Supplementary Provisions, Article 20Special Provisions on Corporation Tax on Retirement Pension Funds
第二十条（退職年金等積立金に対する法人税の特例）
Corporation tax on retirement pension funds is imposed on a corporation engaged in the business of trusts, life insurance or life mutual aid pertaining to qualified retirement pension contracts with respect to its retirement pension fund for each business year, by deeming that business to fall under the retirement pension business, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds).
適格退職年金契約に係る信託、生命保険又は生命共済の業務を行う法人に対しては、これらの業務は第八十四条第一項（退職年金等積立金の額の計算）に規定する退職年金業務等に該当するものとみなして、各事業年度の退職年金等積立金について、退職年金等積立金に対する法人税を課する。
The business of trusts, life insurance or life mutual aid pertaining to qualified retirement pension contracts is deemed to fall under the retirement pension business, etc. prescribed in Article 84, paragraph (1), and the provisions of Part II, Chapter III and Part III, Chapter IV (Corporation Tax on Retirement Pension Funds) apply. In this case, the amount of the retirement pension funds prescribed in paragraph (2) of that Article (including as applied pursuant to Article 145-11 (Calculation of the Amount of Retirement Pension Funds for Foreign Corporations); hereinafter the same applies in this paragraph) of a corporation engaged in that business is the amount specified in each of the following items according to the category of corporation listed in that item.
適格退職年金契約に係る信託、生命保険又は生命共済の業務は、第八十四条第一項に規定する退職年金業務等に該当するものとみなして、第二編第三章及び第三編第四章（退職年金等積立金に対する法人税）の規定を適用する。この場合において、当該業務を行う法人の同条第二項（第百四十五条の十一（外国法人に係る退職年金等積立金の額の計算）において適用する場合を含む。以下この項において同じ。）に規定する退職年金等積立金額は、次の各号に掲げる法人の区分に応じ当該各号に定める金額とする。
a corporation engaged in the business of trusts pertaining to qualified retirement pension contracts: The sum of the amounts listed as follows:
適格退職年金契約に係る信託の業務を行う法人 次に掲げる金額の合計額
The amount specified in Article 84, paragraph (2), item (i)
第八十四条第二項第一号に定める金額
The sum of the amounts calculated, as specified by Cabinet Order, for each qualified retirement pension contract, as the amount that remains after deducting, from the value of the trust properties pertaining to the contract, the portion of the premiums for the contract that the beneficiaries of the trust have borne and that pertains to the trust properties;
各適格退職年金契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうちその信託の受益者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
a corporation engaged in the business of life insurance pertaining to qualified retirement pension contracts: The sum of the amounts listed as follows:
適格退職年金契約に係る生命保険の業務を行う法人 次に掲げる金額の合計額
The amount specified in Article 84, paragraph (2), item (ii)
第八十四条第二項第二号に定める金額
The sum of the amounts calculated, as specified by Cabinet Order, for each qualified retirement pension contract, as the amount that remains after deducting, from the amount equivalent to the insurance reserves out of the amount accumulated as liability reserves prescribed in Article 116, paragraph (1) (Liability Reserves) of the Insurance Business Act (including as applied mutatis mutandis pursuant to Article 199 (Application Mutatis Mutandis of Provisions on Business, etc.) of that Act) pertaining to the contract, the portion of the insurance premiums for the contract that the insurance money recipients have borne and that pertains to the insurance reserves;
各適格退職年金契約につき、当該契約に係る保険業法第百十六条第一項（責任準備金）（同法第百九十九条（業務等に関する規定の準用）において準用する場合を含む。）に規定する責任準備金として積み立てられている金額のうち保険料積立金に相当する金額から、当該契約に係る保険料の額のうちその保険金受取人が負担した部分の金額でその保険料積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
a federation of agricultural cooperatives (meaning a federation of agricultural cooperatives that conducts the business set forth in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act) engaged in the business of life mutual aid pertaining to qualified retirement pension contracts (including the business of mutual aid in which the occurrence of a cause for payment of mutual aid money pertaining to that life mutual aid business is the covered event): The sum of the amounts listed as follows:
適格退職年金契約に係る生命共済の業務（当該生命共済の業務に係る共済金の支払事由の発生を共済事故とする共済の業務を含む。）を行う農業協同組合連合会（農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会をいう。） 次に掲げる金額の合計額
The amount specified in Article 84, paragraph (2), item (iii)
第八十四条第二項第三号に定める金額
The sum of the amounts calculated, as specified by Cabinet Order, for each qualified retirement pension contract, as the amount that remains after deducting, from the amount equivalent to the mutual aid premium reserves out of the amount accumulated as liability reserves prescribed in Article 11-32 (Liability Reserves for Mutual Aid Business) of the Agricultural Co-operatives Act pertaining to the contract, the portion of the premiums for the contract that the mutual aid money recipients have borne and that pertains to the mutual aid premium reserves.
