1 article
Article 7Taxation on the Retirement Pension Funds of Domestic Corporations Engaged in Retirement Pension Services
第七条（退職年金業務等を行う内国法人の退職年金等積立金の課税）
A domestic corporation which performs retirement pension services, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds), beyond corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income) and the preceding three Articles, has corporation tax imposed on its retirement pension fund with respect to the retirement pension fund for each business year.
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