一a domestic corporation engaged in services for trusts pertaining to contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:

イThe sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension plan, the portion of the premiums for the contracts that the beneficiaries of the trust have borne and that pertains to the trust properties

ロThe sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the trust properties

ハThe sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined contribution pension plan

ニThe sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;

二a domestic corporation engaged in services for life insurance pertaining to contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:

イThe sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the insurance reserves out of the amount funded as a liability reserves as prescribed in Article 116, paragraph (1) (Liability Reserves) of the Insurance Business Act (hereinafter referred to as the "amount of liability reserves" in this item and item (iv)) pertaining to the relevant contracts for the management of assets in a defined benefit pension plan or the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the insurance have borne and that pertains to the insurance reserves

ロThe sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan

ハThe sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;

三a federation of agricultural cooperatives (meaning a federation of agricultural cooperatives that conducts a business set forth in Article 10, paragraph (1), item (x) (Mutual Aid Related Facilities) of the Agricultural Co-operatives Act (Act No. 132 of 1947)) engaged in services for life mutual aid pertaining to contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners (such services include services for mutual aid provided by deeming the occurrence of grounds to pay mutual aid monies pertaining to the services for life mutual aid to be a mutual aid incident): The sum of the amounts listed as follows:

イThe sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the mutual aid premium reserves out of the amount funded as a liability reserves prescribed in Article 11-32 (Liability Reserves for Mutual Aid Activities) of the Agricultural Co-operatives Act (hereinafter referred to as the "amount of liability reserves" in this item) pertaining to the relevant contracts for the management of assets in a defined benefit pension plan or the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the mutual aid have borne and that pertains to the mutual aid premium reserves

ロThe sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan

ハThe sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;

四a domestic corporation engaged in services for casualty insurance pertaining to contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to asset-building funds for wage earners: The sum of the amounts listed as follows:

イThe sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan

ロThe sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;

五a domestic corporation engaged in services for accepting deposits or savings pertaining to contracts for the management of assets in a defined benefit pension fund or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:

イThe sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts of deposits or savings pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the deposits or savings

ロThe sum of the amounts calculated, as specified by Cabinet Order, as the amounts of deposits or savings pertaining to the relevant benefits contracts related to an asset-building fund for wage earners;

六a domestic corporation engaged in services for accepting the consignment of purchasing securities pertaining to retaining benefits contracts related to an asset-building fund for wage earners and to retain purchased securities:The sum of the amounts calculated, as specified by Cabinet Order, as the value of the securities pertaining to the relevant benefits contracts related to an asset-building fund for wage earners;

七a domestic corporation engaged in services for the management of defined benefit pension reserves through the buying and selling of securities or any other means under contracts for the management of assets in a defined benefit pension fund, and for the acceptance of entrustment of the management of defined benefit pension reserves pertaining to such management (including services similar thereto that are specified by Cabinet Order): The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the securities and other assets pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the securities and other assets;

八a federation as prescribed in Article 2, paragraph (5) of the Defined-Contribution Pension Act that carries out a private pension plan as prescribed in paragraph (3) of the Article:The amount calculated, as specified by Cabinet Order, as the amount of the reserves prescribed in Article 61, paragraph (1), item (iii) (Entrustment of Affairs) of the Act.

九a federation as prescribed in Article 21, paragraph (1) of the National Public Officers Mutual Aid Association Act that carries out the services listed in paragraph (2), item (ii) of that Article: The amount calculated, as specified by Cabinet Order, as the amount of the reserves for retirement and other pension benefits prescribed in (c) of that item;

十any of the following corporations engaged in services for funding the association reserves for retirement and other pension benefits prescribed in Article 3-2, paragraph (1), item (iii) of the Local Public Officers, etc. Mutual Aid Association Act: The amount specified as follows in accordance with the category of the corporation:

