# 法人税法 / Corporation Tax Act — 第百四十五条の十一 (Article 145-11) - 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: 第百四十五条の十一 (Article 145-11)（外国法人に係る退職年金等積立金の額の計算） — address `art-145-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-145-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-145-11 - 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/ja/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/ja/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 --- ## 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/ja/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/ja/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/ja/corporation-tax-act/art-84 · https://japanlaw.org/l/340AC0000000034/art-84 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 第四条第三項 — https://japanlaw.org/ja/corporation-tax-act/art-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-4/par-3 - 法人税法 第九条第一項（退職年金業務等を行う外国法人の退職年金等積立金の課税） — https://japanlaw.org/ja/corporation-tax-act/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-9/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