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(退職年金等積立金の額の計算)
第八十四条  退職年金業務等（厚生年金基金契約に係る信託、生命保険、生命共済、預貯金の受入れ若しくは有価証券の売買その他の方法による年金給付等積立金（厚生年金保険法（昭和二十九年法律第百十五号）第百三十条の二第二項（年金たる給付及び一時金たる給付に要する費用に関する契約）に規定する年金給付等積立金をいう。以下この項、次項第七号及び第三項において同じ。）の運用及び当該運用に係る年金給付等積立金の管理の受託の業務、確定給付年金資産管理運用契約に係る信託、生命保険若しくは生命共済の業務、確定給付年金基金資産運用契約に係る信託、生命保険、生命共済、預貯金の受入れ若しくは有価証券の売買その他の方法による確定給付年金積立金（確定給付企業年金法（平成十三年法律第五十号）第五十九条（積立金の積立て）に規定する積立金をいう。以下この項、次項第七号及び第三項において同じ。）の運用及び当該運用に係る確定給付年金積立金の管理の受託の業務、確定拠出年金資産管理契約に係る信託、生命保険、生命共済若しくは損害保険の業務、確定拠出年金法（平成十三年法律第八十八号）第二条第三項（定義）に規定する個人型年金を実施する業務、勤労者財産形成給付契約に係る信託、生命保険、生命共済若しくは損害保険の業務又は勤労者財産形成基金給付契約に係る信託、生命保険、生命共済、損害保険、預貯金の受入れ若しくは有価証券の購入及び当該購入に係る有価証券の保管の受託の業務をいう。以下この章において同じ。）を行う内国法人の各事業年度の退職年金等積立金の額は、当該事業年度開始の時における退職年金等積立金額を十二で除し、これに当該事業年度の月数を乗じて計算した金額とする。

Calculation of the Amount of Retirement Pension Funds
Article 84  The amount of retirement pension funds for each business year of a domestic corporation engaged in retirement pension services, etc. (meaning services for the management of a pension fund (meaning a pension fund as prescribed in Article 130-2, paragraph (2) (Contracts Concerning Expenses for Pension Payments and Lump Sum Payments) of the Welfare Pension Insurance Act (Act No. 115 of 1954); hereinafter the same applies in this paragraph, item (vii) of the following paragraph, and paragraph (3)) through the acceptance of a trust, life insurance, mutual aid life insurance, deposits, or savings under a welfare pension fund contract or through the buying and selling of securities or any other means, or through the acceptance of entrustment of the management of pension funds pertaining to such management; services for trusts, life insurance, or mutual aid life insurance under a contract for the management of assets in a defined benefit pension plan; services for the management of defined-benefit pension funds (meaning funds as prescribed in Article 59 (Funding of Reserves) under the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001); hereinafter the same applies in this paragraph, item (vii) of the following paragraph, and paragraph (3)) through the acceptance of a trust, life insurance, mutual aid life insurance, deposits, or savings under a defined-benefit pension fund contract, or through the buying and selling of securities or any other means, or through the acceptance of entrustment of the management of defined-benefit pension funds pertaining to such management; services for the management of a trust, life insurance, mutual aid life insurance, or casualty insurance pertaining to a contract for the management of assets in a defined contribution pension plan; services for carrying out a private pension plan as prescribed in Article 2, paragraph (3) (Definitions) of the Defined-Contribution Pension Act (Act No. 88 of 2001); services for the management of a trust, life insurance, mutual aid life insurance, or casualty insurance under a benefits contract related to asset-building for wage earners; or services under entrustment with the management of a trust, life insurance, mutual aid life insurance, casualty insurance, deposits, or savings under a benefits contract related to an asset-building fund for wage earners, purchasing securities, and retaining purchased securities; hereinafter the same applies in this Chapter) is to be the amount obtained by dividing the amount of retirement pension funds as of the beginning of the business year by 12 and then multiplying the result by the number of months of the business year.一  厚生年金基金契約、確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る信託の業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る信託財産の価額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項（老齢年金給付の基準）に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金資産管理運用契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうちその信託の受益者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各確定給付年金基金資産運用契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ニ 各確定拠出年金資産管理契約につき、当該契約に係る信託財産の価額として政令で定めるところにより計算した金額の合計額ホ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る信託財産の価額として政令で定めるところにより計算した金額の合計額(i)  a domestic corporation engaged in services for trusts pertaining to welfare pension fund contracts, contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or federation of corporate pension funds related to the contracts are to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) (Standard for Retirement Pension Benefits) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension plan, the portion of the premiums for the contracts that the beneficiaries of the trust have borne and that pertains to the trust properties(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the trust properties(d)  The sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(e)  The sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;二  厚生年金基金契約、確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る生命保険の業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る保険業法第百十六条第一項（責任準備金）に規定する責任準備金として積み立てられている金額（以下この号及び第四号において「責任準備金額」という。）のうち保険料積立金に相当する金額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金資産管理運用契約又は各確定給付年金基金資産運用契約につき、これらの契約に係る責任準備金額のうち保険料積立金に相当する金額から、これらの契約に係る掛金の額のうちその保険金受取人が負担した部分の金額でその保険料積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち保険料積立金に相当する金額として政令で定めるところにより計算した金額の合計額ニ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち保険料積立金に相当する金額として政令で定めるところにより計算した金額の合計額(ii)  a domestic corporation engaged in services for life insurance pertaining to welfare pension fund contracts, contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the insurance reserves out of the amount funded as a liability reserves as prescribed in Article 116, paragraph (1) (Liability Reserves) of the Insurance Business Act (hereinafter referred to as the "amount of liability reserves" in this item and item (iv)) pertaining to relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension funds or federation of corporate pension funds related to the contracts are to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to relevant contracts for the management of assets in a defined benefit pension plan or contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the insurance benefits have borne and that pertains to the insurance reserves(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(d)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;三  厚生年金基金契約、確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る生命共済の業務（当該生命共済の業務に係る共済金の支払事由の発生を共済事故とする共済の業務を含む。）