Article 36-3Amounts of Contributions Relating to Past Service Liabilities, etc. to Be Deducted from the Cumulative Limit of the Account for Reserve for Retirement Allowances
第三十六条の三（退職給与引当金勘定の累積限度額から控除する過去勤務債務に係る掛金の額等）
The amounts specified by Ministry of Finance Order as prescribed in Article 156, item (iii), (b) (Special Provisions on Limit on Transfers in the Case Where a Retirement Allowance Mutual Aid Contract, etc. Has Been Concluded, etc.) of the Order are the amount of contributions prescribed in Article 46, paragraph (1) (Special Contribution Amount) of the Regulation for Enforcement of the Defined-Benefit Corporate Pension Act, the amount of contributions, etc. prescribed in Article 16, paragraph (1), item (ii) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act relating to the amount of past service liabilities, etc. prescribed in Article 16, paragraph (1), item (vii) (Requirements for Qualified Retirement Pension Contracts, etc.) of the Supplementary Provisions of that Order, and the amount of the assets listed in Article 22, paragraph (1), item (v) (Criteria for Transfer of Assets of Other Schemes) of the Order for Enforcement of the Defined Contribution Pension Act (Cabinet Order No. 248 of 2001).
令第百五十六条第三号ロ（退職金共済契約等を締結している場合の繰入限度額の特例等）に規定する財務省令で定める金額は、確定給付企業年金法施行規則第四十六条第一項（特別掛金額）に規定する掛金の額、法人税法施行令附則第十六条第一項第七号（適格退職年金契約の要件等）に規定する過去勤務債務等の額に係る同項第二号に規定する掛金等の額及び確定拠出年金法施行令（平成十三年政令第二百四十八号）第二十二条第一項第五号（他の制度の資産の移換の基準）に掲げる資産の額とする。
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