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The contracts pertaining to retirement pensions specified by Cabinet Order as prescribed in Article 76, paragraph (5), item (iv) (Life Insurance Premium Deduction) of the Act are the qualified retirement pension contracts prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act.
法第七十六条第五項第四号（生命保険料控除）に規定する退職年金に関する契約で政令で定めるものは、法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約とする。
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