Article 64Treatment of Contributions, etc. Under Defined-Benefit Corporate Pension Plan Rules, etc.
第六十四条（確定給付企業年金規約等に基づく掛金等の取扱い）
The contributions, insurance premiums, employer's contributions, or trust money, etc. listed in the following items that an individual or corporation conducting a business has expended are not to be included in the revenue pertaining to salary income of the covered person, member, beneficiary, etc., participant of a corporate-type pension plan, participant of an individual-type pension plan, or beneficiary, etc. of the trust prescribed in the relevant item.
事業を営む個人又は法人が支出した次の各号に掲げる掛金、保険料、事業主掛金又は信託金等は、当該各号に規定する被共済者、加入者、受益者等、企業型年金加入者、個人型年金加入者又は信託の受益者等に対する給与所得に係る収入金額に含まれないものとする。
contributions expended for the covered persons under a retirement allowance mutual aid system operated by the Organization for Workers' Retirement Allowance Mutual Aid or by a specified retirement allowance mutual aid organization prescribed in Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) (excluding the contributions listed in Article 76, paragraph (1), item (ii), (b) through (f) (Lump-Sum Payments Under Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed Severance Pay or Other Such Compensation), and including amounts paid to the Organization for Workers' Retirement Allowance Mutual Aid pursuant to Article 53 (Treatment of Previous Accumulation Business) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 160 of 1959));
独立行政法人勤労者退職金共済機構又は第七十四条第五項（特定退職金共済団体の承認）に規定する特定退職金共済団体が行う退職金共済に関する制度に基づいてその被共済者のために支出した掛金（第七十六条第一項第二号ロからヘまで（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる掛金を除くものとし、中小企業退職金共済法（昭和三十四年法律第百六十号）第五十三条（従前の積立事業についての取扱い）の規定により独立行政法人勤労者退職金共済機構に納付した金額を含む。）
among the contributions under Article 55, paragraph (1) (Contributions) of the Defined-Benefit Corporate Pension Act that were expended, pursuant to the plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), for the members prescribed in Article 25, paragraph (1) (Members) of that Act (including the contributions under Article 63 (Contribution of Contributions Due to Shortfall in Reserves), Article 78, paragraph (3) (Increase or Decrease of Implementing Offices), Article 78-2, item (iii) (Special Provisions on Decrease of Implementing Offices Where There Are Two or More Employers Implementing a Defined-Benefit Corporate Pension, etc.), and Article 87 (Lump-Sum Contribution of Contributions upon Termination) of that Act, and similar contributions specified by Ministry of Finance Order), the portion other than the amount borne by those members;
確定給付企業年金法（平成十三年法律第五十号）第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて同法第二十五条第一項（加入者）に規定する加入者のために支出した同法第五十五条第一項（掛金）の掛金（同法第六十三条（積立不足に伴う掛金の拠出）、第七十八条第三項（実施事業所の増減）、第七十八条の二第三号（確定給付企業年金を実施している事業主が二以上である場合等の実施事業所の減少の特例）及び第八十七条（終了時の掛金の一括拠出）の掛金並びにこれに類する掛金で財務省令で定めるものを含む。）のうち当該加入者が負担した金額以外の部分
among the contributions or insurance premiums expended, pursuant to a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act, for the beneficiaries, etc. prescribed in Article 16, paragraph (1), item (ii) (Requirements, etc. for Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act (excluding the contributions and insurance premiums pertaining to persons deemed to be the beneficiaries, etc. prescribed in Article 76, paragraph (2), item (ii)), the portion other than the amount borne by those beneficiaries, etc.;
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に基づいて法人税法施行令附則第十六条第一項第二号（適格退職年金契約の要件等）に規定する受益者等のために支出した掛金又は保険料（第七十六条第二項第二号に規定する受益者等とされた者に係る掛金及び保険料を除く。）のうち当該受益者等が負担した金額以外の部分
the employer's contribution prescribed in Article 3, paragraph (3), item (vii) (Approval of Rules) of the Defined Contribution Pension Act that was expended, pursuant to the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of the Defined Contribution Pension Act (Act No. 88 of 2001), for a participant of a corporate-type pension plan prescribed in Article 2, paragraph (8) (Definitions) of that Act (including assets listed in Article 22, paragraph (1), item (v) (Standards for Transfer of Assets from Other Systems) of the Order for Enforcement of the Defined Contribution Pension Act (Cabinet Order No. 248 of 2001) that were transferred pursuant to Article 54, paragraph (1) (Transfer of Assets from Other Systems) of the Defined Contribution Pension Act);
