Search

Search provisions, jump to a law or an article

1 article

Article 18-2Contributions to a Defined-Benefit Corporate Pension

第十八条の二(確定給付企業年金の掛金)

The contributions specified by Ministry of Finance Order as prescribed in are the following contributions:

(確定給付企業年金規約等に基づく掛金等の取扱い)に規定する財務省令で定める掛金は、次に掲げる掛金とする。

the contributions under that were paid pursuant to the provisions of ;

(資産の移換をする場合の掛金の一括拠出)の規定により支出したの掛金

the contributions under that were paid, on the basis of the rules pertaining to a defined-benefit corporate pension prescribed in , for a person who was a participant under ; and

(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(確定給付企業年金から独立行政法人勤労者退職金共済機構への積立金等の移換)の加入者であつた者のために支出した(独立行政法人勤労者退職金共済機構への積立金等の移換の基準)の掛金

the contributions under (Ministry of Health, Labour and Welfare Order No. 22 of 2002) that were paid pursuant to the provisions of .

(積立金の額が給付に関する事業に要する費用に不足する場合の取扱い)の規定により支出したの掛金

Read this with the articles around it

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContactSourcesTermsPrivacy