Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1965.
この法律は、昭和四十年四月一日から施行する。
Supplementary Provisions, Article 2General Principle for Transitional Provisions
第二条（経過規定の原則）
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended (hereinafter referred to as "the New Act") apply to corporation tax on income and on retirement pension funds for business years of a corporation ending on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") and to corporation tax on liquidation income from a dissolution or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; hereinafter the same applies in this Article), and the provisions then in force continue to govern corporation tax on income and on retirement pension funds for business years of a corporation that ended before that date and corporation tax on liquidation income from a dissolution or merger before that date.
この附則に別段の定めがあるものを除き、改正後の法人税法（以下「新法」という。）の規定は、法人のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度の所得及び退職年金積立金に対する法人税並びに同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に終了した事業年度の所得及び退職年金積立金に対する法人税並びに同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
Supplementary Provisions, Article 3Effect of Dispositions or Procedures Based on the Provisions of the Former Act
第三条（旧法の規定に基づく処分又は手続の効力）
Any approval or designation, or any return, application, claim, notification or other disposition or procedure, made before the Effective Date pursuant to the provisions of the Corporation Tax Act before the amendment (hereinafter referred to as "the Former Act") or an order based on it, for which the New Act or an order based on it has corresponding provisions, is deemed, except as otherwise provided in these Supplementary Provisions, to be the corresponding disposition or procedure made pursuant to the corresponding provisions of the New Act or an order based on it.
Supplementary Provisions, Article 4Transitional Provisions Concerning Business Years
第四条（事業年度に関する経過規定）
Article 14 (Deemed Business Years) of the New Act applies where a fact falling under any of the items of that Article occurs on or after the Effective Date, and the provisions then in force continue to govern where such a fact occurred before that date.
Supplementary Provisions, Article 5Transitional Provisions Concerning Amounts Deemed to Be Amounts of Dividends, etc.
第五条（配当等の額とみなす金額に関する経過規定）
Article 24, paragraph (1), item (iii) (Deemed Dividends in the Case of Dissolution) of the New Act applies where a corporation receives the delivery of monies or other assets as a distribution of residual assets from a corporation dissolved on or after the Effective Date, and the provisions then in force continue to govern where a corporation receives the delivery of monies or other assets as a distribution of residual assets from a corporation dissolved before that date.
新法第二十四条第一項第三号（解散の場合のみなし配当）の規定は、法人が施行日以後に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合について適用し、法人が同日前に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Provisions Concerning Exclusion of Taxes and Public Dues from Deductible Expenses
第六条（租税公課の損金不算入に関する経過規定）
Article 38, paragraph (2) (Exclusion of Taxes and Public Dues from Deductible Expenses) of the New Act applies where a corporation pays any of those listed in the items of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where a corporation made such a payment before that date.
新法第三十八条第二項（租税公課の損金不算入）の規定は、法人が施行日以後に同項各号に掲げるものを納付する場合について適用し、法人が同日前に当該納付をした場合については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Provisions Concerning Advanced Depreciation by Reduction of Book Value of Assets
第七条（圧縮記帳に関する経過規定）
Articles 42 through 51 (Advanced Depreciation by Reduction of Book Value of Assets) of the New Act apply where, on or after the Effective Date, a corporation receives the delivery of the national subsidies, etc. prescribed in Article 42, paragraph (1) of the New Act, the Fixed Assets prescribed in paragraph (2) of that Article, or the monies or materials prescribed in Article 45, paragraph (1) of the New Act or the Fixed Assets prescribed in paragraph (2) of that Article, receives the payment of the contributions prescribed in Article 46, paragraph (1) of the New Act, receives the payment of insurance monies, etc. prescribed in Article 47, paragraph (1) of the New Act or the delivery of the substituted assets prescribed in paragraph (2) of that Article, makes an exchange prescribed in Article 50, paragraph (1) of the New Act, or makes a specified contribution prescribed in Article 51, paragraph (1) of the New Act, and the provisions then in force continue to govern where, before that date, a corporation received such delivery, payment of contributions or payment, made such an exchange or made such a specified contribution.
