Transcription of 確定給付企業年金実務基準 - jscpa.or.jp
1 1 2 .. ( ) .. 10 .. 3 4
2 10 5 6 14 3 29 0329003 0329002 20 9 11 0911001 7 (1) (2)
3 (1) (2) (3) 23 3 43 22 3 31 128 22 4 1 8 (4)
4 23 2 9 10 (1) (2) (3) (4) (1)
5 1 (2) (3) (4) 11 12 (1)
6 (2) (3) 1 13 (4)
7 14
8 1 1000 30%( ) 3% 1000 30% 12 25 1000 300 726 726 30% 12 18 8 12 16 19 15 22 24 25 8 8 17 20 22 24 25
9 16 20 ( ) 20 ( ) ( )
10 17 20 T 20 (20-T) 20 A1 20 A2 T 20 18 19
