# 法人税法 / Corporation Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4131-50` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4131-50 - 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. --- ## 附　則 平成一三年六月一五日法律第五〇号 suppl-4131-50 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4131-50/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-1 **第一項** この法律は、平成十四年四月一日から施行する。 suppl-4131-50/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-1/par-1 This Act comes into effect on April 1, 2002. machine translation, not official ### 第二十五条（適格退職年金契約に係る権利義務の確定給付企業年金への移転） — Transfer of Rights and Obligations Pertaining to a Qualified Retirement Pension Contract to a Defined-Benefit Corporate Pension caption: machine translation, not official suppl-4131-50/art-25 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25 **第一項** 事業主等は、その実施事業所の事業主が前条の規定による改正後の法人税法（以下「新法人税法」という。）附則第二十条第三項に規定する適格退職年金契約を締結している場合は、平成二十四年三月三十一日までの間に限り、厚生労働大臣の承認（当該確定給付企業年金が基金型企業年金である場合にあっては、認可）を受けて、当該適格退職年金契約に係る同条第二項第一号ロに規定する信託の受益者又は同項第二号ロに規定する保険金受取人若しくは同項第三号ロに規定する共済金受取人（以下「移行適格退職年金受益者等」という。）に係る給付の支給に関する権利義務を承継することができる。 suppl-4131-50/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-1 If the employer of its implementing place of business has concluded a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the Corporation Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as "the New Corporation Tax Act"), an employer, etc. may, only until March 31, 2012 and upon obtaining the approval of the Minister of Health, Labour and Welfare (or, if that defined-benefit corporate pension is a fund-type corporate pension, the authorization), succeed to the rights and obligations concerning the payment of benefits pertaining to the beneficiaries of a trust prescribed in paragraph (2), item (i), (b) of that Article, the insurance beneficiaries prescribed in item (ii), (b) of that paragraph or the mutual aid benefit beneficiaries prescribed in item (iii), (b) of that paragraph (hereinafter referred to as "beneficiaries, etc. of a transferred qualified retirement pension") under that qualified retirement pension contract. machine translation, not official **第二項** 第七十四条第二項及び第三項の規定は当該確定給付企業年金が規約型企業年金である場合に事業主が前項の承認の申請を行う場合について、第七十六条第二項の規定は当該確定給付企業年金が基金型企業年金である場合に基金が前項の認可の申請を行う場合について、それぞれ準用する。 suppl-4131-50/art-25/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-2 The provisions of Article 74, paragraphs (2) and (3) apply mutatis mutandis to the case where, if that defined-benefit corporate pension is a contract-type corporate pension, the employer applies for the approval referred to in the preceding paragraph, and the provisions of Article 76, paragraph (2) apply mutatis mutandis to the case where, if that defined-benefit corporate pension is a fund-type corporate pension, the fund applies for the authorization referred to in the preceding paragraph. machine translation, not official **第三項** 第一項の規定により当該事業主等が権利義務を承継する場合においては、当該適格退職年金契約に係る新法人税法附則第二十条第二項各号に掲げる法人から当該確定給付企業年金の資産管理運用機関等に当該適格退職年金契約に係る積立金を移換するものとする。 suppl-4131-50/art-25/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-3 If that employer, etc. succeeds to the rights and obligations pursuant to the provisions of paragraph (1), the reserves under that qualified retirement pension contract are to be transferred from the corporation listed in any of the items of Article 20, paragraph (2) of the Supplementary Provisions of the New Corporation Tax Act that pertains to that qualified retirement pension contract to the asset management institution, etc. of that defined-benefit corporate pension. machine translation, not official **第四項** 第一項の規定により移行適格退職年金受益者等に係る給付の支給に関する権利義務を承継した確定給付企業年金については、第三十六条第四項及び第四十一条第三項の規定は適用せず、第三十六条第二項及び第四十一条第二項の適用については、第三十六条第二項中「次に掲げる要件（」とあるのは「次に掲げる要件（附則第二十五条第一項の規定により給付の支給に関する権利義務を承継した移行適格退職年金受益者等については、別に政令で定める要件とし、」と、第四十一条第二項中「次に掲げる要件」とあるのは「次に掲げる要件（附則第二十五条第一項の規定により給付の支給に関する権利義務を承継した移行適格退職年金受益者等については、別に政令で定める要件）」とする。 