# 法人税法 / Corporation Tax Act — 第二十八条 (Supplementary Provisions, Article 28) - 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: 第二十八条 (Supplementary Provisions, Article 28)（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） — address `suppl-4131-50/art-28` - 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-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28 - 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. --- ### 第二十八条（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） — Transfer of Assets Pertaining to a Qualified Retirement Pension Contract to the Organization for Workers' Retirement Allowance Mutual Aid, an incorporated administrative agency caption: machine translation, not official suppl-4131-50/art-28 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28 **第一項** 中小企業退職金共済法第二条第一項に規定する中小企業者（以下この条において単に「中小企業者」という。）であって、新法人税法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ものが、平成二十四年三月三十一日までの間に、その雇用する従業員を被共済者として中小企業退職金共済法第二条第三項に規定する退職金共済契約（以下この条において単に「退職金共済契約」という。）を締結した場合において、当該適格退職年金契約の相手方が、独立行政法人勤労者退職金共済機構（以下この条において「機構」という。）との間で、当該退職金共済契約の被共済者となった者について、当該適格退職年金契約に係る被共済者持分額（当該適格退職年金契約に係る信託財産の価額、保険料積立金に相当する金額又は共済掛金積立金に相当する金額であって中小企業者が負担した部分の金額のうち、当該被共済者の持分として厚生労働省令で定める方法により算定した額をいう。）の範囲内の金額を機構に引き渡すことその他厚生労働省令で定める事項を約する契約を締結したときは、当該機構との契約で定めるところによって当該金額（以下この条において「引渡金額」という。）を機構に引き渡すものとする。 suppl-4131-50/art-28/par-1 · 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 If a small and medium sized enterprise prescribed in Article 2, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (hereinafter simply referred to as a "small and medium sized enterprise" in this Article) that has concluded a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the New Corporation Tax Act concludes, by March 31, 2012, a retirement allowance mutual aid contract prescribed in Article 2, paragraph (3) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (hereinafter simply referred to as a "retirement allowance mutual aid contract" in this Article) with the employees it employs as covered employees, and the other party to that qualified retirement pension contract concludes with the Organization for Workers' Retirement Allowance Mutual Aid, an incorporated administrative agency (hereinafter referred to as "the Organization" in this Article) a contract under which it promises, with respect to the persons who have become covered employees under that retirement allowance mutual aid contract, to hand over to the Organization an amount within the limit of the covered employee's share under that qualified retirement pension contract (meaning the amount calculated, by the method specified by Order of the Ministry of Health, Labour and Welfare, as that covered employee's share out of the portion borne by the small and medium sized enterprise of the value of the trust property, the amount equivalent to the insurance reserves or the amount equivalent to the mutual aid premium reserves pertaining to that qualified retirement pension contract), and other matters specified by Order of the Ministry of Health, Labour and Welfare, that other party is to hand over that amount (hereinafter referred to as the "amount to be handed over" in this Article) to the Organization as provided in the contract with the Organization. machine translation, not official **第二項** 引渡金額のうち、当該退職金共済契約の効力が生じた日における掛金月額その他の事情を勘案して政令で定める額については、厚生労働省令で定めるところにより、政令で定める月数を当該退職金共済契約の被共済者に係る掛金納付月数に通算するものとする。この場合において、その通算すべき月数は、当該退職金共済契約の被共済者となった者が適格退職年金契約に係る移行適格退職年金受益者等であった期間の月数を超えることができない。 suppl-4131-50/art-28/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-2 With regard to the amount specified by Cabinet Order, out of the amount to be handed over, in consideration of the monthly installment as of the date on which that retirement allowance mutual aid contract took effect and other circumstances, the number of months specified by Cabinet Order is to be added to the number of months of installment payments for the covered employee under that retirement allowance mutual aid contract, as provided by Order of the Ministry of Health, Labour and Welfare. In this case, the number of months to be added may not exceed the number of months of the period during which the person who has become the covered employee under that retirement allowance mutual aid contract was a beneficiary, etc. of a transferred qualified retirement pension under a qualified retirement pension contract. machine translation, not official **第三項** 引渡金額から前項の政令で定める額を控除した残余の額を有する当該退職金共済契約の被共済者が退職したときにおける退職金の額は、中小企業退職金共済法第十条第一項ただし書及び第二項の規定にかかわらず、次の各号に掲げる前項の規定による通算後の掛金納付月数の区分に応じ、当該各号に定める額とする。 suppl-4131-50/art-28/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3 The amount of the retirement allowance payable when a covered employee under that retirement allowance mutual aid contract who has the remaining amount obtained by deducting the amount specified by Cabinet Order referred to in the preceding paragraph from the amount to be handed over retires is, notwithstanding the provisions of the proviso to Article 10, paragraph (1) and paragraph (2) of that Article of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, the amount specified in the following items in accordance with the category of the number of months of installment payments after the addition under the provisions of the preceding paragraph listed in those items: machine translation, not official **一** 十一月以下　当該引渡しをした日の属する月の翌月から当該被共済者となった者が退職した日の属する月までの期間につき、当該残余の額に対し、政令で定める利率に厚生労働大臣が定める利率を加えた利率の複利による計算をして得た元利合計額（当該引渡しをした日の属する月に当該被共済者となった者が退職したときは、当該残余の額。