1 article
Section 1 Tax Base and Calculation Thereof
第一節 課税標準及びその計算
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.
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.