# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十七条の二 (Article 77-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2. 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: 第七十七条の二 (Article 77-2)（公的年金等の金額から控除する金額の調整を行わない退職共済年金） — address `art-77-2` - 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-77-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-77-2 - 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. --- ### 第七十七条の二（公的年金等の金額から控除する金額の調整を行わない退職共済年金） — Retirement Mutual Aid Pension for Which Adjustment of the Amount Deducted from the Amount of Public Pension or Retirement Package Is Not Made caption: machine translation, not official art-77-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2 · https://japanlaw.org/l/340M50000040011/art-77-2 **第一項** 令第三百十九条の六第一項第一号ハ（公的年金等の金額から控除する金額の調整等）に規定する財務省令で定める退職共済年金は、被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号。以下この条及び次条において「一元化法」という。）附則第三十七条第一項（改正前国共済法による給付等）の規定によりなおその効力を有するものとされる一元化法第二条（国家公務員共済組合法の一部改正）の規定による改正前の国家公務員共済組合法（第一号及び第三項第一号において「旧効力国共済法」という。）第七十二条第一項第一号（長期給付の種類等）に掲げる退職共済年金（以下この項及び次条第一項において「旧退職共済年金」という。）で令第三百十九条の六第二項第一号イに規定する退職年金の支払を受ける者に支給されるもののほか、次に掲げる旧退職共済年金とする。 art-77-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-1 · https://japanlaw.org/l/340M50000040011/art-77-2/par-1 The retirement mutual aid pension specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (1), item (i), (c) (Adjustment, etc. of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package) of the Order is, in addition to the retirement mutual aid pension listed in Article 72, paragraph (1), item (i) (Types of Long-Term Benefits, etc.) of the National Public Officers Mutual Aid Association Act prior to its amendment by the provisions of Article 2 (Partial Amendment of the National Public Officers Mutual Aid Association Act) of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012; hereinafter referred to as the "Pension Unification Act" in this Article and the following Article), which remains in force pursuant to the provisions of Article 37, paragraph (1) (Benefits, etc. Under the Pre-Amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (that Act as it so remains in force is referred to as the "pre-unification National Public Officers Mutual Aid Association Act" in item (i) and paragraph (3), item (i)) (hereinafter referred to as the "former retirement mutual aid pension" in this paragraph and paragraph (1) of the following Article), that is paid to a person who receives the retirement pension prescribed in Article 319-6, paragraph (2), item (i), (a) of the Order, the following former retirement mutual aid pension. machine translation, not official **一** 旧効力国共済法附則第十二条の三（退職共済年金の特例）又は第十二条の八（特例による退職共済年金の支給の繰上げ）の規定により支給される旧退職共済年金 art-77-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-77-2/par-1/item-1 the former retirement mutual aid pension paid pursuant to the provisions of Article 12-3 (Special Provisions on Retirement Mutual Aid Pensions) or Article 12-8 (Advance Payment of Retirement Mutual Aid Pensions by Special Provision) of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act; machine translation, not official **二** 国家公務員等共済組合法等の一部を改正する法律（昭和六十年法律第百五号）附則第十六条第四項（退職共済年金の額の経過的加算）の規定により加算することとされている金額を加算して支給される旧退職共済年金 art-77-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-77-2/par-1/item-2 the former retirement mutual aid pension paid with the addition of the amount that is to be added pursuant to the provisions of Article 16, paragraph (4) (Transitional Addition to the Amount of Retirement Mutual Aid Pension) of the Supplementary Provisions of the Act Partially Amending the National Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 105 of 1985). machine translation, not official **第二項** 令第三百十九条の六第一項第一号ニに規定する財務省令で定める退職共済年金は、一元化法附則第六十一条第一項（改正前地共済法による給付等）の規定によりなおその効力を有するものとされる一元化法第三条（地方公務員等共済組合法の一部改正）の規定による改正前の地方公務員等共済組合法（第一号において「旧効力地共済法」という。）第七十四条第一号（長期給付の種類）に掲げる退職共済年金（以下この項及び次条第二項において「旧退職共済年金」という。）で令第三百十九条の六第二項第一号ロに規定する退職年金の支払を受ける者に支給されるもののほか、次に掲げる旧退職共済年金とする。 