# 法人税法 / Corporation Tax Act — 第七条 (Article 7) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第七条 (Article 7)（退職年金業務等を行う内国法人の退職年金等積立金の課税） — address `art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-7 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七条（退職年金業務等を行う内国法人の退職年金等積立金の課税） — Taxation on the Retirement Pension Funds of Domestic Corporations Engaged in Retirement Pension Services caption: machine translation, not official art-7 · https://japanlaw.org/en/corporation-tax-act/art-7 · https://japanlaw.org/l/340AC0000000034/art-7 **第一項** 第八十四条第一項（退職年金等積立金の額の計算）に規定する退職年金業務等を行う内国法人に対しては、第五条（内国法人の課税所得の範囲）及び前三条の規定により課する法人税のほか、各事業年度の退職年金等積立金について、退職年金等積立金に対する法人税を課する。 art-7/par-1 · https://japanlaw.org/en/corporation-tax-act/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-7/par-1 A domestic corporation which performs retirement pension services, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds), beyond corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income) and the preceding three Articles, has corporation tax imposed on its retirement pension fund with respect to the retirement pension fund for each business year. machine translation, not official --- ## Cites - art-7/par-1: 前三条 → 法人税法 第六条の四 (Article 6-4), art-6-4 — https://japanlaw.org/en/corporation-tax-act/art-6-4 · https://japanlaw.org/l/340AC0000000034/art-6-4 - art-7/par-1: 第八十四条第一項 → 法人税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/en/corporation-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-1 - art-7/par-1: 前三条 → 法人税法 第六条の二 (Article 6-2), art-6-2 — https://japanlaw.org/en/corporation-tax-act/art-6-2 · https://japanlaw.org/l/340AC0000000034/art-6-2 - art-7/par-1: 前三条 → 法人税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/en/corporation-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000034/art-6-3 - art-7/par-1: 第五条 → 法人税法 第五条 (Article 5), art-5 — https://japanlaw.org/en/corporation-tax-act/art-5 · https://japanlaw.org/l/340AC0000000034/art-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第六十八条の五第一項（退職年金等積立金に対する法人税の課税の停止） — https://japanlaw.org/en/special-taxation-measures-act/art-68-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-5/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-004, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-005, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08