# Article 35, paragraph (3), item (iii), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-35/par-3/item-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.

How the wording of Article 35, paragraph (3), item (iii) (第三十五条第三項第三号) changed with each amendment, and how it will change.

- Law: Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
- Provision: Article 35, paragraph (3), item (iii) (第三十五条第三項第三号) — https://japanlaw.org/en/income-tax-act/art-35/par-3/item-3 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-35/par-3/item-3)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 74 of 2025

- State: In force

Japanese:

> 確定給付企業年金法の規定に基づいて支給を受ける年金（第三十一条第三号に規定する規約に基づいて拠出された掛金のうちにその年金が支給される同法第二十五条第一項（加入者）に規定する加入者（同項に規定する加入者であつた者を含む。）の負担した金額がある場合には、その年金の額からその負担した金額のうちその年金の額に対応するものとして政令で定めるところにより計算した金額を控除した金額に相当する部分に限る。）その他これに類する年金として政令で定めるもの

English (Japanese Law Translation, Ministry of Justice):

> pensions received based on the provisions of the Fixed-Benefit Corporate Pension Act (if any part of installment deposits contributed based on bylaws provided for in Article 31, item (iii) constitutes an amount borne by the member prescribed in Article 25, paragraph (1) (Members) of that Act (including a person who was formerly a member as prescribed in that paragraph) to whom the pension is paid, this is limited to the part of the pension received based on the provisions of the Fixed-Benefit Corporate Pension Act which constitutes the amount of that pension less the part of the amount borne by the member which is calculated pursuant to Cabinet Order as being part of the amount of pension so received) and other pensions that Cabinet Order prescribes as being similar thereto.

## 2. By 19 June 2030 — Act No. 74 of 2025

- State: Not yet in force
- Takes effect: By 19 June 2030
- The amendment: Reworded (Act No. 74 of 2025) — https://japanlaw.org/en/income-tax-act/amendments/20300619_507AC0000000074

Japanese:

> 確定給付企業年金法の規定に基づいて支給を受ける年金（第三十一条第二号に規定する規約に基づいて拠出された掛金のうちにその年金が支給される同法第二十五条第一項（加入者）に規定する加入者（同項に規定する加入者であつた者を含む。）の負担した金額がある場合には、その年金の額からその負担した金額のうちその年金の額に対応するものとして政令で定めるところにより計算した金額を控除した金額に相当する部分に限る。）その他これに類する年金として政令で定めるもの

English (Machine translation, not official):

> pensions received based on the provisions of the Fixed-Benefit Corporate Pension Act (if any part of installment deposits contributed based on bylaws provided for in Article 31, item (ii) constitutes an amount borne by the member prescribed in Article 25, paragraph (1) (Members) of that Act (including a person who was formerly a member as prescribed in that paragraph) to whom the pension is paid, this is limited to the part of the pension received based on the provisions of the Fixed-Benefit Corporate Pension Act which constitutes the amount of that pension less the part of the amount borne by the member which is calculated pursuant to Cabinet Order as being part of the amount of pension so received) and other pensions that Cabinet Order prescribes as being similar thereto.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20280101_508AC0000000012)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20300619_507AC0000000074)