# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百八条の八 (Article 208-8) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-8. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第二百八条の八 (Article 208-8)（承認規定等の範囲） — address `art-208-8` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-8 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第二百八条の八（承認規定等の範囲） — Scope of Approval Provisions, etc. caption: machine translation, not official art-208-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-8 **第一項** 法第七十六条第五項（生命保険料控除）に規定する確定給付企業年金法第三条第一項第一号（確定給付企業年金の実施）その他政令で定める規定は、同法第六条第一項（規約の変更等）（同法第七十九条第一項若しくは第二項（実施事業所に係る給付の支給に関する権利義務の他の確定給付企業年金への移転）、第八十一条第二項（基金から規約型企業年金への移行）又は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）の規定、平成二十五年厚生年金等改正法附則第五条第一項（存続厚生年金基金に係る改正前厚生年金保険法等の効力等）の規定によりなおその効力を有するものとされる平成二十五年厚生年金等改正法第二条（確定給付企業年金法の一部改正）の規定による改正前の確定給付企業年金法（次項において「旧効力確定給付企業年金法」という。）第百七条第一項（実施事業所に係る給付の支給に関する権利義務の厚生年金基金への移転）、第百十条の二第三項（厚生年金基金の設立事業所に係る給付の支給に関する権利義務の確定給付企業年金への移転）又は第百十一条第二項（厚生年金基金から規約型企業年金への移行）の規定その他財務省令で定める規定に規定する権利義務の移転又は承継に伴う確定給付企業年金法第三条第一項に規定する確定給付企業年金に係る規約（次項において「規約」という。）の変更について承認を受ける場合に限る。）、第七十四条第四項（規約型企業年金の統合）及び第七十五条第二項（規約型企業年金の分割）の規定とする。 art-208-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-8/par-1 The provisions specified by Cabinet Order, besides Article 3, paragraph (1), item (i) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act, as prescribed in Article 76, paragraph (5) (Life Insurance Premium Deduction) of the Act are Article 6, paragraph (1) (Amendment of Plan Rules, etc.) of that Act (limited to the case of obtaining approval for an amendment of the plan rules for a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of that Act (referred to as "plan rules" in the following paragraph) accompanying a transfer or succession of the rights and obligations prescribed in the provisions of Article 79, paragraph (1) or (2) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Implementing Offices to Other Defined-Benefit Corporate Pensions), Article 81, paragraph (2) (Transition from Corporate Pension Fund to Contract-Type Corporate Pension) of that Act or Article 25, paragraph (1) (Transfer of Rights and Obligations Pertaining to Qualified Retirement Pension Contracts to Defined-Benefit Corporate Pensions) of the Supplementary Provisions of that Act, the provisions of Article 107, paragraph (1) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Implementing Offices to Employees' Pension Funds), Article 110-2, paragraph (3) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Establishing Offices of Employees' Pension Funds to Defined-Benefit Corporate Pensions) or Article 111, paragraph (2) (Transition from Employees' Pension Fund to Contract-Type Corporate Pension) of the Defined-Benefit Corporate Pension Act kept in force (meaning the Defined-Benefit Corporate Pension Act before the amendment under the provisions of Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the 2013 Employees' Pension, etc. Amendment Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) (Effect, etc. of the Employees' Pension Insurance Act Before Amendment, etc. Pertaining to Surviving Employees' Pension Funds) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act; referred to as the "Defined-Benefit Corporate Pension Act kept in force" in the following paragraph), or other provisions specified by Ministry of Finance Order), Article 74, paragraph (4) (Consolidation of Contract-Type Corporate Pensions) and Article 75, paragraph (2) (Division of Contract-Type Corporate Pensions) of the Defined-Benefit Corporate Pension Act. machine translation, not official **第二項** 法第七十六条第五項に規定する確定給付企業年金法第三条第一項第二号その他政令で定める規定は、同法第十六条第一項（基金の規約の変更等）（同法第七十六条第四項（基金の合併）、第七十七条第五項（基金の分割）、第七十九条第一項若しくは第二項、第八十条第二項（規約型企業年金から基金への移行）又は附則第二十五条第一項の規定、旧効力確定給付企業年金法第百七条第一項又は第百十条の二第三項の規定その他財務省令で定める規定に規定する権利義務の移転又は承継に伴う規約の変更について認可を受ける場合に限る。）、第七十六条第一項及び第七十七条第一項の規定、旧効力確定給付企業年金法第百十二条第一項（厚生年金基金から基金への移行）の規定その他財務省令で定める規定とする。 