# 法人税法 / Corporation Tax Act — 第八十四条の二 (Article 84-2) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第八十四条の二 (Article 84-2)（退職年金業務等の引継ぎをした場合の特例） — address `art-84-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-84-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-84-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第八十四条の二（退職年金業務等の引継ぎをした場合の特例） — (Special Provisions on Retirement Pension Services in a Succession) caption: Ministry of Justice translation — Japanese Law Translation Database System art-84-2 · https://japanlaw.org/en/corporation-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000034/art-84-2 **第一項** 退職年金業務等を行う内国法人が分割によりその退職年金業務等に係る事業の全部若しくは一部を移転し、又はその退職年金業務等に係る事業の全部若しくは一部を譲渡した場合において、その分割又は譲渡がその内国法人の事業年度の中途においてされたときは、その内国法人のその分割又は譲渡の日の属する事業年度の前条第一項に規定する退職年金等積立金の額は、同項の規定にかかわらず、次に掲げる金額の合計額とする。 art-84-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-84-2/par-1 In the case where a domestic corporation engaged in retirement pension services, etc. has transferred the whole or a part of its business concerning retirement pension services, etc. or has transferred the whole or a part of its business concerning retirement pension services, etc., as a result of a company split, when the company split or the transfer took place in the middle of the domestic corporation's business year, the amount of retirement pension funds prescribed in paragraph (1) of the preceding Article, for the domestic corporation's business year containing the date of the company split or the transfer, is to be the sum of the amounts listed as follows, notwithstanding the provisions of the paragraph: machine translation, not official **一** その内国法人の当該事業年度開始の時における前条第二項に規定する退職年金等積立金額を十二で除し、これに当該事業年度開始の日からその分割又は譲渡の日の前日までの期間の月数を乗じて計算した金額 art-84-2/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-84-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-84-2/par-1/item-1 the amount obtained by dividing the amount of the retirement pension funds prescribed in paragraph (2) of the preceding Article as of the beginning of the business year of the domestic corporation by 12 and then multiplying the result by the number of months in the period from the first day of the business year to the day preceding the date of the company split or the transfer; and machine translation, not official **二** その分割又は譲渡により引継ぎをした後の退職年金業務等に係るその分割又は譲渡の時において計算される前条第二項に規定する退職年金等積立金額を十二で除し、これにその分割又は譲渡の日から当該事業年度終了の日までの期間の月数を乗じて計算した金額 art-84-2/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-84-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-84-2/par-1/item-2 the amount obtained by dividing the amount of the retirement pension funds prescribed in paragraph (2) of the preceding Article, calculated as of the time of the company split or the transfer, that pertains to retirement pension services, etc. after the succession as a result of the company split or the transfer by 12 and then multiplying the result by the number of months in the period from the date of the company split or the transfer to the last day of the business year. machine translation, not official **第二項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを切り捨てる。 art-84-2/par-2 · https://japanlaw.org/en/corporation-tax-act/art-84-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-84-2/par-2 The number of months set forth in the preceding paragraph is calculated in accordance with the calendar and a division of less than one month is discarded. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-84-2/par-1: 前条第一項 → 法人税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/en/corporation-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-1 - art-84-2/par-1/item-1: 前条第二項 → 法人税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/en/corporation-tax-act/art-84/par-2 · https://japanlaw.org/l/340AC0000000034/art-84/par-2 - art-84-2/par-1/item-2: 前条第二項 → 法人税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/en/corporation-tax-act/art-84/par-2 · https://japanlaw.org/l/340AC0000000034/art-84/par-2 - art-84-2/par-2: 前項 → 法人税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-84-2/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 第八十四条の二第二項（退職年金業務等の引継ぎをした場合の特例） — https://japanlaw.org/en/corporation-tax-act/art-84-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-84-2/par-2 - 法人税法 第八十六条第一項（退職年金業務等を廃止した場合の特例） — https://japanlaw.org/en/corporation-tax-act/art-86/par-1 · https://japanlaw.org/l/340AC0000000034/art-86/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-050, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08