Chapter V Taxation Measures for a Defined Contribution Pension Plan
第五章 確定拠出年金についての税制上の措置等
第八十六条（税制上の措置）
With regard to contributions, the reserve fund, and benefits pertaining to a defined contribution pension plan, necessary measures on taxation of income tax, corporation tax, inheritance tax, prefectural inhabitants' tax (including Tokyo inhabitants' tax), and municipal inhabitants' tax (including special ward inhabitants' tax) are to be taken pursuant to the provisions of the Income Tax Act (Act No. 33 of 1965), the Corporation Tax Act (Act No. 34 of 1965), the Inheritance Tax Act (Act No. 73 of 1950), and the Local Tax Act (Act No. 226 of 1950), and orders based on these laws.
確定拠出年金に係る掛金、積立金及び給付については、所得税法（昭和四十年法律第三十三号）、法人税法（昭和四十年法律第三十四号）、相続税法（昭和二十五年法律第七十三号）及び地方税法（昭和二十五年法律第二百二十六号）並びにこれらの法律に基づく命令で定めるところにより、所得税、法人税、相続税並びに道府県民税（都民税を含む。）及び市町村民税（特別区民税を含む。）の課税について必要な措置を講ずる。
第八十七条（指導及び助言）
The State may provide necessary guidance and advice concerning implementation of a defined contribution pension plan to an employer and the Association.