第一節 所得の種類及び各種所得の金額
Section 1 Types of Income and Income in Each Class
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）
Article 18Scope of Distributions of Monies Accompanying a Decrease in Total Contributions, etc., and Other Matters
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 Article 137 (Distribution of Monies) of the Act on Investment Trusts and Investment Corporations, those for which there is an amount to be deducted, pursuant to the provisions of paragraph (3) of that Article, from the total contributions or from the amount of the surplus from contributions under Article 135 (Surplus from Contributions) of that Act (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 Article 2, paragraph (2), item (xxx) (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 Article 39, paragraph (3) or the latter part of paragraph (6) (Classification of the Net Assets Section) of that Regulation; the same applies in the following paragraph)).
The amount specified by Ministry of Finance Order as prescribed in Article 61, paragraph (2), item (v) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held) of the Order 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 that item 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 Article 39, paragraph (3) 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 Article 39, paragraph (6) of that Regulation).
令第六十一条第二項第五号（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、同号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第三十九条第三項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第三十九条第六項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 Article 61, paragraph (6), item (xi), (a)(2) and (b)(2) of the Order is the amount equivalent to the adjusted book value prescribed in that item 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 that item (if, immediately before the split-type split under Article 61, paragraph (2), item (ii) of the Order or the share distribution under item (iii) of that paragraph, that other adjustment-target group-taxation corporation holds shares of the adjustment-target group-taxation corporation referred to in Article 61, paragraph (6), item (xi), (a)(2) or (b)(2) of the Order, the adjusted book value prescribed in Article 61, paragraph (6), item (xi) of the Order calculated on the assumption that the amounts specified in (a)(2) and (b)(2) of that item pertaining to those shares do not exist).
令第六十一条第六項第十一号イ（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、同号イ（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。）の同号に規定する修正帳簿価額（当該他の調整対象通算法人が同条第二項第二号の分割型分割又は同項第三号の株式分配の直前の時において同条第六項第十一号イ（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、当該株式に係る同号イ（２）及びロ（２）に定める金額をないものとして計算した同号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
The contributions specified by Ministry of Finance Order as prescribed in Article 64, paragraph (1), item (ii) (Treatment of Contributions, etc. Based on Defined-Benefit Corporate Pension Rules, etc.) of the Order are the following contributions:
令第六十四条第一項第二号（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 Article 54-4 (Lump-Sum Payment of Contributions in the Case of Transfer of Assets) of the Order for Enforcement of the Defined-Benefit Corporate Pension Act (Cabinet Order No. 424 of 2001) that were paid pursuant to the provisions of that Article;
確定給付企業年金法施行令（平成十三年政令第四百二十四号）第五十四条の四（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同条の掛金
the contributions under Article 54-8, item (iii) (Standards for Transfer of Reserves, etc. to the Incorporated Administrative Agency Organization for Workers' Retirement Allowance Mutual Aid) of the Order for Enforcement of the Defined-Benefit Corporate Pension Act that were paid, on the basis of the rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of a Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), for a person who was a participant under Article 82-5, paragraph (1) (Transfer of Reserves, etc. from a Defined-Benefit Corporate Pension to the Incorporated Administrative Agency Organization for Workers' Retirement Allowance Mutual Aid) of that Act; and
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八十二条の五第一項（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確定給付企業年金法施行令第五十四条の八第三号（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 Article 64 (Treatment Where the Amount of Reserves Is Insufficient for the Expenses Required for the Benefit Business) of the Regulation for Enforcement of the Defined-Benefit Corporate Pension Act (Ministry of Health, Labour and Welfare Order No. 22 of 2002) that were paid pursuant to the provisions of that Article.
確定給付企業年金法施行規則（平成十四年厚生労働省令第二十二号）第六十四条（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同条の掛金
Article 18-3Calculation of Years of Service Pertaining to the Retirement Income Deduction
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 Article 69, paragraph (1), item (ii) (Calculation of Years of Service Pertaining to the Retirement Income Deduction) of the Order are the periods specified in the following items for the cases set out respectively in those items:
令第六十九条第一項第二号（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 Article 69, paragraph (1), item (i) of the Order (limited to that which falls under the lump-sum payments set out in Article 72, paragraph (3), item (vii) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the Order; 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:
その者の令第六十九条第一項第一号に規定する退職一時金等（令第七十二条第三項第七号（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 Article 30, paragraph (1) (Periods to Be Counted in the Aggregate Participant Period) of the Regulation for Enforcement of the Defined Contribution Pension Act (Ministry of Health, Labour and Welfare Order No. 175 of 2001), or the period prescribed in Article 2, paragraph (2) (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.
当該資産の額の算定の基礎となつた確定拠出年金法施行規則（平成十三年厚生労働省令第百七十五号）第三十条第一項各号（通算加入者等期間に算入する期間）に定める期間又は同令附則第二条第二項（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 Article 30, paragraph (2) of the Regulation for Enforcement of the Defined Contribution Pension Act 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確定拠出年金法施行規則第三十条第二項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 Article 69, paragraph (1), item (ii) of the Order 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:
令第六十九条第一項第二号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 Article 30, paragraph (2) of the Regulation for Enforcement of the Defined Contribution Pension Act as applied mutatis mutandis pursuant to Article 59, paragraph (2) (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確定拠出年金法施行規則第五十九条第二項（準用規定）において準用する同令第三十条第二項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
定義第十八条第一項・この規定及び第十八条第二項の中だけ
投資法人の計算に関する規則（平成十八年内閣府令第四十七号）第三十九条第三項後段又は第六項後段（純資産の部の区分）の規定により同令第二条第二項第三十号（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
わかりやすく言うと
投資法人の計算に関する規則（内閣府令）により、出資総額や出資剰余金から控除される額のうち一時差異等調整引当額として区分して表示される金額です。投資法人が利益を超えて投資主に分配した金額のうち、一定の額の範囲内で利益処分に充てるものをいいます。
略称規定第十八条の三第一項第一号・この条の中だけ
その者の令第六十九条第一項第一号に規定する退職一時金等（令第七十二条第三項第七号（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…
わかりやすく言うと
退職手当等とみなされる一時金（退職一時金等）のうち、確定拠出年金法の企業型年金規約又は個人型年金規約に基づいて老齢給付金として支給される一時金のことです（所得税法施行令第七十二条第三項第七号）。
定義第十八条の三第一項第一号・この規定及び第十八条の三第一項第二号の中だけ
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
わかりやすく言うと
確定拠出年金で、企業型年金を実施する事業主が確定拠出年金法第八条第一項により契約を結んだ相手方のことです（確定拠出年金法第二条第七項第一号ロ）。
略称規定第十八条の三第一項第一号ロ・この条の中だけ
…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」…
わかりやすく言うと
確定拠出年金の企業型年金で、加入者ではなく、自分の個人別管理資産の運用の指図を行う者である期間のことです（確定拠出年金法第三十三条第二項第二号）。
略称規定第十八条の三第一項第一号ロ・この条の中だけ
…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」…
わかりやすく言うと
確定拠出年金の個人型年金で、加入者ではなく、自分の個人別管理資産の運用の指図を行う者である期間のことです（確定拠出年金法第三十三条第二項第四号）。