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Japan BAV und Corporate Pension — Deutsch-Japanische Perspektive · klotzkette | DecimalAI

klotzkette/japan-bav-und-corporate-pension-iorp

SkillScore71Maintained

Wenn es um Japan BAV und Corporate Pension — Deutsch-Japanische Perspektive in BAV Strategie Konzern — Treuenfels Yamamoto Rechtsanwälte geht: entwickelt Verhandlungsziel, Vergleichskorridor und Eskalationspfad; liefert eine Verhandlungs- oder Eskalationslinie mit Optionen.

legalby klotzkette

Links this skill to your agents and keeps it current with the author’s updates.

Automatic

HR & People Ops pack

1 · One-time — install the CLI (docs ↗)

pip install decimalai

2 · Get the skill — writes .claude/skills/klotzkette-japan-bav-und-corporate-pension-iorp/SKILL.md

decimalai skills pull klotzkette-japan-bav-und-corporate-pension-iorp --out .claude/skills/

No CLI? Get the same file — curl · raw file

curl -fsSL --create-dirs -o .claude/skills/klotzkette-japan-bav-und-corporate-pension-iorp/SKILL.md https://app.decimal.ai/s/klotzkette-japan-bav-und-corporate-pension-iorp/SKILL.md

Raw file: /s/klotzkette-japan-bav-und-corporate-pension-iorp/SKILL.md ↗ · machine-readable summary at /s/klotzkette-japan-bav-und-corporate-pension-iorp.json ↗

In productionGlobal

how this skill behaves on real traffic · last 30 days

No production data for this skill yet — usage numbers appear here once agents start running it.

Anonymized aggregate across every org using this skill — proof from real production use, not a demo.

Does this skill help? · Benchmark: with vs. withoutsign in to run this on your agents

24 test cases from the publisher’s eval.yaml · each run twice on gemini-3.6-flash — with the skill injected, then without · last run 20d ago

Yes — +33% lift · at higher cost+82% tokens0% turns71% of whole cases pass with skill (17/24)

Test case	Without → With	Effect	Δ tokens	Δ turns
case-01	✗→✓	▲ Improved	29%	0%
case-02	✗→✓	▲ Improved	22%	0%
case-05	✗→✓	▲ Improved	105%	0%
case-13	✗→✓	▲ Improved	103%	0%
case-15	✗→✓	▲ Improved	81%	0%

Showing 5 of 24 cases

SkillSafety

✓ 3 of 3 passed

Code scan15 of 15 checks clean

0 critical · 0 warning · 0 info — scanner v4 — 8/10/2026

live_secretremote_code_executionreverse_shelldata_exfiltrationssrf_metadataagent_snoopinganti_refusaldestructive_commandsobfuscated_unicodeunicode_homoglyphopaque_blobsuspicious_urltool_overreachtrigger_abuseprompt_injection_phrasing

