# 法人税法 / Corporation Tax Act — 第八十四条 (Article 84) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — 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: 第八十四条 (Article 84)（退職年金等積立金の額の計算） — address `art-84` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-84 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-84 - 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. --- ### 第八十四条（退職年金等積立金の額の計算） — (Calculation of the Amount of Retirement Pension Funds) caption: Ministry of Justice translation — Japanese Law Translation Database System art-84 · https://japanlaw.org/ja/corporation-tax-act/art-84 · https://japanlaw.org/l/340AC0000000034/art-84 **第一項** 退職年金業務等（確定給付年金資産管理運用契約に係る信託、生命保険若しくは生命共済の業務、確定給付年金基金資産運用契約に係る信託、生命保険、生命共済、預貯金の受入れ若しくは有価証券の売買その他の方法による確定給付年金積立金（確定給付企業年金法（平成十三年法律第五十号）第五十九条（積立金の積立て）（同法第九十一条の二十五（準用規定）において準用する場合を含む。）に規定する積立金及びこれに類するものとして政令で定める積立金をいう。以下この項、次項第七号及び第三項において同じ。）の運用及び当該運用に係る確定給付年金積立金の管理の受託の業務、確定拠出年金資産管理契約に係る信託、生命保険、生命共済若しくは損害保険の業務、確定拠出年金法（平成十三年法律第八十八号）第二条第三項（定義）に規定する個人型年金を実施する業務、国家公務員共済組合法（昭和三十三年法律第百二十八号）第二十一条第二項第二号（設立及び業務）に掲げる業務、地方公務員等共済組合法（昭和三十七年法律第百五十二号）第三条の二第一項第三号（組合の業務）に規定する退職等年金給付組合積立金の積立ての業務、同法第三十八条の二第二項第四号（地方公務員共済組合連合会）に規定する退職等年金給付調整積立金の管理及び運用に関する事務に係る業務、日本私立学校振興・共済事業団法（平成九年法律第四十八号）第二十三条第一項第八号（業務）に掲げる業務、勤労者財産形成給付契約に係る信託、生命保険、生命共済若しくは損害保険の業務、勤労者財産形成基金給付契約に係る信託、生命保険、生命共済、損害保険、預貯金の受入れ若しくは有価証券の購入及び当該購入に係る有価証券の保管の受託の業務又はこれらに類する政令で定める契約に係る退職年金に関する業務で政令で定めるものをいう。以下この章において同じ。）を行う内国法人の各事業年度の退職年金等積立金の額は、当該事業年度開始の時における退職年金等積立金額を十二で除し、これに当該事業年度の月数を乗じて計算した金額とする。 art-84/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-1 The amount of retirement pension funds for each business year of a domestic corporation engaged in retirement pension services, etc. (meaning services for trusts, life insurance, or life mutual aid under a contract for the management of assets in a defined benefit pension plan; services for the management of defined benefit pension reserves (meaning reserves as prescribed in Article 59 (Funding of Reserves) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001) (including as applied mutatis mutandis pursuant to Article 91-25 (Provisions Applied Mutatis Mutandis) of that Act) and reserves specified by Cabinet Order as being similar thereto; hereinafter the same applies in this paragraph, item (vii) of the following paragraph, and paragraph (3)) through the acceptance of a trust, life insurance, life mutual aid, deposits, or savings under a contract for the management of assets in a defined benefit pension fund, or through the buying and selling of securities or any other means, or through the acceptance of entrustment of the management of defined benefit pension reserves pertaining to such management; services for the management of a trust, life insurance, life mutual aid, or casualty insurance pertaining to a contract for the management of assets in a defined contribution pension plan; services for carrying out a private pension plan as prescribed in Article 2, paragraph (3) (Definitions) of the Defined Contribution Pension Act (Act No. 88 of 2001); services listed in Article 21, paragraph (2), item (ii) (Establishment and Services) of the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958); services for funding the association reserves for retirement and other pension benefits prescribed in Article 3-2, paragraph (1), item (iii) (Services of Associations) of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962); services pertaining to the affairs concerning the management and investment of the adjustment reserves for retirement and other pension benefits prescribed in Article 38-2, paragraph (2), item (iv) (Pension Fund Association for Local Government Officials) of that Act; services listed in Article 23, paragraph (1), item (viii) (Services) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997); services for the management of a trust, life insurance, life mutual aid, or casualty insurance under a benefits contract related to asset-building for wage earners; services under entrustment with the management of a trust, life insurance, life mutual aid, casualty insurance, deposits, or savings under a benefits contract related to an asset-building fund for wage earners, purchasing securities, and retaining purchased securities; or services related to retirement pensions under contracts specified by Cabinet Order as being similar to any of the foregoing, which are specified by Cabinet Order; hereinafter the same applies in this Chapter) is to be the amount obtained by dividing the amount of retirement pension funds as of the beginning of the business year by 12 and then multiplying the result by the number of months of the business year. machine translation, not official **第二項** 前項に規定する退職年金等積立金額は、次の各号に掲げる法人の区分に応じ当該各号に定める金額（同項に規定する政令で定める契約に係る退職年金に関する業務で政令で定めるものを行う法人にあつては、当該金額に当該業務の次の各号（第八号から第十二号までを除く。）