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Article 87Tax Rate for Corporation Tax on Retirement Pension Funds

第八十七条(退職年金等積立金に対する法人税の税率)

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.

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額は、各事業年度の退職年金等積立金の額に百分の一の税率を乗じて計算した金額とする。

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