# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十八条の二 (Article 18-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18-2. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第十八条の二 (Article 18-2)（確定給付企業年金の掛金） — address `art-18-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-18-2 - 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. --- ### 第十八条の二（確定給付企業年金の掛金） — Contributions to a Defined-Benefit Corporate Pension caption: machine translation, not official art-18-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18-2 · https://japanlaw.org/l/340M50000040011/art-18-2 **第一項** 令第六十四条第一項第二号（確定給付企業年金規約等に基づく掛金等の取扱い）に規定する財務省令で定める掛金は、次に掲げる掛金とする。 art-18-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18-2/par-1 · https://japanlaw.org/l/340M50000040011/art-18-2/par-1 The contributions specified by Ministry of Finance Order as prescribed in Article 64, paragraph (1), item (ii) (Treatment of Contributions, etc. Based on Defined-Benefit Corporate Pension Rules, etc.) of the Order are the following contributions: machine translation, not official **一** 確定給付企業年金法施行令（平成十三年政令第四百二十四号）第五十四条の四（資産の移換をする場合の掛金の一括拠出）の規定により支出した同条の掛金 art-18-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-18-2/par-1/item-1 the contributions under Article 54-4 (Lump-Sum Payment of Contributions in the Case of Transfer of Assets) of the Order for Enforcement of the Defined-Benefit Corporate Pension Act (Cabinet Order No. 424 of 2001) that were paid pursuant to the provisions of that Article; machine translation, not official **二** 確定給付企業年金法（平成十三年法律第五十号）第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて同法第八十二条の五第一項（確定給付企業年金から独立行政法人勤労者退職金共済機構への積立金等の移換）の加入者であつた者のために支出した確定給付企業年金法施行令第五十四条の八第三号（独立行政法人勤労者退職金共済機構への積立金等の移換の基準）の掛金 art-18-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-18-2/par-1/item-2 the contributions under Article 54-8, item (iii) (Standards for Transfer of Reserves, etc. to the Incorporated Administrative Agency Organization for Workers' Retirement Allowance Mutual Aid) of the Order for Enforcement of the Defined-Benefit Corporate Pension Act that were paid, on the basis of the rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of a Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), for a person who was a participant under Article 82-5, paragraph (1) (Transfer of Reserves, etc. from a Defined-Benefit Corporate Pension to the Incorporated Administrative Agency Organization for Workers' Retirement Allowance Mutual Aid) of that Act; and machine translation, not official **三** 確定給付企業年金法施行規則（平成十四年厚生労働省令第二十二号）第六十四条（積立金の額が給付に関する事業に要する費用に不足する場合の取扱い）の規定により支出した同条の掛金 art-18-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-18-2/par-1/item-3 the contributions under Article 64 (Treatment Where the Amount of Reserves Is Insufficient for the Expenses Required for the Benefit Business) of the Regulation for Enforcement of the Defined-Benefit Corporate Pension Act (Ministry of Health, Labour and Welfare Order No. 22 of 2002) that were paid pursuant to the provisions of that Article. machine translation, not official --- ## Cites - art-18-2/par-1: 令第六十四条第一項第二号 → e-Gov law 340CO0000000096, 第六十四条第一項第二号 (Article 64, paragraph (1), item (ii)), art-64/par-1/item-2 — not held in this collection - art-18-2/par-1/item-1: 確定給付企業年金法施行令（平成十三年政令第四百二十四号）第五十四条の四 → e-Gov law 413CO0000000424, 第五十四条の四 (Article 54-4), art-54-4 — not held in this collection - art-18-2/par-1/item-2: 確定給付企業年金法（平成十三年法律第五十号）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-18-2/par-1/item-2: 同法第八十二条の五第一項 → e-Gov law 413AC0000000050, 第八十二条の五第一項 (Article 82-5, paragraph (1)), art-82-5/par-1 — not held in this collection --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-012, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27