art-120/par-1/item-2 · https://japanlaw.org/en/defined-contribution-pension-act/art-120/par-1/item-2 · https://japanlaw.org/l/413AC0000000088/art-120/par-1/item-2</sup>
  a person that makes a false statement in the written application for registration referred to in Article 89, paragraph (1) or the document referred to in paragraph (2) of that Article, and submits it;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  第百一条の規定による帳簿書類の作成若しくは保存をせず、又は虚偽の帳簿書類を作成した者
  <sup>art-120/par-1/item-3 · https://japanlaw.org/en/defined-contribution-pension-act/art-120/par-1/item-3 · https://japanlaw.org/l/413AC0000000088/art-120/par-1/item-3</sup>
  a person that fails to prepare or keep books and documents under the provisions of Article 101, or prepares false books and documents;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **四**  第百二条の規定による報告書を提出せず、又は虚偽の記載をした報告書を提出した者
  <sup>art-120/par-1/item-4 · https://japanlaw.org/en/defined-contribution-pension-act/art-120/par-1/item-4 · https://japanlaw.org/l/413AC0000000088/art-120/par-1/item-4</sup>
  a person that fails to submit a report under the provisions of Article 102 or submits a report containing a false statement; or
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **五**  第百三条第一項の規定による報告をせず、若しくは虚偽の報告をし、又は同項の規定による当該職員の質問に対して答弁をせず、若しくは虚偽の陳述をし、若しくは同項の規定による検査を拒み、妨げ、若しくは忌避した者
  <sup>art-120/par-1/item-5 · https://japanlaw.org/en/defined-contribution-pension-act/art-120/par-1/item-5 · https://japanlaw.org/l/413AC0000000088/art-120/par-1/item-5</sup>
  a person that fails to make a report under the provisions of Article 103, paragraph (1) or makes a false report, or that fails to answer a question by a relevant official under the provisions of that paragraph or makes a false statement, or that refuses, obstructs, or evades an inspection under the provisions of that paragraph.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-120/par-1/item-1: 第五十一条第一項 → 確定拠出年金法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-51/par-1 · https://japanlaw.org/l/413AC0000000088/art-51/par-1
- art-120/par-1/item-2: 第八十九条第一項 → 確定拠出年金法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-89/par-1 · https://japanlaw.org/l/413AC0000000088/art-89/par-1
- art-120/par-1/item-2: 同条第二項 → 確定拠出年金法 第八十九条第二項 (Article 89, paragraph (2)), art-89/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-89/par-2 · https://japanlaw.org/l/413AC0000000088/art-89/par-2
- art-120/par-1/item-3: 第百一条 → 確定拠出年金法 第百一条 (Article 101), art-101 — https://japanlaw.org/en/defined-contribution-pension-act/art-101 · https://japanlaw.org/l/413AC0000000088/art-101
- art-120/par-1/item-4: 第百二条 → 確定拠出年金法 第百二条 (Article 102), art-102 — https://japanlaw.org/en/defined-contribution-pension-act/art-102 · https://japanlaw.org/l/413AC0000000088/art-102
- art-120/par-1/item-5: 第百三条第一項 → 確定拠出年金法 第百三条第一項 (Article 103, paragraph (1)), art-103/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-103/par-1 · https://japanlaw.org/l/413AC0000000088/art-103/par-1

## Cited by

1 provision cites this one. No official source publishes this direction.

- 確定拠出年金法 第百二十二条第一項 — https://japanlaw.org/en/defined-contribution-pension-act/art-122/par-1 · https://japanlaw.org/l/413AC0000000088/art-122/par-1

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## Sources

- 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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch defined-contribution-pension-act-20261019T020713-001, translated 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
