# 法人税法 / Corporation Tax Act — 第百四十五条の十三 (Article 145-13)

- 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: 第百四十五条の十三 (Article 145-13) — address `art-145-13`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-145-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-145-13
- 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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### 第百四十五条の十三
<sup>art-145-13 · https://japanlaw.org/ja/corporation-tax-act/art-145-13 · https://japanlaw.org/l/340AC0000000034/art-145-13</sup>

    **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。
    <sup>art-145-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-145-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-13/par-1</sup>
    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)".
    <sup>machine translation, not official</sup>

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## Cites
- art-145-13/par-1: 前条 → 法人税法 第八十七条 (Article 87), art-87 — https://japanlaw.org/ja/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/ja/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/ja/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/ja/corporation-tax-act/art-145-12 · https://japanlaw.org/l/340AC0000000034/art-145-12

## Cited by

7 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/ja/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 第二条第一項第三十二号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-32
- 法人税法 第二条第一項第三十三号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-33 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-33
- 法人税法 第百五十九条第一項 — https://japanlaw.org/ja/corporation-tax-act/art-159/par-1 · https://japanlaw.org/l/340AC0000000034/art-159/par-1
- 法人税法 第百五十九条第三項 — https://japanlaw.org/ja/corporation-tax-act/art-159/par-3 · https://japanlaw.org/l/340AC0000000034/art-159/par-3
- 法人税法 第百六十条第一項 — https://japanlaw.org/ja/corporation-tax-act/art-160/par-1 · https://japanlaw.org/l/340AC0000000034/art-160/par-1
- 法人税法 第百六十二条第一項 — https://japanlaw.org/ja/corporation-tax-act/art-162/par-1 · https://japanlaw.org/l/340AC0000000034/art-162/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
- 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