日本勞工退休年金政策並未強制雇主應負責任，但藉由減免稅金、補助提撥金或退職給付的措施，鼓勵雇主善盡勞工退休年金的責任。現存的制度有中小企業、特定業種退職金共濟制度，厚生年金基金制度，適格退職年金制度，基金型、規約型確定給付企業年金，以及企業型確定提撥年金等各種制度。尤其針對中小企業、特定業種、部份工時勞動者的退職金共濟制度，以及合公私領域為一體、具社會保險性質的厚生年金基金制度頗值得我國修法時參考。

The policy of retirement pension in Japan does not restrict employers’ duties. However, by taxes-reduction or retirement subsidies, employers are encouraged to fulfill his duties. Now there are some schemes such as mutual aids for medium/small enterprises, or for business of unique categories for retirement allowance, Employees Pension Fund, tax-qualified pension plan, Fund type enterprise pension, contract type enterprise pension, corporate-defined contribution pension plan, etc. Schemes related to medium and small enterprises, business of special categories, part-time labors which erect retirement pension mutual aid, as well as Employees Pension Fund activated in both public and private fields with social security, are valuable reference for our country in revising laws related.