# 法人税法 / Corporation Tax Act — 第八十五条 (Article 85) - 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: 第八十五条 (Article 85)（退職年金業務等の引継ぎを受けた場合の特例） — address `art-85` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-85 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-85 - 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. --- ### 第八十五条（退職年金業務等の引継ぎを受けた場合の特例） — (Special Provisions on Retirement Pension Services Succeeded To) caption: Ministry of Justice translation — Japanese Law Translation Database System art-85 · https://japanlaw.org/en/corporation-tax-act/art-85 · https://japanlaw.org/l/340AC0000000034/art-85 **第一項** 退職年金業務等を行う内国法人が合併又は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、その合併、分割又は譲渡がその合併後存続する内国法人、その分割により事業の承継を受けた内国法人（その分割により設立された法人を除く。）又はその譲渡を受けた内国法人（以下この項において「合併法人等」という。）の事業年度の中途においてされ、かつ、その合併法人等が当該退職年金業務等に係る事業の全部又は一部を引き継いだときは、その合併法人等のその合併、分割又は譲渡の日の属する事業年度の第八十四条第一項（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-85/par-1 · https://japanlaw.org/en/corporation-tax-act/art-85/par-1 · https://japanlaw.org/l/340AC0000000034/art-85/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 where it has transferred the whole or a part of its business concerning retirement pension services, etc., as a result of a merger or company split, when the merger, company split, or the transfer took place in the middle of the business year of the domestic corporation surviving the merger, in the middle of the business year of the domestic corporation that has succeeded to the business through the company split (excluding a corporation established through the company split), or in the middle of the business year of the domestic corporation that has received the transfer (hereinafter referred to as the "acquiring corporation, etc." in this paragraph), and when the acquiring corporation, etc. has succeeded to the whole or a part of the business concerning retirement pension services, etc., the amount of retirement pension funds prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds), for the business year of the acquiring corporation, etc. that contains the date of the merger, company split, or the transfer, is to be the sum of the amounts listed as follows, notwithstanding the provisions of the paragraph: Ministry of Justice translation — Japanese Law Translation Database System **一** その合併法人等の当該事業年度開始の時における第八十四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の月数を乗じて計算した金額 art-85/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-85/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-85/par-1/item-1 the amount obtained by dividing the amount of the retirement pension funds prescribed in Article 84, paragraph (2) as of the beginning of the business year of the acquiring corporation, etc. by 12 and then multiplying the result by the number of months in the business year; and Ministry of Justice translation — Japanese Law Translation Database System **二** その合併、分割又は譲渡により引き継いだ退職年金業務等に係るその合併、分割又は譲渡の時において計算される第八十四条第二項に規定する退職年金等積立金額を十二で除し、これにその合併、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-85/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-85/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-85/par-1/item-2 the amount obtained by dividing the amount of the retirement pension funds prescribed in Article 84, paragraph (2), calculated as of the time of the merger, company split, or the transfer, that pertains to retirement pension services, etc. that the acquiring corporation, etc. has succeeded to as a result of the merger, 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 merger, company split, or the transfer to the last day of the business year. Ministry of Justice translation — Japanese Law Translation Database System **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-85/par-2 · https://japanlaw.org/en/corporation-tax-act/art-85/par-2 · https://japanlaw.org/l/340AC0000000034/art-85/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-85/par-1: 第八十四条第一項 → 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-85/par-1: この項 → 法人税法 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/en/corporation-tax-act/art-85/par-1 · https://japanlaw.org/l/340AC0000000034/art-85/par-1 - art-85/par-1/item-1: 第八十四条第二項 → 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-85/par-1/item-2: 第八十四条第二項 → 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-85/par-2: 前項 → 法人税法 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/en/corporation-tax-act/art-85/par-1 · https://japanlaw.org/l/340AC0000000034/art-85/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 第八十五条第一項（退職年金業務等の引継ぎを受けた場合の特例） — https://japanlaw.org/en/corporation-tax-act/art-85/par-1 · https://japanlaw.org/l/340AC0000000034/art-85/par-1 - 法人税法 第八十五条第二項（退職年金業務等の引継ぎを受けた場合の特例） — https://japanlaw.org/en/corporation-tax-act/art-85/par-2 · https://japanlaw.org/l/340AC0000000034/art-85/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 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08