に規定する業務の区分に応じ政令で定めるところにより計算した金額を加算した金額）とする。 art-84/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2 · https://japanlaw.org/l/340AC0000000034/art-84/par-2 The amount of the retirement pension funds prescribed in the preceding paragraph is to be the amount specified in each of the following items in accordance with the category of corporation listed in the respective item (for a corporation engaged in services related to retirement pensions under contracts specified by Cabinet Order as prescribed in that paragraph, which are specified by Cabinet Order, the amount obtained by adding to that amount the amount calculated, as specified by Cabinet Order, in accordance with the category of services prescribed in the following items (excluding items (viii) through (xii)) to which those services correspond). machine translation, not official **一** 確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る信託の業務を行う内国法人　次に掲げる金額の合計額 art-84/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-1 a domestic corporation engaged in services for trusts pertaining to contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows: machine translation, not official **イ** 各確定給付年金資産管理運用契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうちその信託の受益者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-1/sub-1 The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension plan, the portion of the premiums for the contracts that the beneficiaries of the trust have borne and that pertains to the trust properties Ministry of Justice translation — Japanese Law Translation Database System **ロ** 各確定給付年金基金資産運用契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-1/sub-2 The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the trust properties Ministry of Justice translation — Japanese Law Translation Database System **ハ** 各確定拠出年金資産管理契約につき、当該契約に係る信託財産の価額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-1/sub-3 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-1/sub-3 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-1/sub-3 The sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined contribution pension plan Ministry of Justice translation — Japanese Law Translation Database System **ニ** 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る信託財産の価額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-1/sub-4 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-1/sub-4 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-1/sub-4 The sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners; Ministry of Justice translation — Japanese Law Translation Database System **二** 確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る生命保険の業務を行う内国法人　次に掲げる金額の合計額 art-84/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-2 a domestic corporation engaged in services for life insurance pertaining to contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows: machine translation, not official **イ** 各確定給付年金資産管理運用契約又は各確定給付年金基金資産運用契約につき、これらの契約に係る保険業法第百十六条第一項（責任準備金）に規定する責任準備金として積み立てられている金額（以下この号及び第四号において「責任準備金額」という。）のうち保険料積立金に相当する金額から、これらの契約に係る掛金の額のうちその保険金受取人が負担した部分の金額でその保険料積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-2/sub-1 The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the insurance reserves out of the amount funded as a liability reserves as prescribed in Article 116, paragraph (1) (Liability Reserves) of the Insurance Business Act (hereinafter referred to as the "amount of liability reserves" in this item and item (iv)) pertaining to the relevant contracts for the management of assets in a defined benefit pension plan or the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the insurance have borne and that pertains to the insurance reserves machine translation, not official **ロ** 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち保険料積立金に相当する金額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-2/sub-2 The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan Ministry of Justice translation — Japanese Law Translation Database System **ハ** 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち保険料積立金に相当する金額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-2/sub-3 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-2/sub-3 The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners; Ministry of Justice translation — Japanese Law Translation Database System **三** 確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る生命共済の業務（当該生命共済の業務に係る共済金の支払事由の発生を共済事故とする共済の業務を含む。）