suppl-4131-50/art-25/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-4 With regard to a defined-benefit corporate pension that has succeeded to the rights and obligations concerning the payment of benefits pertaining to beneficiaries, etc. of a transferred qualified retirement pension pursuant to the provisions of paragraph (1), the provisions of Article 36, paragraph (4) and Article 41, paragraph (3) do not apply, and with regard to the application of Article 36, paragraph (2) and Article 41, paragraph (2), the phrase "the following requirements (" in Article 36, paragraph (2) is deemed to be replaced with "the following requirements (for beneficiaries, etc. of a transferred qualified retirement pension whose rights and obligations concerning the payment of benefits have been succeeded to pursuant to the provisions of Article 25, paragraph (1) of the Supplementary Provisions, the requirements separately specified by Cabinet Order, and", and the phrase "the following requirements" in Article 41, paragraph (2) is deemed to be replaced with "the following requirements (for beneficiaries, etc. of a transferred qualified retirement pension whose rights and obligations concerning the payment of benefits have been succeeded to pursuant to the provisions of Article 25, paragraph (1) of the Supplementary Provisions, the requirements separately specified by Cabinet Order)". machine translation, not official ### 第二十六条（適格退職年金契約に係る権利義務の厚生年金基金への移転） — Transfer of Rights and Obligations Pertaining to a Qualified Retirement Pension Contract to an Employees' Pension Fund caption: machine translation, not official suppl-4131-50/art-26 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26 **第一項** 厚生年金基金は、その設立事業所の事業主が、新法人税法附則第二十条第三項に規定する適格退職年金契約を締結している場合は、平成二十四年三月三十一日までの間に限り、厚生労働大臣の認可を受けて、移行適格退職年金受益者等に係る給付の支給に関する権利義務を承継することができる。 suppl-4131-50/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-1 If the employer of its establishing place of business has concluded a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the New Corporation Tax Act, an employees' pension fund may, only until March 31, 2012 and upon obtaining the authorization of the Minister of Health, Labour and Welfare, succeed to the rights and obligations concerning the payment of benefits pertaining to beneficiaries, etc. of a transferred qualified retirement pension. machine translation, not official **第二項** 第百七条第三項の規定は、厚生年金基金が前項の認可の申請を行う場合について準用する。 suppl-4131-50/art-26/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-2 The provisions of Article 107, paragraph (3) apply mutatis mutandis to the case where an employees' pension fund applies for the authorization referred to in the preceding paragraph. machine translation, not official **第三項** 第一項の規定により当該厚生年金基金が権利義務を承継する場合においては、当該適格退職年金契約に係る新法人税法附則第二十条第二項各号に掲げる法人から当該厚生年金基金に当該適格退職年金契約に係る積立金を移換するものとする。 suppl-4131-50/art-26/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-3 If that employees' pension fund succeeds to the rights and obligations pursuant to the provisions of paragraph (1), the reserves under that qualified retirement pension contract are to be transferred from the corporation listed in any of the items of Article 20, paragraph (2) of the Supplementary Provisions of the New Corporation Tax Act that pertains to that qualified retirement pension contract to that employees' pension fund. machine translation, not official **第四項** 第一項の規定により給付の支給に関する権利義務を承継する移行適格退職年金受益者等であって当該厚生年金基金の加入員とならない者については、厚生年金保険法第百三十一条から第百三十三条の二まで、第百三十五条並びに第百三十六条において準用する同法第三十六条第一項及び第二項の規定は、適用しない。 suppl-4131-50/art-26/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-4 With regard to a beneficiary, etc. of a transferred qualified retirement pension whose rights and obligations concerning the payment of benefits are succeeded to pursuant to the provisions of paragraph (1) and who does not become a member of that employees' pension fund, the provisions of Articles 131 through 133-2 and Article 135 of the Employees' Pension Insurance Act, and of Article 36, paragraphs (1) and (2) of that Act as applied mutatis mutandis pursuant to Article 136 of that Act, do not apply. machine translation, not official **第五項** 第一項の規定により移行適格退職年金受益者等に係る給付の支給に関する権利義務を承継した厚生年金基金が支給する死亡を支給理由とする年金たる給付又は一時金たる給付（第一項の認可を受けた日において、当該適格退職年金契約に基づき移行適格退職年金受益者等の死亡により支給される退職年金の給付を受ける権利を有する者に支給するものに限る。）については、厚生年金保険法第百三十六条において準用する同法第四十一条の規定は、適用しない。 