# 法人税法 / Corporation Tax Act — 第四章 (Part 3, Chapter 4) - 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: 第四章 (Part 3, Chapter 4) — address `pt-3/ch-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/pt-3/ch-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/pt-3/ch-4 - 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. --- ## 第四章　退職年金等積立金に対する法人税 — Chapter IV Corporation Tax on Retirement Pension Funds heading: machine translation, not official pt-3/ch-4 · https://japanlaw.org/en/corporation-tax-act/pt-3/ch-4 · https://japanlaw.org/l/340AC0000000034/pt-3/ch-4 ## 第一節　課税標準及びその計算 — Section 1 Tax Base and Calculation Thereof heading: machine translation, not official pt-3/ch-4/sec-1 · https://japanlaw.org/en/corporation-tax-act/pt-3/ch-4/sec-1 · https://japanlaw.org/l/340AC0000000034/pt-3/ch-4/sec-1 ### 第百四十五条の十（外国法人に係る退職年金等積立金に対する法人税の課税標準） — (Tax Base for a Foreign Corporation's Corporation Tax on Retirement Pension Funds) caption: Ministry of Justice translation — Japanese Law Translation Database System art-145-10 · https://japanlaw.org/en/corporation-tax-act/art-145-10 · https://japanlaw.org/l/340AC0000000034/art-145-10 **第一項** 外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課税標準は、各事業年度の退職年金等積立金の額とする。 art-145-10/par-1 · https://japanlaw.org/en/corporation-tax-act/art-145-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-10/par-1 The tax base of corporation tax imposed on a foreign corporation with respect to a retirement pension fund is the amount of the retirement pension fund for each business year. Ministry of Justice translation — Japanese Law Translation Database System ### 第百四十五条の十一（外国法人に係る退職年金等積立金の額の計算） — (Calculation of a Foreign Corporation's Amount of Retirement Pension Funds) caption: Ministry of Justice translation — Japanese Law Translation Database System art-145-11 · https://japanlaw.org/en/corporation-tax-act/art-145-11 · https://japanlaw.org/l/340AC0000000034/art-145-11 **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外国法人の各事業年度の退職年金等積立金の額は、当該退職年金等積立金について、政令で定めるところにより、同条から第八十六条まで（退職年金等積立金の額の計算及びその特例）の規定に準じて計算した金額とする。 art-145-11/par-1 · https://japanlaw.org/en/corporation-tax-act/art-145-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-11/par-1 The amount of a retirement pension fund for each business year that is managed by a foreign corporation which performs retirement pension services, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds) is to the amount calculated pursuant to the method of Cabinet Order and in accordance with the provisions of the Article to Article 86 (Calculation of the Amount of Retirement Pension Funds and Special Provisions Thereon). Ministry of Justice translation — Japanese Law Translation Database System ## 第二節　税額の計算 — Section 2 Calculation of Tax Amount heading: machine translation, not official pt-3/ch-4/sec-2 · https://japanlaw.org/en/corporation-tax-act/pt-3/ch-4/sec-2 · https://japanlaw.org/l/340AC0000000034/pt-3/ch-4/sec-2 ### 第百四十五条の十二（外国法人に係る退職年金等積立金に対する法人税の税率） — (Tax Rate for a Foreign Corporation's Corporation Tax on Retirement Pension Funds) caption: Ministry of Justice translation — Japanese Law Translation Database System art-145-12 · https://japanlaw.org/en/corporation-tax-act/art-145-12 · https://japanlaw.org/l/340AC0000000034/art-145-12 **第一項** 外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-145-12/par-1 · https://japanlaw.org/en/corporation-tax-act/art-145-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-12/par-1 The amount of corporation tax imposed on a foreign corporation with respect to a retirement pension fund is the amount calculated by multiplying the amount of the retirement pension fund for each business year by a tax rate of one percent. Ministry of Justice translation — Japanese Law Translation Database System ## 第三節　申告及び納付 — Section 3 Filing of Returns and Payment heading: machine translation, not official pt-3/ch-4/sec-3 · https://japanlaw.org/en/corporation-tax-act/pt-3/ch-4/sec-3 · https://japanlaw.org/l/340AC0000000034/pt-3/ch-4/sec-3 ### 第百四十五条の十三 art-145-13 · https://japanlaw.org/en/corporation-tax-act/art-145-13 · https://japanlaw.org/l/340AC0000000034/art-145-13 **第一項** 前編第三章第三節（内国法人の退職年金等積立金に対する法人税の申告及び納付）の規定は、外国法人の退職年金等積立金に対する法人税についての申告及び納付について準用する。この場合において、第八十八条第二号（退職年金等積立金に係る中間申告）中「前条」とあるのは「第百四十五条の十二（外国法人に係る退職年金等積立金に対する法人税の税率）」と、第八十九条第二号（退職年金等積立金に係る確定申告）中「第八十七条（退職年金等積立金に対する法人税の税率）」とあるのは「第百四十五条の十二（外国法人に係る退職年金等積立金に対する法人税の税率）」と読み替えるものとする。 art-145-13/par-1 · https://japanlaw.org/en/corporation-tax-act/art-145-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-13/par-1 The provisions of Part II, Chapter III, Section 3 (Returns for and Payment of a domestic corporation's Corporation Tax on Retirement Pension Funds) apply mutatis mutandis to the filing of returns and payment of corporation tax on retirement pension funds by a foreign corporation. In this case, the term "the preceding Article" in Article 88, item (ii) (Interim Returns for Retirement Pension Funds) is deemed to be replaced with "Article 145-12 (Tax Rate for a foreign corporation's Corporation Tax on Retirement Pension Funds)", and the phrase "Article 87 (Tax Rate for Corporation Tax on Retirement Pension Funds)" in Article 89, item (ii) (Final Returns for Retirement Pension Funds) is deemed to be replaced with "Article 145-12 (Tax Rate for a foreign corporation's Corporation Tax on Retirement Pension Funds)". machine translation, not official --- ## Cites - art-145-11/par-1: 第八十六条 → 法人税法 第八十六条 (Article 86), art-86 — https://japanlaw.org/en/corporation-tax-act/art-86 · https://japanlaw.org/l/340AC0000000034/art-86 - art-145-11/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-145-11/par-1: 同条 → 法人税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/en/corporation-tax-act/art-84 · https://japanlaw.org/l/340AC0000000034/art-84 - art-145-13/par-1: 前条 → 法人税法 第八十七条 (Article 87), art-87 — https://japanlaw.org/en/corporation-tax-act/art-87 · https://japanlaw.org/l/340AC0000000034/art-87 - art-145-13/par-1: 第八十八条第二号 → 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 - art-145-13/par-1: 第八十九条第二号 → 法人税法 第八十九条第一項第二号 (Article 89, paragraph (1), item (ii)), art-89/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-89/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-89/par-1/item-2 - art-145-13/par-1: 第百四十五条の十二 → 法人税法 第百四十五条の十二 (Article 145-12), art-145-12 — https://japanlaw.org/en/corporation-tax-act/art-145-12 · https://japanlaw.org/l/340AC0000000034/art-145-12 --- ## 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-20261008T111236-061, 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