# 法人税法 / Corporation Tax Act — 第八十九条 (Article 89) - 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: 第八十九条 (Article 89)（退職年金等積立金に係る確定申告） — address `art-89` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-89 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-89 - 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. --- ### 第八十九条（退職年金等積立金に係る確定申告） — (Final Returns for Retirement Pension Funds) caption: Ministry of Justice translation — Japanese Law Translation Database System art-89 · https://japanlaw.org/ja/corporation-tax-act/art-89 · https://japanlaw.org/l/340AC0000000034/art-89 **第一項** 退職年金業務等を行う内国法人は、各事業年度終了の日の翌日から二月以内に、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-89/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-89/par-1 · https://japanlaw.org/l/340AC0000000034/art-89/par-1 A domestic corporation engaged in retirement pension services, etc. must file a return containing the following matters to the district director of the tax office, within two months after the day following the last day of each business year: machine translation, not official **一** 当該事業年度の課税標準である退職年金等積立金の額 art-89/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-89/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-89/par-1/item-1 the amount of retirement pension funds which is the tax base for the business year; 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第八十七条（退職年金等積立金に対する法人税の税率）の規定を適用して計算した法人税の額 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 the amount of corporation tax calculated by applying the provisions of Article 87 (Tax Rate for Corporation Tax on Retirement Pension Funds) to the amount of retirement pension funds listed in the preceding item. Ministry of Justice translation — Japanese Law Translation Database System **三** その内国法人が当該事業年度につき第八十八条（退職年金等積立金に係る中間申告）の規定による申告書を提出すべき法人である場合には、前号に掲げる法人税の額から次条の規定により納付すべき法人税の額（当該申告書に係る期限後申告書の提出又はこれらの申告書の提出がなかつたことによる決定により納付すべき法人税の額を含むものとし、これらの額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の法人税の額とする。）を控除した金額 art-89/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-89/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-89/par-1/item-3 in the case where the domestic corporation is a corporation that is to file a return under Article 88 (Interim Returns for Retirement Pension Funds) for the business year, the amount that remains after deducting, from the amount of corporation tax listed in the preceding item, the amount of corporation tax that the domestic corporation is to pay under the following Article (including the amount of corporation tax to be paid based on a return filed after the due date for the return or based on a determination made due to the failure to file such returns, and in the case where an amended return has been filed or a Reassessment has been made for the amounts, the amount of corporation tax after the amended return was filed or the Reassessment was made); and machine translation, not official **四** 前三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-89/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-89/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-89/par-1/item-4 the basis of the calculation of the amount listed in the preceding three 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-89/par-1/item-2: 第八十七条 → 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-89/par-1/item-2: 前号 → 法人税法 第八十九条第一項第一号 (Article 89, paragraph (1), item (i)), art-89/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-89/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-89/par-1/item-1 - art-89/par-1/item-3: 第八十八条 → 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 - art-89/par-1/item-3: 前号 → 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-89/par-1/item-3: 次条 → 法人税法 第九十条 (Article 90), art-90 — https://japanlaw.org/ja/corporation-tax-act/art-90 · https://japanlaw.org/l/340AC0000000034/art-90 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 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二号（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-2 · https://japanlaw.org/l/340AC0000000034/art-89/par-1/item-2 - 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 第九十一条第一項（退職年金等積立金に係る確定申告による納付） — https://japanlaw.org/ja/corporation-tax-act/art-91/par-1 · https://japanlaw.org/l/340AC0000000034/art-91/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 --- ## 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