suppl-4131-50/art-26/par-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-5 The provisions of Article 41 of the Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 136 of that Act do not apply to benefits in the form of a pension or benefits in the form of a lump-sum payment that an employees' pension fund which has succeeded to the rights and obligations concerning the payment of benefits pertaining to beneficiaries, etc. of a transferred qualified retirement pension pursuant to the provisions of paragraph (1) pays on the grounds of death (limited to those paid to a person who, on the date of obtaining the authorization referred to in paragraph (1), has the right to receive benefits of a retirement pension paid due to the death of a beneficiary, etc. of a transferred qualified retirement pension under that qualified retirement pension contract). machine translation, not official ### 第二十七条 suppl-4131-50/art-27 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-27 **第一項** 前二条に定めるもののほか、新法人税法附則第二十条第三項に規定する適格退職年金契約に係る権利義務の承継に関し必要な事項は、政令で定める。 suppl-4131-50/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-27/par-1 Beyond what is provided for in the preceding two Articles, necessary matters concerning the succession to rights and obligations pertaining to a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the New Corporation Tax Act are specified by Cabinet Order. machine translation, not official ### 第二十八条（適格退職年金契約に係る資産の独立行政法人勤労者退職金共済機構への移換） — Transfer of Assets Pertaining to a Qualified Retirement Pension Contract to the Organization for Workers' Retirement Allowance Mutual Aid, an incorporated administrative agency caption: machine translation, not official suppl-4131-50/art-28 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28 **第一項** 中小企業退職金共済法第二条第一項に規定する中小企業者（以下この条において単に「中小企業者」という。）であって、新法人税法附則第二十条第三項に規定する適格退職年金契約を締結しているものが、平成二十四年三月三十一日までの間に、その雇用する従業員を被共済者として中小企業退職金共済法第二条第三項に規定する退職金共済契約（以下この条において単に「退職金共済契約」という。）を締結した場合において、当該適格退職年金契約の相手方が、独立行政法人勤労者退職金共済機構（以下この条において「機構」という。）との間で、当該退職金共済契約の被共済者となった者について、当該適格退職年金契約に係る被共済者持分額（当該適格退職年金契約に係る信託財産の価額、保険料積立金に相当する金額又は共済掛金積立金に相当する金額であって中小企業者が負担した部分の金額のうち、当該被共済者の持分として厚生労働省令で定める方法により算定した額をいう。）の範囲内の金額を機構に引き渡すことその他厚生労働省令で定める事項を約する契約を締結したときは、当該機構との契約で定めるところによって当該金額（以下この条において「引渡金額」という。）を機構に引き渡すものとする。 suppl-4131-50/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-1 If a small and medium sized enterprise prescribed in Article 2, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (hereinafter simply referred to as a "small and medium sized enterprise" in this Article) that has concluded a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the New Corporation Tax Act concludes, by March 31, 2012, a retirement allowance mutual aid contract prescribed in Article 2, paragraph (3) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (hereinafter simply referred to as a "retirement allowance mutual aid contract" in this Article) with the employees it employs as covered employees, and the other party to that qualified retirement pension contract concludes with the Organization for Workers' Retirement Allowance Mutual Aid, an incorporated administrative agency (hereinafter referred to as "the Organization" in this Article) a contract under which it promises, with respect to the persons who have become covered employees under that retirement allowance mutual aid contract, to hand over to the Organization an amount within the limit of the covered employee's share under that qualified retirement pension contract (meaning the amount calculated, by the method specified by Order of the Ministry of Health, Labour and Welfare, as that covered employee's share out of the portion borne by the small and medium sized enterprise of the value of the trust property, the amount equivalent to the insurance reserves or the amount equivalent to the mutual aid premium reserves pertaining to that qualified retirement pension contract), and other matters specified by Order of the Ministry of Health, Labour and Welfare, that other party is to hand over that amount (hereinafter referred to as the "amount to be handed over" in this Article) to the Organization as provided in the contract with the Organization. machine translation, not official **第二項** 引渡金額のうち、当該退職金共済契約の効力が生じた日における掛金月額その他の事情を勘案して政令で定める額については、厚生労働省令で定めるところにより、政令で定める月数を当該退職金共済契約の被共済者に係る掛金納付月数に通算するものとする。この場合において、その通算すべき月数は、当該退職金共済契約の被共済者となった者が適格退職年金契約に係る移行適格退職年金受益者等であった期間の月数を超えることができない。 