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Article 145-12Tax Rate for a Foreign Corporation's Corporation Tax on Retirement Pension Funds
第百四十五条の十二（外国法人に係る退職年金等積立金に対する法人税の税率）
The amount of corporation tax imposed on a foreign corporation with respect to a retirement pension fund is the amount calculated by multiplying the amount of the retirement pension fund for each business year by a tax rate of one percent.
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