# 法人税法 / Corporation Tax Act — 第二十六条 (Supplementary Provisions, Article 26) - 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: 第二十六条 (Supplementary Provisions, Article 26)（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） — address `suppl-4131-50/art-26` - 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/art-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26 - 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 --- ## Cites - 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 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 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 --- ## 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-20261008T111236-091, 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