A domestic corporation engaged in retirement pension services, etc. must, when its business year exceeds six months, file a return containing the following matters with the district director of the tax office, within two months after the day on which six months have elapsed from the first day of the business year:
the amount of retirement pension funds calculated by deeming the period of six months after the first day of the business year as one business year, which is the tax base for the period;
当該事業年度開始の日以後六月の期間を一事業年度とみなして計算した場合における当該期間に係る課税標準である退職年金等積立金の額
the amount of corporation tax calculated by applying the provisions of the preceding Article to the amount of retirement pension funds listed in the preceding item; and
the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ordinance of the Ministry of Finance.
前二号に掲げる金額の計算の基礎その他財務省令で定める事項