# 法人税法 / Corporation Tax Act — 第百四十五条の十二 (Article 145-12)

- 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: 第百四十五条の十二 (Article 145-12)（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） — address `art-145-12`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-145-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-145-12
- 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.

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### 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)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-145-12 · https://japanlaw.org/ja/corporation-tax-act/art-145-12 · https://japanlaw.org/l/340AC0000000034/art-145-12</sup>

    **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。
    <sup>art-145-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-145-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-12/par-1</sup>
    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.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## Cited by

1 provision cites this one. No official source publishes this direction.

- 法人税法 第百四十五条の十三第一項 — https://japanlaw.org/ja/corporation-tax-act/art-145-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-13/par-1

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## 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