# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十九条の三 (Article 19-3) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3. 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: 第十九条の三 (Article 19-3)（確定給付企業年金の額から控除する金額の計算における加入者が負担した金額から除かれる資産の範囲） — address `art-19-3` - 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-19-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-19-3 - 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. --- ### 第十九条の三（確定給付企業年金の額から控除する金額の計算における加入者が負担した金額から除かれる資産の範囲） — Scope of Assets Excluded from Amounts Borne by Participants in the Calculation of the Amount to Be Deducted from the Amount of Defined-Benefit Corporate Pension caption: machine translation, not official art-19-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3 · https://japanlaw.org/l/340M50000040011/art-19-3 **第一項** 令第八十二条の三第一項第二号ト（確定給付企業年金の額から控除する金額）に規定する財務省令で定める資産は、次に掲げる資産とする。 art-19-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3/par-1 · https://japanlaw.org/l/340M50000040011/art-19-3/par-1 The assets specified by Ministry of Finance Order as prescribed in Article 82-3, paragraph (1), item (ii), (g) (Amount to Be Deducted from the Amount of Defined-Benefit Corporate Pension) of the Order are the following assets: machine translation, not official **一** 公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号。次号において「平成二十五年厚生年金等改正法」という。）第一条（厚生年金保険法の一部改正）の規定による改正前の厚生年金保険法（以下この号及び第三号において「旧厚生年金保険法」という。）第百六十五条の二第二項（連合会から確定給付企業年金への年金給付等積立金の移換）の規定により平成二十六年四月一日前に旧厚生年金保険法第百四十九条第一項（連合会）に規定する連合会から移換された旧厚生年金保険法第百六十五条第五項（連合会から基金への権利義務の移転及び年金給付等積立金の移換）に規定する年金給付等積立金 art-19-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-19-3/par-1/item-1 the pension benefit, etc. reserve prescribed in Article 165, paragraph (5) (Transfer of Rights and Obligations and Pension Benefit, etc. Reserves from Federations to Funds) of the Employees' Pension Insurance Act prior to the amendment by Article 1 (Partial Amendment of the Employees' Pension Insurance Act) of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013; referred to as the "2013 Employees' Pension, etc. Amendment Act" in the following item) (hereinafter referred to as the "former Employees' Pension Insurance Act" in this item and item (iii)) that was transferred, before April 1, 2014, from the federation prescribed in Article 149, paragraph (1) (Federations) of the former Employees' Pension Insurance Act pursuant to Article 165-2, paragraph (2) (Transfer of Pension Benefit, etc. Reserves from Federations to Defined-Benefit Corporate Pensions) of the former Employees' Pension Insurance Act; machine translation, not official **二** 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（以下この条において「旧確定給付企業年金法」という。）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）の規定により平成二十六年四月一日前に平成二十五年厚生年金等改正法附則第三条第十号（定義）に規定する旧厚生年金基金（次号及び第四号において「旧厚生年金基金」という。）から権利義務が承継された旧確定給付企業年金法第百十条の二第四項に規定する積立金 art-19-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-19-3/par-1/item-2 the reserve prescribed in Article 110-2, paragraph (4) of the Defined-Benefit Corporate Pension Act prior to the amendment by Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the 2013 Employees' Pension, etc. Amendment Act (hereinafter referred to as the "former Defined-Benefit Corporate Pension Act" in this Article), the rights and obligations of which were succeeded to, before April 1, 2014, from the former employees' pension fund prescribed in Article 3, item (x) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (referred to as the "former employees' pension fund" in the following item and item (iv)) pursuant to Article 110-2, paragraph (3) (Transfer to Defined-Benefit Corporate Pensions of Rights and Obligations Concerning the Payment of Benefits Related to Business Offices Establishing Employees' Pension Funds) of the former Defined-Benefit Corporate Pension Act; machine translation, not official **三** 旧確定給付企業年金法第百十一条第二項（厚生年金基金から規約型企業年金への移行）又は第百十二条第四項（厚生年金基金から基金への移行）の規定により平成二十六年四月一日前に旧厚生年金基金から権利義務が承継された旧厚生年金保険法第百三十条の二第二項（年金たる給付及び一時金たる給付に要する費用に関する契約）に規定する年金給付等積立金 art-19-3/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-19-3/par-1/item-3 the pension benefit, etc. reserve prescribed in Article 130-2, paragraph (2) (Contracts Concerning Costs Required for Benefits in the Form of Pensions and Benefits in the Form of Lump Sums) of the former Employees' Pension Insurance Act, the rights and obligations of which were succeeded to, before April 1, 2014, from the former employees' pension fund pursuant to Article 111, paragraph (2) (Transition from Employees' Pension Fund to Contract-Type Corporate Pension) or Article 112, paragraph (4) (Transition from Employees' Pension Fund to Fund) of the former Defined-Benefit Corporate Pension Act; machine translation, not official **四** 旧確定給付企業年金法第百十五条の三第二項（厚生年金基金から確定給付企業年金への脱退一時金相当額の移換）の規定により平成二十六年四月一日前に旧厚生年金基金から移換された同条第一項に規定する脱退一時金相当額 art-19-3/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-19-3/par-1/item-4 the amount equivalent to lump-sum withdrawal payment prescribed in Article 115-3, paragraph (1) of the former Defined-Benefit Corporate Pension Act that was transferred from the former employees' pension fund, before April 1, 2014, pursuant to paragraph (2) (Transfer of Amount Equivalent to Lump-Sum Withdrawal Payment from Employees' Pension Fund to Defined-Benefit Corporate Pension) of that Article. machine translation, not official --- ## Cites - art-19-3/par-1: 令第八十二条の三第一項第二号 → e-Gov law 340CO0000000096, 第八十二条の三第一項第二号 (Article 82-3, paragraph (1), item (ii)), art-82-3/par-1/item-2 — not held in this collection - art-19-3/par-1/item-1: 次号 → 所得税法施行規則 第十九条の三第一項第二号 (Article 19-3, paragraph (1), item (ii)), art-19-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-19-3/par-1/item-2 - art-19-3/par-1/item-1: この号 → 所得税法施行規則 第十九条の三第一項第一号 (Article 19-3, paragraph (1), item (i)), art-19-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-19-3/par-1/item-1 - art-19-3/par-1/item-1: 第三号 → 所得税法施行規則 第十九条の三第一項第三号 (Article 19-3, paragraph (1), item (iii)), art-19-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-19-3/par-1/item-3 - art-19-3/par-1/item-2: この条 → 所得税法施行規則 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3 · https://japanlaw.org/l/340M50000040011/art-19-3 - art-19-3/par-1/item-2: 次号 → 所得税法施行規則 第十九条の三第一項第三号 (Article 19-3, paragraph (1), item (iii)), art-19-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-19-3/par-1/item-3 - art-19-3/par-1/item-2: 第四号 → 所得税法施行規則 第十九条の三第一項第四号 (Article 19-3, paragraph (1), item (iv)), art-19-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-19-3/par-1/item-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第十九条の三第一項第一号（確定給付企業年金の額から控除する金額の計算における加入者が負担した金額から除かれる資産の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-19-3/par-1/item-1 - 所得税法施行規則 第十九条の三第一項第二号（確定給付企業年金の額から控除する金額の計算における加入者が負担した金額から除かれる資産の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-19-3/par-1/item-2 --- ## 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-20261027T143811-015, translated 2026-10-27 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-015, translated 2026-10-27 - 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