# 法人税法 / Corporation Tax Act — 第八十八条 (Article 88) - 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: 第八十八条 (Article 88)（退職年金等積立金に係る中間申告） — address `art-88` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-88 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-88 - 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. --- ### 第八十八条（退職年金等積立金に係る中間申告） — (Interim Returns for Retirement Pension Funds) caption: Ministry of Justice translation — Japanese Law Translation Database System art-88 · https://japanlaw.org/ja/corporation-tax-act/art-88 · https://japanlaw.org/l/340AC0000000034/art-88 **第一項** 退職年金業務等を行なう内国法人は、その事業年度が六月をこえる場合には、当該事業年度開始の日以後六月を経過した日から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。 art-88/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-88/par-1 · https://japanlaw.org/l/340AC0000000034/art-88/par-1 A domestic corporation engaged in retirement pension services, etc. must, when its business year exceeds six months, file a return containing the following matters with the district director of the tax office, within two months after the day on which six months have elapsed from the first day of the business year: Ministry of Justice translation — Japanese Law Translation Database System **一** 当該事業年度開始の日以後六月の期間を一事業年度とみなして計算した場合における当該期間に係る課税標準である退職年金等積立金の額 art-88/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-88/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-88/par-1/item-1 the amount of retirement pension funds calculated by deeming the period of six months after the first day of the business year as one business year, which is the tax base for the period; Ministry of Justice translation — Japanese Law Translation Database System **二** 前号に掲げる退職年金等積立金の額につき前条の規定を適用して計算した法人税の額 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 the amount of corporation tax calculated by applying the provisions of the preceding Article to the amount of retirement pension funds listed in the preceding item; and Ministry of Justice translation — Japanese Law Translation Database System **三** 前二号に掲げる金額の計算の基礎その他財務省令で定める事項 art-88/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-88/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-88/par-1/item-3 the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ordinance of the Ministry of Finance. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-88/par-1/item-2: 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-88/par-1/item-2: 前号 → 法人税法 第八十八条第一項第一号 (Article 88, paragraph (1), item (i)), art-88/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-88/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-88/par-1/item-1 - art-88/par-1/item-3: 前二号 → 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-88/par-1/item-3: 前二号 → 法人税法 第八十八条第一項第一号 (Article 88, paragraph (1), item (i)), art-88/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-88/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-88/par-1/item-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 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 第八十八条第一項第二号（退職年金等積立金に係る中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-88/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-88/par-1/item-2 - 法人税法 第八十八条第一項第三号（退職年金等積立金に係る中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-88/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-88/par-1/item-3 - 法人税法 第八十八条の二第一項（退職年金等積立金に係る中間申告書の提出を要しない場合） — https://japanlaw.org/ja/corporation-tax-act/art-88-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-88-2/par-1 - 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/ja/corporation-tax-act/art-89/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-89/par-1/item-3 - 法人税法 第九十条第一項（退職年金等積立金に係る中間申告による納付） — https://japanlaw.org/ja/corporation-tax-act/art-90/par-1 · https://japanlaw.org/l/340AC0000000034/art-90/par-1 - 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 - 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 --- ## 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