suppl-4131-50/art-28/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-2 With regard to the amount specified by Cabinet Order, out of the amount to be handed over, in consideration of the monthly installment as of the date on which that retirement allowance mutual aid contract took effect and other circumstances, the number of months specified by Cabinet Order is to be added to the number of months of installment payments for the covered employee under that retirement allowance mutual aid contract, as provided by Order of the Ministry of Health, Labour and Welfare. In this case, the number of months to be added may not exceed the number of months of the period during which the person who has become the covered employee under that retirement allowance mutual aid contract was a beneficiary, etc. of a transferred qualified retirement pension under a qualified retirement pension contract. machine translation, not official **第三項** 引渡金額から前項の政令で定める額を控除した残余の額を有する当該退職金共済契約の被共済者が退職したときにおける退職金の額は、中小企業退職金共済法第十条第一項ただし書及び第二項の規定にかかわらず、次の各号に掲げる前項の規定による通算後の掛金納付月数の区分に応じ、当該各号に定める額とする。 suppl-4131-50/art-28/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3 The amount of the retirement allowance payable when a covered employee under that retirement allowance mutual aid contract who has the remaining amount obtained by deducting the amount specified by Cabinet Order referred to in the preceding paragraph from the amount to be handed over retires is, notwithstanding the provisions of the proviso to Article 10, paragraph (1) and paragraph (2) of that Article of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, the amount specified in the following items in accordance with the category of the number of months of installment payments after the addition under the provisions of the preceding paragraph listed in those items: machine translation, not official **一** 十一月以下　当該引渡しをした日の属する月の翌月から当該被共済者となった者が退職した日の属する月までの期間につき、当該残余の額に対し、政令で定める利率に厚生労働大臣が定める利率を加えた利率の複利による計算をして得た元利合計額（当該引渡しをした日の属する月に当該被共済者となった者が退職したときは、当該残余の額。次号において「計算後残余額」という。） suppl-4131-50/art-28/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3/item-1 11 months or less: the total amount of principal and interest obtained by calculating compound interest on that remaining amount, for the period from the month following the month containing the date of that handing over to the month containing the date on which the person who has become that covered employee retired, at the rate obtained by adding the rate set by the Minister of Health, Labour and Welfare to the rate specified by Cabinet Order (or, if the person who has become that covered employee retired in the month containing the date of that handing over, that remaining amount; referred to as the "remaining amount after interest calculation" in the following item); machine translation, not official **二** 十二月以上　中小企業退職金共済法第十条第二項の規定により算定した額に計算後残余額を加算した額 suppl-4131-50/art-28/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3/item-2 12 months or more: the amount obtained by adding the remaining amount after interest calculation to the amount calculated pursuant to the provisions of Article 10, paragraph (2) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act. machine translation, not official **第四項** 前項の残余の額を有する当該退職金共済契約の被共済者に係る当該退職金共済契約が解除されたときにおける解約手当金の額は、中小企業退職金共済法第十六条第三項の規定にかかわらず、前項の規定の例により計算して得た額とする。 suppl-4131-50/art-28/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-4 The amount of the cancellation allowance payable when the retirement allowance mutual aid contract pertaining to a covered employee under that retirement allowance mutual aid contract who has the remaining amount referred to in the preceding paragraph is cancelled is, notwithstanding the provisions of Article 16, paragraph (3) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, the amount calculated in accordance with the provisions of the preceding paragraph. machine translation, not official **第五項** 第一項の規定により引渡金額が機構に引き渡された退職金共済契約の被共済者については、中小企業者は、中小企業退職金共済法第二十七条第一項の規定にかかわらず、同項の申出をすることができない。 suppl-4131-50/art-28/par-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-5 With regard to a covered employee under a retirement allowance mutual aid contract for whom the amount to be handed over has been handed over to the Organization pursuant to the provisions of paragraph (1), the small and medium sized enterprise may not, notwithstanding the provisions of Article 27, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, make the request referred to in that paragraph. machine translation, not official ### 第三十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4131-50/art-37 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-37 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-37 **第一項** この法律（附則第一条各号に掲げる規定については、当該規定）の施行前にした行為に対する罰則の適用については、なお従前の例による。 