# 法人税法 / Corporation Tax Act — 第二十五条 (Supplementary Provisions, Article 25) - 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: 第二十五条 (Supplementary Provisions, Article 25)（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） — address `suppl-4131-50/art-25` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25 - 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. --- ### 第二十五条（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） — Transfer of Rights and Obligations Pertaining to a Qualified Retirement Pension Contract to a Defined-Benefit Corporate Pension caption: machine translation, not official suppl-4131-50/art-25 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25 **第一項** 事業主等は、その実施事業所の事業主が前条の規定による改正後の法人税法（以下「新法人税法」という。）附則第二十条第三項に規定する適格退職年金契約を締結している場合は、平成二十四年三月三十一日までの間に限り、厚生労働大臣の承認（当該確定給付企業年金が基金型企業年金である場合にあっては、認可）を受けて、当該適格退職年金契約に係る同条第二項第一号ロに規定する信託の受益者又は同項第二号ロに規定する保険金受取人若しくは同項第三号ロに規定する共済金受取人（以下「移行適格退職年金受益者等」という。）に係る給付の支給に関する権利義務を承継することができる。 suppl-4131-50/art-25/par-1 · 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 If the employer of its implementing place of business has concluded a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the Corporation Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as "the New Corporation Tax Act"), an employer, etc. may, only until March 31, 2012 and upon obtaining the approval of the Minister of Health, Labour and Welfare (or, if that defined-benefit corporate pension is a fund-type corporate pension, the authorization), succeed to the rights and obligations concerning the payment of benefits pertaining to the beneficiaries of a trust prescribed in paragraph (2), item (i), (b) of that Article, the insurance beneficiaries prescribed in item (ii), (b) of that paragraph or the mutual aid benefit beneficiaries prescribed in item (iii), (b) of that paragraph (hereinafter referred to as "beneficiaries, etc. of a transferred qualified retirement pension") under that qualified retirement pension contract. machine translation, not official **第二項** 第七十四条第二項及び第三項の規定は当該確定給付企業年金が規約型企業年金である場合に事業主が前項の承認の申請を行う場合について、第七十六条第二項の規定は当該確定給付企業年金が基金型企業年金である場合に基金が前項の認可の申請を行う場合について、それぞれ準用する。 suppl-4131-50/art-25/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-2 The provisions of Article 74, paragraphs (2) and (3) apply mutatis mutandis to the case where, if that defined-benefit corporate pension is a contract-type corporate pension, the employer applies for the approval referred to in the preceding paragraph, and the provisions of Article 76, paragraph (2) apply mutatis mutandis to the case where, if that defined-benefit corporate pension is a fund-type corporate pension, the fund applies for the authorization referred to in the preceding paragraph. machine translation, not official **第三項** 第一項の規定により当該事業主等が権利義務を承継する場合においては、当該適格退職年金契約に係る新法人税法附則第二十条第二項各号に掲げる法人から当該確定給付企業年金の資産管理運用機関等に当該適格退職年金契約に係る積立金を移換するものとする。 suppl-4131-50/art-25/par-3 · 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 If that employer, etc. succeeds to the rights and obligations pursuant to the provisions of paragraph (1), the reserves under that qualified retirement pension contract are to be transferred from the corporation listed in any of the items of Article 20, paragraph (2) of the Supplementary Provisions of the New Corporation Tax Act that pertains to that qualified retirement pension contract to the asset management institution, etc. of that defined-benefit corporate pension. machine translation, not official **第四項** 第一項の規定により移行適格退職年金受益者等に係る給付の支給に関する権利義務を承継した確定給付企業年金については、第三十六条第四項及び第四十一条第三項の規定は適用せず、第三十六条第二項及び第四十一条第二項の適用については、第三十六条第二項中「次に掲げる要件（」とあるのは「次に掲げる要件（附則第二十五条第一項の規定により給付の支給に関する権利義務を承継した移行適格退職年金受益者等については、別に政令で定める要件とし、」と、第四十一条第二項中「次に掲げる要件」とあるのは「次に掲げる要件（附則第二十五条第一項の規定により給付の支給に関する権利義務を承継した移行適格退職年金受益者等については、別に政令で定める要件）」とする。 suppl-4131-50/art-25/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-4 With regard to a defined-benefit corporate pension that has succeeded to the rights and obligations concerning the payment of benefits pertaining to beneficiaries, etc. of a transferred qualified retirement pension pursuant to the provisions of paragraph (1), the provisions of Article 36, paragraph (4) and Article 41, paragraph (3) do not apply, and with regard to the application of Article 36, paragraph (2) and Article 41, paragraph (2), the phrase "the following requirements (" in Article 36, paragraph (2) is deemed to be replaced with "the following requirements (for beneficiaries, etc. of a transferred qualified retirement pension whose rights and obligations concerning the payment of benefits have been succeeded to pursuant to the provisions of Article 25, paragraph (1) of the Supplementary Provisions, the requirements separately specified by Cabinet Order, and", and the phrase "the following requirements" in Article 41, paragraph (2) is deemed to be replaced with "the following requirements (for beneficiaries, etc. of a transferred qualified retirement pension whose rights and obligations concerning the payment of benefits have been succeeded to pursuant to the provisions of Article 25, paragraph (1) of the Supplementary Provisions, the requirements separately specified by Cabinet Order)". machine translation, not official --- ## Cites - suppl-4131-50/art-25/par-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-4131-50/art-25/par-1: 同条第二項第一号 → 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-4131-50/art-25/par-1: 附則第二十条第三項 → 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-4131-50/art-25/par-1: 同項第三号 → 法人税法 附則第二十条第二項第三号 (Supplementary Provisions, Article 20, paragraph (2), item (iii)), 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 - suppl-4131-50/art-25/par-2: 前項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4131-50/art-25/par-1 — 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 - suppl-4131-50/art-25/par-3: 第一項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4131-50/art-25/par-1 — 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 - suppl-4131-50/art-25/par-3: 新法人税法附則第二十条第二項 → 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-4131-50/art-25/par-4: 第一項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4131-50/art-25/par-1 — 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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 附則第二十五条第二項（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-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-2 - 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 附則第二十五条第四項（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-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-4 - 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 --- ## 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-20261008T111236-091, 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