# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の五 (Article 40-5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-5. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第四十条の五 (Article 40-5)（承認規定等の範囲） — address `art-40-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-5 - 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. --- ### 第四十条の五（承認規定等の範囲） — Scope of Approval Provisions, etc. caption: machine translation, not official art-40-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-5 · https://japanlaw.org/l/340M50000040011/art-40-5 **第一項** 令第二百八条の八第一項（承認規定等の範囲）に規定する財務省令で定める規定は、公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号）第二条（確定給付企業年金法の一部改正）の規定による改正前の確定給付企業年金法（次項において「旧確定給付企業年金法」という。）第百七条第一項（実施事業所に係る給付の支給に関する権利義務の厚生年金基金への移転）、第百十条の二第三項（厚生年金基金の設立事業所に係る給付の支給に関する権利義務の確定給付企業年金への移転）又は第百十一条第二項（厚生年金基金から規約型企業年金への移行）の規定とする。 art-40-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-5/par-1 · https://japanlaw.org/l/340M50000040011/art-40-5/par-1 The provisions specified by Ministry of Finance Order as prescribed in Article 208-8, paragraph (1) (Scope of Approval Provisions, etc.) of the Order are the provisions of Article 107, paragraph (1) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Implementing Places of Business to Employees' Pension Funds), Article 110-2, paragraph (3) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Places of Business Establishing Employees' Pension Funds to Defined-Benefit Corporate Pensions) or Article 111, paragraph (2) (Transition from Employees' Pension Fund to Contract-Type Corporate Pension) of the Defined-Benefit Corporate Pension Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013) (referred to as the "former Defined-Benefit Corporate Pension Act" in the following paragraph). machine translation, not official **第二項** 令第二百八条の八第二項に規定する旧効力確定給付企業年金法第百十条の二第三項の規定その他財務省令で定める規定は、旧確定給付企業年金法第百七条第一項又は第百十条の二第三項の規定とし、令第二百八条の八第二項に規定する旧効力確定給付企業年金法第百十二条第一項（厚生年金基金から基金への移行）の規定その他財務省令で定める規定は、旧確定給付企業年金法第百十二条第一項の規定とする。 art-40-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-5/par-2 · https://japanlaw.org/l/340M50000040011/art-40-5/par-2 The provisions of Article 110-2, paragraph (3) of the Former Effective Defined-Benefit Corporate Pension Act and other provisions specified by Ministry of Finance Order, prescribed in Article 208-8, paragraph (2) of the Order, are the provisions of Article 107, paragraph (1) or Article 110-2, paragraph (3) of the former Defined-Benefit Corporate Pension Act, and the provisions of Article 112, paragraph (1) (Transition from Employees' Pension Fund to Fund) of the Former Effective Defined-Benefit Corporate Pension Act and other provisions specified by Ministry of Finance Order, prescribed in Article 208-8, paragraph (2) of the Order, are the provisions of Article 112, paragraph (1) of the former Defined-Benefit Corporate Pension Act. machine translation, not official --- ## Cites - art-40-5/par-1: 令第二百八条の八第一項 → e-Gov law 340CO0000000096, 第二百八条の八第一項 (Article 208-8, paragraph (1)), art-208-8/par-1 — not held in this collection - art-40-5/par-1: 次項 → 所得税法施行規則 第四十条の五第二項 (Article 40-5, paragraph (2)), art-40-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-5/par-2 · https://japanlaw.org/l/340M50000040011/art-40-5/par-2 - art-40-5/par-2: 令第二百八条の八第二項 → e-Gov law 340CO0000000096, 第二百八条の八第二項 (Article 208-8, paragraph (2)), art-208-8/par-2 — not held in this collection ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第四十条の五第一項（承認規定等の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-5/par-1 · https://japanlaw.org/l/340M50000040011/art-40-5/par-1 - 所得税法施行規則 附則第三条第一項（個人年金保険契約等の対象となる共済に係る契約の要件の細目に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3599-9/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-3/par-1 - 所得税法施行規則 附則第五条第一項（生命保険契約等の対象となる共済に係る契約の要件の細目等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4209-24/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-5/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-027, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27