イan association as prescribed in Article 3, paragraph (1) (Establishment) of the Local Public Officers, etc. Mutual Aid Association Act (limited to those specified in items (i) through (iv) of that paragraph): The amount calculated, as specified by Cabinet Order, as the amount of the association reserves for retirement and other pension benefits prescribed in Article 24-2 (Funding of Association Reserves for Retirement and Other Pension Benefits) of that Act

ロthe federation of municipal associations prescribed in Article 27, paragraph (1) (Federation of Municipal Associations) of the Local Public Officers, etc. Mutual Aid Association Act: The amount calculated, as specified by Cabinet Order, as the amount of the association reserves for retirement and other pension benefits prescribed in Article 24-2 of that Act as applied mutatis mutandis pursuant to Article 38, paragraph (1) (Provisions Applied Mutatis Mutandis) of that Act;

十一the Pension Fund Association for Local Government Officials prescribed in Article 38-2, paragraph (1) of the Local Public Officers, etc. Mutual Aid Association Act that carries out services pertaining to the affairs concerning the management and investment of the adjustment reserves for retirement and other pension benefits prescribed in paragraph (2), item (iv) of that Article: The amount calculated, as specified by Cabinet Order, as the amount of the adjustment reserves for retirement and other pension benefits prescribed in Article 38-8-2, paragraph (1) (Adjustment Reserves for Retirement and Other Pension Benefits) of that Act; and

十二the corporation prescribed in Article 3 (Legal Personality) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan that carries out the services listed in Article 23, paragraph (1), item (viii) of that Act: The amount calculated, as specified by Cabinet Order, as the amount of the reserves belonging to the account for the accounting listed in Article 33, paragraph (1), item (iv) (Separate Accounting) of that Act.

一the amount obtained by dividing the amount of the retirement pension funds prescribed in paragraph (2) of the preceding Article as of the beginning of the business year of the domestic corporation by 12 and then multiplying the result by the number of months in the period from the first day of the business year to the day preceding the date of the company split or the transfer; and

二the amount obtained by dividing the amount of the retirement pension funds prescribed in paragraph (2) of the preceding Article, calculated as of the time of the company split or the transfer, that pertains to retirement pension services, etc. after the succession as a result of the company split or the transfer by 12 and then multiplying the result by the number of months in the period from the date of the company split or the transfer to the last day of the business year.

一the amount obtained by dividing the amount of the retirement pension funds prescribed in Article 84, paragraph (2) as of the beginning of the business year of the acquiring corporation, etc. by 12 and then multiplying the result by the number of months in the business year; and

二the amount obtained by dividing the amount of the retirement pension funds prescribed in Article 84, paragraph (2), calculated as of the time of the merger, company split, or the transfer, that pertains to retirement pension services, etc. that the acquiring corporation, etc. has succeeded to as a result of the merger, company split, or the transfer by 12 and then multiplying the result by the number of months in the period from the date of the merger, company split, or the transfer to the last day of the business year.

一the amount of retirement pension funds calculated by deeming the period of six months after the first day of the business year as one business year, which is the tax base for the period;

二the amount of corporation tax calculated by applying the provisions of the preceding Article to the amount of retirement pension funds listed in the preceding item; and

三the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ordinance of the Ministry of Finance.

一the amount of retirement pension funds which is the tax base for the business year;

二the amount of corporation tax calculated by applying the provisions of Article 87 (Tax Rate for Corporation Tax on Retirement Pension Funds) to the amount of retirement pension funds listed in the preceding item.

三in the case where the domestic corporation is a corporation that is to file a return under Article 88 (Interim Returns for Retirement Pension Funds) for the business year, the amount that remains after deducting, from the amount of corporation tax listed in the preceding item, the amount of corporation tax that the domestic corporation is to pay under the following Article (including the amount of corporation tax to be paid based on a return filed after the due date for the return or based on a determination made due to the failure to file such returns, and in the case where an amended return has been filed or a Reassessment has been made for the amounts, the amount of corporation tax after the amended return was filed or the Reassessment was made); and

四the basis of the calculation of the amount listed in the preceding three items and any other matters as specified by Ordinance of the Ministry of Finance.