を行う農業協同組合連合会（農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会をいう。）　次に掲げる金額の合計額 art-84/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-3 a federation of agricultural cooperatives (meaning a federation of agricultural cooperatives that conducts a business set forth in Article 10, paragraph (1), item (x) (Mutual Aid Related Facilities) of the Agricultural Co-operatives Act (Act No. 132 of 1947)) engaged in services for life mutual aid pertaining to contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners (such services include services for mutual aid provided by deeming the occurrence of grounds to pay mutual aid monies pertaining to the services for life mutual aid to be a mutual aid incident): The sum of the amounts listed as follows: machine translation, not official **イ** 各確定給付年金資産管理運用契約又は各確定給付年金基金資産運用契約につき、これらの契約に係る農業協同組合法第十一条の三十二（共済事業に係る責任準備金）に規定する責任準備金として積み立てられている金額（以下この号において「責任準備金額」という。）のうち共済掛金積立金に相当する金額から、これらの契約に係る掛金の額のうちその共済金受取人が負担した部分の金額でその共済掛金積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-3/sub-1 The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the mutual aid premium reserves out of the amount funded as a liability reserves prescribed in Article 11-32 (Liability Reserves for Mutual Aid Activities) of the Agricultural Co-operatives Act (hereinafter referred to as the "amount of liability reserves" in this item) pertaining to the relevant contracts for the management of assets in a defined benefit pension plan or the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the mutual aid have borne and that pertains to the mutual aid premium reserves machine translation, not official **ロ** 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち共済掛金積立金に相当する金額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-3/sub-2 The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan Ministry of Justice translation — Japanese Law Translation Database System **ハ** 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち共済掛金積立金に相当する金額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-3/sub-3 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-3/sub-3 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-3/sub-3 The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners; Ministry of Justice translation — Japanese Law Translation Database System **四** 確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る損害保険の業務を行う内国法人　次に掲げる金額の合計額 art-84/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-4 a domestic corporation engaged in services for casualty insurance pertaining to contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to asset-building funds for wage earners: The sum of the amounts listed as follows: Ministry of Justice translation — Japanese Law Translation Database System **イ** 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち払戻積立金に相当する金額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-4/sub-1 The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan Ministry of Justice translation — Japanese Law Translation Database System **ロ** 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち払戻積立金に相当する金額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-4/sub-2 The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners; Ministry of Justice translation — Japanese Law Translation Database System **五** 確定給付年金基金資産運用契約又は勤労者財産形成基金給付契約に係る預貯金の受入れの業務を行う内国法人　次に掲げる金額の合計額 art-84/par-2/item-5 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-5 a domestic corporation engaged in services for accepting deposits or savings pertaining to contracts for the management of assets in a defined benefit pension fund or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows: machine translation, not official **イ** 各確定給付年金基金資産運用契約につき、当該契約に係る預貯金の額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその預貯金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-5/sub-1 The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts of deposits or savings pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the deposits or savings Ministry of Justice translation — Japanese Law Translation Database System **ロ** 各勤労者財産形成基金給付契約につき、当該契約に係る預貯金の額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-5/sub-2 The sum of the amounts calculated, as specified by Cabinet Order, as the amounts of deposits or savings pertaining to the relevant benefits contracts related to an asset-building fund for wage earners; Ministry of Justice translation — Japanese Law Translation Database System **六** 勤労者財産形成基金給付契約に係る有価証券の購入及び当該購入に係る有価証券の保管の受託の業務を行う内国法人　各勤労者財産形成基金給付契約につき、当該契約に係る有価証券の価額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-6 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-6 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-6 a domestic corporation engaged in services for accepting the consignment of purchasing securities pertaining to retaining benefits contracts related to an asset-building fund for wage earners and to retain purchased securities:The sum of the amounts calculated, as specified by Cabinet Order, as the value of the securities pertaining to the relevant benefits contracts related to an asset-building fund for wage earners; Ministry of Justice translation — Japanese Law Translation Database System **七** 確定給付年金基金資産運用契約に係る有価証券の売買その他の方法による確定給付年金積立金の運用及び当該運用に係る確定給付年金積立金の管理の受託の業務（これに類する業務で政令で定める業務を含む。）を行う内国法人　各確定給付年金基金資産運用契約につき、当該契約に係る有価証券その他の資産の価額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその有価証券その他の資産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額 art-84/par-2/item-7 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-7 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-7 a domestic corporation engaged in services for the management of defined benefit pension reserves through the buying and selling of securities or any other means under contracts for the management of assets in a defined benefit pension fund, and for the acceptance of entrustment of the management of defined benefit pension reserves pertaining to such management (including services similar thereto that are specified by Cabinet Order): The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the securities and other assets pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the securities and other assets; machine translation, not official **八** 確定拠出年金法第二条第三項に規定する個人型年金を実施する同条第五項に規定する連合会　同法第六十一条第一項第三号（事務の委託）に規定する積立金の額として政令で定めるところにより計算した金額 art-84/par-2/item-8 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-8 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-8 a federation as prescribed in Article 2, paragraph (5) of the Defined-Contribution Pension Act that carries out a private pension plan as prescribed in paragraph (3) of the Article:The amount calculated, as specified by Cabinet Order, as the amount of the reserves prescribed in Article 61, paragraph (1), item (iii) (Entrustment of Affairs) of the Act. Ministry of Justice translation — Japanese Law Translation Database System **九** 国家公務員共済組合法第二十一条第二項第二号に掲げる業務を行う同条第一項に規定する連合会　同号ハに規定する退職等年金給付積立金の額として政令で定めるところにより計算した金額 art-84/par-2/item-9 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-9 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-9 a federation as prescribed in Article 21, paragraph (1) of the National Public Officers Mutual Aid Association Act that carries out the services listed in paragraph (2), item (ii) of that Article: The amount calculated, as specified by Cabinet Order, as the amount of the reserves for retirement and other pension benefits prescribed in (c) of that item; machine translation, not official **十** 地方公務員等共済組合法第三条の二第一項第三号に規定する退職等年金給付組合積立金の積立ての業務を行う次に掲げる法人　当該法人の区分に応じそれぞれ次に定める金額 art-84/par-2/item-10 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-10 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-10 any of the following corporations engaged in services for funding the association reserves for retirement and other pension benefits prescribed in Article 3-2, paragraph (1), item (iii) of the Local Public Officers, etc. Mutual Aid Association Act: The amount specified as follows in accordance with the category of the corporation: machine translation, not official **イ** 地方公務員等共済組合法第三条第一項（設立）に規定する組合（同項第一号から第四号までに定めるものに限る。）　