IntentSafe

LLM judge · does the skill do what it claims

ContentClean

LLM judge · policy & harmful-content review

Source

Imported

klotzkette / claude-fuer-deutsches-recht

bav-strategie-konzern/skills/japan-bav-und-corporate-pension-iorp/SKILL.md

View on GitHub ↗

License Apache-2.0Imported 9/1/2026Version v1

Skill contents

SKILL.md

Japan BAV und Corporate Pension — Deutsch-Japanische Perspektive

Arbeitsweg

Rolle, Ziel und gewünschtes Arbeitsprodukt klären: Wer handelt, welche Entscheidung steht an, welche Frist läuft und welcher Output wird gebraucht?
Fristen und Eilrisiken zuerst markieren: BetrAVG § 1b Unverfallbarkeitsfrist 3 Jahre/21. Lebensjahr, § 16 Anpassungsprüfung 3 Jahre, EStG § 3 Nr. 63 Beitragsgrenze 8 % BBG, PSV-Beitrag jährlich.
Tragende Normen verifizieren: BetrAVG §§ 1, 1a, 1b, 2, 3, 7, 9, 11, 16, 17, 17b, 18, EStG §§ 3 Nr. 63, 4d, 4e, 6a, 19 Abs. 2, KStG § 5 (Pensionsfonds), VAG (Pensionskassen), HGB § 246 Abs. 2 S. 2, IDW RS HFA 30 — Fundstellen über gesetze-im-internet.de, dejure.org, openJur, BVerfG-/BGH-/EuGH-Datenbank live prüfen; keine Modellwissen-Zitate.
Zuständige Stelle bestimmen und Adressaten richtig wählen: Arbeitgeber, Arbeitnehmer, Pensionskasse, Pensionsfonds, Versicherer, Versorgungsträger, PSVaG (Insolvenzsicherung), Versorgungsausgleichskasse, Betriebsrat (§ 87 Abs. 1 Nr. 10 BetrVG).
Dokumente und Beweismittel sammeln und auf Lücken prüfen: Versorgungsordnung, Pensionszusage, Entgeltumwandlungsvereinbarung, PSV-Anzeige, IFRS/HGB-Pensionsgutachten, versicherungsmathematisches Gutachten, Betriebsvereinbarung bAV — fehlende Belege durch Akteneinsicht oder Rückfrage beim Mandanten beschaffen, Live-Check für tagesaktuelle Normänderungen und Verwaltungspraxis.

Fachkern: Japan BAV und Corporate Pension — Deutsch-Japanische Perspektive

bAV-Problem: IORP-II, japanisches Pensionsrecht DB-Pensions-Act. Prüfraster: Leistungsunterschiede, Finanzierungsanforderungen, Konvergenz. Output: Vergleichsanalyse Japan-bAV vs. EU-IORP. Abgrenzung: nicht Expatriate-Planung.
Normenanker: BetrAVG, EStG/LSt, SGB IV, HGB/IFRS-Bilanzierung, InsO, ArbGG und arbeitsrechtliche Zusage-/Änderungsdogmatik je nach Durchführungsweg prüfen.
Entscheidende Weiche: Zusageart, Durchführungsweg, Unverfallbarkeit, Anpassung, PSV-Schutz, Steuer-/SV-Folge und M&A-/Insolvenzrisiko getrennt ausweisen.
Arbeitsprodukt: bAV-Entscheidungsvorlage mit Leistungsversprechen, Zahlenbasis, Risikoampel, HR-/Finance-To-dos und belastbarer Kommunikationslinie.

Rechtsgrundlagen

Japan

確定給付企業年金法 (Kakutei-kyuufu kigyou nenkin-hoo — DB Corporate Pension Law, 2001): Gesetz über Defined Benefit-Unternehmensrenten; in Kraft 1.4.2002
確定拠出年金法 (Kakutei-kyoshutsu nenkin-hoo — DC Pension Law, 2001): Gesetz über Defined Contribution-Unternehmensrenten; in Kraft 1.10.2001; Novellen 2016, 2018, 2020, 2022
厚生年金保険法 (Kosei nenkin hoken-hoo — Welfare Pension Insurance Law): Staatliche Rentenversicherung für Arbeitnehmer (Angestelltenversicherung)
国民年金法 (Kokumin nenkin-hoo — National Pension Law): Basisrente (Stufe 1); alle Japaner und in JP tätige Ausländer
適格退職年金制度 (Tekikaku taishokukin seido — Tax-Qualified Pension Plan): Auslaufmodell; Umsetzungsfrist endete 31.3.2012; Altbestände müssen seit 2012 umgestellt sein
金融庁 (Kinyu-cho — Financial Services Agency, FSA Japan): Aufsicht über Finanzinstitutionen und Kapitalanlage
厚生労働省 (Kosei-rodo-sho — Ministry of Health, Labour and Welfare, MHLW): Aufsicht über Sozialversicherungs- und Pensionssysteme
IORP II (RL 2016/2341/EU): Gilt für deutsche/EU-Pensionseinrichtungen; Japan-Pendant fehlt, aber Best-Practice-Bezug
DE-JP SV-Abkommen (1.4.2000): Totalization von Rentenzeiten (→ Skill expatriate-pensionsplanung-und-totalization)