次号において「計算後残余額」という。） suppl-4131-50/art-28/par-3/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-28/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3/item-1 11 months or less: the total amount of principal and interest obtained by calculating compound interest on that remaining amount, for the period from the month following the month containing the date of that handing over to the month containing the date on which the person who has become that covered employee retired, at the rate obtained by adding the rate set by the Minister of Health, Labour and Welfare to the rate specified by Cabinet Order (or, if the person who has become that covered employee retired in the month containing the date of that handing over, that remaining amount; referred to as the "remaining amount after interest calculation" in the following item); machine translation, not official **二** 十二月以上　中小企業退職金共済法第十条第二項の規定により算定した額に計算後残余額を加算した額 suppl-4131-50/art-28/par-3/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-28/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3/item-2 12 months or more: the amount obtained by adding the remaining amount after interest calculation to the amount calculated pursuant to the provisions of Article 10, paragraph (2) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act. machine translation, not official **第四項** 前項の残余の額を有する当該退職金共済契約の被共済者に係る当該退職金共済契約が解除されたときにおける解約手当金の額は、中小企業退職金共済法第十六条第三項の規定にかかわらず、前項の規定の例により計算して得た額とする。 suppl-4131-50/art-28/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-28/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-4 The amount of the cancellation allowance payable when the retirement allowance mutual aid contract pertaining to a covered employee under that retirement allowance mutual aid contract who has the remaining amount referred to in the preceding paragraph is cancelled is, notwithstanding the provisions of Article 16, paragraph (3) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, the amount calculated in accordance with the provisions of the preceding paragraph. machine translation, not official **第五項** 第一項の規定により引渡金額が機構に引き渡された退職金共済契約の被共済者については、中小企業者は、中小企業退職金共済法第二十七条第一項の規定にかかわらず、同項の申出をすることができない。 suppl-4131-50/art-28/par-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-28/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-5 With regard to a covered employee under a retirement allowance mutual aid contract for whom the amount to be handed over has been handed over to the Organization pursuant to the provisions of paragraph (1), the small and medium sized enterprise may not, notwithstanding the provisions of Article 27, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, make the request referred to in that paragraph. machine translation, not official --- ## Cites - suppl-4131-50/art-28/par-1: 中小企業退職金共済法第二条第一項 → e-Gov law 334AC0000000160, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-4131-50/art-28/par-1: 中小企業退職金共済法第二条第三項 → e-Gov law 334AC0000000160, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - suppl-4131-50/art-28/par-1: 新法人税法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-28/par-1: この条 → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4131-50/art-28 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28 - suppl-4131-50/art-28/par-3: 中小企業退職金共済法第十条第一項 → e-Gov law 334AC0000000160, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection - suppl-4131-50/art-28/par-3: 第二項 → e-Gov law 334AC0000000160, 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — not held in this collection - suppl-4131-50/art-28/par-3: 前項 → 法人税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4131-50/art-28/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-2 - suppl-4131-50/art-28/par-3/item-1: 次号 → 法人税法 附則第二十八条第三項第二号 (Supplementary Provisions, Article 28, paragraph (3), item (ii)), suppl-4131-50/art-28/par-3/item-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-28/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3/item-2 - suppl-4131-50/art-28/par-3/item-2: 中小企業退職金共済法第十条第二項 → e-Gov law 334AC0000000160, 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — not held in this collection - suppl-4131-50/art-28/par-4: 中小企業退職金共済法第十六条第三項 → e-Gov law 334AC0000000160, 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — not held in this collection - suppl-4131-50/art-28/par-4: 前項 → 法人税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4131-50/art-28/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3 - suppl-4131-50/art-28/par-5: 中小企業退職金共済法第二十七条第一項 → e-Gov law 334AC0000000160, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection - suppl-4131-50/art-28/par-5: 第一項 → 法人税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4131-50/art-28/par-1 — 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 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 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 附則第二十八条第三項（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-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3 - 法人税法 附則第二十八条第三項第一号（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-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3/item-1 - 法人税法 附則第二十八条第四項（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-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-4 - 法人税法 附則第二十八条第五項（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-5 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-5 - 法人税法 附則第十八条第一項（確定給付企業年金法の一部改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-39/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-39/art-18/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