新法第四十二条から第五十一条まで（圧縮記帳）の規定は、法人が施行日以後に、新法第四十二条第一項に規定する国庫補助金等、同条第二項に規定する固定資産、新法第四十五条第一項に規定する金銭若しくは資材若しくは同条第二項に規定する固定資産の交付を受け、新法第四十六条第一項に規定する納付金の納付を受け、新法第四十七条第一項に規定する保険金等の支払若しくは同条第二項に規定する代替資産の交付を受け、新法第五十条第一項に規定する交換をし、又は新法第五十一条第一項に規定する特定出資をする場合について適用し、同日前に、当該交付、納付若しくは支払を受け、当該交換をし、又は当該特定出資をした場合については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Provisions Concerning Reserves
第八条（引当金に関する経過規定）
The amount of a bad debt reserve account, retirement allowance reserve account or special repair reserve account under the provisions of the Former Act (including orders based on it; hereinafter the same applies in this Article) that a corporation holds as of the first day of the business year that includes the Effective Date (excluding any amount already required to be reversed under the provisions of the Former Act; hereinafter referred to as the "balance of former bad-debt and similar reserves" in this Article) is deemed to be, respectively, the amount of the bad debt reserve account, retirement allowance reserve account or special repair reserve account included in the amount of deductible expenses when calculating the amount of income of that corporation for each business year pursuant to the provisions of Article 52, paragraph (1) (Bad Debt Reserves), Article 55, paragraph (1) (Retirement Allowance Reserves) or Article 56, paragraph (1) (Special Repair Reserves) of the New Act.
The provisions of the preceding paragraph apply mutatis mutandis to the balance of former bad-debt and similar reserves where a corporation has succeeded to the balance of former bad-debt and similar reserves from the acquired corporation in a merger carried out during the period from the first day of the business year that includes the Effective Date to the day before the Effective Date.
前項の規定は、法人が、施行日の属する事業年度開始の日から施行日の前日までの間において行なつた合併により、その合併に係る被合併法人から旧貸倒引当金勘定等の金額を引き継いだ場合におけるその旧貸倒引当金勘定等の金額について準用する。
Article 54 (Reserve for Bonuses) of the New Act applies to corporation tax on income for business years of a corporation beginning on or after October 1, 1965.
新法第五十四条（賞与引当金）の規定は、法人の昭和四十年十月一日以後に開始する事業年度の所得に対する法人税について適用する。
Supplementary Provisions, Article 9Transitional Provisions Concerning Inclusion in Deductible Expenses of Losses Carried Forward
第九条（繰越欠損金の損金算入に関する経過規定）
In applying the provisions of Article 57, paragraph (1) of the New Act (Inclusion in Deductible Expenses of Losses Carried Forward of a Corporation Filing a Blue Return) or Article 58, paragraph (1) of the New Act (Inclusion in Deductible Expenses of Losses Carried Forward Due to Disasters of a Corporation Not Filing a Blue Return), when the net operating loss incurred in a business year that started within five years before the first day of each business year prescribed in those provisions includes any amount that was included in deductible expenses in the calculation of income for each business year under Article 9, paragraph (5) of the Former Act (Inclusion in Deductible Expenses of Losses Carried Forward of a Corporation Filing a Blue Return) or any amount that served as the basis of the calculation of the amount to be refunded under Article 26-4 of the Former Act (Refund by Carryback of Losses), the amount obtained by deducting those amounts from the amount equivalent to the net operating loss is deemed to be the net operating loss.
新法第五十七条第一項（青色申告書を提出する法人の繰越欠損金の損金算入）又は第五十八条第一項（青色申告書を提出しない法人の災害による繰越損失金の損金算入）の規定を適用する場合において、これらの規定に規定する各事業年度開始の日前五年以内に開始した事業年度において生じた欠損金額のうちに旧法第九条第五項（青色申告書を提出する法人の繰越欠損金の損金算入）の規定により各事業年度の所得の計算上損金に算入された金額又は旧法第二十六条の四（欠損金の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつた金額があるときは、これらの金額を当該欠損金額に相当する金額から控除した金額をもつて当該欠損金額とみなす。
The provisions of Article 59 of the New Act (Inclusion in Deductible Expenses of Losses in the Case of Provision of Private Assets, etc. in Connection with the Arrangement of Assets) apply to cases where the facts prescribed in paragraph (1) of that Article have arisen on or after the Effective Date.