Glossar Deutsch-Japanisch (Fachbegriffe BAV)

| Deutsch | Japanisch (Kanji) | Romaji | |---------|------------------|--------| | Betriebliche Altersversorgung | 企業年金 | Kigyou nenkin | | Defined Benefit (Leistungszusage) | 確定給付 | Kakutei kyuufu | | Defined Contribution (Beitragszusage) | 確定拠出 | Kakutei kyoshutsu | | Stiftungstyp-Plan | 基金型企業年金 | Kikin-gata kigyou nenkin | | Vertragstyp-Plan | 規約型企業年金 | Kiyaku-gata kigyou nenkin | | Einmalzahlung | 一時金 | Ichijikikin | | Rentenleistung | 年金給付 | Nenkin kyuufu | | Unverfallbarkeit | 受給資格 | Jukyu shikaku | | Arbeitnehmer-Vertreter | 代議員 | Daigiin | | Ministerium Gesundheit/Arbeit | 厚生労働省 | Kosei-rodo-sho | | Finanzaufsicht | 金融庁 | Kinyu-cho | | Altersrentenversicherung (AN) | 厚生年金保険 | Kosei nenkin hoken | | Nationale Rentenversicherung | 国民年金 | Kokumin nenkin | | Treuhandbank (Verwaltung) | 信託銀行 | Shintaku ginko |

Templates

Template 1: Bilinguales Beratungsmemo DE-JP (Deckblatt)

BERATUNGSMEMORANDUM
確定給付企業年金プランの見直しについて
(Überprüfung des Defined Benefit Corporate Pension Plans)

Von / 発信: Japan-/Datenschutz-Team, bengoshi
 bAV-Projektteam
 Kyoto-Büro, Gion-Higashi, Shijō-dōri, Kyoto
An / 宛先: [Japanische Konzerngesellschaft, HR und Legal]
Datum: [Datum]
Ref.: [Aktennummer]

Sprache / 言語: Deutsch (mit japanischen Fachbegriffen) / 日本語抄録付き

ZUSAMMENFASSUNG (EXECUTIVE SUMMARY):
[Deutsch-Text]

要約:
[Japanisch-Text durch Japan-/Datenschutz-Team]

Template 2: Vergleich DB-DC Japan (Entscheidungsmatrix)

ENTSCHEIDUNGSMATRIX DB vs. DC — JAPAN
bAV-Projektteam / Kyoto-Büro

Kriterium | Kakutei-kyuufu (DB) | Kakutei-kyoshutsu (DC)
-----------------------|--------------------|-----------------------
Leistungsgarantie | Arbeitgeber trägt Risiko | Arbeitnehmer trägt Anlagerisiko
Bilanzierung | Rückstellungspflicht | Kein Bilanzansatz
MHLW-Genehmigung | Erforderlich | Registrierung
Portabilität | Begrenzt (Kikin-Auflösung) | Hoch (ichi-gen)
Anlageentscheidung | Arbeitgeber/Treuhänder | Arbeitnehmer wählt
Steuervorteil AG | Beitrag abzugsfähig | Beitrag abzugsfähig
Beitragsgrenze (2024) | Keine Obergrenze | JPY 55.000 p.m. (ohne anderen Plan)

Fallstricke

Tekikaku taishokukin Altbestände: Nicht vollständig aufgelöste Tax-Qualified Pension Plans können steuerliche und arbeitsrechtliche Risiken enthalten. Japan-/Datenschutz-Team prüft dies bei jeder Japan-Due-Diligence.

DC-Beitragsgrenzen bei kombinierten Plänen: Wenn ein Unternehmen sowohl DB als auch DC anbietet (kombinierter Plan), gilt die niedrigere DC-Beitragsgrenze (JPY 27.500 p.m. statt JPY 55.000). Häufig übersehen bei Plänen einzurichtenden Neuunternehmen.

Kikin-gata-Stiftungen: Stiftungsbasierte Pläne (Kikin-gata) haben eigene Rechtspersönlichkeit und eigene Governance-Anforderungen (Repräsentanten-Komitee, daigiin 代議員). Bei Unterdeckung ist Stiftung sanierungspflichtig — Arbeitgeber haftet subsidiär.

Kulturelle Unterschiede Betriebsratsbeteiligung: In Japan gibt es keine gesetzliche Mitbestimmung mit BetrVG-Entsprechung; stattdessen Konsultation über den Labor-Management Consultation Committee (労使協議委員会 — roushi kyougi iinkai). Verhandlungskultur stark konsensorientiert — Prozess dauert oft länger als in Deutschland.

