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Article 9Taxation on the Retirement Pension Funds of Foreign Corporations Engaged in Retirement Pension Services
第九条（退職年金業務等を行う外国法人の退職年金等積立金の課税）
A foreign corporation which performs retirement pension services, etc. prescribed in Article 145-11 (Calculation of a foreign corporation's Amount of Retirement Pension Funds), beyond corporation tax imposed pursuant to the provision of Article 8, paragraph (1) (Scope of a foreign corporation's Taxable Income) and the preceding two 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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