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How Contribution Limits Are Determined: Corporate and Individual DC in Japan

A practical guide to Defined Contribution pension plans (DC)

Published: 3 August 2026

Understanding DC contribution limits in Japan requires a basic understanding of the country's pension system, insured categories under the National Pension, available DC plans, and the interaction between Defined Benefit (DB) and Defined Contribution (DC) arrangements.

This guide explains the framework governing Corporate DC and iDeCo plans and outlines how contribution limits are determined for different categories of participants.