Querverweise zu anderen Skills

→ country-by-country-benefits-matrix-konzern — Japan in der Konzernmatrix
→ expatriate-pensionsplanung-und-totalization — DE-JP SV-Abkommen
→ internationale-harmonisierung-konzern-bav — Konzernweite Harmonisierung mit Japan-Bezug
→ internationale-buyout-datenflows-und-datenschutz — APPI Japan Datenschutz

Aktuelle Rechtsprechung und Leitsaetze

> Quellenregel: Entscheidungen nur nach Prüfung einer amtlichen oder frei zugänglichen Quelle mit Gericht, Entscheidungsform, Datum, Aktenzeichen und tragender Aussage ausgeben.

Illustrative Want to see what klotzkette/japan-bav-und-corporate-pension-iorp would put in front of your model? Preview the rendered body and check its trigger phrases — no LLM call, no signup.

Latest benchmark · publisher runVerified

8/31/2026, 20:55 UTC · 24 cases

Lift

+33%

71% vs 38%

Agent turns

1.0 vs 1.0

Tokens

+82%

7,219.63 vs 3,974

fail → pass · 8pass → pass · 9fail → fail · 7

Per-case results (24)

Case	Status	Duration (ms)			Turns			Tokens			Tool calls
Case	Status	Without	With	Δ	Without	With	Δ	Without	With	Δ	Without	With	Δ
case-01 We are evaluating our Tokyo subsidiary's pension structure and need a formal comparative analysis contrasting Japanese corporate pension models against EU-IORP and German company pension standards. Please provide an analytical comparison covering benefit variations, funding requirements, and regulatory alignment. The output must explicitly segregate and break out the plan categories, execution pathways, vesting periods, adjustment obligations, insolvency protection mechanisms, tax and social security consequences, as well as M&A and insolvency risks.	fail→pass	57,278	60,813	+6%	1	1	0%	8,279	10,655	+29%	0	0	—
case-02 Our executive board is deciding on the future setup of corporate pensions for our team in Japan. Please prepare a formal decision template evaluating the strategic choice between defined benefit and defined contribution models. The document must incorporate the specific pension promise framework, key numerical data, a visual risk indicator, concrete action items for HR and Finance, and a communication line tailored for consultation with local Japanese staff representatives.	fail→pass	49,853	44,182	-11%	1	1	0%	6,312	7,677	+22%	0	0	—
case-03 We need to brief our joint German-Japanese management team on restructuring our Japanese corporate pension plans. Please generate a bilingual advisory memorandum template featuring German text alongside essential Japanese technical terms written in Kanji and Romaji. Accompany this memo with a DB versus DC comparison matrix evaluating core criteria such as risk bearing, balance sheet liabilities, regulatory approval authorities, plan portability, and contribution limits.	fail→fail	43,286	44,733	+3%	1	1	0%	5,727	7,981	+39%	0	0	—
case-04 A German corporate client is establishing a combined Defined Benefit and Defined Contribution corporate pension scheme for its subsidiary in Tokyo. The HR director assumes employees can receive the maximum standard monthly DC tax-free contribution limit regardless of the secondary DB plan. Provide a regulatory assessment of the exact monthly yen limits applicable to combined corporate pension structures in Japan, highlighting potential payroll compliance errors.	pass→pass	19,952	20,704	+4%	1	1	0%	3,264	5,662	+73%	0	0	—
case-05 Our Japanese subsidiary operates a foundation-based corporate pension plan (Kikin-gata). Local management is planning a structural reorganization without consulting employee representatives on the foundation board. Evaluate the governance structure and liability exposure under Japanese pension regulations, explaining the role of employee delegates and employer subsidiary liability during plan underfunding.	fail→pass	30,398	30,862	+2%	1	1	0%	3,265	6,684	+105%	0	0	—
case-06 During a due diligence audit of a target company in Nagoya acquired several years ago, our legal team discovered references to an old Tax-Qualified Pension Plan established in the late 1990s. Evaluate the current legal and tax status of such legacy arrangements in Japan and outline the required remedial action for M&A compliance.	pass→pass	24,304	32,191	+32%	1	1	0%	3,197	6,884	+115%	0	0	—
case-07 A German multinational is reviewing pension vesting timelines for German expatriates and local Japanese employees working in Tokyo. The compensation manager wants to apply Germany's standard BetrAVG statutory vesting rules uniformly across both worker categories. Provide a legal breakdown comparing German statutory vesting conditions under BetrAVG against Japanese corporate pension vesting practices.	pass→pass	26,586	46,701	+76%	1	1	0%	3,939	8,844	+125%	0	0	—
case-08 Our European compliance committee is reviewing whether the EU IORP II Directive (Directive 2016/2341) applies directly to our corporate pension fund in Tokyo. Provide a legal analysis of IORP II scope regarding non-EU subsidiaries and contrast its governance framework with Japanese supervisory standards.	pass→pass	27,465	36,443	+33%	1	1	0%	4,359	7,592	+74%	0	0	—
case-09 The CFO of a Munich-headquartered group wants to know how employer contributions to Japanese corporate pensions are treated for income tax and corporate tax purposes compared to Germany's EStG Section 3 No. 63 limits. Provide a comparative tax assessment covering employer contribution deductibility and employee tax exemptions in both jurisdictions.	pass→pass	26,696	41,708	+56%	1	1	0%	4,037	8,641	+114%	0	0	—
