# 法人税法 / Corporation Tax Act — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（退職年金等積立金に対する法人税の特例） — address `suppl-3401-34/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20 - 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. --- ### 第二十条（退職年金等積立金に対する法人税の特例） — Special Provisions on Corporation Tax on Retirement Pension Funds caption: machine translation, not official suppl-3401-34/art-20 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20 **第一項** 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。 suppl-3401-34/art-20/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-1 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). machine translation, not official **第二項** 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。 suppl-3401-34/art-20/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2 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. machine translation, not official **一** 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 suppl-3401-34/art-20/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-1 a corporation engaged in the business of trusts pertaining to qualified retirement pension contracts: The sum of the amounts listed as follows: machine translation, not official **イ** 第八十四条第二項第一号に定める金額 suppl-3401-34/art-20/par-2/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-1/sub-1 The amount specified in Article 84, paragraph (2), item (i) machine translation, not official **ロ** 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 suppl-3401-34/art-20/par-2/item-1/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-1/sub-2 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; machine translation, not official **二** 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 suppl-3401-34/art-20/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-2 a corporation engaged in the business of life insurance pertaining to qualified retirement pension contracts: The sum of the amounts listed as follows: machine translation, not official **イ** 第八十四条第二項第二号に定める金額 suppl-3401-34/art-20/par-2/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-2/sub-1 The amount specified in Article 84, paragraph (2), item (ii) machine translation, not official **ロ** 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 suppl-3401-34/art-20/par-2/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-2/sub-2 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; machine translation, not official **三** 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 suppl-3401-34/art-20/par-2/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-3 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: machine translation, not official **イ** 第八十四条第二項第三号に定める金額 suppl-3401-34/art-20/par-2/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-3/sub-1 The amount specified in Article 84, paragraph (2), item (iii) machine translation, not official **ロ** 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 suppl-3401-34/art-20/par-2/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-3/sub-2 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. machine translation, not official **第三項** 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。 suppl-3401-34/art-20/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-3 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. machine translation, not official **第四項** 前項の場合において、平成二十四年四月一日以後同項の契約が継続しているときは、同日以後のこの法律その他租税に関する法令の規定の適用については、当該契約は、同項に規定する適格退職年金契約に含まれないものとみなす。ただし、当該契約について同日において第一号及び第二号又は第一号及び第三号に掲げる事実が生じている場合は、この限りでない。 suppl-3401-34/art-20/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-4 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. machine translation, not official **一** 当該契約に係る退職年金の給付を受けている者又は給付を受ける権利を有している者のみが当該契約に係る信託の受益者（第二項第一号ロの信託の受益者をいう。）、保険金受取人（同項第二号ロの保険金受取人をいう。次号において同じ。）又は共済金受取人（同項第三号ロの共済金受取人をいう。次号において同じ。）となつていること。 suppl-3401-34/art-20/par-4/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-4/item-1 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; machine translation, not official **二** 当該契約を締結していた事業主のその営む事業の廃止その他これに類する事由によつて当該契約に係る保険金受取人又は共済金受取人が当該事業主が有していた当該契約に係る契約者の地位を承継していること。 suppl-3401-34/art-20/par-4/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-4/item-2 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; machine translation, not official **三** 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。 suppl-3401-34/art-20/par-4/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-4/item-3 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). machine translation, not official **第五項** 前各項の規定の適用に関し必要な事項は、政令で定める。 