This paper examines the regulation and legal practices of Japanese private sector pensions and compares them to the OECD Recommendation on Core Principles on Occupational Pension Regulation (2004). There are four sections. Section 1 is an overview of occupational retirement benefits in Japan. Section 2 explains the current regulation and legal practices of Japanese retirement benefits, and Section 3 compares these to the OECD Core Principles by focusing on their commonalities and differences. Finally, Section 4 makes recommendations for both Japanese regulation and the OECD Core Principles.