を行う農業協同組合連合会（農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会をいう。）　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る農業協同組合法第十一条の十三（共済事業に係る責任準備金）に規定する責任準備金として積み立てられている金額（以下この号において「責任準備金額」という。）のうち共済掛金積立金に相当する金額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金資産管理運用契約又は各確定給付年金基金資産運用契約につき、これらの契約に係る責任準備金額のうち共済掛金積立金に相当する金額から、これらの契約に係る掛金の額のうちその共済金受取人が負担した部分の金額でその共済掛金積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち共済掛金積立金に相当する金額として政令で定めるところにより計算した金額の合計額ニ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち共済掛金積立金に相当する金額として政令で定めるところにより計算した金額の合計額(iii)  a federation of agricultural cooperatives (meaning a federation of agricultural cooperatives that conducts a business set forth in Article 10, paragraph (1), item (x) (Mutual Aid Related Facilities) of the Agricultural Cooperatives Act (Act No. 132 of 1947)) engaged in services for mutual aid life insurance pertaining to welfare pension fund contracts, contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners (such services include services for mutual aid provided by deeming the occurrence of grounds to pay mutual aid monies pertaining to the services for mutual aid life insurance to be a mutual aid incident): The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the mutual aid premium reserves out of the amount funded as a liability reserves prescribed in Article 11-13 (Liability Reserves for Mutual Aid Activities) of the Agricultural Cooperatives Act (hereinafter referred to as the "amount of liability reserves" in this item) pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or federation of corporate pension funds related to the contracts are to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined benefit pension plan or contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the mutual aid monies have borne and that pertains to the mutual aid premium reserves(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(d)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;四  確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る損害保険の業務を行う内国法人　次に掲げる金額の合計額イ 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち払戻積立金に相当する金額として政令で定めるところにより計算した金額の合計額ロ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち払戻積立金に相当する金額として政令で定めるところにより計算した金額の合計額(iv)  a domestic corporation engaged in services for casualty insurance pertaining to contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to asset-building funds for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;五  厚生年金基金契約、確定給付年金基金資産運用契約又は勤労者財産形成基金給付契約に係る預貯金の受入れの業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る預貯金の額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金基金資産運用契約につき、当該契約に係る預貯金の額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその預貯金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各勤労者財産形成基金給付契約につき、当該契約に係る預貯金の額として政令で定めるところにより計算した金額の合計額(v)  a domestic corporation engaged in services for accepting deposits or savings pertaining to a welfare pension fund contracts, contracts for the management of assets in a defined benefit pension fund, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amount of deposits or savings pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or corporate pension association related to the contracts is to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts of deposits or savings pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the deposits or savings(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts of deposits or savings pertaining to the relevant benefits contracts related to an asset-building fund for wage earners;六  勤労者財産形成基金給付契約に係る有価証券の購入及び当該購入に係る有価証券の保管の受託の業務を行う内国法人各勤労者財産形成基金給付契約につき、当該契約に係る有価証券の価額として政令で定めるところにより計算した金額の合計額(vi)  a domestic corporation engaged in services for accepting the consignment of purchasing securities pertaining to retaining benefits contracts related to an asset-building fund for wage earners and to retain purchased securities:The sum of the amounts calculated, as specified by Cabinet Order, as the value of the securities pertaining to the relevant benefits contracts related to an asset-building fund for wage earners;七  厚生年金基金契約又は確定給付年金基金資産運用契約に係る有価証券の売買その他の方法による年金給付等積立金又は確定給付年金積立金の運用及び当該運用に係る年金給付等積立金又は確定給付年金積立金の管理の受託の業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る有価証券その他の資産の価額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金基金資産運用契約につき、当該契約に係る有価証券その他の資産の価額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその有価証券その他の資産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額(vii)  a domestic corporation engaged in services to operate pension benefit funds or defined-benefit pension funds by way of buying and selling of securities pertaining to welfare pension fund contracts or contracts for the management of assets in a defined benefit pension fund or by any other means and to accept the consignment of the management of pension benefit funds or defined-benefit pension funds pertaining to such operation: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the securities and other assets pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or federation of corporate pension funds related to the contracts is to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the securities and other assets pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the securities and other assets; or八  確定拠出年金法第二条第三項に規定する個人型年金を実施する同条第五項に規定する連合会同法第六十一条第一項第三号（事務の委託）に規定する積立金の額として政令で定めるところにより計算した金額(viii)  a federation as prescribed in Article 2, paragraph (5) of the Defined-Contribution Pension Act that carries out a private pension plan as prescribed in paragraph (3) of the Article:The amount calculated, as specified by Cabinet Order, as the amount of the reserves prescribed in Article 61, paragraph (1), item (iii) (Entrustment of Affairs) of the Act.

