# 法人税法 / Corporation Tax Act — 第八十六条 (Article 86) - 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: 第八十六条 (Article 86)（退職年金業務等を廃止した場合の特例） — address `art-86` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-86 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-86 - 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. --- ### 第八十六条（退職年金業務等を廃止した場合の特例） — (Special Provisions on Abolished Retirement Pension Services) caption: Ministry of Justice translation — Japanese Law Translation Database System art-86 · https://japanlaw.org/ja/corporation-tax-act/art-86 · https://japanlaw.org/l/340AC0000000034/art-86 **第一項** 退職年金業務等を行う内国法人が前三条に規定する事業年度において退職年金業務等を廃止した場合におけるこれらの規定の適用については、第八十四条第一項（退職年金等積立金の額の計算）中「当該事業年度の月数」とあるのは「当該事業年度開始の日から退職年金業務等の廃止の日までの期間の月数」と、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）中「その分割又は譲渡の日から当該事業年度終了の日までの期間の月数」とあるのは「その分割又は譲渡の日から退職年金業務等の廃止の日までの期間の月数」と、前条第一項第一号中「当該事業年度の月数」とあるのは「当該事業年度開始の日から退職年金業務等の廃止の日までの期間の月数」と、同項第二号中「その合併、分割又は譲渡の日から当該事業年度終了の日までの期間の月数」とあるのは「その合併、分割又は譲渡の日から退職年金業務等の廃止の日までの期間の月数」とする。 art-86/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-86/par-1 · https://japanlaw.org/l/340AC0000000034/art-86/par-1 With regard to the application of the provisions of the preceding three Articles in the case where a domestic corporation engaged in retirement pension services, etc. has abolished its retirement pension services, etc. during a business year prescribed in these Articles, the term "the number of months of the business year" in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds) is deemed to be replaced with "the number of months in the period from the first day of the business year to the date of the abolition of retirement pension services, etc."; the term "the number of months in the period from the date of the company split or the transfer to the last day of the business year" in Article 84-2, paragraph (1), item (ii) (Special Provisions on Retirement Pension Services in a Succession) is deemed to be replaced with "the number of months in the period from the date of the company split or the transfer to the date of the abolition of retirement pension services, etc."; the term "the number of months in the business year" in paragraph (1), item (i) of the preceding Article is deemed to be replaced with "the number of months in the period from the first day of the business year to the date of the abolition of retirement pension services, etc."; and the term "the number of months in the period from the date of the merger, company split, or the transfer to the last day of the business year" in item (ii) of the paragraph is deemed to be replaced with "the number of months in the period from the date of the merger, company split, or the transfer to the date of the abolition of retirement pension services, etc." machine translation, not official --- ## Cites - art-86/par-1: 第八十四条第一項 → 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 - art-86/par-1: 前三条 → 法人税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/corporation-tax-act/art-84 · https://japanlaw.org/l/340AC0000000034/art-84 - art-86/par-1: 第八十四条の二第一項第二号 → 法人税法 第八十四条の二第一項第二号 (Article 84-2, paragraph (1), item (ii)), art-84-2/par-1/item-2 — 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 - art-86/par-1: 前条第一項第一号 → 法人税法 第八十五条第一項第一号 (Article 85, paragraph (1), item (i)), art-85/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-85/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-85/par-1/item-1 - art-86/par-1: 同項第二号 → 法人税法 第八十五条第一項第二号 (Article 85, paragraph (1), item (ii)), art-85/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-85/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-85/par-1/item-2 - art-86/par-1: 前三条 → 法人税法 第八十五条 (Article 85), art-85 — https://japanlaw.org/ja/corporation-tax-act/art-85 · https://japanlaw.org/l/340AC0000000034/art-85 - art-86/par-1: 前三条 → 法人税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/corporation-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000034/art-84-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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