新法第五十九条（資産整理に伴う私財提供等があつた場合の欠損金の損金算入）の規定は、施行日以後に同条第一項に規定する事実が生じた場合について適用する。
Supplementary Provisions, Article 10Transitional Provisions Concerning the Deduction of Part of the Amount of Deemed Dividends, etc.
第十条（みなし配当金額の一部の控除等に関する経過規定）
The provisions of Article 69 (Deduction of Part of the Amount of Deemed Dividends), Article 97 (Inclusion of Part of the Amount of Deemed Dividends in the Value of Residual Assets) and Article 101 (Deduction of Part of the Amount of Deemed Dividends from the Amount of Corporation Tax on Liquidation Income in the Case of Dissolution) of the New Act (limited to the part pertaining to monies or other assets listed in Article 24, paragraph (1), item (iii) of the New Act (Deemed Dividends in the Case of Dissolution)) apply to cases where a domestic corporation receives the delivery of monies or other assets as a distribution of residual assets from a corporation that dissolved on or after the Effective Date, and with regard to cases where a domestic corporation receives the delivery of monies or other assets as a distribution of residual assets from a corporation that dissolved before that date, the provisions then in force continue to govern.
With regard to monies or other assets prescribed in Article 9-6, paragraph (2), item (ii) or item (iii) of the Former Act (Deemed Dividends in the Case of Dissolution or Merger) that a foreign corporation received before the Effective Date, the provisions of Article 10-2 of the Former Act (Deduction of Part of the Amount of Deemed Dividends from the Amount of Corporation Tax on Income for Each Business Year) and other provisions of the Former Act remain in force.
Supplementary Provisions, Article 11Transitional Provisions Concerning Interim Returns
第十一条（中間申告に関する経過規定）
With regard to the application of the provisions of Article 71 of the New Act (Interim Return) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) to corporation tax pertaining to the interim return of an ordinary corporation for the business year containing the Effective Date (excluding corporation tax falling under the provisions of the following paragraph), the phrase "the amount listed in Article 74, paragraph (1), item (ii) (Amount of Corporation Tax Pertaining to Final Returns) that is to be entered in the Final Return" in Article 71, paragraph (1), item (i) of the New Act is deemed to be replaced with "the amount of corporation tax that is to be entered in a return under Article 18, paragraph (1) (Final Returns of Corporations Not Required to File Interim Returns) or Article 21, paragraph (1) (Final Returns of Corporations Required to File Interim Returns) of the former Corporation Tax Act (Act No. 28 of 1947) (hereinafter referred to as a "former Final Return" in this Article)", and the phrase "the amount listed in Article 74, paragraph (1), item (ii) that is to be entered in the Final Return" in paragraph (2), item (i) of that Article is deemed to be replaced with "the amount of corporation tax that is to be entered in the former Final Return".
普通法人の施行日の属する事業年度の中間申告に係る法人税（次項の規定に該当するものを除く。）に対する新法第七十一条（中間申告）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定の適用については、新法第七十一条第一項第一号中「確定申告書に記載すべき第七十四条第一項第二号（確定申告に係る法人税額）に掲げる金額」とあるのは「旧法人税法（昭和二十二年法律第二十八号）第十八条第一項（中間申告を要しない法人の確定申告）又は第二十一条第一項（中間申告を要する法人の確定申告）の規定による申告書（以下この条において「旧確定申告書」という。）に記載すべき法人税額」と、同条第二項第一号中「確定申告書に記載すべき第七十四条第一項第二号に掲げる金額」とあるのは「旧確定申告書に記載すべき法人税額」とする。
With regard to corporation tax pertaining to a return under Article 19 (Interim Returns) or Article 20 (Special Provisions on Interim Returns of Newly Established Corporations, etc.) of the Former Act for which the due date for filing arrived by the day preceding the Effective Date, the provisions then in force continue to govern.