前項に規定する退職年金等積立金額は、次の各号に掲げる法人の区分に応じ当該各号に定める金額とする。

The amount of retirement pension funds prescribed in the preceding paragraph is to be the amount specified in the following items, in accordance with the category of corporations listed in the relevant items:一  厚生年金基金契約、確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る信託の業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る信託財産の価額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項（老齢年金給付の基準）に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金資産管理運用契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうちその信託の受益者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各確定給付年金基金資産運用契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ニ 各確定拠出年金資産管理契約につき、当該契約に係る信託財産の価額として政令で定めるところにより計算した金額の合計額ホ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る信託財産の価額として政令で定めるところにより計算した金額の合計額(i)  a domestic corporation engaged in services for trusts pertaining to welfare pension fund contracts, contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or federation of corporate pension funds related to the contracts are to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) (Standard for Retirement Pension Benefits) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension plan, the portion of the premiums for the contracts that the beneficiaries of the trust have borne and that pertains to the trust properties(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the trust properties(d)  The sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(e)  The sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;二  厚生年金基金契約、確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る生命保険の業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る保険業法第百十六条第一項（責任準備金）に規定する責任準備金として積み立てられている金額（以下この号及び第四号において「責任準備金額」という。）のうち保険料積立金に相当する金額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金資産管理運用契約又は各確定給付年金基金資産運用契約につき、これらの契約に係る責任準備金額のうち保険料積立金に相当する金額から、これらの契約に係る掛金の額のうちその保険金受取人が負担した部分の金額でその保険料積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち保険料積立金に相当する金額として政令で定めるところにより計算した金額の合計額ニ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち保険料積立金に相当する金額として政令で定めるところにより計算した金額の合計額(ii)  a domestic corporation engaged in services for life insurance pertaining to welfare pension fund contracts, contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the insurance reserves out of the amount funded as a liability reserves as prescribed in Article 116, paragraph (1) (Liability Reserves) of the Insurance Business Act (hereinafter referred to as the "amount of liability reserves" in this item and item (iv)) pertaining to relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension funds or federation of corporate pension funds related to the contracts are to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to relevant contracts for the management of assets in a defined benefit pension plan or contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the insurance benefits have borne and that pertains to the insurance reserves(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(d)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;三  厚生年金基金契約、確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る生命共済の業務（当該生命共済の業務に係る共済金の支払事由の発生を共済事故とする共済の業務を含む。）を行う農業協同組合連合会（農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会をいう。）　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る農業協同組合法第十一条の十三（共済事業に係る責任準備金）に規定する責任準備金として積み立てられている金額（以下この号において「責任準備金額」という。）のうち共済掛金積立金に相当する金額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金資産管理運用契約又は各確定給付年金基金資産運用契約につき、これらの契約に係る責任準備金額のうち共済掛金積立金に相当する金額から、これらの契約に係る掛金の額のうちその共済金受取人が負担した部分の金額でその共済掛金積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち共済掛金積立金に相当する金額として政令で定めるところにより計算した金額の合計額ニ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち共済掛金積立金に相当する金額として政令で定めるところにより計算した金額の合計額(iii)  a federation of agricultural cooperatives (meaning a federation of agricultural cooperatives that conducts a business set forth in Article 10, paragraph (1), item (x) (Mutual Aid Related Facilities) of the Agricultural Cooperatives Act (Act No. 132 of 1947)) engaged in services for mutual aid life insurance pertaining to welfare pension fund contracts, contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners (such services include services for mutual aid provided by deeming the occurrence of grounds to pay mutual aid monies pertaining to the services for mutual aid life insurance to be a mutual aid incident): The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the mutual aid premium reserves out of the amount funded as a liability reserves prescribed in Article 11-13 (Liability Reserves for Mutual Aid Activities) of the Agricultural Cooperatives Act (hereinafter referred to as the "amount of liability reserves" in this item) pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or federation of corporate pension funds related to the contracts are to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined benefit pension plan or contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the mutual aid monies have borne and that pertains to the mutual aid premium reserves(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(d)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;四  確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る損害保険の業務を行う内国法人　次に掲げる金額の合計額イ 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち払戻積立金に相当する金額として政令で定めるところにより計算した金額の合計額ロ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち払戻積立金に相当する金額として政令で定めるところにより計算した金額の合計額(iv)  a domestic corporation