art-208-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-8/par-2 The provisions specified by Cabinet Order, besides Article 3, paragraph (1), item (ii) of the Defined-Benefit Corporate Pension Act, as prescribed in Article 76, paragraph (5) of the Act are Article 16, paragraph (1) (Amendment of Plan Rules of Corporate Pension Funds, etc.) of that Act (limited to the case of obtaining authorization for an amendment of the plan rules accompanying a transfer or succession of the rights and obligations prescribed in the provisions of Article 76, paragraph (4) (Merger of Corporate Pension Funds), Article 77, paragraph (5) (Division of Corporate Pension Funds), Article 79, paragraph (1) or (2), Article 80, paragraph (2) (Transition from Contract-Type Corporate Pension to Corporate Pension Fund) of that Act or Article 25, paragraph (1) of the Supplementary Provisions of that Act, the provisions of Article 107, paragraph (1) or Article 110-2, paragraph (3) of the Defined-Benefit Corporate Pension Act kept in force, or other provisions specified by Ministry of Finance Order), Article 76, paragraph (1) and Article 77, paragraph (1) of the Defined-Benefit Corporate Pension Act, Article 112, paragraph (1) (Transition from Employees' Pension Fund to Corporate Pension Fund) of the Defined-Benefit Corporate Pension Act kept in force, and other provisions specified by Ministry of Finance Order. machine translation, not official --- ## Cites - art-208-8/par-1: 法第七十六条第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/en/income-tax-act/art-76/par-5 (e-Gov law ID 340AC0000000033) - art-208-8/par-1: 確定給付企業年金法第三条第一項第一号 → e-Gov law 413AC0000000050, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection - art-208-8/par-1: 同法第六条第一項 → e-Gov law 413AC0000000050, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection - art-208-8/par-1: 同法第七十九条第一項 → e-Gov law 413AC0000000050, 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — not held in this collection - art-208-8/par-1: 第二項 → e-Gov law 413AC0000000050, 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — not held in this collection - art-208-8/par-1: 第八十一条第二項 → e-Gov law 413AC0000000050, 第八十一条第二項 (Article 81, paragraph (2)), art-81/par-2 — not held in this collection - art-208-8/par-1: 次項 → 所得税法施行令 第二百八条の八第二項 (Article 208-8, paragraph (2)), art-208-8/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-8/par-2 - art-208-8/par-1: 確定給付企業年金法第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-208-8/par-1: 第七十四条第四項 → e-Gov law 413AC0000000050, 第七十四条第四項 (Article 74, paragraph (4)), art-74/par-4 — not held in this collection - art-208-8/par-1: 第七十五条第二項 → e-Gov law 413AC0000000050, 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — not held in this collection - art-208-8/par-2: 法第七十六条第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/en/income-tax-act/art-76/par-5 (e-Gov law ID 340AC0000000033) - art-208-8/par-2: 確定給付企業年金法第三条第一項第二号 → e-Gov law 413AC0000000050, 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — not held in this collection - art-208-8/par-2: 同法第十六条第一項 → e-Gov law 413AC0000000050, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection - art-208-8/par-2: 同法第七十六条第四項 → e-Gov law 413AC0000000050, 第七十六条第四項 (Article 76, paragraph (4)), art-76/par-4 — not held in this collection - art-208-8/par-2: 第七十七条第五項 → e-Gov law 413AC0000000050, 第七十七条第五項 (Article 77, paragraph (5)), art-77/par-5 — not held in this collection - art-208-8/par-2: 第七十九条第一項 → e-Gov law 413AC0000000050, 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — not held in this collection - art-208-8/par-2: 第二項 → e-Gov law 413AC0000000050, 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — not held in this collection - art-208-8/par-2: 第八十条第二項 → e-Gov law 413AC0000000050, 第八十条第二項 (Article 80, paragraph (2)), art-80/par-2 — not held in this collection - art-208-8/par-2: 第七十六条第一項 → e-Gov law 413AC0000000050, 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — not held in this collection - art-208-8/par-2: 第七十七条第一項 → e-Gov law 413AC0000000050, 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — not held in this collection ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百八条の八第一項（承認規定等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-8/par-1 - 所得税法施行規則 第四十条の五第一項（承認規定等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-5/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十条の五第二項（承認規定等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-5/par-2 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-059, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-059, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06