# 確定拠出年金法 / Defined Contribution Pension Act — 第五十三条 (Article 53)

- 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: 第五十三条 (Article 53)（企業年金基金の業務の特例） — address `art-53`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/defined-contribution-pension-act/art-53
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/413AC0000000088/art-53
- 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.

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### 第五十三条（企業年金基金の業務の特例） — (Special Provisions on Services of a Corporate Pension Fund)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-53 · https://japanlaw.org/ja/defined-contribution-pension-act/art-53 · https://japanlaw.org/l/413AC0000000088/art-53</sup>

  **第一項**  企業年金基金は、その規約で定めるところにより、資産管理契約に係る業務を行うことができる。
  <sup>art-53/par-1 · https://japanlaw.org/ja/defined-contribution-pension-act/art-53/par-1 · https://japanlaw.org/l/413AC0000000088/art-53/par-1</sup>
  A corporate pension fund may provide services relating to an asset management contract pursuant to the provisions of its rules.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  企業年金基金は、資産管理契約に係る業務に係る経理については、その他の経理と区分して整理しなければならない。
  <sup>art-53/par-2 · https://japanlaw.org/ja/defined-contribution-pension-act/art-53/par-2 · https://japanlaw.org/l/413AC0000000088/art-53/par-2</sup>
  A corporate pension fund must separate the accounting for services relating to an asset management contract from other accounting.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第三項**  第一項の規定により企業年金基金の業務が行われる場合には、確定給付企業年金法第百二十一条中「この法律」とあるのは、「この法律又は確定拠出年金法第五十三条第一項」とするほか、同法の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-53/par-3 · https://japanlaw.org/ja/defined-contribution-pension-act/art-53/par-3 · https://japanlaw.org/l/413AC0000000088/art-53/par-3</sup>
  When services of a corporate pension fund are provided pursuant to the provisions of paragraph (1), the term "this Act" in Article 121 of the Defined Benefit Corporate Pension Act is deemed to be replaced with "this Act or Article 53, paragraph (1) of the Defined Contribution Pension Act", and Cabinet Order prescribes the necessary particulars in connection with application of the provisions of the Defined Benefit Corporate Pension Act.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-53/par-3: 第一項 → 確定拠出年金法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-53/par-1 · https://japanlaw.org/l/413AC0000000088/art-53/par-1
- art-53/par-3: 確定給付企業年金法第百二十一条 → e-Gov law 413AC0000000050, 第百二十一条 (Article 121), art-121 — not held in this collection

## Cited by

1 provision cites this one. No official source publishes this direction.

- 確定拠出年金法 第五十三条第三項（企業年金基金の業務の特例） — https://japanlaw.org/ja/defined-contribution-pension-act/art-53/par-3 · https://japanlaw.org/l/413AC0000000088/art-53/par-3

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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