同法第二十四条の二（退職等年金給付組合積立金の積立て）に規定する退職等年金給付組合積立金の額として政令で定めるところにより計算した金額 art-84/par-2/item-10/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-10/sub-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-10/sub-1 an association as prescribed in Article 3, paragraph (1) (Establishment) of the Local Public Officers, etc. Mutual Aid Association Act (limited to those specified in items (i) through (iv) of that paragraph): The amount calculated, as specified by Cabinet Order, as the amount of the association reserves for retirement and other pension benefits prescribed in Article 24-2 (Funding of Association Reserves for Retirement and Other Pension Benefits) of that Act machine translation, not official **ロ** 地方公務員等共済組合法第二十七条第一項（市町村連合会）に規定する市町村連合会　同法第三十八条第一項（準用規定）において準用する同法第二十四条の二に規定する退職等年金給付組合積立金の額として政令で定めるところにより計算した金額 art-84/par-2/item-10/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-10/sub-2 the federation of municipal associations prescribed in Article 27, paragraph (1) (Federation of Municipal Associations) of the Local Public Officers, etc. Mutual Aid Association Act: The amount calculated, as specified by Cabinet Order, as the amount of the association reserves for retirement and other pension benefits prescribed in Article 24-2 of that Act as applied mutatis mutandis pursuant to Article 38, paragraph (1) (Provisions Applied Mutatis Mutandis) of that Act; machine translation, not official **十一** 地方公務員等共済組合法第三十八条の二第二項第四号に規定する退職等年金給付調整積立金の管理及び運用に関する事務に係る業務を行う同条第一項に規定する地方公務員共済組合連合会　同法第三十八条の八の二第一項（退職等年金給付調整積立金）に規定する退職等年金給付調整積立金の額として政令で定めるところにより計算した金額 art-84/par-2/item-11 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-11 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-11 the Pension Fund Association for Local Government Officials prescribed in Article 38-2, paragraph (1) of the Local Public Officers, etc. Mutual Aid Association Act that carries out services pertaining to the affairs concerning the management and investment of the adjustment reserves for retirement and other pension benefits prescribed in paragraph (2), item (iv) of that Article: The amount calculated, as specified by Cabinet Order, as the amount of the adjustment reserves for retirement and other pension benefits prescribed in Article 38-8-2, paragraph (1) (Adjustment Reserves for Retirement and Other Pension Benefits) of that Act; and machine translation, not official **十二** 日本私立学校振興・共済事業団法第二十三条第一項第八号に掲げる業務を行う同法第三条（法人格）に規定する事業団　同法第三十三条第一項第四号（区分経理）に掲げる経理に係る勘定に属する積立金の額として政令で定めるところにより計算した金額 art-84/par-2/item-12 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-12 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-12 the corporation prescribed in Article 3 (Legal Personality) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan that carries out the services listed in Article 23, paragraph (1), item (viii) of that Act: The amount calculated, as specified by Cabinet Order, as the amount of the reserves belonging to the account for the accounting listed in Article 33, paragraph (1), item (iv) (Separate Accounting) of that Act. machine translation, not official **第三項** 前二項に規定する確定給付年金資産管理運用契約とは、確定給付企業年金法第六十五条第一項（事業主の積立金の管理及び運用に関する契約）の規定により締結された信託、生命保険又は生命共済の契約をいい、前二項に規定する確定給付年金基金資産運用契約とは、同法第六十六条第一項（基金の積立金の運用に関する契約）（同法第九十一条の二十五において準用する場合を含む。）の規定により締結された信託、生命保険若しくは生命共済若しくは同法第六十六条第二項に規定する信託又は同条第四項に規定する預金若しくは貯金の預入若しくは有価証券の売買その他の方法による確定給付年金積立金の運用に関する契約及びこれに類する契約として政令で定める契約をいい、前二項に規定する確定拠出年金資産管理契約とは、確定拠出年金法第八条第一項（資産管理契約の締結）の規定により締結された信託、生命保険、生命共済又は損害保険の契約をいい、前二項に規定する勤労者財産形成給付契約とは、勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条の二第一項（勤労者財産形成給付金契約等）に規定する信託、生命保険、生命共済若しくは損害保険の契約（当該生命共済の契約に係る共済金の支払事由の発生を共済事故とする共済の契約を含む。以下この項において同じ。）又は同項に規定する証券投資信託の設定の委任に関する契約に基づき締結された信託の契約をいい、前二項に規定する勤労者財産形成基金給付契約とは、同法第六条の三第二項（勤労者財産形成基金契約）に規定する信託、生命保険、生命共済若しくは損害保険の契約若しくは同項に規定する証券投資信託の設定の委任に関する契約に基づき締結された信託の契約又は同条第三項に規定する預貯金の預入若しくは有価証券の購入に関する契約をいう。 art-84/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-3 · https://japanlaw.org/l/340AC0000000034/art-84/par-3 A contract for the management of assets in a defined benefit pension plan as prescribed in the preceding two paragraphs means a contract for trusts, life insurance, or life mutual aid concluded pursuant to the provisions of Article 65, paragraph (1) (Contract Concerning Employers' Management and Management of Reserves) of the Defined-Benefit Corporate Pension Act; a contract for the management of assets in a defined benefit pension fund as prescribed in the preceding two paragraphs means a contract concluded pursuant to the provisions of Article 66, paragraph (1) (Contracts Concerning the Management of Fund