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Article 83Tax Base for Corporation Tax on Retirement Pension Funds

第八十三条(退職年金等積立金に対する法人税の課税標準)

The tax base of corporation tax imposed on a domestic corporation with respect to a retirement pension fund is the amount of the retirement pension fund for each business year.

内国法人に対して課する退職年金等積立金に対する法人税の課税標準は、各事業年度の退職年金等積立金の額とする。

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