case-10 A HR team in Frankfurt is preparing to modify the pension formula for their Tokyo subsidiary's defined benefit plan. The team intends to invoke formal works council co-determination procedures under Section 87 of the German Works Constitution Act (BetrVG) for the Japanese workforce. Advise management on the correct labor consultation framework and institution in Japan.	fail→fail	21,863	27,149	+24%	1	1	0%	3,016	6,761	+124%	0	0	—
case-11 The Finance Department requires an accounting impact memo assessing how Japanese DB (Kakutei-kyuufu) and DC (Kakutei-kyoshutsu) plans affect the group balance sheet under German HGB and IFRS standards. Provide an accounting analysis detailing pension provision requirements and balance sheet netting rules.	pass→pass	27,252	42,124	+55%	1	1	0%	3,911	9,615	+146%	0	0	—
case-12 An HR director preparing a total rewards presentation for Japan needs a structured overview of the multi-tier Japanese pension architecture, explaining how corporate plans fit alongside mandatory public pillars. Provide a breakdown of Japan's public and private pension pillars.	fail→fail	19,101	21,184	+11%	1	1	0%	3,028	5,724	+89%	0	0	—
case-13 A company in Osaka is setting up a contract-based corporate pension plan rather than creating an independent corporate pension foundation. Explain the legal structure of contract-type pension plans in Japan, contrast it with foundation-type plans, and detail the mandatory regulatory approval steps.	fail→pass	18,891	26,130	+38%	1	1	0%	3,251	6,593	+103%	0	0	—
case-14 A German corporate parent wants to know if its Japanese subsidiary's pension commitments must be registered with the German Pension Protection Fund (PSVaG) and paid for via annual PSV levies. Compare insolvency protection mechanisms for corporate pensions in Germany and Japan.	fail→fail	21,920	26,483	+21%	1	1	0%	3,249	6,637	+104%	0	0	—
case-15 A German HR manager asks whether the mandatory 3-year pension adjustment review required under Section 16 of the German BetrAVG applies to retrenched employees under a Japanese corporate pension plan in Tokyo. Analyze the legal applicability and compare statutory indexation duties.	fail→pass	24,983	23,835	-5%	1	1	0%	3,914	7,095	+81%	0	0	—
case-16 An employee at a Tokyo subsidiary is retiring and choosing between a single lump-sum severance payout and recurring annuity payments under their company pension plan. Explain the terminology and key structural differences between these benefit options under Japanese corporate pension law.	fail→pass	17,973	24,282	+35%	1	1	0%	2,985	6,615	+122%	0	0	—
case-17 Our M&A deal team is acquiring a mid-sized Japanese enterprise. Provide a checklist of high-priority corporate pension risks that must be investigated during financial and legal due diligence of Japanese target companies.	fail→pass	19,523	25,756	+32%	1	1	0%	2,480	6,330	+155%	0	0	—
case-18 Draft the introductory header and executive summary structure for a formal bilingual German-Japanese advisory memorandum evaluating a corporate pension scheme review for a Kyoto-based subsidiary.	fail→pass	26,860	17,594	-34%	1	1	0%	4,331	5,366	+24%	0	0	—
case-19 Explain the institutional role of Japanese trust banks in managing corporate pension assets for Defined Benefit and Defined Contribution plans in Japan.	pass→pass	18,263	33,550	+84%	1	1	0%	3,022	5,906	+95%	0	0	—
case-20 A German executive is being transferred to Tokyo for a 4-year assignment. The HR department needs an analysis of the German-Japanese Social Security Agreement (DE-JP SV-Abkommen) to determine whether the executive can remain in the German statutory pension scheme (GRV) and how totalization of contribution periods will work upon retirement. Provide a legal analysis under the social security treaty.	fail→fail	24,885	24,612	-1%	1	1	0%	3,861	6,675	+73%	0	0	—
case-21 A multinational insurance carrier is executing a pension risk transfer (buyout) of retired employee liabilities in Japan. The data protection officer needs an assessment of international cross-border employee data transfers under Japan's Act on the Protection of Personal Information (APPI). Detail the consent requirements and data transfer mechanisms required under APPI.	pass→pass	25,999	53,462	+106%	1	1	0%	4,125	8,306	+101%	0	0	—
case-22 Our global reward director needs a comprehensive country-by-country benefits matrix comparing employee supplementary pension schemes across our subsidiaries in the United States (401k), the United Kingdom (Auto-enrolment), and France (PERECO). Provide a multi-country comparison matrix for these three jurisdictions.	fail→fail	27,078	39,557	+46%	1	1	0%	4,453	8,833	+98%	0	0	—
case-23 An employee covered by a Kakutei-kyoshutsu (DC) pension plan in Japan is changing employers. Analyze the portability mechanisms available under Japanese DC pension legislation and compare them with DB plan portability.	fail→fail	33,108	23,086	-30%	1	1	0%	3,634	5,912	+63%	0	0	—
case-24 Our auditors are reviewing the actuarial valuation of a Japanese subsidiary's DB pension commitment under German commercial law (HGB). Explain the application of IDW RS HFA 30 standards to valuation of Japanese pension liabilities.	pass→pass	29,164	27,294	-6%	1	1	0%	3,737	6,283	+68%	0	0	—

