法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(退職年金等積立金に係る中間申告)
第八十八条  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。

Interim Returns for Retirement Pension Funds
Article 88  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: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(i)  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;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(ii)  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(iii)  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.