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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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