各適格退職年金契約につき、当該契約に係る農業協同組合法第十一条の三十二（共済事業に係る責任準備金）に規定する責任準備金として積み立てられている金額のうち共済掛金積立金に相当する金額から、当該契約に係る掛金の額のうちその共済金受取人が負担した部分の金額でその共済掛金積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
The term "qualified retirement pension contract" as used in the preceding two paragraphs means a contract of trust, life insurance or life mutual aid concerning retirement pensions (limited to one concluded before April 1, 2002 (including one concluded on or after that date that is specified by Ministry of Finance Order as having been substantially concluded before that date)) that satisfies the requirement that the amounts of the premiums or insurance premiums and of the benefits pertaining to the contract are calculated based on appropriate actuarial principles and other requirements specified by Cabinet Order.
前二項に規定する適格退職年金契約とは、退職年金に関する信託、生命保険又は生命共済の契約（平成十四年四月一日前に締結されたもの（同日以後に締結されたもののうち実質的に同日前に締結されたものとして財務省令で定めるものを含む。）に限る。）で、その契約に係る掛金又は保険料及び給付の額が適正な年金数理に基づいて算定されていることその他の政令で定める要件を備えたものをいう。
In the case referred to in the preceding paragraph, if a contract referred to in that paragraph continues on or after April 1, 2012, the contract is deemed not to be included in the qualified retirement pension contracts prescribed in that paragraph with regard to the application on or after that date of the provisions of this Act and other laws and regulations concerning taxation; provided, however, that this does not apply if, as of that date, the facts listed in items (i) and (ii) or items (i) and (iii) have occurred with respect to the contract.
that only persons receiving benefits of retirement pensions pertaining to the contract or persons having the right to receive those benefits are the beneficiaries of the trust (meaning the beneficiaries of the trust referred to in paragraph (2), item (i), (b)), insurance money recipients (meaning the insurance money recipients referred to in item (ii), (b) of that paragraph; the same applies in the following item) or mutual aid money recipients (meaning the mutual aid money recipients referred to in item (iii), (b) of that paragraph; the same applies in the following item) pertaining to the contract;
that, due to the discontinuance of the business operated by the employer that had concluded the contract or any other similar cause, the insurance money recipients or mutual aid money recipients pertaining to the contract have succeeded to the status of the contractor pertaining to the contract that the employer held;
that the contract has been concluded by the employer of a place of business other than a place of business covered by employees' pension insurance prescribed in Article 2, paragraph (2) (Definitions) of the Defined-Benefit Corporate Pension Act (limited to one that has been certified, as specified by Ministry of Finance Order, to fall under such a place of business).
確定給付企業年金法第二条第二項（定義）に規定する厚生年金適用事業所以外の事業所（当該事業所に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の事業主が締結していること。
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
前各項の規定の適用に関し必要な事項は、政令で定める。