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by 19 June 2030, on a day set by

Corporation Tax Act

法人税法（ほうじんぜいほう）

Amended by

Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes

社会経済の変化を踏まえた年金制度の機能強化のための国民年金法等の一部を改正する等の法律

The whole text as amended, on e-Gov

On a day set by , no later than 19 June 2030 — the amending law allows up to five years from . The exact day is not fixed yet.

The same amending law also changes

1 provision changed · 3 provisions in the supplementary provisions

Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is.

Appended Table 2別表第二

Read it in the amended law
  • ChangedAppended Table 2
    NameGoverning law
    Consignor protection fundsCommodity Derivatives Transaction Act (Act No. 239 of 1950)
    General incorporated foundations (limited to those falling under the category of a non-profit corporation)Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006)
    General incorporated associations (limited to those falling under the category of a non-profit corporation)
    Medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act)Medical Care Act
    Organization for Employment for Skill Development for Foreign NationalsAct on Proper Employment for Skill Development and Protection of Foreign Nationals in Employment for Skill Development (Act No. 89 of 2016)
    Money lending business associationsMoney Lending Business Act (Act No. 32 of 1983)
    Incorporated educational institutions (including corporations established pursuant to the provisions of Article 152, paragraph (5) (Private Specialized Training Colleges, etc.) of the Private Schools Act (Act No. 270 of 1949))Private Schools Act
    Corporate pension fundsDefined-Benefit Corporate Pension Act
    Pension Fund Association
    Hazardous Materials Safety Techniques AssociationFire Service Act (Act No. 186 of 1948)
    Certified administrative procedures legal specialists associationsCertified Administrative Procedures Legal Specialist Act (Act No. 4 of 1951)
    Fishery mutual aid associationsAct on Compensation of Fishery Disaster (Act No. 158 of 1964)
    Federations of fishery mutual aid associations
    Fishery credit guarantee fund associationsAct on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952)
    Fishing vessel insurance associationsAct on Compensation of Damages Related to Fishing Vessels (Act No. 28 of 1952)
    Financial and Economic Education Promotion OrganizationAct on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000)
    Workers' property accumulation fundsWorkers' Property Accumulation Promotion Act
    Light Motor Vehicle Inspection OrganizationRoad Transport Vehicle Act (Act No. 185 of 1951)
    Health insurance societiesHealth Insurance Act (Act No. 70 of 1922)
    National Federation of Health Insurance Societies
    Nuclear Damage Compensation and Decommissioning Facilitation CorporationNuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 94 of 2011)
    Nuclear Waste Management OrganizationDesignated Radioactive Waste Final Disposal Act (Act No. 117 of 2000)
    High Pressure Gas Safety InstituteHigh Pressure Gas Safety Act (Act No. 204 of 1951)
    Organization for Promotion of Cross-regional OperationElectricity Business Act
    Bay area marine and environment consolidation centersAct on Bay Area Marine and Environment Consolidation Centers (Act No. 76 of 1981)
    Public interest incorporated foundationsAct on General Incorporated Associations and General Incorporated Foundations and Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations
    Public interest incorporated associations
    Offender rehabilitation juridical personsOffender Rehabilitation Services Act (Act No. 86 of 1995)
    Small Craft Inspection OrganizationShip Safety Act (Act No. 11 of 1933)
    National Public Servants Mutual Aid AssociationsNational Public Officers Mutual Aid Association Act
    Federation of National Public Service Personnel Mutual Aid Associations
    National Health Insurance AssociationsNational Health Insurance Act (Act No. 192 of 1958)
    Federations of National Health Insurance Associations
    National Pension FundsNational Pension Act
    National Pension Fund Association
