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.