# 確定拠出年金法 / Defined Contribution Pension Act — 第四十七条 (Article 47) - 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: 第四十七条 (Article 47) — address `art-47` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/defined-contribution-pension-act/art-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/413AC0000000088/art-47 - 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. --- ### 第四十七条 art-47 · https://japanlaw.org/en/defined-contribution-pension-act/art-47 · https://japanlaw.org/l/413AC0000000088/art-47 **第一項** 事業主（企業型年金を共同して実施している場合にあっては、当該企業型年金を実施している事業主の全部）が次の各号のいずれかに該当するに至った場合は、その実施する企業型年金の企業型年金規約の承認は、その効力を失う。この場合において、それぞれ当該各号に定める者は、当該各号に該当するに至った日（第一号の場合にあっては、その事実を知った日）から三十日以内に、その旨を厚生労働大臣に届け出なければならない。 art-47/par-1 · https://japanlaw.org/en/defined-contribution-pension-act/art-47/par-1 · https://japanlaw.org/l/413AC0000000088/art-47/par-1 When an employer (if employers jointly implement a corporate-type pension plan, all of the employers implementing the corporate-type pension plan) comes to fall under any of the following items, the approval for the corporate-type pension plan rules of the corporate-type pension plan the employer implements ceases to be effective. In this case, the persons respectively specified in those items must make notification to that effect to the Minister of Health, Labour and Welfare within thirty days from the day on which the employer came to fall under those respective items (in the case of item (i), from the day of coming to know that fact): Ministry of Justice translation — Japanese Law Translation Database System **一** 事業主が死亡したとき　その相続人 art-47/par-1/item-1 · https://japanlaw.org/en/defined-contribution-pension-act/art-47/par-1/item-1 · https://japanlaw.org/l/413AC0000000088/art-47/par-1/item-1 when the employer dies:the heir of the employer; Ministry of Justice translation — Japanese Law Translation Database System **二** 法人が合併により消滅したとき　その法人を代表する役員であった者 art-47/par-1/item-2 · https://japanlaw.org/en/defined-contribution-pension-act/art-47/par-1/item-2 · https://japanlaw.org/l/413AC0000000088/art-47/par-1/item-2 when a corporation is extinguished by a merger:the person who was an officer representing that corporation; Ministry of Justice translation — Japanese Law Translation Database System **三** 法人が破産手続開始の決定により解散したとき　その破産管財人 art-47/par-1/item-3 · https://japanlaw.org/en/defined-contribution-pension-act/art-47/par-1/item-3 · https://japanlaw.org/l/413AC0000000088/art-47/par-1/item-3 when a corporation is dissolved due to an order commencing bankruptcy proceedings:the bankruptcy trustee; Ministry of Justice translation — Japanese Law Translation Database System **四** 法人が合併及び破産手続開始の決定以外の理由により解散したとき　その清算人 art-47/par-1/item-4 · https://japanlaw.org/en/defined-contribution-pension-act/art-47/par-1/item-4 · https://japanlaw.org/l/413AC0000000088/art-47/par-1/item-4 when a corporation is dissolved due to a reason other than a merger or an order commencing bankruptcy proceedings:the liquidator; or Ministry of Justice translation — Japanese Law Translation Database System **五** 厚生年金適用事業所の事業主でなくなったとき（前各号に掲げる場合を除く。）　厚生年金適用事業所の事業主であった個人又は厚生年金適用事業所の事業主であった法人を代表する役員 art-47/par-1/item-5 · https://japanlaw.org/en/defined-contribution-pension-act/art-47/par-1/item-5 · https://japanlaw.org/l/413AC0000000088/art-47/par-1/item-5 when the employer ceases to be an employer with an EPI-applicable place of business (excluding the cases set forth in the preceding items):the individual who was the employer with an EPI-applicable place of business or an officer representing the corporation which was the employer with an EPI-applicable place of business. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-47/par-1: 第一号 → 確定拠出年金法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-47/par-1/item-1 · https://japanlaw.org/l/413AC0000000088/art-47/par-1/item-1 - art-47/par-1/item-5: 前各号 → 確定拠出年金法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-47/par-1/item-1 · https://japanlaw.org/l/413AC0000000088/art-47/par-1/item-1 - art-47/par-1/item-5: 前各号 → 確定拠出年金法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-47/par-1/item-2 · https://japanlaw.org/l/413AC0000000088/art-47/par-1/item-2 - art-47/par-1/item-5: 前各号 → 確定拠出年金法 第四十七条第一項第三号 (Article 47, paragraph (1), item (iii)), art-47/par-1/item-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-47/par-1/item-3 · https://japanlaw.org/l/413AC0000000088/art-47/par-1/item-3 - art-47/par-1/item-5: 前各号 → 確定拠出年金法 第四十七条第一項第四号 (Article 47, paragraph (1), item (iv)), art-47/par-1/item-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-47/par-1/item-4 · https://japanlaw.org/l/413AC0000000088/art-47/par-1/item-4 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 確定拠出年金法 第三条第三項第一号（規約の承認） — https://japanlaw.org/en/defined-contribution-pension-act/art-3/par-3/item-1 · https://japanlaw.org/l/413AC0000000088/art-3/par-3/item-1 - 確定拠出年金法 第四十五条第一項第二号（企業型年金の終了） — https://japanlaw.org/en/defined-contribution-pension-act/art-45/par-1/item-2 · https://japanlaw.org/l/413AC0000000088/art-45/par-1/item-2 - 確定拠出年金法 第四十七条第一項 — https://japanlaw.org/en/defined-contribution-pension-act/art-47/par-1 · https://japanlaw.org/l/413AC0000000088/art-47/par-1 - 確定拠出年金法 第四十七条第一項第五号 — https://japanlaw.org/en/defined-contribution-pension-act/art-47/par-1/item-5 · https://japanlaw.org/l/413AC0000000088/art-47/par-1/item-5 - 確定拠出年金法 第百二十四条第一項第三号 — https://japanlaw.org/en/defined-contribution-pension-act/art-124/par-1/item-3 · https://japanlaw.org/l/413AC0000000088/art-124/par-1/item-3 --- ## 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 - This site's parser, version 203 — 確定拠出年金法 — structure, counts, cross-references and defined terms, computed 2026-10-19