engaged in services for casualty insurance pertaining to contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to asset-building funds for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;五  厚生年金基金契約、確定給付年金基金資産運用契約又は勤労者財産形成基金給付契約に係る預貯金の受入れの業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る預貯金の額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金基金資産運用契約につき、当該契約に係る預貯金の額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその預貯金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各勤労者財産形成基金給付契約につき、当該契約に係る預貯金の額として政令で定めるところにより計算した金額の合計額(v)  a domestic corporation engaged in services for accepting deposits or savings pertaining to a welfare pension fund contracts, contracts for the management of assets in a defined benefit pension fund, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amount of deposits or savings pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or corporate pension association related to the contracts is to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts of deposits or savings pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the deposits or savings(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts of deposits or savings pertaining to the relevant benefits contracts related to an asset-building fund for wage earners;六  勤労者財産形成基金給付契約に係る有価証券の購入及び当該購入に係る有価証券の保管の受託の業務を行う内国法人各勤労者財産形成基金給付契約につき、当該契約に係る有価証券の価額として政令で定めるところにより計算した金額の合計額(vi)  a domestic corporation engaged in services for accepting the consignment of purchasing securities pertaining to retaining benefits contracts related to an asset-building fund for wage earners and to retain purchased securities:The sum of the amounts calculated, as specified by Cabinet Order, as the value of the securities pertaining to the relevant benefits contracts related to an asset-building fund for wage earners;七  厚生年金基金契約又は確定給付年金基金資産運用契約に係る有価証券の売買その他の方法による年金給付等積立金又は確定給付年金積立金の運用及び当該運用に係る年金給付等積立金又は確定給付年金積立金の管理の受託の業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る有価証券その他の資産の価額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金基金資産運用契約につき、当該契約に係る有価証券その他の資産の価額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその有価証券その他の資産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額(vii)  a domestic corporation engaged in services to operate pension benefit funds or defined-benefit pension funds by way of buying and selling of securities pertaining to welfare pension fund contracts or contracts for the management of assets in a defined benefit pension fund or by any other means and to accept the consignment of the management of pension benefit funds or defined-benefit pension funds pertaining to such operation: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the securities and other assets pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or federation of corporate pension funds related to the contracts is to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the securities and other assets pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the securities and other assets; or八  確定拠出年金法第二条第三項に規定する個人型年金を実施する同条第五項に規定する連合会同法第六十一条第一項第三号（事務の委託）に規定する積立金の額として政令で定めるところにより計算した金額(viii)  a federation as prescribed in Article 2, paragraph (5) of the Defined-Contribution Pension Act that carries out a private pension plan as prescribed in paragraph (3) of the Article:The amount calculated, as specified by Cabinet Order, as the amount of the reserves prescribed in Article 61, paragraph (1), item (iii) (Entrustment of Affairs) of the Act.

前二項に規定する厚生年金基金契約とは、厚生年金保険法第百三十六条の三第一項（年金給付等積立金の運用）（同法第百六十四条第三項（準用規定）において準用する場合を含む。）の規定により年金給付等積立金を運用するために締結された同法第百三十六条の三第一項第一号、第二号、第四号若しくは第五号に掲げる方法による運用に係る契約又は同条第二項において準用する同法第百三十条の二第二項に規定する信託の契約をいい、前二項に規定する確定給付年金資産管理運用契約とは、確定給付企業年金法第六十五条第一項（事業主の積立金の管理及び運用に関する契約）の規定により締結された信託、生命保険又は生命共済の契約をいい、前二項に規定する確定給付年金基金資産運用契約とは、同法第六十六条第一項（基金の積立金の運用に関する契約）の規定により締結された信託、生命保険若しくは生命共済若しくは同条第二項に規定する信託又は同条第四項に規定する預金若しくは貯金の預入若しくは有価証券の売買その他の方法による確定給付年金積立金の運用に関する契約をいい、前二項に規定する確定拠出年金資産管理契約とは、確定拠出年金法第八条第一項（資産管理契約の締結）の規定により締結された信託、生命保険、生命共済又は損害保険の契約をいい、前二項に規定する勤労者財産形成給付契約とは、勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条の二第一項（勤労者財産形成給付金契約等）に規定する信託、生命保険、生命共済若しくは損害保険の契約（当該生命共済の契約に係る共済金の支払事由の発生を共済事故とする共済の契約を含む。以下この項において同じ。）又は同項に規定する証券投資信託の設定の委任に関する契約に基づき締結された信託の契約をいい、前二項に規定する勤労者財産形成基金給付契約とは、同法第六条の三第二項（勤労者財産形成基金契約）に規定する信託、生命保険、生命共済若しくは損害保険の契約若しくは同項に規定する証券投資信託の設定の委任に関する契約に基づき締結された信託の契約又は同条第三項に規定する預貯金の預入若しくは有価証券の購入に関する契約をいう。

A welfare pension fund contract as prescribed in the preceding two paragraphs means a contract concluded for the purpose of managing a pension benefit fund, pursuant to the provisions of Article 136-3, paragraph (1) (Management of Pension Benefit Funds) of the Welfare Pension Insurance Act, which pertains to its management by the means listed in Article 136-3, paragraph (1), item (i), item (ii), item (iv), or item (v) of the Act or a contract for trusts as prescribed in Article 130-2, paragraph (2) of the Act which is applied mutatis mutandis pursuant to Article 136-3, paragraph (2) of the Act; a contract for the management of assets in a defined benefit pension plan as prescribed in the preceding two paragraphs means a contract for trusts, life insurance, or mutual aid life insurance concluded pursuant to the provisions of Article 65, paragraph (1) (Contract Concerning Business Operators' Management and Management of Reserves) of the Act on Defined-Benefit Corporate Pensions; a contract for the management of assets in a defined benefit pension fund as prescribed in the preceding two paragraphs