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Article 91Payment by Final Return for Retirement Pension Funds

第九十一条(退職年金等積立金に係る確定申告による納付)

When a domestic corporation, which has filed a return under Article 89 (Final Return for Retirement Pension Funds), holds any amount listed in item (ii) of the Article that it entered in the return (in the case falling under the provisions of item (iii) of the Article, any amount listed in the item), it must pay corporation tax equivalent to the amount to the State.

第八十九条(退職年金等積立金に係る確定申告)の規定による申告書を提出した内国法人は、当該申告書に記載した同条第二号に掲げる金額(同条第三号の規定に該当する場合には、同号に掲げる金額)があるときは、当該申告書の提出期限までに、当該金額に相当する法人税を国に納付しなければならない。

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