施行日の前日までに提出期限の到来した旧法第十九条（中間申告）又は第二十条（新設法人等の中間申告の特例）の規定による申告書に係る法人税については、なお従前の例による。
Corporation tax with regard to which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph is deemed, with regard to the application of the provisions of the New Act, to be corporation tax pertaining to a return under Article 71, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act).
Supplementary Provisions, Article 12Transitional Provisions Concerning Refunds by Carryback of Losses
第十二条（欠損金の繰戻しによる還付に関する経過規定）
The provisions of Article 81, paragraph (1) of the New Act (Refund by Carryback of Losses) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations); the same applies hereinafter in this Article) apply to a net operating loss incurred in a business year of a corporation ending on or after the Effective Date, and with regard to a net operating loss incurred in a business year of a corporation that ended before that date, the provisions then in force continue to govern.
The provisions of Article 81, paragraph (4) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act; the same applies hereinafter in this Article) apply to cases where the grounds prescribed in Article 81, paragraph (4) of the New Act have arisen on or after the Effective Date, and with regard to cases where those grounds arose before that date, the provisions then in force continue to govern.
新法第八十一条第四項（新法第百四十五条第一項において準用する場合を含む。以下この条において同じ。）の規定は、施行日以後に新法第八十一条第四項に規定する事由が生じた場合について適用し、同日前に当該事由が生じた場合については、なお従前の例による。
In applying the provisions of Article 81, paragraph (1) of the New Act, when the provisions of Article 26-4 of the Former Act (Refund by Carryback of Losses) have already been applied to the amount of corporation tax on income for the business year with refunds prescribed in that paragraph, the amount obtained by deducting the amount refunded through that application from that amount is deemed to be the amount of corporation tax, and the amount obtained by deducting the net operating loss pertaining to that application from the amount equivalent to the amount of income for the business year with refunds is deemed to be the amount of income for the business year with refunds.
新法第八十一条第一項の規定を適用する場合において、同項に規定する還付所得事業年度の所得に対する法人税の額につき既に旧法第二十六条の四（欠損金の繰戻しによる還付）の規定の適用があつたときは、その額からその適用により還付された金額を控除した金額をもつて当該法人税の額とみなし、かつ、当該還付所得事業年度の所得の金額に相当する金額からその適用に係る欠損金額を控除した金額をもつて当該還付所得事業年度の所得の金額とみなす。
In applying the provisions of Article 81, paragraph (4) of the New Act, when the net operating loss prescribed in that paragraph includes any amount that was included in deductible expenses in the calculation of income for each business year under Article 9, paragraph (5) or paragraph (6) of the Former Act (Inclusion in Deductible Expenses of Losses Carried Forward) or any amount that served as the basis of the calculation of the amount to be refunded under Article 26-4 of the Former Act, the amount obtained by deducting those amounts from the amount equivalent to the net operating loss is deemed to be the net operating loss.
Supplementary Provisions, Article 13Transitional Provisions Concerning the Continuation, etc. of Domestic Ordinary Corporations, etc. in Liquidation
第十三条（清算中の内国普通法人等の継続等に関する経過規定）
The provisions of Part II, Chapter III, Section 3 of the New Act (Special Provisions on Taxation in the Case of Continuation, etc.) and Article 137 of the New Act (Refund of Income Tax, etc. by Reassessment in the Case of Continuation, etc.) apply to cases where an ordinary corporation or a cooperative, etc. that is a domestic corporation and that dissolved on or after the Effective Date continues or ceases to exist due to a merger, and with regard to cases where an ordinary corporation or a cooperative, etc. that is a domestic corporation and that dissolved before that date continues or ceases to exist due to a merger, the provisions then in force continue to govern.
Supplementary Provisions, Article 14Transitional Provisions Concerning Requests for Reassessment
第十四条（更正の請求に関する経過規定）
The provisions of Article 82 of the New Act (Special Provisions on Requests for Reassessment Accompanying the Reassessment, etc. of the Amount of Corporation Tax, etc. for the Previous Business Year) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations); the same applies hereinafter in this Article) apply to cases where a corporation comes to fall under any of the cases listed in the items of Article 82 of the New Act on or after the Effective Date, and with regard to cases where a corporation came to fall under any of the cases listed in the items of that Article before that date, the provisions then in force continue to govern.
