# 法人税法 / Corporation Tax Act — 第八十八条の二 (Article 88-2)

- 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: 第八十八条の二 (Article 88-2)（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） — address `art-88-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-88-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-88-2
- 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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### 第八十八条の二（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） — Cases Where an Interim Return for Retirement Pension Funds Is Not Required to Be Filed
<sup>caption: machine translation, not official</sup>
<sup>art-88-2 · https://japanlaw.org/ja/corporation-tax-act/art-88-2 · https://japanlaw.org/l/340AC0000000034/art-88-2</sup>

    **第一項**  国税通則法第十一条（災害等による期限の延長）の規定による申告に関する期限の延長により、内国法人の前条の規定による申告書の提出期限と当該申告書に係る事業年度の次条の規定による申告書の提出期限とが同一の日となる場合は、前条の規定にかかわらず、当該事業年度につき同条の規定による申告書を提出することを要しない。
    <sup>art-88-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-88-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-88-2/par-1</sup>
    In the case where, as a result of an extension of the due date relating to returns under the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the due date for filing a return under the preceding Article of a domestic corporation and the due date for filing a return under the following Article for the business year to which the return pertains fall on the same day, the domestic corporation is not required to file a return under the preceding Article for that business year, notwithstanding the provisions of that Article.
    <sup>machine translation, not official</sup>

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## Cites
- art-88-2/par-1: 次条 → 法人税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/corporation-tax-act/art-89 · https://japanlaw.org/l/340AC0000000034/art-89
- art-88-2/par-1: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- art-88-2/par-1: 前条 → 法人税法 第八十八条 (Article 88), art-88 — https://japanlaw.org/ja/corporation-tax-act/art-88 · https://japanlaw.org/l/340AC0000000034/art-88

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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-20261008T111236-050, 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