# 確定拠出年金法 / Defined Contribution Pension Act — 第六十八条の二 (Article 68-2) - 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: 第六十八条の二 (Article 68-2)（中小事業主掛金） — address `art-68-2` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/defined-contribution-pension-act/art-68-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/413AC0000000088/art-68-2 - 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. --- ### 第六十八条の二（中小事業主掛金） — (Small and Medium-sized Employer's Contributions) caption: Ministry of Justice translation — Japanese Law Translation Database System art-68-2 · https://japanlaw.org/en/defined-contribution-pension-act/art-68-2 · https://japanlaw.org/l/413AC0000000088/art-68-2 **第一項** 中小事業主は、その使用する第一号厚生年金被保険者（第六十二条第二項各号に該当する者を除く。以下この項において同じ。）である個人型年金加入者が前条第一項の規定により掛金を拠出する場合（第七十条第二項の規定により当該中小事業主を介して納付を行う場合に限る。）は、当該第一号厚生年金被保険者の過半数で組織する労働組合があるときは当該労働組合、当該第一号厚生年金被保険者の過半数で組織する労働組合がないときは当該第一号厚生年金被保険者の過半数を代表する者の同意を得て、政令で定めるところにより、年一回以上、定期的に、掛金を拠出することができる。 art-68-2/par-1 · https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-1 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-1 If a participant of an individual-type pension plan who is a category I EPI insured person (excluding the persons set forth in the items of Article 62, paragraph (2); hereinafter the same applies in this paragraph) whom a small and medium-sized employer employs make contributions pursuant to the provisions of paragraph (1) of the preceding Article (limited to the case where they make payments through the small and medium-sized employer pursuant to the provisions of Article 70, paragraph (2)), the small and medium-sized employer may periodically make contributions at least once a year, pursuant to the provisions of Cabinet Order, by obtaining the consent of a labor union consisting of the majority of the category I EPI insured person, if there is any such labor union, or the consent of the person representative of the majority of the category I EPI insured person, if there is no labor union consisting of the majority of the category I EPI insured person. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 中小事業主は、前項の規定による掛金（以下「中小事業主掛金」という。）を拠出する場合には、中小事業主掛金の拠出の対象となる者について、一定の資格を定めることができる。この場合において、中小事業主は、同項の同意を得なければならない。 art-68-2/par-2 · https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-2 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-2 If a small and medium-sized employer makes contributions under the provisions of the preceding paragraph (hereinafter referred to as "small and medium-sized employer's contributions"), they may specify certain qualifications to be fulfilled for persons to be subject to the small and medium-sized employer's contributions. In this case, the small and medium-sized employer must obtain the consent referred to in that paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 中小事業主が前項の資格を定める場合にあっては、当該資格は、特定の者について不当に差別的なものであってはならない。 art-68-2/par-3 · https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-3 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-3 If a small and medium-sized employer specifies the qualifications referred to in the preceding paragraph, those qualifications must not be unreasonably discriminatory against specific persons. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 中小事業主掛金の額は、個人型年金規約で定めるところにより、中小事業主が決定し、又は変更する。 art-68-2/par-4 · https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-4 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-4 The amount of the small and medium-sized employer's contribution is decided or changed by the small and medium-sized employer pursuant to the provisions of the individual-type pension plan rules. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 中小事業主は、前項の規定により中小事業主掛金の額を決定し、若しくは変更したとき、又は中小事業主掛金を拠出しないこととなったときは、厚生労働省令で定めるところにより、中小事業主掛金の拠出の対象となる者に通知しなければならない。 art-68-2/par-5 · https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-5 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-5 When a small and medium-sized employer decides or changes the amount of the small and medium-sized employer's contribution pursuant to the provisions of the preceding paragraph, or when it ceases to make small and medium-sized employer's contributions, the small and medium-sized employer must give notice to the persons subject to the small and medium-sized employer's contributions, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 中小事業主が中小事業主掛金を拠出するときは、あらかじめ、厚生労働省令で定めるところにより、その名称、住所その他厚生労働省令で定める事項を連合会に届け出なければならない。