means a contract concluded pursuant to the provisions of Article 66, paragraph (1) (Contracts Concerning the Management of Fund Reserves) of the Act, concerning the management of defined-benefit pension funds by way of depositing trusts, life insurance, or mutual aid life insurance, or trusts as prescribed in paragraph (2) of the Article, or deposits or savings as prescribed in paragraph (4) of the Article, or the buying and selling of securities or by any other means; a contract for the management of assets in a defined contribution pension plan as prescribed in the preceding two paragraphs means a contract for trusts, life insurance, mutual aid life insurance, or casualty insurance concluded pursuant to the provisions of Article 8, paragraph (1) (Conclusion of Assets Management Contracts) of the Act on Defined-Contribution Pensions; a benefits contract related to asset-building for wage earners as prescribed in the preceding two paragraphs means a contract for trusts, life insurance, mutual aid life insurance, or casualty insurance, as prescribed in Article 6-2, paragraph (1) (Benefits Contracts Related to Asset-Building for Wage Earners) of the Act on the Promotion of Asset-Building Among Wage Earners (Act No. 92 of 1971) (including a contract for mutual aid deeming the occurrence of grounds to pay mutual aid monies pertaining to the contract for mutual aid life insurance to be a mutual aid incident; hereinafter the same applies in this paragraph) or a contract for trusts concluded based on a contract concerning the delegation of the establishment of securities investment trusts prescribed in the paragraph; and a benefits contract related to an asset-building fund for wage earners as prescribed in the preceding two paragraphs means a contract for trusts, life insurance, mutual aid life insurance, or casualty insurance, prescribed in Article 6-3, paragraph (2) (Benefits Contracts Related to Asset-Building Funds for Wage Earners) of the Act, a contract for trusts concluded based on a contract concerning the delegation of the establishment of securities investment trusts prescribed in the paragraph, or a contract concerning the depositing of deposits or savings prescribed in paragraph (3) of the Article or concerning purchasing of securities.一  厚生年金基金契約、確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る信託の業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る信託財産の価額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項（老齢年金給付の基準）に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金資産管理運用契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうちその信託の受益者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各確定給付年金基金資産運用契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ニ 各確定拠出年金資産管理契約につき、当該契約に係る信託財産の価額として政令で定めるところにより計算した金額の合計額ホ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る信託財産の価額として政令で定めるところにより計算した金額の合計額(i)  a domestic corporation engaged in services for trusts pertaining to welfare pension fund contracts, contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or federation of corporate pension funds related to the contracts are to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) (Standard for Retirement Pension Benefits) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension plan, the portion of the premiums for the contracts that the beneficiaries of the trust have borne and that pertains to the trust properties(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the trust properties(d)  The sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(e)  The sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;二  厚生年金基金契約、確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る生命保険の業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る保険業法第百十六条第一項（責任準備金）に規定する責任準備金として積み立てられている金額（以下この号及び第四号において「責任準備金額」という。）のうち保険料積立金に相当する金額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金資産管理運用契約又は各確定給付年金基金資産運用契約につき、これらの契約に係る責任準備金額のうち保険料積立金に相当する金額から、これらの契約に係る掛金の額のうちその保険金受取人が負担した部分の金額でその保険料積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち保険料積立金に相当する金額として政令で定めるところにより計算した金額の合計額ニ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち保険料積立金に相当する金額として政令で定めるところにより計算した金額の合計額(ii)  a domestic corporation engaged in services for life insurance pertaining to welfare pension fund contracts, contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the insurance reserves out of the amount funded as a liability reserves as prescribed in Article 116, paragraph (1) (Liability Reserves) of the Insurance Business Act (hereinafter referred to as the "amount of liability reserves" in this item and item (iv)) pertaining to relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension funds or federation of corporate pension funds related to the contracts are to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to relevant contracts for the management of assets in a defined benefit pension plan or contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the insurance benefits have borne and that pertains to the insurance reserves(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(d)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;三  厚生年金基金契約、確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る生命共済の業務（当該生命共済の業務に係る共済金の支払事由の発生を共済事故とする共済の業務を含む。）を行う農業協同組合連合会（農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会をいう。）　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る農業協同組合法第十一条の十三（共済事業に係る責任準備金）に規定する責任準備金として積み立てられている金額（以下この号において「責任準備金額」という。）