    Urban redevelopment associationsUrban Renewal Act (Act No. 38 of 1969)
    Japan Safe Driving CenterJapan Safe Driving Center Act (Act No. 57 of 1975)
    Judicial scriveners associationsJudicial Scriveners Act (Act No. 197 of 1950)
    Social welfare corporationsSocial Welfare Act (Act No. 45 of 1951)
    Certified social insurance and labor consultants' associationsAct on Public Consultants on Social and Labour Insurance (Act No. 89 of 1968)
    Religious corporationsReligious Corporations Act (Act No. 126 of 1951)
    Housing block improvement associationsAct on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975)
    Sake brewers' associationsAct on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953)
    Central Federation of Sake Brewers' Associations
    Federations of sake brewers' associations
    Liquor retailers' associations
    Central Federation of Liquor Retailers' Associations
    Federations of liquor retailers' associations
    Commerce and industry associationsCommerce and Industry Association Act (Act No. 89 of 1960)
    Chambers of commerce and industryChambers of Commerce and Industry Act (Act No. 143 of 1953)
    Federations of commerce and industry associationsCommerce and Industry Association Act
    Commercial and industrial associations (limited to those that do not have their partners make capital contributions)Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957)
    Federations of commercial and industrial associations (limited to those that do not have their members make capital contributions)
    Spent Fuel Reprocessing and Decommissioning Promotion OrganizationAct on the Implementation of Reprocessing, etc. of Spent Fuel and the Promotion of Decommissioning in Nuclear Power Generation (Act No. 48 of 2005)
    Commodity derivatives associationsCommodity Derivatives Transaction Act
    Mutual Aid Fund for Official Casualties and Retirement of Volunteer FirefightersAct on Mutual Aid Association for Liabilities for Occupational Accident Compensation for Firefighters, etc. (Act No. 107 of 1956)
    Officials organizations, etc. (limited to those that are corporations)Act on Granting of Juridical Personality to Officials Organizations, etc. (Act No. 80 of 1978)
    Vocational training corporationsVocational Abilities Development Promotion Act (Act No. 64 of 1969)
    Credit guarantee associationsCredit Guarantee Association Act (Act No. 196 of 1953)
    Environmental health industry associations (limited to those that do not have their partners make capital contributions)Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957)
    Federations of environmental health industry associations (limited to those that do not have their members make capital contributions)
    Certified public tax accountants' associationsCertified Public Tax Accountant Act (Act No. 237 of 1951)
    Coal mining pension fundsCoal Mining Pension Fund Act (Act No. 135 of 1967)
    Seafarers' accident prevention associationsAct on Promotion of Safety and Sanitation of Seafarers (Act No. 61 of 1967)
    Japan Health Insurance AssociationHealth Insurance Act
    National Federation of Mutual Aid Associations for Municipal PersonnelLocal Public Officers, etc. Mutual Aid Association Act
    Japan Federation of Labor and Social Security Attorney's AssociationsAct on Public Consultants on Social and Labour Insurance
    Organization for Promoting the Utilization of Advanced Technology Research ResultsAct on the Activation of Science, Technology and Innovation Creation (Act No. 63 of 2008)
    Non-life insurance rating organizationsAct on Non-Life Insurance Rating Organization of Japan (Act No. 193 of 1948)
    GX Acceleration AgencyAct on the Promotion of a Smooth Transition to a Decarbonized Growth-Oriented Economic Structure (Act No. 32 of 2023)
    National Association of Local Horse RacingHorse Racing Act (Act No. 158 of 1948)
    Local Public Servants Mutual Aid AssociationsLocal Public Officers, etc. Mutual Aid Association Act
    Pension Fund Association for Local Government Officials
    Fund for Local Government Employees' Accident CompensationLocal Public Officers Accident Compensation Act (Act No. 121 of 1967)
