法令翻訳 http://www.japaneselawtranslat...ky=&page=2

(外国法人の退職年金等積立金額の計算)
第百九十二条  外国法人の法第百四十五条の三（外国法人に係る退職年金等積立金の額の計算）に規定する退職年金等積立金の額につき、同条の規定により法第八十四条第二項第二号（退職年金等積立金の額の計算）の規定に準じて計算する場合には、同号イ中「第百十六条第一項」とあるのは、「第百九十九条（業務等に関する規定の準用）において準用される同法第百十六条第一項」と読み替えるものとする。

Calculation of a Foreign Corporation's Amount of Retirement Pension Funds
Article 192  When calculating the amount of a foreign corporation's retirement pension fund as prescribed in Article 145-3 (Calculation of a Foreign Corporation's Amount of Retirement Pension Fund) of the Act pursuant to the provisions of Article 84, paragraph (2), item (ii) (Calculation of the Amount of Retirement Pension Funds) of the Act under the provisions of Article 145-3 of the Act, the term "Article 116, paragraph (1)" in (a) of the same item is deemed to be replaced with "Article 116, paragraph (1) of the same Act which is applied mutatis mutandis pursuant to Article 199 (Mutatis Mutandis Application of Provisions on Operations, etc.)".

外国法人の法第百四十五条の三に規定する退職年金等積立金の額につき、同条の規定により前編第二章（内国法人の退職年金等積立金に対する法人税）の規定に準じて計算する場合には、第百五十八条第二項第一号、第三項及び第四項並びに第百五十八条の三第一項及び第二項中「第百十六条第一項」とあるのは、「第百九十九条（業務等に関する規定の準用）において準用される同法第百十六条第一項」と読み替えるものとする。

When calculating the amount of a foreign corporation's retirement pension, etc. fund prescribed in Article 145-3 of the Act pursuant to the provisions of Chapter II of the preceding Part (Domestic Corporations' Corporation Tax on Retirement Pension Funds) under the provisions of Article 145-3 of the Act, the term "Article 116, paragraph (1)" in Article 158, paragraph (2), item (i), Article 158, paragraph (3) and paragraph (4), Article 158-3, paragraph (1) and paragraph (2) is deemed to be replaced with "Article 116, paragraph (1) of the same Act which is applied mutatis mutandis pursuant to Article 199 (Mutatis Mutandis Application of Provisions on Operations, etc.)".