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Section 1 Types of Income and Income in Each Class

第一節 所得の種類及び各種所得の金額

Article 18Scope of Distributions of Monies Accompanying a Decrease in Total Contributions, etc., and Other Matters

第十八条(金銭の分配のうち出資総額等の減少に伴うものの範囲等)

Those specified by Ministry of Finance Order as prescribed in Article 24, paragraph (1) (Dividend Income) of the Act are, among the distributions of monies under , those for which there is an amount to be deducted, pursuant to the provisions of , from the total contributions or from the amount of the surplus from contributions under (excluding a distribution of monies in which that amount is equal to the amount of increase in the temporary difference adjustment allowance (meaning the amount that is presented separately as the temporary difference adjustment allowance prescribed in (Definitions) of the Regulation on Accounting of Investment Corporations (Cabinet Office Order No. 47 of 2006) pursuant to the provisions of the latter part of or the latter part of (Classification of the Net Assets Section) of that Regulation; the same applies in the following paragraph)).

法第二十四条第一項(配当所得)に規定する財務省令で定めるものは、(金銭の分配)の金銭の分配のうち、の規定により出資総額又は(出資剰余金)の出資剰余金の額から控除される金額があるもの(当該金額が一時差異等調整引当額(後段又は後段(純資産の部の区分)の規定により(定義)に規定する一時差異等調整引当額として区分して表示される金額をいう。次項において同じ。)の増加額と同額である当該金銭の分配を除く。)とする。

The amount specified by Ministry of Finance Order as prescribed in is the amount obtained by deducting the increase in the temporary difference adjustment allowance resulting from the distribution accompanying a decrease in contributions, etc. referred to in from the total amount of the total contributions deduction amount that increases through that distribution (meaning the amount classified as the total contributions deduction amount pursuant to the provisions of of the Regulation on Accounting of Investment Corporations) and the surplus-from-contributions deduction amount (meaning the amount classified as the surplus-from-contributions deduction amount pursuant to the provisions of of that Regulation).

(所有株式に対応する資本金等の額の計算方法等)に規定する財務省令で定める金額は、の出資等減少分配により増加する出資総額控除額(投資法人の計算に関する規則の規定により出資総額控除額に区分される金額をいう。)及び出資剰余金控除額(投資法人の計算に関する規則の規定により出資剰余金控除額に区分される金額をいう。)の合計額から当該出資等減少分配により増加する一時差異等調整引当額を控除した金額とする。

The amount calculated as provided by Ministry of Finance Order as prescribed in is the amount equivalent to the adjusted book value prescribed in of the shares (including contributions; the same applies hereinafter in this paragraph) of the other adjustment-target group-taxation corporation referred to in (a)(2) or (b)(2) of (if, immediately before the split-type split under or the share distribution under , that other adjustment-target group-taxation corporation holds shares of the adjustment-target group-taxation corporation referred to in , the adjusted book value prescribed in calculated on the assumption that the amounts specified in (a)(2) and (b)(2) of pertaining to those shares do not exist).

イ(2)及びロ(2)に規定する財務省令で定めるところにより計算した金額は、イ(2)又はロ(2)の他の調整対象通算法人の株式(出資を含む。以下この項において同じ。)のに規定する修正帳簿価額(当該他の調整対象通算法人がの分割型分割又はの株式分配の直前の時においてイ(2)又はロ(2)の当該調整対象通算法人の株式を有する場合には、当該株式に係るイ(2)及びロ(2)に定める金額をないものとして計算したに規定する修正帳簿価額)に相当する金額とする。

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

Article 18-3Calculation of Years of Service Pertaining to the Retirement Income Deduction

第十八条の三(退職所得控除額に係る勤続年数の計算)

The periods specified by Ministry of Finance Order as periods equivalent to the period as a participant in a corporate-type pension plan prescribed in are the periods specified in the following items for the cases set out respectively in those items:

(退職所得控除額に係る勤続年数の計算)に規定する企業型年金加入者期間に準ずる期間として財務省令で定める期間は、次の各号に掲げる場合の区分に応じ当該各号に定める期間とする。

in the case where the amount paid to that person as a lump-sum retirement payment, etc. prescribed in (limited to that which falls under the lump-sum payments set out in ; hereinafter in this Article referred to as "old-age benefit") includes assets that an asset management institution (meaning an asset management institution prescribed in Article 2, paragraph (7), item (i), (b) (Definitions) of the Defined Contribution Pension Act (Act No. 88 of 2001); the same applies in the following item) received by transfer pursuant to the provisions of Article 54, paragraph (1) (Transfer of Assets from Other Systems) of that Act, the following periods:

その者のに規定する退職一時金等((退職手当等とみなす一時金)に掲げる一時金に該当するものに限る。以下この条において「老齢給付金」という。)の支払金額のうちに確定拠出年金法(平成十三年法律第八十八号)第五十四条第一項(他の制度の資産の移換)の規定により資産管理機関(同法第二条第七項第一号ロ(定義)に規定する資産管理機関をいう。次号において同じ。)が移換を受けた資産が含まれている場合 次に掲げる期間

the period, among the periods that formed the basis for calculating the amount of those assets, on or after the month following the month that includes the day before the day on which that person attained the age of sixty; and

当該資産の額の算定の基礎となつた期間のうちその者が六十歳に達した日の前日が属する月の翌月以後の期間

the period that overlaps with the period as an investment instructor of a corporate-type pension plan prescribed in Article 33, paragraph (2), item (ii) (Requirements for Payment) of the Defined Contribution Pension Act (hereinafter referred to as the "period as an investment instructor of a corporate-type pension plan" in this Article) or the instructor of an individual-type pension plan investment period prescribed in item (iv) of that paragraph (hereinafter referred to as the "instructor of an individual-type pension plan investment period" in this Article), among the periods specified in the items of (Ministry of Health, Labour and Welfare Order No. 175 of 2001), or the period prescribed in (Special Provisions on Qualified Retirement Pension Contracts) of the Supplementary Provisions of that Regulation, that formed the basis for calculating the amount of those assets.

各号(通算加入者等期間に算入する期間)に定める期間又は(適格退職年金契約に関する特例)に規定する期間のうち、確定拠出年金法第三十三条第二項第二号(支給要件)に規定する企業型年金運用指図者期間(以下この条において「企業型年金運用指図者期間」という。)又は同項第四号に規定する個人型年金運用指図者期間(以下この条において「個人型年金運用指図者期間」という。)と重複している期間

in the case where the amount paid to that person as old-age benefit includes an amount equivalent to a lump-sum withdrawal payment, etc. prescribed in Article 54-2, paragraph (1) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment) of the Defined Contribution Pension Act that the asset management institution received by transfer pursuant to the provisions of that paragraph, the following periods:

その者の老齢給付金の支払金額のうちに確定拠出年金法第五十四条の二第一項(脱退一時金相当額等の移換)の規定により資産管理機関が移換を受けた同項の脱退一時金相当額等が含まれている場合 次に掲げる期間

the period, among the periods that formed the basis for calculating that amount equivalent to lump-sum withdrawal payment, etc., on or after the month following the month that includes the day before the day on which that person attained the age of sixty; and

当該脱退一時金相当額等の算定の基礎となつた期間のうちその者が六十歳に達した日の前日が属する月の翌月以後の期間

the period that overlaps with the period as an investment instructor of a corporate-type pension plan or the instructor of an individual-type pension plan investment period, among the periods specified in the items of that formed the basis for calculating that amount equivalent to lump-sum withdrawal payment, etc.

当該脱退一時金相当額等の算定の基礎となつた各号に定める期間のうち企業型年金運用指図者期間又は個人型年金運用指図者期間と重複している期間

The periods specified by Ministry of Finance Order as periods equivalent to the period as a participant in an individual-type pension plan prescribed in are the following periods in the case where the amount paid to that person as old-age benefit includes an amount equivalent to a lump-sum withdrawal payment, etc. or residual assets prescribed in Article 74-2, paragraph (1) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment or Residual Assets) of the Defined Contribution Pension Act that the federation prescribed in Article 2, paragraph (5) of that Act received by transfer pursuant to the provisions of Article 74-2, paragraph (1) of that Act:

に規定する個人型年金加入者期間に準ずる期間として財務省令で定める期間は、その者の老齢給付金の支払金額のうちに確定拠出年金法第七十四条の二第一項(脱退一時金相当額等又は残余財産の移換)の規定により同法第二条第五項に規定する連合会が移換を受けた同法第七十四条の二第一項の脱退一時金相当額等又は残余財産が含まれている場合における次に掲げる期間とする。

the period, among the periods that formed the basis for calculating that amount equivalent to lump-sum withdrawal payment, etc. or those residual assets, on or after the month following the month that includes the day before the day on which that person attained the age of sixty; and

当該脱退一時金相当額等又は残余財産の算定の基礎となつた期間のうちその者が六十歳に達した日の前日が属する月の翌月以後の期間

the period that overlaps with the period as an investment instructor of a corporate-type pension plan or the instructor of an individual-type pension plan investment period, among the periods specified in the items of as applied mutatis mutandis pursuant to (Provisions Applied Mutatis Mutandis) of that Regulation that formed the basis for calculating that amount equivalent to lump-sum withdrawal payment, etc. or those residual assets.

当該脱退一時金相当額等又は残余財産の算定の基礎となつた(準用規定)において準用する各号に定める期間のうち企業型年金運用指図者期間又は個人型年金運用指図者期間と重複している期間

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