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Supplementary Provisions, Article 27

第二十七条

Beyond what is provided for in , necessary matters concerning the succession to rights and obligations pertaining to a qualified retirement pension contract prescribed in of the Supplementary Provisions of the New Corporation Tax Act are specified by Cabinet Order.

に定めるもののほか、に規定する適格退職年金契約に係る権利義務の承継に関し必要な事項は、政令で定める。

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