These cases were also screened by the skill’s intent / safety pass.See the Trust review ↗Reproduce this benchmark in Colab ↗

How this skill was measured

DecimalAI ran this skill against gemini-3.6-flash twice over the same eval suite — once with the skill loaded and once without — and compared the two runs case by case. 24 cases were attempted. The headline lift of +33 percentage points is the difference between those two pass rates over the 24 comparable cases.

Model measured: gemini-3.6-flash
Graded by: gemini-3.6-flash
Grading method: judged
Verification: verified
Pass rate without the skill: 37.5%
Pass rate with the skill: 70.8%
Cases attempted: 24
Cases counted toward lift: 24
Cases that regressed: 0
Skill version measured: v1
Run completed: 8/31/2026, 20:55 UTC

Measured example — same prompt, with vs. without the skill · from the benchmark run · case case-01

Prompt

We are evaluating our Tokyo subsidiary's pension structure and need a formal comparative analysis contrasting Japanese corporate pension models against EU-IORP and German company pension standards. Please provide an analytical comparison covering benefit variations, funding requirements, and regulatory alignment. The output must explicitly segregate and break out the plan categories, execution pathways, vesting periods, adjustment obligations, insolvency protection mechanisms, tax and social security consequences, as well as M&A and insolvency risks.

Without the skill loaded, the model failed this case. With it loaded, the same prompt on the same model passed. This is one improved case from the latest verified run; every case, including any that regressed, is in the table above.

Show both answers

SkillScore blends 4 signals1 of 4 complete

BenchmarkPass rate WITH skill on a verified run71

Live evalNeeds ≥10 evaluated traces in 30 days

AI ratingNeeds ≥10 rated traces

AdoptionNeeds ≥10 serves across ≥2 orgs in 30 days

Efficiency · separate axis (at equal correctness)+0% turns+102% tokens

Shown for transparency; not credited unless a verified run shows no correctness regression.

Backed by 1 of 4 signals — each added signal makes the score more robust.

Verified on gemini-3.6-flash · re-tested 20 days ago

Other measured skills in the registry, with their headline benchmark lift.