# 法人税法 / Corporation Tax Act — 第八十七条 (Article 87) - 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: 第八十七条 (Article 87)（退職年金等積立金に対する法人税の税率） — address `art-87` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-87 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-87 - 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. --- ### 第八十七条（退職年金等積立金に対する法人税の税率） — (Tax Rate for Corporation Tax on Retirement Pension Funds) caption: Ministry of Justice translation — Japanese Law Translation Database System art-87 · https://japanlaw.org/en/corporation-tax-act/art-87 · https://japanlaw.org/l/340AC0000000034/art-87 **第一項** 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。 art-87/par-1 · https://japanlaw.org/en/corporation-tax-act/art-87/par-1 · https://japanlaw.org/l/340AC0000000034/art-87/par-1 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. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 第八十八条第一項第二号（退職年金等積立金に係る中間申告） — https://japanlaw.org/en/corporation-tax-act/art-88/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-88/par-1/item-2 - 法人税法 第八十九条第一項第二号（退職年金等積立金に係る確定申告） — https://japanlaw.org/en/corporation-tax-act/art-89/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-89/par-1/item-2 - 法人税法 第百四十五条の十三第一項 — https://japanlaw.org/en/corporation-tax-act/art-145-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-13/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 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08