# 確定拠出年金法 / Defined Contribution Pension Act — 第三十二条 (Article 32)

- 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: 第三十二条 (Article 32)（受給権の譲渡等の禁止等） — address `art-32`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/defined-contribution-pension-act/art-32
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/413AC0000000088/art-32
- 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
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They are never merged and never substituted for one another.

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### 第三十二条（受給権の譲渡等の禁止等） — (Prohibition of Transfer of the Right to Receive Benefits)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-32 · https://japanlaw.org/ja/defined-contribution-pension-act/art-32 · https://japanlaw.org/l/413AC0000000088/art-32</sup>

    **第一項**  給付を受ける権利は、譲り渡し、担保に供し、又は差し押さえることができない。ただし、老齢給付金及び死亡一時金を受ける権利を国税滞納処分（その例による処分を含む。）により差し押さえる場合は、この限りでない。
    <sup>art-32/par-1 · https://japanlaw.org/ja/defined-contribution-pension-act/art-32/par-1 · https://japanlaw.org/l/413AC0000000088/art-32/par-1</sup>
    The right to receive benefits may not be transferred, provided as collateral, or seized; provided, however, that this does not apply to a case of seizing the right to receive old-age benefits and a lump-sum death benefit based on a disposition of national tax delinquency (including a disposition governed by the same rules).
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第二項**  租税その他の公課は、障害給付金として支給を受けた金銭を標準として、課することができない。
    <sup>art-32/par-2 · https://japanlaw.org/ja/defined-contribution-pension-act/art-32/par-2 · https://japanlaw.org/l/413AC0000000088/art-32/par-2</sup>
    Taxes and other public charges may not be imposed based on money paid as disability benefits.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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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
- This site's parser, version 203 — 確定拠出年金法 — structure, counts, cross-references and defined terms, computed 2026-10-19