    Central Vocational Ability Development AssociationVocational Abilities Development Promotion Act
    Central Industrial Accident Prevention AssociationIndustrial Accident Prevention Organization Act (Act No. 118 of 1964)
    Central associations of small and medium-sized enterprise organizationsSmall and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)
    Investor protection fundsFinancial Instruments and Exchange Act
    Incorporated administrative agencies (other than those listed in Appended Table 1, limited to those designated by the Minister of Finance as those that do not make a distribution of profits or distribution of surplus or any other similar distribution of money to persons other than the State or local governments)Act on General Rules for Incorporated Administrative Agencies and individual acts as prescribed in Article 1, paragraph (1) (Purpose, etc.) of the said Act
    Federations of land improvement project organizationsLand Improvement Act
    Land and building investigators associationsLand and Buildings Investigator Act (Act No. 228 of 1950)
    Prefectural vocational ability development associationsVocational Abilities Development Promotion Act
    Science Council of JapanScience Council of Japan Act (Act No. 70 of 2025)
    Japan Federation of Certified Administrative Procedures Legal Specialists AssociationsCertified Administrative Procedures Legal Specialist Act
    Japan Workers' Housing AssociationAct on Japan Workers' Housing Association (Act No. 133 of 1966)
    Japanese Institute of Certified Public AccountantsCertified Public Accountants Act
    Japan Federation of Judicial Scriveners AssociationsJudicial Scriveners Act
    Japan Chamber of Commerce and IndustryChambers of Commerce and Industry Act
    Japan Fire Equipment Inspection AssociationFire Service Act
    Promotion and Mutual Aid Corporation for Private Schools of JapanAct on the Promotion and Mutual Aid Corporation for Private Schools of Japan
    Japan Federation of Certified Public Tax Accountants' AssociationsCertified Public Tax Accountant Act
    Japanese Red Cross SocietyJapanese Red Cross Society Act (Act No. 305 of 1952)
    Japan Electric Meters Inspection CorporationJapan Electric Meters Inspection Corporation Act (Act No. 150 of 1964)
    Japan Federation of Land and Building Investigators AssociationsLand and Buildings Investigator Act
    Japan Federation of Bar AssociationsAttorneys Act (Act No. 205 of 1949)
    Japan Patent Attorneys AssociationPatent Attorneys Act (Act No. 49 of 2000)
    Japan Federation of Pilots' AssociationsPilotage Act (Act No. 121 of 1949)
    Associations of authorized financial instruments firmsFinancial Instruments and Exchange Act
    Agricultural mutual aid associationsAgricultural Insurance Act (Act No. 185 of 1947)
    Federations of agricultural mutual aid associations
    Federations of agricultural cooperatives (limited to those designated by the Minister of Finance as those that establish a hospital or clinic falling under the category of a public medical institution prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act and that satisfy the requirements specified by Cabinet Order)Agricultural Co-operatives Act
    Agricultural credit guarantee fund associationsAgricultural Credit Guarantee Insurance Act (Act No. 204 of 1961)
    Agricultural and Fishery Co-operative Savings Insurance CorporationAgricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973)
    Debt settlement partnershipsAct on Partnership for Debt Settlement of Farmers, etc. (Act No. 21 of 1933)
    Bar associationsAttorneys Act
    Insurance policyholders' protection corporationsInsurance Business Act
    Pilots' associationsPilotage Act
    Exporters' associations (limited to those that do not have their partners make capital contributions)Export and Import Transaction Act (Act No. 299 of 1952)
    Importers' associations (limited to those that do not have their partners make capital contributions)
    Deposit Insurance Corporation of JapanDeposit Insurance Act (Act No. 34 of 1971)
    Labor unions (limited to those that are corporations)Labor Union Act (Act No. 174 of 1949)
    Industrial accident prevention associationsIndustrial Accident Prevention Organization Act
