Search

Search provisions, jump to a law or an article

1 article

Article 90Payment by Interim Return for Retirement Pension Funds

第九十条(退職年金等積立金に係る中間申告による納付)

When a domestic corporation, which has filed a return under Article 88 (Interim Return for Retirement Pension Funds), holds any amount listed in item (ii) of the Article that it entered in the return, it must pay corporation tax equivalent to the amount to the State.

第八十八条(退職年金等積立金に係る中間申告)の規定による申告書を提出した内国法人は、当該申告書に記載した同条第二号に掲げる金額があるときは、当該申告書の提出期限までに、当該金額に相当する法人税を国に納付しなければならない。

Read this in its chapter

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy