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Article 145-10Tax Base for a Foreign Corporation's Corporation Tax on Retirement Pension Funds

第百四十五条の十(外国法人に係る退職年金等積立金に対する法人税の課税標準)

The tax base of corporation tax imposed on a foreign corporation with respect to a retirement pension fund is the amount of the retirement pension fund for each business year.

外国法人に対して課する退職年金等積立金に対する法人税の課税標準は、各事業年度の退職年金等積立金の額とする。

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