    Workers' cooperatives (limited to specified workers' cooperatives prescribed in Article 94-3, item (ii) (Criteria for Certification) of the Workers' Cooperatives Act (Act No. 78 of 2020))Workers' Cooperatives Act
    名称根拠法
    委託者保護基金商品先物取引法（昭和二十五年法律第二百三十九号）
    一般財団法人（非営利型法人に該当するものに限る。）一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）
    一般社団法人（非営利型法人に該当するものに限る。）
    医療法人（医療法第四十二条の二第一項（社会医療法人）に規定する社会医療法人に限る。）医療法
    外国人育成就労機構外国人の育成就労の適正な実施及び育成就労外国人の保護に関する法律（平成二十八年法律第八十九号）
    貸金業協会貸金業法（昭和五十八年法律第三十二号）
    学校法人（私立学校法（昭和二十四年法律第二百七十号）第百五十二条第五項（私立専修学校等）の規定により設立された法人を含む。）私立学校法
    企業年金基金確定給付企業年金法
    企業年金連合会
    危険物保安技術協会消防法（昭和二十三年法律第百八十六号）
    行政書士会行政書士法（昭和二十六年法律第四号）
    漁業共済組合漁業災害補償法（昭和三十九年法律第百五十八号）
    漁業共済組合連合会
    漁業信用基金協会中小漁業融資保証法（昭和二十七年法律第三百四十六号）
    漁船保険組合漁船損害等補償法（昭和二十七年法律第二十八号）
    金融経済教育推進機構金融サービスの提供及び利用環境の整備等に関する法律（平成十二年法律第百一号）
    勤労者財産形成基金勤労者財産形成促進法
    軽自動車検査協会道路運送車両法（昭和二十六年法律第百八十五号）
    健康保険組合健康保険法（大正十一年法律第七十号）
    健康保険組合連合会
    原子力損害賠償・廃炉等支援機構原子力損害賠償・廃炉等支援機構法（平成二十三年法律第九十四号）
    原子力発電環境整備機構特定放射性廃棄物の最終処分に関する法律（平成十二年法律第百十七号）
    高圧ガス保安協会高圧ガス保安法（昭和二十六年法律第二百四号）
    広域的運営推進機関電気事業法
    広域臨海環境整備センター広域臨海環境整備センター法（昭和五十六年法律第七十六号）
    公益財団法人一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律
    公益社団法人
    更生保護法人更生保護事業法（平成七年法律第八十六号）
    小型船舶検査機構船舶安全法（昭和八年法律第十一号）
    国家公務員共済組合国家公務員共済組合法
    国家公務員共済組合連合会
    国民健康保険組合国民健康保険法（昭和三十三年法律第百九十二号）
    国民健康保険団体連合会
    国民年金基金国民年金法
    国民年金基金連合会
    市街地再開発組合都市再開発法（昭和四十四年法律第三十八号）
    自動車安全運転センター自動車安全運転センター法（昭和五十年法律第五十七号）
    司法書士会司法書士法（昭和二十五年法律第百九十七号）
    社会福祉法人社会福祉法（昭和二十六年法律第四十五号）
    社会保険労務士会社会保険労務士法（昭和四十三年法律第八十九号）
    宗教法人宗教法人法（昭和二十六年法律第百二十六号）
    住宅街区整備組合大都市地域における住宅及び住宅地の供給の促進に関する特別措置法（昭和五十年法律第六十七号）
    酒造組合酒税の保全及び酒類業組合等に関する法律（昭和二十八年法律第七号）
    酒造組合中央会
    酒造組合連合会
    酒販組合
    酒販組合中央会
    酒販組合連合会
    商工会商工会法（昭和三十五年法律第八十九号）
    商工会議所商工会議所法（昭和二十八年法律第百四十三号）
    商工会連合会商工会法
    商工組合（組合員に出資をさせないものに限る。）中小企業団体の組織に関する法律（昭和三十二年法律第百八十五号）
    商工組合連合会（会員に出資をさせないものに限る。）
    使用済燃料再処理・廃炉推進機構原子力発電における使用済燃料の再処理等の実施及び廃炉の推進に関する法律（平成十七年法律第四十八号）
    商品先物取引協会商品先物取引法
    消防団員等公務災害補償等共済基金消防団員等公務災害補償等責任共済等に関する法律（昭和三十一年法律第百七号）
    職員団体等（法人であるものに限る。）職員団体等に対する法人格の付与に関する法律（昭和五十三年法律第八十号）
    職業訓練法人職業能力開発促進法（昭和四十四年法律第六十四号）
    信用保証協会信用保証協会法（昭和二十八年法律第百九十六号）
    生活衛生同業組合（組合員に出資をさせないものに限る。）生活衛生関係営業の運営の適正化及び振興に関する法律（昭和三十二年法律第百六十四号）
    生活衛生同業組合連合会（会員に出資をさせないものに限る。）
    税理士会税理士法（昭和二十六年法律第二百三十七号）
    石炭鉱業年金基金石炭鉱業年金基金法（昭和四十二年法律第百三十五号）
    船員災害防止協会船員災害防止活動の促進に関する法律（昭和四十二年法律第六十一号）
    全国健康保険協会健康保険法
    全国市町村職員共済組合連合会地方公務員等共済組合法
    全国社会保険労務士会連合会社会保険労務士法
    先端技術研究成果活用推進機構科学技術・イノベーション創出の活性化に関する法律（平成二十年法律第六十三号）
    損害保険料率算出団体損害保険料率算出団体に関する法律（昭和二十三年法律第百九十三号）
    脱炭素成長型経済構造移行推進機構脱炭素成長型経済構造への円滑な移行の推進に関する法律（令和五年法律第三十二号）
    地方競馬全国協会競馬法（昭和二十三年法律第百五十八号）
    地方公務員共済組合地方公務員等共済組合法
    地方公務員共済組合連合会
    地方公務員災害補償基金地方公務員災害補償法（昭和四十二年法律第百二十一号）
    中央職業能力開発協会職業能力開発促進法
    中央労働災害防止協会労働災害防止団体法（昭和三十九年法律第百十八号）
    中小企業団体中央会中小企業等協同組合法（昭和二十四年法律第百八十一号）
    投資者保護基金金融商品取引法
    独立行政法人（別表第一に掲げるもの以外のもので、国又は地方公共団体以外の者に対し、利益又は剰余金の分配その他これに類する金銭の分配を行わないものとして財務大臣が指定をしたものに限る。）独立行政法人通則法及び同法第一条第一項（目的等）に規定する個別法
    土地改良事業団体連合会土地改良法
    土地家屋調査士会土地家屋調査士法（昭和二十五年法律第二百二十八号）
    都道府県職業能力開発協会職業能力開発促進法
    日本学術会議日本学術会議法（令和七年法律第七十号）
    日本行政書士会連合会行政書士法
    日本勤労者住宅協会日本勤労者住宅協会法（昭和四十一年法律第百三十三号）
    日本公認会計士協会公認会計士法
    日本司法書士会連合会司法書士法
    日本商工会議所商工会議所法
    日本消防検定協会消防法
    日本私立学校振興・共済事業団日本私立学校振興・共済事業団法
    日本税理士会連合会税理士法
    日本赤十字社日本赤十字社法（昭和二十七年法律第三百五号）
    日本電気計器検定所日本電気計器検定所法（昭和三十九年法律第百五十号）
    日本土地家屋調査士会連合会土地家屋調査士法
    日本弁護士連合会弁護士法（昭和二十四年法律第二百五号）
    日本弁理士会弁理士法（平成十二年法律第四十九号）
    日本水先人会連合会水先法（昭和二十四年法律第百二十一号）
    認可金融商品取引業協会金融商品取引法
    農業共済組合農業保険法（昭和二十二年法律第百八十五号）
    農業共済組合連合会
    農業協同組合連合会（医療法第三十一条（公的医療機関の定義）に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定める要件を満たすものとして財務大臣が指定をしたものに限る。）農業協同組合法
    農業信用基金協会農業信用保証保険法（昭和三十六年法律第二百四号）
    農水産業協同組合貯金保険機構農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）
    負債整理組合農村負債整理組合法（昭和八年法律第二十一号）
    弁護士会弁護士法
    保険契約者保護機構保険業法
    水先人会水先法
    輸出組合（組合員に出資をさせないものに限る。）輸出入取引法（昭和二十七年法律第二百九十九号）
    輸入組合（組合員に出資をさせないものに限る。）
    預金保険機構預金保険法（昭和四十六年法律第三十四号）
    労働組合（法人であるものに限る。）労働組合法（昭和二十四年法律第百七十四号）
    労働災害防止協会労働災害防止団体法
    労働者協同組合（労働者協同組合法（令和二年法律第七十八号）第九十四条の三第二号（認定の基準）に規定する特定労働者協同組合に限る。）労働者協同組合法

3 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 54 · Transitional Measures Accompanying the Partial Amendment of the Local Tax Act, etc.附則第五十四条（地方税法等の一部改正に伴う経過措置）

Read it in the amended law
  • AddedSupplementary Provisions, Article 54, paragraph (1)

    With regard to a former Coal Mining Pension Fund, the provisions of the following Acts prior to the amendment by the provisions of Article 43 of the Supplementary Provisions, the provisions of Article 44 of the Supplementary Provisions (limited to the amending provisions listed in Article 1, paragraph (1), item (xv) of the Supplementary Provisions) and the provisions of Article 45 of the Supplementary Provisions through the preceding Article remain in force during the period from the Item (xv) Effective Date until the time of registration of the completion of liquidation of that former Coal Mining Pension Fund:

    旧石炭鉱業年金基金については、附則第四十三条の規定、附則第四十四条の規定（附則第一条第一項第十五号に掲げる改正規定に限る。）及び附則第四十五条から前条までの規定による改正前の次に掲げる法律の規定は、第十五号施行日から当該旧石炭鉱業年金基金の清算結了の登記の時までの間は、なおその効力を有する。

  • AddedSupplementary Provisions, Article 54, paragraph (1), items (i) to (iii)

    Omitted

    略

  • AddedSupplementary Provisions, Article 54, paragraph (1), item (iv)

    the row for the Coal Mining Pension Fund in Appended Table 2 of the Corporation Tax Act.

    法人税法別表第二石炭鉱業年金基金の項