The provisions of Part II, Chapter III, Section 3 (Returns for and Payment of a domestic corporation's Corporation Tax on Retirement Pension Funds) apply mutatis mutandis to the filing of returns and payment of corporation tax on retirement pension funds by a foreign corporation. In this case, the term "the preceding Article" in Article 88, item (ii) (Interim Returns for Retirement Pension Funds) is deemed to be replaced with "Article 145-12 (Tax Rate for a foreign corporation's Corporation Tax on Retirement Pension Funds)", and the phrase "Article 87 (Tax Rate for Corporation Tax on Retirement Pension Funds)" in Article 89, item (ii) (Final Returns for Retirement Pension Funds) is deemed to be replaced with "Article 145-12 (Tax Rate for a foreign corporation's Corporation Tax on Retirement Pension Funds)".