suppl-4131-50/art-37/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-37/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-37/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect. machine translation, not official ### 第三十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4131-50/art-38 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-38 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-38 **第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-4131-50/art-38/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-38/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4131-50/art-25/par-1: 同項第二号 → 法人税法 附則第二十条第二項第二号 (Supplementary Provisions, Article 20, paragraph (2), item (ii)), suppl-3401-34/art-20/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-2 - suppl-4131-50/art-25/par-1: 同条第二項第一号 → 法人税法 附則第二十条第二項第一号 (Supplementary Provisions, Article 20, paragraph (2), item (i)), suppl-3401-34/art-20/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-1 - suppl-4131-50/art-25/par-1: 附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-3 - suppl-4131-50/art-25/par-1: 同項第三号 → 法人税法 附則第二十条第二項第三号 (Supplementary Provisions, Article 20, paragraph (2), item (iii)), suppl-3401-34/art-20/par-2/item-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2/item-3 - suppl-4131-50/art-25/par-2: 前項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4131-50/art-25/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-1 - suppl-4131-50/art-25/par-3: 第一項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4131-50/art-25/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-1 - suppl-4131-50/art-25/par-3: 新法人税法附則第二十条第二項 → 法人税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3401-34/art-20/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2 - suppl-4131-50/art-25/par-4: 第一項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4131-50/art-25/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-1 - suppl-4131-50/art-26/par-1: 新法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-3 - suppl-4131-50/art-26/par-2: 前項 → 法人税法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-4131-50/art-26/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-1 - suppl-4131-50/art-26/par-3: 第一項 → 法人税法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-4131-50/art-26/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-1 - suppl-4131-50/art-26/par-3: 新法人税法附則第二十条第二項 → 法人税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3401-34/art-20/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2 - suppl-4131-50/art-26/par-4: 第一項 → 法人税法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-4131-50/art-26/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-1 - suppl-4131-50/art-26/par-4: 厚生年金保険法第百三十一条 → e-Gov law 329AC0000000115, 第百三十一条 (Article 131), art-131 — not held in this collection - suppl-4131-50/art-26/par-4: 第百三十三条の二 → e-Gov law 329AC0000000115, 第百三十三条の二 (Article 133-2), art-133-2 — not held in this collection - suppl-4131-50/art-26/par-4: 第百三十五条 → e-Gov law 329AC0000000115, 第百三十五条 (Article 135), art-135 — not held in this collection - suppl-4131-50/art-26/par-4: 第百三十六条 → e-Gov law 329AC0000000115, 第百三十六条 (Article 136), art-136 — not held in this collection - suppl-4131-50/art-26/par-4: 同法第三十六条第一項 → e-Gov law 329AC0000000115, 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — not held in this collection - suppl-4131-50/art-26/par-4: 第二項 → e-Gov law 329AC0000000115, 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — not held in this collection - suppl-4131-50/art-26/par-5: 第一項 → 法人税法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-4131-50/art-26/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-1 - suppl-4131-50/art-26/par-5: 厚生年金保険法第百三十六条 → e-Gov law 329AC0000000115, 第百三十六条 (Article 136), art-136 — not held in this collection - suppl-4131-50/art-26/par-5: 同法第四十一条 → e-Gov law 329AC0000000115, 第四十一条 (Article 41), art-41 — not held in this collection - suppl-4131-50/art-27/par-1: 前二条 → 