のうち共済掛金積立金に相当する金額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金資産管理運用契約又は各確定給付年金基金資産運用契約につき、これらの契約に係る責任準備金額のうち共済掛金積立金に相当する金額から、これらの契約に係る掛金の額のうちその共済金受取人が負担した部分の金額でその共済掛金積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち共済掛金積立金に相当する金額として政令で定めるところにより計算した金額の合計額ニ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち共済掛金積立金に相当する金額として政令で定めるところにより計算した金額の合計額(iii)  a federation of agricultural cooperatives (meaning a federation of agricultural cooperatives that conducts a business set forth in Article 10, paragraph (1), item (x) (Mutual Aid Related Facilities) of the Agricultural Cooperatives Act (Act No. 132 of 1947)) engaged in services for mutual aid life insurance pertaining to welfare pension fund contracts, contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners (such services include services for mutual aid provided by deeming the occurrence of grounds to pay mutual aid monies pertaining to the services for mutual aid life insurance to be a mutual aid incident): The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the mutual aid premium reserves out of the amount funded as a liability reserves prescribed in Article 11-13 (Liability Reserves for Mutual Aid Activities) of the Agricultural Cooperatives Act (hereinafter referred to as the "amount of liability reserves" in this item) pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or federation of corporate pension funds related to the contracts are to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined benefit pension plan or contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the mutual aid monies have borne and that pertains to the mutual aid premium reserves(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(d)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;四  確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る損害保険の業務を行う内国法人　次に掲げる金額の合計額イ 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち払戻積立金に相当する金額として政令で定めるところにより計算した金額の合計額ロ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち払戻積立金に相当する金額として政令で定めるところにより計算した金額の合計額(iv)  a domestic corporation engaged in services for casualty insurance pertaining to contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to asset-building funds for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;五  厚生年金基金契約、確定給付年金基金資産運用契約又は勤労者財産形成基金給付契約に係る預貯金の受入れの業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る預貯金の額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金基金資産運用契約につき、当該契約に係る預貯金の額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその預貯金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各勤労者財産形成基金給付契約につき、当該契約に係る預貯金の額として政令で定めるところにより計算した金額の合計額(v)  a domestic corporation engaged in services for accepting deposits or savings pertaining to a welfare pension fund contracts, contracts for the management of assets in a defined benefit pension fund, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amount of deposits or savings pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or corporate pension association related to the contracts is to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts of deposits or savings pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the deposits or savings(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts of deposits or savings pertaining to the relevant benefits contracts related to an asset-building fund for wage earners;六  勤労者財産形成基金給付契約に係る有価証券の購入及び当該購入に係る有価証券の保管の受託の業務を行う内国法人各勤労者財産形成基金給付契約につき、当該契約に係る有価証券の価額として政令で定めるところにより計算した金額の合計額(vi)  a domestic corporation engaged in services for accepting the consignment of purchasing securities pertaining to retaining benefits contracts related to an asset-building fund for wage earners and to retain purchased securities:The sum of the amounts calculated, as specified by Cabinet Order, as the value of the securities pertaining to the relevant benefits contracts related to an asset-building fund for wage earners;七  厚生年金基金契約又は確定給付年金基金資産運用契約に係る有価証券の売買その他の方法による年金給付等積立金又は確定給付年金積立金の運用及び当該運用に係る年金給付等積立金又は確定給付年金積立金の管理の受託の業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る有価証券その他の資産の価額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金基金資産運用契約につき、当該契約に係る有価証券その他の資産の価額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその有価証券その他の資産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額(vii)  a domestic corporation engaged in services to operate pension benefit funds or defined-benefit pension funds by way of buying and selling of securities pertaining to welfare pension fund contracts or contracts for the management of assets in a defined benefit pension fund or by any other means and to accept the consignment of the management of pension benefit funds or defined-benefit pension funds pertaining to such operation: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the securities and other assets pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or federation of corporate pension funds related to the contracts is to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the securities and other assets pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the securities and other assets; or八  確定拠出年金法第二条第三項に規定する個人型年金を実施する同条第五項に規定する連合会同法第六十一条第一項第三号（事務の委託）に規定する積立金の額として政令で定めるところにより計算した金額(viii)  a federation as prescribed in Article 2, paragraph (5) of the Defined-Contribution Pension Act that carries out a private pension plan as prescribed in paragraph (3) of the Article:The amount calculated, as specified by Cabinet Order, as the amount of the reserves prescribed in Article 61, paragraph (1), item (iii) (Entrustment of Affairs) of the Act.