Reserves) of the Act (including as applied mutatis mutandis pursuant to Article 91-25 of the Act), concerning the management of defined benefit pension reserves by way of depositing trusts, life insurance, or life mutual aid, or trusts as prescribed in Article 66, paragraph (2) of the Act, or deposits or savings as prescribed in paragraph (4) of the Article, or the buying and selling of securities or by any other means, and a contract specified by Cabinet Order as being similar thereto; a contract for the management of assets in a defined contribution pension plan as prescribed in the preceding two paragraphs means a contract for trusts, life insurance, life mutual aid, or casualty insurance concluded pursuant to the provisions of Article 8, paragraph (1) (Conclusion of Assets Management Contracts) of the Defined Contribution Pension Act; a benefits contract related to asset-building for wage earners as prescribed in the preceding two paragraphs means a contract for trusts, life insurance, life mutual aid, or casualty insurance, as prescribed in Article 6-2, paragraph (1) (Benefits Contracts Related to Asset-Building for Wage Earners) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) (including a contract for mutual aid deeming the occurrence of grounds to pay mutual aid monies pertaining to the contract for life mutual aid to be a mutual aid incident; hereinafter the same applies in this paragraph) or a contract for trusts concluded based on a contract concerning the delegation of the establishment of securities investment trusts prescribed in the paragraph; and a benefits contract related to an asset-building fund for wage earners as prescribed in the preceding two paragraphs means a contract for trusts, life insurance, life mutual aid, or casualty insurance, prescribed in Article 6-3, paragraph (2) (Benefits Contracts Related to Asset-Building Funds for Wage Earners) of the Act, a contract for trusts concluded based on a contract concerning the delegation of the establishment of securities investment trusts prescribed in the paragraph, or a contract concerning the depositing of deposits or savings prescribed in paragraph (3) of the Article or concerning purchasing of securities. machine translation, not official **第四項** 第一項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを切り捨てる。 art-84/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-84/par-4 · https://japanlaw.org/l/340AC0000000034/art-84/par-4 The number of months set forth in paragraph (1) is calculated in accordance with the calendar and a division of less than one month is discarded. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-84/par-1: 確定給付企業年金法（平成十三年法律第五十号）第五十九条 → e-Gov law 413AC0000000050, 第五十九条 (Article 59), art-59 — not held in this collection - art-84/par-1: 同法第九十一条の二十五 → e-Gov law 413AC0000000050, 第九十一条の二十五 (Article 91-25), art-91-25 — not held in this collection - art-84/par-1: 確定拠出年金法（平成十三年法律第八十八号）第二条第三項 → e-Gov law 413AC0000000088, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-84/par-1: 国家公務員共済組合法（昭和三十三年法律第百二十八号）第二十一条第二項第二号 → e-Gov law 333AC0000000128, 第二十一条第二項第二号 (Article 21, paragraph (2), item (ii)), art-21/par-2/item-2 — not held in this collection - art-84/par-1: 地方公務員等共済組合法（昭和三十七年法律第百五十二号）第三条の二第一項第三号 → e-Gov law 337AC0000000152, 第三条の二第一項第三号 (Article 3-2, paragraph (1), item (iii)), art-3-2/par-1/item-3 — not held in this collection - art-84/par-1: 同法第三十八条の二第二項第四号 → e-Gov law 337AC0000000152, 第三十八条の二第二項第四号 (Article 38-2, paragraph (2), item (iv)), art-38-2/par-2/item-4 — not held in this collection - art-84/par-1: 日本私立学校振興・共済事業団法（平成九年法律第四十八号）第二十三条第一項第八号 → e-Gov law 409AC0000000048, 第二十三条第一項第八号 (Article 23, paragraph (1), item (viii)), art-23/par-1/item-8 — not held in this collection - art-84/par-1: この項 → 法人税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-1 - art-84/par-1: 次項第七号 → 法人税法 第八十四条第二項第七号 (Article 84, paragraph (2), item (vii)), art-84/par-2/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-7 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-7 - art-84/par-1: 第三項 → 法人税法 第八十四条第三項 (Article 84, paragraph (3)), art-84/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-3 · https://japanlaw.org/l/340AC0000000034/art-84/par-3 - art-84/par-2: 第八号から第十二号まで → 法人税法 第八十四条第二項第十一号 (Article 84, paragraph (2), item (xi)), art-84/par-2/item-11 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-11 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-11 - art-84/par-2: 第八号から第十二号まで → 法人税法 第八十四条第二項第九号 (Article 84, paragraph (2), item (ix)), art-84/par-2/item-9 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-9 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-9 - art-84/par-2: 前項 → 法人税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-1 - art-84/par-2: 第八号から第十二号まで → 法人税法 第八十四条第二項第八号 (Article 84, paragraph (2), item (viii)), art-84/par-2/item-8 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-8 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-8 - art-84/par-2: 第八号から第十二号まで → 法人税法 第八十四条第二項第十号 (Article 84, paragraph (2), item (x)), art-84/par-2/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-10 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-10 - art-84/par-2: 第八号から第十二号まで → 法人税法 第八十四条第二項第十二号 (Article 84, paragraph (2), item (xii)), art-84/par-2/item-12 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-12 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-12 - art-84/par-2/item-2/sub-1: 保険業法第百十六条第一項 → e-Gov law 407AC0000000105, 第百十六条第一項 (Article 116, paragraph (1)), art-116/par-1 — not held in this collection - art-84/par-2/item-2/sub-1: 第四号 → 法人税法 第八十四条第二項第四号 (Article 84, paragraph (2), item (iv)), art-84/par-2/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-4 - art-84/par-2/item-2/sub-1: この号 → 法人税法 第八十四条第二項第二号 (Article 84, paragraph (2), item (ii)), art-84/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-2 - art-84/par-2/item-3: 農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection - art-84/par-2/item-3/sub-1: 農業協同組合法第十一条の三十二 → e-Gov law 322AC0000000132, 第十一条の三十二 (Article 11-32), art-11-32 — not held in this collection - art-84/par-2/item-3/sub-1: この号 → 法人税法 第八十四条第二項第三号 (Article 84, paragraph (2), item (iii)), art-84/par-2/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-3 - art-84/par-2/item-8: 確定拠出年金法第二条第三項 → e-Gov law 413AC0000000088, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-84/par-2/item-8: 同条第五項 → e-Gov law 413AC0000000088, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection - art-84/par-2/item-8: 同法第六十一条第一項第三号 → e-Gov law 413AC0000000088, 第六十一条第一項第三号 (Article 61, paragraph (1), item (iii)), art-61/par-1/item-3 — not held in this collection - art-84/par-2/item-9: 国家公務員共済組合法第二十一条第二項第二号 → e-Gov law 333AC0000000128, 第二十一条第二項第二号 (Article 21, paragraph (2), item (ii)), art-21/par-2/item-2 — not held in this collection - art-84/par-2/item-9: 同条第一項 → e-Gov law 333AC0000000128, 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — not held in this collection - art-84/par-2/item-10: 地方公務員等共済組合法第三条の二第一項第三号 → e-Gov law 337AC0000000152, 第三条の二第一項第三号 (Article 3-2, paragraph (1), item (iii)), art-3-2/par-1/item-3 — not held in this collection - art-84/par-2/item-10/sub-1: 地方公務員等共済組合法第三条第一項 → e-Gov law 337AC0000000152, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-84/par-2/item-10/sub-1: 同項第一号から第四号まで → e-Gov law 337AC0000000152, 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-84/par-2/item-10/sub-1: 同法第二十四条の二 → e-Gov law 337AC0000000152, 第二十四条の二 (Article 24-2), art-24-2 — not held in this collection - art-84/par-2/item-10/sub-2: 地方公務員等共済組合法第二十七条第一項 → e-Gov law 337AC0000000152, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection - art-84/par-2/item-10/sub-2: 同法第三十八条第一項 → e-Gov law 337AC0000000152, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection - art-84/par-2/item-10/sub-2: 同法第二十四条の二 → e-Gov law 337AC0000000152, 第二十四条の二 (Article 24-2), art-24-2 — not held in this collection - art-84/par-2/item-11: 地方公務員等共済組合法第三十八条の二第二項第四号 → e-Gov law 337AC0000000152, 第三十八条の二第二項第四号 (Article 38-2, paragraph (2), item (iv)), art-38-2/par-2/item-4 — not held in this collection - art-84/par-2/item-11: 同条第一項 → e-Gov law 337AC0000000152, 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — not held in this collection - art-84/par-2/item-11: 同法第三十八条の八の二第一項 → e-Gov law 337AC0000000152, 第三十八条の八の二第一項 (Article 38-8-2, paragraph (1)), art-38-8-2/par-1 — not held in this collection - art-84/par-3: 確定給付企業年金法第六十五条第一項 → e-Gov law 413AC0000000050, 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — not held in this collection - art-84/par-3: 同法第六十六条第一項 → e-Gov law 413AC0000000050, 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — not held in this collection - art-84/par-3: 同法第九十一条の二十五 → e-Gov law 413AC0000000050, 第九十一条の二十五 (Article 91-25), art-91-25 — not held in this collection - art-84/par-3: 