摘要 日本的退職金（企業年金）制度本來有適格退職年皆制度與厚生年金基 金制度兩種，但前者僅是稅法上的優惠措施而已、無受給權保護條款、亦無 可資遵循的法律；後者因經濟景氣持續低落，基金的年金資產運用無法達到 預定的目標，而負擔沈重。產業界遂要求將代行的部份返還國家（稱為代行 返上）。日本政府為解決問題遂制定確定給付企業年金法，創設企業型及規約 型確定給付企業年金制度，作為上述兩制度之承接皿。該法有強化受給權保 障的優點，但仍依殘留企業年金制度間轉換困難、未建構給付保證制度等問 題，尚待立法者日後解決。

Abstract The retirement pension of Japan had tax-qualified pension plan and Employee’s Pension Fund. The former with neither beneficiary of protective provision nor obedient law, was only for taxed kind treatment. The latter could not reach expected goal of pension assets of investment due to long time continuing economics depression. Therefore, capitalists demanded the substitutional part be returned to the government. The government of Japan established the law of defined benefit corporate pension in order to solve these problems. That law has some merits about beneficiary of protective, but it still has minor problems remained. For examples, it is very difficult to change between pension plans, and there are no payment guaranty schemes. These problems are waiting for legislators to solve.