art-77-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-2 · https://japanlaw.org/l/340M50000040011/art-77-2/par-2 The retirement mutual aid pension specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (1), item (i), (d) of the Order is, in addition to the retirement mutual aid pension listed in Article 74, item (i) (Types of Long-Term Benefits) of the Local Public Officers, etc. Mutual Aid Association Act prior to its amendment by the provisions of Article 3 (Partial Amendment of the Local Public Officers, etc. Mutual Aid Association Act) of the Pension Unification Act, which remains in force pursuant to the provisions of Article 61, paragraph (1) (Benefits, etc. Under the Pre-Amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (that Act as it so remains in force is referred to as the "pre-unification Local Public Officers, etc. Mutual Aid Association Act" in item (i)) (hereinafter referred to as the "former retirement mutual aid pension" in this paragraph and paragraph (2) of the following Article), that is paid to a person who receives the retirement pension prescribed in Article 319-6, paragraph (2), item (i), (b) of the Order, the following former retirement mutual aid pension. machine translation, not official **一** 旧効力地共済法附則第十九条（退職共済年金の特例）又は第二十六条（特例による退職共済年金の支給の繰上げ）の規定により支給される旧退職共済年金 art-77-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-77-2/par-2/item-1 the former retirement mutual aid pension paid pursuant to the provisions of Article 19 (Special Provisions on Retirement Mutual Aid Pensions) or Article 26 (Advance Payment of Retirement Mutual Aid Pensions by Special Provision) of the Supplementary Provisions of the pre-unification Local Public Officers, etc. Mutual Aid Association Act; machine translation, not official **二** 地方公務員等共済組合法等の一部を改正する法律（昭和六十年法律第百八号）附則第十六条第四項（退職共済年金の額の経過的加算）の規定により加算することとされている金額を加算して支給される旧退職共済年金 art-77-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-77-2/par-2/item-2 the former retirement mutual aid pension paid with the addition of the amount that is to be added pursuant to the provisions of Article 16, paragraph (4) (Transitional Addition to the Amount of Retirement Mutual Aid Pension) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 108 of 1985). machine translation, not official **第三項** 令第三百十九条の六第一項第一号ホに規定する財務省令で定める退職共済年金は、一元化法附則第七十九条（改正前私学共済法による給付）の規定によりなおその効力を有するものとされる一元化法第四条（私立学校教職員共済法の一部改正）の規定による改正前の私立学校教職員共済法（第一号において「旧効力私学共済法」という。）第二十条第二項第一号（給付）に掲げる退職共済年金（以下この項及び次条第三項において「旧退職共済年金」という。）で令第三百十九条の六第二項第一号ハに規定する退職年金の支払を受ける者に支給されるもののほか、次に掲げる旧退職共済年金とする。 art-77-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-3 · https://japanlaw.org/l/340M50000040011/art-77-2/par-3 The retirement mutual aid pension specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (1), item (i), (e) of the Order is, in addition to the retirement mutual aid pension listed in Article 20, paragraph (2), item (i) (Benefits) of the Private School Personnel Mutual Aid Association Act prior to its amendment by the provisions of Article 4 (Partial Amendment of the Private School Personnel Mutual Aid Association Act) of the Pension Unification Act, which remains in force pursuant to the provisions of Article 79 (Benefits Under the Pre-Amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (that Act as it so remains in force is referred to as the "pre-unification Private School Personnel Mutual Aid Association Act" in item (i)) (hereinafter referred to as the "former retirement mutual aid pension" in this paragraph and paragraph (3) of the following Article), that is paid to a person who receives the retirement pension prescribed in Article 319-6, paragraph (2), item (i), (c) of the Order, the following former retirement mutual aid pension. machine translation, not official **一** 旧効力私学共済法第二十五条（国家公務員共済組合法の準用）において準用する旧効力国共済法附則第十二条の三又は第十二条の八の規定により支給される旧退職共済年金 art-77-2/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-77-2/par-3/item-1 the former retirement mutual aid pension paid pursuant to the provisions of Article 12-3 or Article 12-8 of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act, as applied mutatis mutandis pursuant to Article 25 (Mutatis Mutandis Application of the National Public Officers Mutual Aid Association Act) of the pre-unification Private School Personnel Mutual Aid Association Act; machine translation, not official **二** 私立学校教職員共済法第四十八条の二（国家公務員共済組合法の改正の場合等の経過措置）の規定によりその例によることとされる国家公務員等共済組合法等の一部を改正する法律（昭和六十年法律第百五号）附則第十六条第四項の規定により加算することとされている金額を加算して支給される旧退職共済年金 art-77-2/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-77-2/par-3/item-2 the former retirement mutual aid pension paid with the addition of the amount that is to be added pursuant to the provisions of Article 16, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the National Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 105 of 1985), which is to be followed pursuant to the provisions of Article 48-2 (Transitional Measures in the Case of Amendment of the National Public Officers Mutual Aid Association Act, etc.) of the Private School Personnel Mutual Aid Association Act. machine translation, not official --- ## Cites - art-77-2/par-1: 令第三百十九条の六第一項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第一項第一号 (Article 319-6, paragraph (1), item (i)), art-319-6/par-1/item-1 — not held in this collection - art-77-2/par-1: この条 → 所得税法施行規則 第七十七条の二 (Article 77-2), art-77-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2 · https://japanlaw.org/l/340M50000040011/art-77-2 - art-77-2/par-1: 次条 → 所得税法施行規則 第七十七条の三 (Article 77-3), art-77-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-3 · https://japanlaw.org/l/340M50000040011/art-77-3 - art-77-2/par-1: 一元化法第二条 → e-Gov law 424AC0000000063, 第二条 (Article 2), art-2 — not held in this collection - art-77-2/par-1: 第一号 → 所得税法施行規則 第七十七条の二第一項第一号 (Article 77-2, paragraph (1), item (i)), art-77-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-77-2/par-1/item-1 - art-77-2/par-1: 第三項第一号 → 所得税法施行規則 第七十七条の二第三項第一号 (Article 77-2, paragraph (3), item (i)), art-77-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-77-2/par-3/item-1 - art-77-2/par-1: 第七十二条第一項第一号 → 所得税法施行規則 第七十二条第一項第一号 (Article 72, paragraph (1), item (i)), art-72/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-72/par-1/item-1 - art-77-2/par-1: この項 → 所得税法施行規則 第七十七条の二第一項 (Article 77-2, paragraph (1)), art-77-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-1 · https://japanlaw.org/l/340M50000040011/art-77-2/par-1 - art-77-2/par-1: 次条第一項 → 所得税法施行規則 第七十七条の三第一項 (Article 77-3, paragraph (1)), art-77-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-3/par-1 · https://japanlaw.org/l/340M50000040011/art-77-3/par-1 - art-77-2/par-1: 令第三百十九条の六第二項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — not held in this collection - art-77-2/par-2: 令第三百十九条の六第一項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第一項第一号 (Article 319-6, paragraph (1), item (i)), art-319-6/par-1/item-1 — not held in this collection - art-77-2/par-2: 一元化法第三条 → e-Gov law 424AC0000000063, 第三条 (Article 3), art-3 — not held in this collection - art-77-2/par-2: 第一号 → 所得税法施行規則 第七十七条の二第二項第一号 (Article 77-2, paragraph (2), item (i)), art-77-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-77-2/par-2/item-1 - art-77-2/par-2: 第七十四条第一号 → 所得税法施行規則 第七十四条第一項第一号 (Article 74, paragraph (1), item (i)), art-74/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-74/par-1/item-1 - art-77-2/par-2: この項 → 所得税法施行規則 第七十七条の二第二項 (Article 77-2, paragraph (2)), art-77-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-2 · https://japanlaw.org/l/340M50000040011/art-77-2/par-2 - art-77-2/par-2: 次条第二項 → 所得税法施行規則 第七十七条の三第二項 (Article 77-3, paragraph (2)), art-77-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-3/par-2 · https://japanlaw.org/l/340M50000040011/art-77-3/par-2 - art-77-2/par-2: 令第三百十九条の六第二項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — not held in this collection - art-77-2/par-3: 令第三百十九条の六第一項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第一項第一号 (Article 319-6, paragraph (1), item (i)), art-319-6/par-1/item-1 — not held in this collection - art-77-2/par-3: 一元化法第四条 → e-Gov law 424AC0000000063, 第四条 (Article 4), art-4 — not held in this collection - art-77-2/par-3: 第一号 → 所得税法施行規則 第七十七条の二第三項第一号 (Article 77-2, paragraph (3), item (i)), art-77-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-77-2/par-3/item-1 - art-77-2/par-3: この項 → 所得税法施行規則 第七十七条の二第三項 (Article 77-2, paragraph (3)), art-77-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-3 · https://japanlaw.org/l/340M50000040011/art-77-2/par-3 - art-77-2/par-3: 次条第三項 → 所得税法施行規則 第七十七条の三第三項 (Article 77-3, paragraph (3)), art-77-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-3/par-3 · https://japanlaw.org/l/340M50000040011/art-77-3/par-3 - art-77-2/par-3: 令第三百十九条の六第二項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — not held in this collection - art-77-2/par-3/item-2: 私立学校教職員共済法第四十八条の二 → e-Gov law 328AC0000000245, 第四十八条の二 (Article 48-2), art-48-2 — not held in this collection ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第七十七条の二第一項（公的年金等の金額から控除する金額の調整を行わない退職共済年金） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-1 · https://japanlaw.org/l/340M50000040011/art-77-2/par-1 - 所得税法施行規則 第七十七条の二第二項（公的年金等の金額から控除する金額の調整を行わない退職共済年金） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-2 · https://japanlaw.org/l/340M50000040011/art-77-2/par-2 - 所得税法施行規則 第七十七条の二第三項（公的年金等の金額から控除する金額の調整を行わない退職共済年金） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-3 · https://japanlaw.org/l/340M50000040011/art-77-2/par-3 --- ## 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-20261027T143811-049, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-050, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-050, 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