# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十八条の五 (Article 68-5) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第六十八条の五 (Article 68-5)（退職年金等積立金に対する法人税の課税の停止） — address `art-68-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-68-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-68-5 - 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. --- ### 第六十八条の五（退職年金等積立金に対する法人税の課税の停止） — Suspension of Imposition of Corporation Tax on Retirement Pension Funds caption: machine translation, not official art-68-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-68-5 · https://japanlaw.org/l/332AC0000000026/art-68-5 **第一項** 法人税法第八十四条第一項に規定する退職年金業務等（同法附則第二十条第二項の規定により退職年金業務等とみなされる業務を含む。）を行う法人の平成十一年四月一日から令和十一年三月三十一日までの間に開始する各事業年度の退職年金等積立金については、同法第七条又は第九条及び同法附則第二十条第一項の規定にかかわらず、退職年金等積立金に対する法人税を課さない。 art-68-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-68-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-5/par-1 With regard to the retirement pension funds for each business year commencing during the period from April 1, 1999 to March 31, 2029 of a corporation that conducts retirement pension business, etc. prescribed in Article 84, paragraph (1) of the Corporation Tax Act (including business deemed to be retirement pension business, etc. pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act), notwithstanding the provisions of Article 7 or 9 of that Act and Article 20, paragraph (1) of the Supplementary Provisions of that Act, no corporation tax on retirement pension funds is imposed. machine translation, not official --- ## Cites - art-68-5/par-1: 同法第七条 → 法人税法 第七条 (Article 7), art-7 — https://japanlaw.org/ja/corporation-tax-act/art-7 · https://japanlaw.org/l/340AC0000000034/art-7 - art-68-5/par-1: 法人税法第八十四条第一項 → 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-68-5/par-1: 第九条 → 法人税法 第九条 (Article 9), art-9 — https://japanlaw.org/ja/corporation-tax-act/art-9 · https://japanlaw.org/l/340AC0000000034/art-9 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-169, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07