第一項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを切り捨てる。

The number of months set forth in paragraph (1) is calculated in accordance with the calendar and a division of less than one month is discarded.一  厚生年金基金契約、確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る信託の業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る信託財産の価額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項（老齢年金給付の基準）に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金資産管理運用契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうちその信託の受益者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各確定給付年金基金資産運用契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ニ 各確定拠出年金資産管理契約につき、当該契約に係る信託財産の価額として政令で定めるところにより計算した金額の合計額ホ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る信託財産の価額として政令で定めるところにより計算した金額の合計額(i)  a domestic corporation engaged in services for trusts pertaining to welfare pension fund contracts, contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or federation of corporate pension funds related to the contracts are to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) (Standard for Retirement Pension Benefits) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension plan, the portion of the premiums for the contracts that the beneficiaries of the trust have borne and that pertains to the trust properties(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the trust properties(d)  The sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(e)  The sum of the amounts calculated, as specified by Cabinet Order, as the value of the trust properties pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;二  厚生年金基金契約、確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る生命保険の業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る保険業法第百十六条第一項（責任準備金）に規定する責任準備金として積み立てられている金額（以下この号及び第四号において「責任準備金額」という。）のうち保険料積立金に相当する金額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金資産管理運用契約又は各確定給付年金基金資産運用契約につき、これらの契約に係る責任準備金額のうち保険料積立金に相当する金額から、これらの契約に係る掛金の額のうちその保険金受取人が負担した部分の金額でその保険料積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち保険料積立金に相当する金額として政令で定めるところにより計算した金額の合計額ニ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち保険料積立金に相当する金額として政令で定めるところにより計算した金額の合計額(ii)  a domestic corporation engaged in services for life insurance pertaining to welfare pension fund contracts, contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the insurance reserves out of the amount funded as a liability reserves as prescribed in Article 116, paragraph (1) (Liability Reserves) of the Insurance Business Act (hereinafter referred to as the "amount of liability reserves" in this item and item (iv)) pertaining to relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension funds or federation of corporate pension funds related to the contracts are to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to relevant contracts for the management of assets in a defined benefit pension plan or contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the insurance benefits have borne and that pertains to the insurance reserves(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(d)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the insurance reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;三  厚生年金基金契約、確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る生命共済の業務（当該生命共済の業務に係る共済金の支払事由の発生を共済事故とする共済の業務を含む。）を行う農業協同組合連合会（農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会をいう。）　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る農業協同組合法第十一条の十三（共済事業に係る責任準備金）に規定する責任準備金として積み立てられている金額（以下この号において「責任準備金額」という。）のうち共済掛金積立金に相当する金額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金資産管理運用契約又は各確定給付年金基金資産運用契約につき、これらの契約に係る責任準備金額のうち共済掛金積立金に相当する金額から、これらの契約に係る掛金の額のうちその共済金受取人が負担した部分の金額でその共済掛金積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち共済掛金積立金に相当する金額として政令で定めるところにより計算した金額の合計額ニ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち共済掛金積立金に相当する金額として政令で定めるところにより計算した金額の合計額(iii)  a federation of agricultural cooperatives (meaning a federation of agricultural cooperatives that conducts a business set forth in Article 10, paragraph (1), item (x) (Mutual Aid Related Facilities) of the Agricultural Cooperatives Act (Act No. 132 of 1947)) engaged in services for mutual aid life insurance pertaining to welfare pension fund contracts, contracts for the management of assets in a defined benefit pension plan, contracts for the management of assets in a defined benefit pension fund, contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to an asset-building fund for wage earners (such services include services for mutual aid provided by deeming the occurrence of grounds to pay mutual aid monies pertaining to the services for mutual aid life insurance to be a mutual aid incident): The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the mutual aid premium reserves out of the amount funded as a liability reserves prescribed in Article 11-13 (Liability Reserves for Mutual Aid Activities) of the Agricultural Cooperatives Act (hereinafter referred to as the "amount of liability reserves" in this item) pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or federation of corporate pension funds related to the contracts are to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined benefit pension plan or contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the beneficiaries