Supplementary Provisions, Article 15Transitional Provisions Concerning Blue Returns
第十五条（青色申告に関する経過規定）
The provisions of Article 123, item (iii) of the New Act (Denial of Applications for Approval to File a Blue Return) (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) (limited to the part pertaining to the report prescribed in that item) apply to a report prescribed in that item that is submitted on or after the Effective Date.
With regard to the application of the provisions of Article 127, paragraph (1) of the New Act (Rescission of Approval to File a Blue Return) (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Act), for the time being, the phrase "or Article 102, paragraph (1) (Returns for Estimated Tax Due on Income in Liquidation)" in Article 127, paragraph (1), item (iv) of the New Act is deemed to be replaced with "or Article 102, paragraph (1) (Returns for Estimated Tax Due on Income in Liquidation), or a return under Article 18, Article 21 or Article 22-2 of the former Corporation Tax Act (Former Final Returns, etc.)".
新法第百二十七条第一項（青色申告の承認の取消し）（新法第百四十六条第一項において準用する場合を含む。）の規定の適用については、当分の間、新法第百二十七条第一項第四号中「又は第百二条第一項（清算中の所得に係る予納申告）の規定による申告書」とあるのは、「若しくは第百二条第一項（清算中の所得に係る予納申告）の規定による申告書又は旧法人税法第十八条、第二十一条若しくは第二十二条の二（旧確定申告書等）の規定による申告書」とする。
Supplementary Provisions, Article 16Transitional Provisions Concerning Public Notice of Returns
第十六条（申告書の公示に関する経過規定）
The provisions of Article 152 of the New Act (Public Notice of Returns) apply to returns pertaining to corporation tax filed on or after the Effective Date, and with regard to returns pertaining to corporation tax filed before that date, the provisions then in force continue to govern.
新法第百五十二条（申告書の公示）の規定は、施行日以後に提出される法人税に係る申告書について適用し、同日前に提出された法人税に係る申告書については、なお従前の例による。
With regard to the application of the provisions of Article 152 of the New Act, for the time being, the term "Final Return" in that Article is deemed to be replaced with "Final Return (including a return under Article 18 or Article 21 of the former Corporation Tax Act (Former Final Returns))".
新法第百五十二条の規定の適用については、当分の間、同条中「確定申告書」とあるのは、「確定申告書（旧法人税法第十八条又は第二十一条（旧確定申告書）の規定による申告書を含む。）」とする。
Supplementary Provisions, Article 17Delegation to Cabinet Order
第十七条（政令への委任）
Beyond what is provided for in Article 1 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
附則第一条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 18Arrangement of Related Laws and Regulations
第十八条（関係法令の整理）
The arrangement of related laws and regulations accompanying the enforcement of this Act is provided for separately by an Act.
この法律の施行に伴う関係法令の整理については、別に法律で定める。
Supplementary Provisions, Article 19Transitional Provisions Concerning Penal Provisions
第十九条（罰則に関する経過規定）
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date pertaining to corporation tax that continues to be governed by the provisions then in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる法人税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 19-2Special Provisions for Central Unions of Agricultural Co-operatives
第十九条の二（農業協同組合中央会の特例）
A federation of agricultural cooperatives that has carried out an entity conversion under the provisions of Article 12 (Entity Conversion of Continuing Prefectural Central Unions into Federations of Agricultural Cooperatives) of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that continues to use the words "central union of agricultural cooperatives" in its name pursuant to the provisions of Article 18 (Special Provisions on Business, etc. of Federations of Agricultural Cooperatives after Entity Conversion) of the Supplementary Provisions of that Act (referred to as a "special central union of agricultural cooperatives" in the following paragraph), is deemed to be a corporation listed in Appended Table 2, and the provisions of this Act and of other laws and regulations specified by Cabinet Order apply to it.