この場合において、連合会は、当該届出を受けたときは、厚生労働大臣に、当該届出に係る書類の写しを送付しなければならない。 art-68-2/par-6 · https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-6 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-6 When a small and medium-sized employer makes small and medium-sized employer's contributions, the employer must make notification of the employer's name, address, and other matters specified by Order of the Ministry of Health, Labour and Welfare to the Association in advance, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare. In this case, upon receiving the notification, the Association must send a copy of the documents pertaining to the notification to the Minister of Health, Labour and Welfare. machine translation, not official **第七項** 前項の規定による届出をした中小事業主は、その届け出た事項に変更があったとき、中小事業主掛金を拠出しないこととなったときその他厚生労働省令で定めるときは、遅滞なく、厚生労働省令で定めるところにより、その旨を連合会に届け出なければならない。この場合において、連合会は、当該届出を受けたときは、厚生労働大臣に、当該届出に係る書類の写しを送付しなければならない。 art-68-2/par-7 · https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-7 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-7 If a small and medium-sized employer has made notification under the provisions of the preceding paragraph and if there has been a change to any matter of which notification was made, or if the employer ceases to make small and medium-sized employer's contributions, or in other cases specified by Order of the Ministry of Health, Labour and Welfare, the employer must make notification to that effect to the Association without delay, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare. In this case, upon receiving the notification, the Association must send a copy of the documents pertaining to the notification to the Minister of Health, Labour and Welfare. machine translation, not official --- ## Cites - art-68-2/par-1: 第六十二条第二項 → 確定拠出年金法 第六十二条第二項 (Article 62, paragraph (2)), art-62/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-62/par-2 · https://japanlaw.org/l/413AC0000000088/art-62/par-2 - art-68-2/par-1: この項 → 確定拠出年金法 第六十八条の二第一項 (Article 68-2, paragraph (1)), art-68-2/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-1 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-1 - art-68-2/par-1: 前条第一項 → 確定拠出年金法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-68/par-1 · https://japanlaw.org/l/413AC0000000088/art-68/par-1 - art-68-2/par-1: 第七十条第二項 → 確定拠出年金法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-70/par-2 · https://japanlaw.org/l/413AC0000000088/art-70/par-2 - art-68-2/par-2: 前項 → 確定拠出年金法 第六十八条の二第一項 (Article 68-2, paragraph (1)), art-68-2/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-1 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-1 - art-68-2/par-3: 前項 → 確定拠出年金法 第六十八条の二第二項 (Article 68-2, paragraph (2)), art-68-2/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-2 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-2 - art-68-2/par-5: 前項 → 確定拠出年金法 第六十八条の二第四項 (Article 68-2, paragraph (4)), art-68-2/par-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-4 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-4 - art-68-2/par-7: 前項 → 確定拠出年金法 第六十八条の二第六項 (Article 68-2, paragraph (6)), art-68-2/par-6 — https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-6 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-6 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 確定拠出年金法 第五十五条第二項第四号の二（規約の承認） — https://japanlaw.org/en/defined-contribution-pension-act/art-55/par-2/item-4-2 · https://japanlaw.org/l/413AC0000000088/art-55/par-2/item-4-2 - 確定拠出年金法 第六十八条の二第一項（中小事業主掛金） — https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-1 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-1 - 確定拠出年金法 第六十八条の二第二項（中小事業主掛金） — https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-2 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-2 - 確定拠出年金法 第六十八条の二第三項（中小事業主掛金） — https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-3 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-3 - 確定拠出年金法 第六十八条の二第五項（中小事業主掛金） — https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-5 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-5 - 確定拠出年金法 第六十八条の二第七項（中小事業主掛金） — https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-7 · https://japanlaw.org/l/413AC0000000088/art-68-2/par-7 - 確定拠出年金法 第七十条の二第一項（中小事業主掛金の納付） — https://japanlaw.org/en/defined-contribution-pension-act/art-70-2/par-1 · https://japanlaw.org/l/413AC0000000088/art-70-2/par-1 --- ## 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 — Machine translation, 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