A domestic corporation engaged in retirement pension services, etc. must file a return containing the following matters to the district director of the tax office, within two months after the day following the last day of each business year:
the amount of retirement pension funds which is the tax base for the business year;
当該事業年度の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 Article 87 (Tax Rate for Corporation Tax on Retirement Pension Funds) to the amount of retirement pension funds listed in the preceding item.
in the case where the domestic corporation is a corporation that is to file a return under Article 88 (Interim Returns for Retirement Pension Funds) for the business year, the amount that remains after deducting, from the amount of corporation tax listed in the preceding item, the amount of corporation tax that the domestic corporation is to pay under the following Article (including the amount of corporation tax to be paid based on a return filed after the due date for the return or based on a determination made due to the failure to file such returns, and in the case where an amended return has been filed or a Reassessment has been made for the amounts, the amount of corporation tax after the amended return was filed or the Reassessment was made); and
the basis of the calculation of the amount listed in the preceding three items and any other matters as specified by Ordinance of the Ministry of Finance.
前三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