suppl-3401-34/art-20/par-5 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-5 Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3401-34/art-20/par-2: この項 → 法人税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3401-34/art-20/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2 - suppl-3401-34/art-20/par-2/item-2/sub-2: 保険業法第百十六条第一項 → e-Gov law 407AC0000000105, 第百十六条第一項 (Article 116, paragraph (1)), art-116/par-1 — not held in this collection - suppl-3401-34/art-20/par-2/item-2/sub-2: 同法第百九十九条 → e-Gov law 407AC0000000105, 第百九十九条 (Article 199), art-199 — not held in this collection - suppl-3401-34/art-20/par-2/item-3: 農業協同組合法第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection - suppl-3401-34/art-20/par-2/item-3/sub-2: 農業協同組合法第十一条の三十二 → e-Gov law 322AC0000000132, 第十一条の三十二 (Article 11-32), art-11-32 — not held in this collection - suppl-3401-34/art-20/par-3: 前二項 → 法人税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3401-34/art-20/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-1 - suppl-3401-34/art-20/par-3: 前二項 → 法人税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3401-34/art-20/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2 - suppl-3401-34/art-20/par-4: 第三号 → 法人税法 附則第二十条第四項第三号 (Supplementary Provisions, Article 20, paragraph (4), item (iii)), suppl-3401-34/art-20/par-4/item-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-4/item-3 - suppl-3401-34/art-20/par-4: 第一号 → 法人税法 附則第二十条第四項第一号 (Supplementary Provisions, Article 20, paragraph (4), item (i)), suppl-3401-34/art-20/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-4/item-1 - suppl-3401-34/art-20/par-4: 前項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-3 - suppl-3401-34/art-20/par-4: 第二号 → 法人税法 附則第二十条第四項第二号 (Supplementary Provisions, Article 20, paragraph (4), item (ii)), suppl-3401-34/art-20/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-4/item-2 - suppl-3401-34/art-20/par-4/item-1: 同項第二号 → 法人税法 附則第二十条第二項第二号 (Supplementary Provisions, Article 20, paragraph (2), item (ii)), suppl-3401-34/art-20/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-2 - suppl-3401-34/art-20/par-4/item-1: 第二項第一号 → 法人税法 附則第二十条第二項第一号 (Supplementary Provisions, Article 20, paragraph (2), item (i)), suppl-3401-34/art-20/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-1 - suppl-3401-34/art-20/par-4/item-1: 同項第三号 → 法人税法 附則第二十条第四項第三号 (Supplementary Provisions, Article 20, paragraph (4), item (iii)), suppl-3401-34/art-20/par-4/item-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-4/item-3 - suppl-3401-34/art-20/par-4/item-1: 次号 → 法人税法 附則第二十条第四項第二号 (Supplementary Provisions, Article 20, paragraph (4), item (ii)), suppl-3401-34/art-20/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-4/item-2 - suppl-3401-34/art-20/par-4/item-3: 確定給付企業年金法第二条第二項 → e-Gov law 413AC0000000050, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - suppl-3401-34/art-20/par-5: 前各項 → 法人税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3401-34/art-20/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-1 - suppl-3401-34/art-20/par-5: 前各項 → 法人税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-3401-34/art-20/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-4 - suppl-3401-34/art-20/par-5: 前各項 → 法人税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3401-34/art-20/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2 - suppl-3401-34/art-20/par-5: 前各項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-3 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 法人税法 附則第二十条第二項（退職年金等積立金に対する法人税の特例） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2 - 法人税法 附則第二十条第三項（退職年金等積立金に対する法人税の特例） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-3 - 法人税法 附則第二十条第四項（退職年金等積立金に対する法人税の特例） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-4 - 法人税法 附則第二十条第四項第一号（退職年金等積立金に対する法人税の特例） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-4/item-1 - 法人税法 附則第二十条第五項（退職年金等積立金に対する法人税の特例） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-5 - 法人税法 附則第二十五条第一項（適格退職年金契約に係る権利義務の確定給付企業年金への移転） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-1 - 法人税法 附則第二十五条第三項（適格退職年金契約に係る権利義務の確定給付企業年金への移転） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-3 - 法人税法 附則第二十六条第一項（適格退職年金契約に係る権利義務の厚生年金基金への移転） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-1 - 法人税法 附則第二十六条第三項（適格退職年金契約に係る権利義務の厚生年金基金への移転） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-26/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-3 - 法人税法 附則第二十七条第一項 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-27/par-1 - 法人税法 附則第二十八条第一項（適格退職年金契約に係る資産の独立行政法人勤労者退職金共済機構への移換） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-1 - 法人税法 附則第十三条第二項（納税地等の異動の届出に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-13/par-2 --- ## 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-20261008T111236-067, 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