of the mutual aid monies have borne and that pertains to the mutual aid premium reserves(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(d)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the mutual aid premium reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;四  確定拠出年金資産管理契約、勤労者財産形成給付契約又は勤労者財産形成基金給付契約に係る損害保険の業務を行う内国法人　次に掲げる金額の合計額イ 各確定拠出年金資産管理契約につき、当該契約に係る責任準備金額のうち払戻積立金に相当する金額として政令で定めるところにより計算した金額の合計額ロ 各勤労者財産形成給付契約又は各勤労者財産形成基金給付契約につき、これらの契約に係る責任準備金額のうち払戻積立金に相当する金額として政令で定めるところにより計算した金額の合計額(iv)  a domestic corporation engaged in services for casualty insurance pertaining to contracts for the management of assets in a defined contribution pension plan, benefits contracts related to asset-building for wage earners, or benefits contracts related to asset-building funds for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant contracts for the management of assets in a defined contribution pension plan(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts equivalent to the refund reserves out of the amount of liability reserves pertaining to the relevant benefits contracts related to asset-building for wage earners or benefits contracts related to an asset-building fund for wage earners;五  厚生年金基金契約、確定給付年金基金資産運用契約又は勤労者財産形成基金給付契約に係る預貯金の受入れの業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る預貯金の額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金基金資産運用契約につき、当該契約に係る預貯金の額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその預貯金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ハ 各勤労者財産形成基金給付契約につき、当該契約に係る預貯金の額として政令で定めるところにより計算した金額の合計額(v)  a domestic corporation engaged in services for accepting deposits or savings pertaining to a welfare pension fund contracts, contracts for the management of assets in a defined benefit pension fund, or benefits contracts related to an asset-building fund for wage earners: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amount of deposits or savings pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or corporate pension association related to the contracts is to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the amounts of deposits or savings pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that the subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the deposits or savings(c)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts of deposits or savings pertaining to the relevant benefits contracts related to an asset-building fund for wage earners;六  勤労者財産形成基金給付契約に係る有価証券の購入及び当該購入に係る有価証券の保管の受託の業務を行う内国法人各勤労者財産形成基金給付契約につき、当該契約に係る有価証券の価額として政令で定めるところにより計算した金額の合計額(vi)  a domestic corporation engaged in services for accepting the consignment of purchasing securities pertaining to retaining benefits contracts related to an asset-building fund for wage earners and to retain purchased securities:The sum of the amounts calculated, as specified by Cabinet Order, as the value of the securities pertaining to the relevant benefits contracts related to an asset-building fund for wage earners;七  厚生年金基金契約又は確定給付年金基金資産運用契約に係る有価証券の売買その他の方法による年金給付等積立金又は確定給付年金積立金の運用及び当該運用に係る年金給付等積立金又は確定給付年金積立金の管理の受託の業務を行う内国法人　次に掲げる金額の合計額イ 各厚生年金基金契約につき、当該契約に係る有価証券その他の資産の価額から、当該契約に係る厚生年金基金又は企業年金連合会が厚生年金保険法第百三十二条第三項に規定する相当する水準の給付を行うものとした場合に当該給付に充てるため保有すべき金額で当該契約に係るものを控除した金額として政令で定めるところにより計算した金額の合計額ロ 各確定給付年金基金資産運用契約につき、当該契約に係る有価証券その他の資産の価額から、当該契約に係る掛金の額のうち当該契約に係る企業年金基金の加入者又は加入者であつた者が負担した部分の金額でその有価証券その他の資産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額(vii)  a domestic corporation engaged in services to operate pension benefit funds or defined-benefit pension funds by way of buying and selling of securities pertaining to welfare pension fund contracts or contracts for the management of assets in a defined benefit pension fund or by any other means and to accept the consignment of the management of pension benefit funds or defined-benefit pension funds pertaining to such operation: The sum of the amounts listed as follows:(a)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the securities and other assets pertaining to the relevant welfare pension fund contracts, the amounts pertaining to the contracts that the welfare pension fund or federation of corporate pension funds related to the contracts is to retain for providing benefits, assuming that it is to provide benefits at the equivalent level as prescribed in Article 132, paragraph (3) of the Welfare Pension Insurance Act(b)  The sum of the amounts calculated, as specified by Cabinet Order, as the amounts that remain after deducting, from the value of the securities and other assets pertaining to the relevant contracts for the management of assets in a defined benefit pension fund, the portion of the premiums for the contracts that subscribers or former subscribers of corporate pension funds pertaining to the contracts have borne and that pertains to the securities and other assets; or八  確定拠出年金法第二条第三項に規定する個人型年金を実施する同条第五項に規定する連合会同法第六十一条第一項第三号（事務の委託）に規定する積立金の額として政令で定めるところにより計算した金額(viii)  a federation as prescribed in Article 2, paragraph (5) of the Defined-Contribution Pension Act that carries out a private pension plan as prescribed in paragraph (3) of the Article:The amount calculated, as specified by Cabinet Order, as the amount of the reserves prescribed in Article 61, paragraph (1), item (iii) (Entrustment of Affairs) of the Act.