# 法人税法 / Corporation Tax Act — 第九十条 (Article 90) - 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: 第九十条 (Article 90)（退職年金等積立金に係る中間申告による納付） — address `art-90` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-90 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-90 - 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. --- ### 第九十条（退職年金等積立金に係る中間申告による納付） — (Payment by Interim Return for Retirement Pension Funds) caption: Ministry of Justice translation — Japanese Law Translation Database System art-90 · https://japanlaw.org/en/corporation-tax-act/art-90 · https://japanlaw.org/l/340AC0000000034/art-90 **第一項** 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。 art-90/par-1 · https://japanlaw.org/en/corporation-tax-act/art-90/par-1 · https://japanlaw.org/l/340AC0000000034/art-90/par-1 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. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-90/par-1: 第八十八条 → 法人税法 第八十八条 (Article 88), art-88 — https://japanlaw.org/en/corporation-tax-act/art-88 · https://japanlaw.org/l/340AC0000000034/art-88 - art-90/par-1: 同条第二号 → 法人税法 第八十八条第一項第二号 (Article 88, paragraph (1), item (ii)), art-88/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-88/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-88/par-1/item-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第六十五条第三項第二号ロ（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2/sub-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2/sub-2 - 法人税法 第八十九条第一項第三号（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-3 · https://japanlaw.org/l/340AC0000000034/art-89/par-1/item-3 --- ## 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