法人税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4131-50/art-25 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25 - suppl-4131-50/art-27/par-1: 前二条 → 法人税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4131-50/art-26 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26 - suppl-4131-50/art-27/par-1: 新法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-3 - suppl-4131-50/art-28/par-1: 中小企業退職金共済法第二条第一項 → e-Gov law 334AC0000000160, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-4131-50/art-28/par-1: 中小企業退職金共済法第二条第三項 → e-Gov law 334AC0000000160, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - suppl-4131-50/art-28/par-1: 新法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-3 - suppl-4131-50/art-28/par-1: この条 → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4131-50/art-28 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28 - suppl-4131-50/art-28/par-3: 中小企業退職金共済法第十条第一項 → e-Gov law 334AC0000000160, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection - suppl-4131-50/art-28/par-3: 第二項 → e-Gov law 334AC0000000160, 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — not held in this collection - suppl-4131-50/art-28/par-3: 前項 → 法人税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4131-50/art-28/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-2 - suppl-4131-50/art-28/par-3/item-1: 次号 → 法人税法 附則第二十八条第三項第二号 (Supplementary Provisions, Article 28, paragraph (3), item (ii)), suppl-4131-50/art-28/par-3/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3/item-2 - suppl-4131-50/art-28/par-3/item-2: 中小企業退職金共済法第十条第二項 → e-Gov law 334AC0000000160, 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — not held in this collection - suppl-4131-50/art-28/par-4: 中小企業退職金共済法第十六条第三項 → e-Gov law 334AC0000000160, 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — not held in this collection - suppl-4131-50/art-28/par-4: 前項 → 法人税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4131-50/art-28/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3 - suppl-4131-50/art-28/par-5: 中小企業退職金共済法第二十七条第一項 → e-Gov law 334AC0000000160, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection - suppl-4131-50/art-28/par-5: 第一項 → 法人税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4131-50/art-28/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-1 - suppl-4131-50/art-37/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4131-50/art-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-1 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 法人税法 附則第二十五条第二項（適格退職年金契約に係る権利義務の確定給付企業年金への移転） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-2 - 法人税法 附則第二十五条第三項（適格退職年金契約に係る権利義務の確定給付企業年金への移転） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-3 - 法人税法 附則第二十五条第四項（適格退職年金契約に係る権利義務の確定給付企業年金への移転） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25/par-4 - 法人税法 附則第二十六条第二項（適格退職年金契約に係る権利義務の厚生年金基金への移転） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-2 - 法人税法 附則第二十六条第三項（適格退職年金契約に係る権利義務の厚生年金基金への移転） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-3 - 法人税法 附則第二十六条第四項（適格退職年金契約に係る権利義務の厚生年金基金への移転） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-4 - 法人税法 附則第二十六条第五項（適格退職年金契約に係る権利義務の厚生年金基金への移転） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-5 - 法人税法 附則第二十七条第一項 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-27/par-1 - 法人税法 附則第二十八条第一項（適格退職年金契約に係る資産の独立行政法人勤労者退職金共済機構への移換） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-1 - 法人税法 附則第二十八条第三項（適格退職年金契約に係る資産の独立行政法人勤労者退職金共済機構への移換） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3 - 法人税法 附則第二十八条第三項第一号（適格退職年金契約に係る資産の独立行政法人勤労者退職金共済機構への移換） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-3/item-1 - 法人税法 附則第二十八条第四項（適格退職年金契約に係る資産の独立行政法人勤労者退職金共済機構への移換） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-4 - 法人税法 附則第二十八条第五項（適格退職年金契約に係る資産の独立行政法人勤労者退職金共済機構への移換） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/par-5 - 法人税法 附則第三十七条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-37/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-37/par-1 - 法人税法 附則第十八条第一項（確定給付企業年金法の一部改正に伴う経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-39/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-39/art-18/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-20261008T111236-090, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-091, 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