農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条（存続都道府県中央会の農業協同組合連合会への組織変更）に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会であつて、同法附則第十八条（組織変更後の農業協同組合連合会に係る事業等に関する特例）の規定により引き続きその名称中に農業協同組合中央会という文字を用いるもの（次項において「特例農業協同組合中央会」という。）は、別表第二に掲げる法人とみなして、この法律の規定その他の政令で定める法令の規定を適用する。
A special central union of agricultural cooperatives is deemed not to fall under the corporations listed in Appended Table 3, and the provisions of this Act and of other laws and regulations specified by Cabinet Order apply to it.
特例農業協同組合中央会は、別表第三に掲げる法人に該当しないものとみなして、この法律の規定その他の政令で定める法令の規定を適用する。
Supplementary Provisions, Article 20Special Provisions on Corporation Tax on Retirement Pension Funds
第二十条（退職年金等積立金に対する法人税の特例）
Corporation tax on retirement pension funds is imposed on a corporation engaged in the business of trusts, life insurance or life mutual aid pertaining to qualified retirement pension contracts with respect to its retirement pension fund for each business year, by deeming that business to fall under the retirement pension business, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds).
適格退職年金契約に係る信託、生命保険又は生命共済の業務を行う法人に対しては、これらの業務は第八十四条第一項（退職年金等積立金の額の計算）に規定する退職年金業務等に該当するものとみなして、各事業年度の退職年金等積立金について、退職年金等積立金に対する法人税を課する。
The business of trusts, life insurance or life mutual aid pertaining to qualified retirement pension contracts is deemed to fall under the retirement pension business, etc. prescribed in Article 84, paragraph (1), and the provisions of Part II, Chapter III and Part III, Chapter IV (Corporation Tax on Retirement Pension Funds) apply. In this case, the amount of the retirement pension funds prescribed in paragraph (2) of that Article (including as applied pursuant to Article 145-11 (Calculation of the Amount of Retirement Pension Funds for Foreign Corporations); hereinafter the same applies in this paragraph) of a corporation engaged in that business is the amount specified in each of the following items according to the category of corporation listed in that item.
適格退職年金契約に係る信託、生命保険又は生命共済の業務は、第八十四条第一項に規定する退職年金業務等に該当するものとみなして、第二編第三章及び第三編第四章（退職年金等積立金に対する法人税）の規定を適用する。この場合において、当該業務を行う法人の同条第二項（第百四十五条の十一（外国法人に係る退職年金等積立金の額の計算）において適用する場合を含む。以下この項において同じ。）に規定する退職年金等積立金額は、次の各号に掲げる法人の区分に応じ当該各号に定める金額とする。
a corporation engaged in the business of trusts pertaining to qualified retirement pension contracts: The sum of the amounts listed as follows:
適格退職年金契約に係る信託の業務を行う法人 次に掲げる金額の合計額
The amount specified in Article 84, paragraph (2), item (i)
第八十四条第二項第一号に定める金額
The sum of the amounts calculated, as specified by Cabinet Order, for each qualified retirement pension contract, as the amount that remains after deducting, from the value of the trust properties pertaining to the contract, the portion of the premiums for the contract that the beneficiaries of the trust have borne and that pertains to the trust properties;
各適格退職年金契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうちその信託の受益者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
a corporation engaged in the business of life insurance pertaining to qualified retirement pension contracts: The sum of the amounts listed as follows:
適格退職年金契約に係る生命保険の業務を行う法人 次に掲げる金額の合計額
The amount specified in Article 84, paragraph (2), item (ii)
第八十四条第二項第二号に定める金額
The sum of the amounts calculated, as specified by Cabinet Order, for each qualified retirement pension contract, as the amount that remains after deducting, from the amount equivalent to the insurance reserves out of the amount accumulated as liability reserves prescribed in Article 116, paragraph (1) (Liability Reserves) of the Insurance Business Act (including as applied mutatis mutandis pursuant to Article 199 (Application Mutatis Mutandis of Provisions on Business, etc.) of that Act) pertaining to the contract, the portion of the insurance premiums for the contract that the insurance money recipients have borne and that pertains to the insurance reserves;
各適格退職年金契約につき、当該契約に係る保険業法第百十六条第一項（責任準備金）（同法第百九十九条（業務等に関する規定の準用）において準用する場合を含む。）に規定する責任準備金として積み立てられている金額のうち保険料積立金に相当する金額から、当該契約に係る保険料の額のうちその保険金受取人が負担した部分の金額でその保険料積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
