①In the case where a domestic corporation engaged in retirement pension services, etc. has transferred the whole or a part of its business concerning retirement pension services, etc. or has transferred the whole or a part of its business concerning retirement pension services, etc., as a result of a company split, when the company split or the transfer took place in the middle of the domestic corporation's business year, the amount of retirement pension funds prescribed in paragraph (1) of the preceding Article, for the domestic corporation's business year containing the date of the company split or the transfer, is to be the sum of the amounts listed as follows, notwithstanding the provisions of the paragraph:

②The number of months set forth in the preceding paragraph is calculated in accordance with the calendar and a division of less than one month is discarded.

①In the case where a domestic corporation engaged in retirement pension services, etc. has transferred the whole or a part of its business concerning retirement pension services, etc., or where it has transferred the whole or a part of its business concerning retirement pension services, etc., as a result of a merger or company split, when the merger, company split, or the transfer took place in the middle of the business year of the domestic corporation surviving the merger, in the middle of the business year of the domestic corporation that has succeeded to the business through the company split (excluding a corporation established through the company split), or in the middle of the business year of the domestic corporation that has received the transfer (hereinafter referred to as the "acquiring corporation, etc." in this paragraph), and when the acquiring corporation, etc. has succeeded to the whole or a part of the business concerning retirement pension services, etc., the amount of retirement pension funds prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds), for the business year of the acquiring corporation, etc. that contains the date of the merger, company split, or the transfer, is to be the sum of the amounts listed as follows, notwithstanding the provisions of the paragraph:

②The number of months set forth in the preceding paragraph is calculated in accordance with the calendar and a division of less than one month is discarded.

With regard to the application of the provisions of the preceding three Articles in the case where a domestic corporation engaged in retirement pension services, etc. has abolished its retirement pension services, etc. during a business year prescribed in these Articles, the term "the number of months of the business year" in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds) is deemed to be replaced with "the number of months in the period from the first day of the business year to the date of the abolition of retirement pension services, etc."; the term "the number of months in the period from the date of the company split or the transfer to the last day of the business year" in Article 84-2, paragraph (1), item (ii) (Special Provisions on Retirement Pension Services in a Succession) is deemed to be replaced with "the number of months in the period from the date of the company split or the transfer to the date of the abolition of retirement pension services, etc."; the term "the number of months in the business year" in paragraph (1), item (i) of the preceding Article is deemed to be replaced with "the number of months in the period from the first day of the business year to the date of the abolition of retirement pension services, etc."; and the term "the number of months in the period from the date of the merger, company split, or the transfer to the last day of the business year" in item (ii) of the paragraph is deemed to be replaced with "the number of months in the period from the date of the merger, company split, or the transfer to the date of the abolition of retirement pension services, etc."

The amount of corporation tax imposed on a domestic corporation for its retirement pension funds is to be the amount calculated by multiplying the amount of retirement pension funds for each business year by a tax rate of one percent.

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:

In the case where, as a result of an extension of the due date relating to returns under the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the due date for filing a return under the preceding Article of a domestic corporation and the due date for filing a return under the following Article for the business year to which the return pertains fall on the same day, the domestic corporation is not required to file a return under the preceding Article for that business year, notwithstanding the provisions of that Article.

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:

When a domestic corporation, which has filed a return under Article 88 (Interim Return for Retirement Pension Funds), holds any amount listed in item (ii) of the Article that it entered in the return, it must pay corporation tax equivalent to the amount to the State.

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.