# 確定拠出年金法 / Defined Contribution Pension Act — 第五章 (Chapter 5)

- 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: 第五章 (Chapter 5) — address `ch-5`
- Text: the text as amended with effect from 2030-06-19 (On a day set by Cabinet Order, no later than 19 June 2030 — the amending law allows up to five years from promulgation. The exact day is not fixed yet.) — NOT yet in force (revision 20300619_507AC0000000074)
- URL (this text's page, at this provision): https://japanlaw.org/ja/defined-contribution-pension-act/amendments/20300619_507AC0000000074/text/ch-5
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/defined-contribution-pension-act/ch-5
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

---

## 第五章　確定拠出年金についての税制上の措置等 — Chapter V Taxation Measures for a Defined Contribution Pension Plan
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>ch-5 · https://japanlaw.org/ja/defined-contribution-pension-act/amendments/20300619_507AC0000000074/text/ch-5</sup>

### 第八十六条（税制上の措置） — (Taxation Measures)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-86 · https://japanlaw.org/ja/defined-contribution-pension-act/amendments/20300619_507AC0000000074/text/ch-5#art-86</sup>

**第一項**  確定拠出年金に係る掛金、積立金及び給付については、所得税法（昭和四十年法律第三十三号）、法人税法（昭和四十年法律第三十四号）、相続税法（昭和二十五年法律第七十三号）及び地方税法（昭和二十五年法律第二百二十六号）並びにこれらの法律に基づく命令で定めるところにより、所得税、法人税、相続税並びに道府県民税（都民税を含む。）及び市町村民税（特別区民税を含む。）の課税について必要な措置を講ずる。
<sup>art-86/par-1 · https://japanlaw.org/ja/defined-contribution-pension-act/amendments/20300619_507AC0000000074/text/ch-5#art-86/par-1</sup>
With regard to contributions, the reserve fund, and benefits pertaining to a defined contribution pension plan, necessary measures on taxation of income tax, corporation tax, inheritance tax, prefectural inhabitants' tax (including Tokyo inhabitants' tax), and municipal inhabitants' tax (including special ward inhabitants' tax) are to be taken pursuant to the provisions of the Income Tax Act (Act No. 33 of 1965), the Corporation Tax Act (Act No. 34 of 1965), the Inheritance Tax Act (Act No. 73 of 1950), and the Local Tax Act (Act No. 226 of 1950), and orders based on these laws.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第八十七条（指導及び助言） — (Guidance and Advice)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-87 · https://japanlaw.org/ja/defined-contribution-pension-act/amendments/20300619_507AC0000000074/text/ch-5#art-87</sup>

**第一項**  国は、事業主及び連合会に対し、確定拠出年金の実施に関し必要な指導及び助言を行うことができる。
<sup>art-87/par-1 · https://japanlaw.org/ja/defined-contribution-pension-act/amendments/20300619_507AC0000000074/text/ch-5#art-87/par-1</sup>
The State may provide necessary guidance and advice concerning implementation of a defined contribution pension plan to an employer and the Association.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 確定拠出年金法 — the text as 令和七年法律第七十四号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/413AC0000000088/20300619_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