確定拠出年金法（平成十三年法律第八十八号）第四条第三項（承認の基準等）に規定する企業型年金規約に基づいて同法第二条第八項（定義）に規定する企業型年金加入者のために支出した同法第三条第三項第七号（規約の承認）に規定する事業主掛金（同法第五十四条第一項（他の制度の資産の移換）の規定により移換した確定拠出年金法施行令（平成十三年政令第二百四十八号）第二十二条第一項第五号（他の制度の資産の移換の基準）に掲げる資産を含む。）
the contribution set forth in Article 68-2, paragraph (1) (Small and Medium-sized Employer's Contributions) of the Defined Contribution Pension Act that was expended, pursuant to the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act, for a participant of an individual-type pension plan set forth in Article 68-2, paragraph (1) of that Act; and
確定拠出年金法第五十六条第三項（承認の基準等）に規定する個人型年金規約に基づいて同法第六十八条の二第一項（中小事業主掛金）の個人型年金加入者のために支出した同項の掛金
the trust money, etc. prescribed in Article 6-2, paragraph (1), item (i) (Workers' Property Accumulation Benefit Contracts, etc.) of the Workers' Property Accumulation Promotion Act that was expended, pursuant to a workers' property accumulation benefit contract prescribed in that paragraph, for a beneficiary, etc. of the trust prescribed in item (ii) of that paragraph.
勤労者財産形成促進法第六条の二第一項（勤労者財産形成給付金契約等）に規定する勤労者財産形成給付金契約に基づいて同項第二号に規定する信託の受益者等のために支出した同項第一号に規定する信託金等
Where an individual conducting a business has expended the contributions, insurance premiums, employer's contributions, or trust money, etc. listed in the items of the preceding paragraph, the amount expended (where, pursuant to Article 56, paragraph (2) (Payment of Contributions) of the Defined-Benefit Corporate Pension Act or Article 16, paragraph (2) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the contribution listed in item (ii) of the preceding paragraph or the contribution or insurance premium listed in item (iii) of the preceding paragraph has been expended in shares, in lieu of money, prescribed in Article 56, paragraph (2) of the Defined-Benefit Corporate Pension Act or in Article 16, paragraph (2) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the value of those shares at that time) is to be included in necessary expenses in calculating the amount of real property income, the amount of business income, or the amount of timber income pertaining to that business for the year that includes the day of that expenditure.
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Organization for Workers' Retirement Allowance Mutual Aid
独立行政法人勤労者退職金共済機構
A public body the State sets up by law, as an incorporated administrative agency (独立行政法人), under the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (中小企業退職金共済法) and the Act on General Rules for Incorporated Administrative Agencies (独立行政法人通則法) (Article 57 of the Retirement Allowance Cooperative Act). Its purpose is to run the retirement allowance mutual aid scheme for the employees of small and medium-sized enterprises and to promote workers' planned asset formation (Article 58 of that Act). It carries on the business of retirement allowance mutual aid contracts (退職金共済契約) and of specified-industry retirement allowance mutual aid contracts (特定業種退職金共済契約), which cover industries the Minister of Health, Labour and Welfare designates, such as construction, where many workers move between employers in the same industry (Article 2, paragraph (4) and Article 70, paragraph (1) of that Act). Under a retirement allowance mutual aid contract, an employer promises to pay premiums to the Organization, and the Organization promises to pay retirement allowances, as that Act provides, when the employer's employees leave (Article 2, paragraph (3) of that Act).
Written by AI using Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, Arts. 2, 57, 58, 70 as a reference.