Article 68-5Suspension of Imposition of Corporation Tax on Retirement Pension Funds
第六十八条の五（退職年金等積立金に対する法人税の課税の停止）
With regard to the retirement pension funds for each business year commencing during the period from April 1, 1999 to March 31, 2029 of a corporation that conducts retirement pension business, etc. prescribed in Article 84, paragraph (1) of the Corporation Tax Act (including business deemed to be retirement pension business, etc. pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act), notwithstanding the provisions of Article 7 or 9 of that Act and Article 20, paragraph (1) of the Supplementary Provisions of that Act, no corporation tax on retirement pension funds is imposed.
法人税法第八十四条第一項に規定する退職年金業務等（同法附則第二十条第二項の規定により退職年金業務等とみなされる業務を含む。）を行う法人の平成十一年四月一日から令和十一年三月三十一日までの間に開始する各事業年度の退職年金等積立金については、同法第七条又は第九条及び同法附則第二十条第一項の規定にかかわらず、退職年金等積立金に対する法人税を課さない。