a federation of agricultural cooperatives (meaning a federation of agricultural cooperatives that conducts the business set forth in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act) engaged in the business of life mutual aid pertaining to qualified retirement pension contracts (including the business of mutual aid in which the occurrence of a cause for payment of mutual aid money pertaining to that life mutual aid business is the covered event): The sum of the amounts listed as follows:
適格退職年金契約に係る生命共済の業務（当該生命共済の業務に係る共済金の支払事由の発生を共済事故とする共済の業務を含む。）を行う農業協同組合連合会（農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会をいう。） 次に掲げる金額の合計額
The amount specified in Article 84, paragraph (2), item (iii)
第八十四条第二項第三号に定める金額
The sum of the amounts calculated, as specified by Cabinet Order, for each qualified retirement pension contract, as the amount that remains after deducting, from the amount equivalent to the mutual aid premium reserves out of the amount accumulated as liability reserves prescribed in Article 11-32 (Liability Reserves for Mutual Aid Business) of the Agricultural Co-operatives Act pertaining to the contract, the portion of the premiums for the contract that the mutual aid money recipients have borne and that pertains to the mutual aid premium reserves.
各適格退職年金契約につき、当該契約に係る農業協同組合法第十一条の三十二（共済事業に係る責任準備金）に規定する責任準備金として積み立てられている金額のうち共済掛金積立金に相当する金額から、当該契約に係る掛金の額のうちその共済金受取人が負担した部分の金額でその共済掛金積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
The term "qualified retirement pension contract" as used in the preceding two paragraphs means a contract of trust, life insurance or life mutual aid concerning retirement pensions (limited to one concluded before April 1, 2002 (including one concluded on or after that date that is specified by Ministry of Finance Order as having been substantially concluded before that date)) that satisfies the requirement that the amounts of the premiums or insurance premiums and of the benefits pertaining to the contract are calculated based on appropriate actuarial principles and other requirements specified by Cabinet Order.
前二項に規定する適格退職年金契約とは、退職年金に関する信託、生命保険又は生命共済の契約（平成十四年四月一日前に締結されたもの（同日以後に締結されたもののうち実質的に同日前に締結されたものとして財務省令で定めるものを含む。）に限る。）で、その契約に係る掛金又は保険料及び給付の額が適正な年金数理に基づいて算定されていることその他の政令で定める要件を備えたものをいう。
In the case referred to in the preceding paragraph, if a contract referred to in that paragraph continues on or after April 1, 2012, the contract is deemed not to be included in the qualified retirement pension contracts prescribed in that paragraph with regard to the application on or after that date of the provisions of this Act and other laws and regulations concerning taxation; provided, however, that this does not apply if, as of that date, the facts listed in items (i) and (ii) or items (i) and (iii) have occurred with respect to the contract.
that only persons receiving benefits of retirement pensions pertaining to the contract or persons having the right to receive those benefits are the beneficiaries of the trust (meaning the beneficiaries of the trust referred to in paragraph (2), item (i), (b)), insurance money recipients (meaning the insurance money recipients referred to in item (ii), (b) of that paragraph; the same applies in the following item) or mutual aid money recipients (meaning the mutual aid money recipients referred to in item (iii), (b) of that paragraph; the same applies in the following item) pertaining to the contract;
that, due to the discontinuance of the business operated by the employer that had concluded the contract or any other similar cause, the insurance money recipients or mutual aid money recipients pertaining to the contract have succeeded to the status of the contractor pertaining to the contract that the employer held;
that the contract has been concluded by the employer of a place of business other than a place of business covered by employees' pension insurance prescribed in Article 2, paragraph (2) (Definitions) of the Defined-Benefit Corporate Pension Act (limited to one that has been certified, as specified by Ministry of Finance Order, to fall under such a place of business).
確定給付企業年金法第二条第二項（定義）に規定する厚生年金適用事業所以外の事業所（当該事業所に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の事業主が締結していること。
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
前各項の規定の適用に関し必要な事項は、政令で定める。