同法第六十六条第二項 → e-Gov law 413AC0000000050, 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — not held in this collection - art-84/par-3: 同条第四項 → e-Gov law 413AC0000000050, 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — not held in this collection - art-84/par-3: 確定拠出年金法第八条第一項 → e-Gov law 413AC0000000088, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection - art-84/par-3: 勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条の二第一項 → e-Gov law 346AC0000000092, 第六条の二第一項 (Article 6-2, paragraph (1)), art-6-2/par-1 — not held in this collection - art-84/par-3: 同法第六条の三第二項 → e-Gov law 346AC0000000092, 第六条の三第二項 (Article 6-3, paragraph (2)), art-6-3/par-2 — not held in this collection - art-84/par-3: 同条第三項 → e-Gov law 346AC0000000092, 第六条の三第三項 (Article 6-3, paragraph (3)), art-6-3/par-3 — not held in this collection - art-84/par-3: 前二項 → 法人税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-1 - art-84/par-3: 前二項 → 法人税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-2 · https://japanlaw.org/l/340AC0000000034/art-84/par-2 - art-84/par-3: この項 → 法人税法 第八十四条第三項 (Article 84, paragraph (3)), art-84/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-3 · https://japanlaw.org/l/340AC0000000034/art-84/par-3 - art-84/par-4: 第一項 → 法人税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-1 ## Cited by 19 provisions cite this one. No official source publishes this direction. - 所得税法 第十三条第三項第二号（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属） — https://japanlaw.org/ja/income-tax-act/art-13/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-13/par-3/item-2 - 法人税法 第四条第一項 — https://japanlaw.org/ja/corporation-tax-act/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-4/par-1 - 法人税法 第七条第一項（退職年金業務等を行う内国法人の退職年金等積立金の課税） — https://japanlaw.org/ja/corporation-tax-act/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-7/par-1 - 法人税法 第十二条第四項第一号（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属） — https://japanlaw.org/ja/corporation-tax-act/art-12/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-12/par-4/item-1 - 法人税法 第八十四条第一項（退職年金等積立金の額の計算） — https://japanlaw.org/ja/corporation-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-1 - 法人税法 第八十四条第二項（退職年金等積立金の額の計算） — https://japanlaw.org/ja/corporation-tax-act/art-84/par-2 · https://japanlaw.org/l/340AC0000000034/art-84/par-2 - 法人税法 第八十四条第二項第二号イ（退職年金等積立金の額の計算） — https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-2/sub-1 - 法人税法 第八十四条第二項第三号イ（退職年金等積立金の額の計算） — https://japanlaw.org/ja/corporation-tax-act/art-84/par-2/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-2/item-3/sub-1 - 法人税法 第八十四条第三項（退職年金等積立金の額の計算） — https://japanlaw.org/ja/corporation-tax-act/art-84/par-3 · https://japanlaw.org/l/340AC0000000034/art-84/par-3 - 法人税法 第八十四条第四項（退職年金等積立金の額の計算） — https://japanlaw.org/ja/corporation-tax-act/art-84/par-4 · https://japanlaw.org/l/340AC0000000034/art-84/par-4 - 法人税法 第八十四条の二第一項（退職年金業務等の引継ぎをした場合の特例） — https://japanlaw.org/ja/corporation-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-84-2/par-1 - 法人税法 第八十四条の二第一項第一号（退職年金業務等の引継ぎをした場合の特例） — https://japanlaw.org/ja/corporation-tax-act/art-84-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-84-2/par-1/item-1 - 法人税法 第八十四条の二第一項第二号（退職年金業務等の引継ぎをした場合の特例） — https://japanlaw.org/ja/corporation-tax-act/art-84-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-84-2/par-1/item-2 - 法人税法 第八十五条第一項（退職年金業務等の引継ぎを受けた場合の特例） — https://japanlaw.org/ja/corporation-tax-act/art-85/par-1 · https://japanlaw.org/l/340AC0000000034/art-85/par-1 - 法人税法 第八十五条第一項第一号（退職年金業務等の引継ぎを受けた場合の特例） — https://japanlaw.org/ja/corporation-tax-act/art-85/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-85/par-1/item-1 - 法人税法 第八十五条第一項第二号（退職年金業務等の引継ぎを受けた場合の特例） — https://japanlaw.org/ja/corporation-tax-act/art-85/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-85/par-1/item-2 - 法人税法 第八十六条第一項（退職年金業務等を廃止した場合の特例） — https://japanlaw.org/ja/corporation-tax-act/art-86/par-1 · https://japanlaw.org/l/340AC0000000034/art-86/par-1 - 法人税法 第百四十五条の十一第一項（外国法人に係る退職年金等積立金の額の計算） — https://japanlaw.org/ja/corporation-tax-act/art-145-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-11/par-1 - 租税特別措置法 第六十八条の五第一項（退職年金等積立金に対する法人税の課税の停止） — https://japanlaw.org/ja/special-taxation-measures-act/art-68-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-5/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-050, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08