# 確定拠出年金法 / Defined Contribution Pension Act — 第八条 (Article 8) - 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: 第八条 (Article 8)（資産管理契約の締結） — address `art-8` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/defined-contribution-pension-act/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/413AC0000000088/art-8 - 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. --- ### 第八条（資産管理契約の締結） — (Conclusion of an Asset Management Contract) caption: Ministry of Justice translation — Japanese Law Translation Database System art-8 · https://japanlaw.org/en/defined-contribution-pension-act/art-8 · https://japanlaw.org/l/413AC0000000088/art-8 **第一項** 事業主は、政令で定めるところにより、給付に充てるべき積立金（以下「積立金」という。）について、次の各号のいずれかに掲げる契約を締結しなければならない。 art-8/par-1 · https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-1 · https://japanlaw.org/l/413AC0000000088/art-8/par-1 An employer must conclude the contract set forth in any of the following items with regard to the reserve fund to be allocated to benefits (hereinafter referred to as the "reserve fund") pursuant to the provisions of Cabinet Order: Ministry of Justice translation — Japanese Law Translation Database System **一** 信託会社（信託業法（平成十六年法律第百五十四号）第三条又は第五十三条第一項の免許を受けたものに限る。以下同じ。）、信託業務を営む金融機関又は企業年金基金を相手方とする運用の方法を特定する信託の契約 art-8/par-1/item-1 · https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-1/item-1 · https://japanlaw.org/l/413AC0000000088/art-8/par-1/item-1 a trust contract specifying the investment method concluded with a trust company (limited to one licensed as referred to in Article 3 or Article 53, paragraph (1) of the Trust Business Act (Act No. 154 of 2004); the same applies hereinafter), a financial institution engaged in trust business, or a corporate pension fund; Ministry of Justice translation — Japanese Law Translation Database System **二** 生命保険会社（保険業法（平成七年法律第百五号）第二条第三項に規定する生命保険会社及び同条第八項に規定する外国生命保険会社等をいう。以下同じ。）を相手方とする生命保険の契約 art-8/par-1/item-2 · https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-1/item-2 · https://japanlaw.org/l/413AC0000000088/art-8/par-1/item-2 a life insurance contract concluded with a life insurance company (meaning the life insurance company prescribed in Article 2 of the Insurance Business Act (Act No. 105 of 1995) and the foreign life insurance company, etc. prescribed in paragraph (8) of that Article; the same applies hereinafter); Ministry of Justice translation — Japanese Law Translation Database System **三** 農業協同組合連合会（全国を地区とし、農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号の事業のうち生命共済の事業を行うものに限る。）を相手方とする生命共済の契約 art-8/par-1/item-3 · https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-1/item-3 · https://japanlaw.org/l/413AC0000000088/art-8/par-1/item-3 a mutual aid life insurance contract concluded with a federation of agricultural cooperatives (limited to one whose district is the entire nation and which conducts mutual aid life insurance business under the category of business referred to in Article 10, paragraph (1), item (x) of the Agricultural Cooperatives Act (Act No. 132 of 1947)); or Ministry of Justice translation — Japanese Law Translation Database System **四** 損害保険会社（保険業法第二条第四項に規定する損害保険会社及び同条第九項に規定する外国損害保険会社等をいう。以下同じ。）を相手方とする損害保険の契約 art-8/par-1/item-4 · https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-1/item-4 · https://japanlaw.org/l/413AC0000000088/art-8/par-1/item-4 a non-life insurance contract concluded with a non-life insurance company (meaning the non-life insurance company prescribed in Article 2, paragraph (4) of the Insurance Business Act and the foreign non-life insurance company, etc. prescribed in paragraph (9) of that Article; the same applies hereinafter). Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項各号に規定する者は、正当な理由がある場合を除き、同項各号に掲げる契約（以下「資産管理契約」という。）の締結を拒絶してはならない。 art-8/par-2 · https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-2 · https://japanlaw.org/l/413AC0000000088/art-8/par-2 The persons prescribed in the items of the preceding paragraph must not refuse to conclude the contracts set forth respectively in those items (hereinafter referred to as "asset management contracts"), unless there are legitimate grounds therefor. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 資産管理機関が欠けることとなるときは、事業主は、別に資産管理契約の相手方となるべき者を定めて、資産管理契約を締結しなければならない。 art-8/par-3 · https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-3 · https://japanlaw.org/l/413AC0000000088/art-8/par-3 If an asset management institution cases to be available, the employer must decide on another person that is to be the counterparty of an asset management contract, and conclude an asset management contract with that person. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 資産管理契約が解除されたときは、当該解除された資産管理契約に係る資産管理機関は、速やかに、当該資産管理契約に係る積立金を事業主が定めた資産管理機関に移換しなければならない。 art-8/par-4 · https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-4 · https://japanlaw.org/l/413AC0000000088/art-8/par-4 When an asset management contract has been canceled, the asset management institution pertaining to the canceled asset management contract must promptly transfer the reserve fund pertaining to the asset management contract to the asset management institution specified by the employer. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 前各項に定めるもののほか、資産管理契約の締結に関し必要な事項は、政令で定める。 art-8/par-5 · https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-5 · https://japanlaw.org/l/413AC0000000088/art-8/par-5 Beyond what is provided for in the preceding paragraphs, Cabinet Order prescribes the necessary matters in connection with asset management contracts. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-8/par-1/item-1: 信託業法（平成十六年法律第百五十四号）第三条 → e-Gov law 416AC0000000154, 第三条 (Article 3), art-3 — not held in this collection - art-8/par-1/item-1: 第五十三条第一項 → e-Gov law 416AC0000000154, 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — not held in this collection - art-8/par-1/item-2: 保険業法（平成七年法律第百五号）第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-8/par-1/item-2: 同条第八項 → e-Gov law 407AC0000000105, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection - art-8/par-1/item-3: 農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection - art-8/par-1/item-4: 保険業法第二条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - art-8/par-1/item-4: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection - art-8/par-2: 前項 → 確定拠出年金法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-1 · https://japanlaw.org/l/413AC0000000088/art-8/par-1 - art-8/par-5: 前各項 → 確定拠出年金法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-1 · https://japanlaw.org/l/413AC0000000088/art-8/par-1 - art-8/par-5: 前各項 → 確定拠出年金法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-2 · https://japanlaw.org/l/413AC0000000088/art-8/par-2 - art-8/par-5: 前各項 → 確定拠出年金法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-3 · https://japanlaw.org/l/413AC0000000088/art-8/par-3 - art-8/par-5: 前各項 → 確定拠出年金法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-4 · https://japanlaw.org/l/413AC0000000088/art-8/par-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 第八十四条第三項（退職年金等積立金の額の計算） — https://japanlaw.org/en/corporation-tax-act/art-84/par-3 · https://japanlaw.org/l/340AC0000000034/art-84/par-3 - 確定拠出年金法 第二条第七項第一号ロ（定義） — https://japanlaw.org/en/defined-contribution-pension-act/art-2/par-7/item-1/sub-2 · https://japanlaw.org/l/413AC0000000088/art-2/par-7/item-1/sub-2 - 確定拠出年金法 第八条第二項（資産管理契約の締結） — https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-2 · https://japanlaw.org/l/413AC0000000088/art-8/par-2 - 確定拠出年金法 第八条第五項（資産管理契約の締結） — https://japanlaw.org/en/defined-contribution-pension-act/art-8/par-5 · https://japanlaw.org/l/413AC0000000088/art-8/par-5 --- ## 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