Order for Enforcement of the Income Tax Act

The cases specified by Cabinet Order prescribed in Article 30, paragraph (6), item (i) (Retirement Income) of the Act are the cases set out in the following items, and the amount calculated as specified by Cabinet Order prescribed in item (i) of that paragraph is the amount specified in the relevant item.

the case that falls under the case prescribed in Article 69, paragraph (1), item (i), (b) (Calculation of Years of Service Pertaining to the Retirement Income Deduction) and in which severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Act; the same applies hereinafter through Article 71-2 (Calculation of the Amount of Retirement Income Where There Are Two or More Instances of Severance Pay or Other Such Compensation Among General Severance Pay or Other Such Compensation, Short-term Severance Pay, or Specified Officers' Severance Pay)) has previously been paid by the other person prescribed in (b) of that item, or the case that falls under the case prescribed in the proviso to (c) of that item: the amount calculated by treating the period calculated under the items of Article 69, paragraph (1) for the severance pay or other such compensation previously received from that other person or the previously received severance pay or other such compensation prescribed in the proviso to (c) of that item as the years of service referred to in Article 30, paragraph (3) of the Act, and applying that paragraph;

in the following cases, where part of the period of service, etc. (meaning the period of service, etc. prescribed in Article 69, paragraph (1), item (iii); the same applies hereinafter in this Article) that was the basis of the period calculated under the items of Article 69, paragraph (1) for the severance pay or other such compensation received in that year overlaps with the period of service, etc. relating to the severance pay or other such compensation received in the year preceding that year or earlier (meaning the severance pay or other such compensation specified in each of the following according to the category of cases set out therein; referred to as "earlier severance pay or other such compensation" in the following paragraph) (referred to as "earlier period of service, etc." in the following paragraph): the amount calculated by treating the overlapping part of the period as the years of service referred to in Article 30, paragraph (3) of the Act, and applying that paragraph.

the case where the person has received severance pay or other such compensation (excluding the previously received severance pay or other such compensation prescribed in item (i)) within the four years ending with the year preceding that year, and has received severance pay or other such compensation in that year (excluding the case that falls under the cases set out in (b) and (c)): the severance pay or other such compensation received within the four years ending with the year preceding that year;

the case where the person has received the lump-sum payment set out in Article 72, paragraph (3), item (vii) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) (limited to that received on or after January 1, 2026, and excluding the previously received severance pay or other such compensation prescribed in the preceding item) within the nine years ending with the year preceding that year, and has received severance pay or other such compensation in that year (excluding the case that falls under the case set out in (c)): the following severance pay or other such compensation:

severance pay or other such compensation received on or after January 1, 2026, that was received within the nine years ending with the year preceding that year;

severance pay or other such compensation received before January 1, 2026, that was received within the four years ending with the year preceding that year;

the case where the person has received severance pay or other such compensation (excluding the previously received severance pay or other such compensation prescribed in item (i)) within the 19 years ending with the year preceding that year, and has received in that year the lump-sum payment set out in Article 72, paragraph (3), item (vii): the severance pay or other such compensation received within the 19 years ending with the year preceding that year.

In the case referred to in item (ii) of the preceding paragraph, where the revenue from the earlier severance pay or other such compensation is less than the retirement income deduction under Article 30, paragraph (3) of the Act calculated for the earlier severance pay or other such compensation without applying the provisions of that item, the amount prescribed in item (ii) of the preceding paragraph is calculated by treating as the earlier period of service, etc. the period, out of the period of service, etc. that was the basis for calculating the amount paid as the earlier severance pay or other such compensation, from the date of commencement of employment relating to the earlier severance pay or other such compensation or the first day of the period as a member, etc. prescribed in Article 69, paragraph (1), item (ii) through the day preceding the day on which the number of years corresponding to the number specified in each of the following items according to the category of cases set out therein (where a fraction of less than one arises, the number with that fraction discarded) has elapsed.

the case where the revenue from the earlier severance pay or other such compensation is 8,000,000 yen or less: the number calculated by dividing that revenue by 400,000 yen;

the case where the revenue from the earlier severance pay or other such compensation exceeds 8,000,000 yen: the number obtained by adding 20 to the number calculated by dividing the amount obtained by deducting 8,000,000 yen from that revenue by 700,000 yen.

Where there is a fraction of less than one year in the period referred to in paragraph (1), item (i) and in the overlapping part of the period referred to in item (ii) of that paragraph, the fraction is discarded.

The cases specified by Cabinet Order prescribed in Article 30, paragraph (6), item (iii) (Retirement Income) of the Act are the cases where a Resident who receives payment of severance pay or other such compensation has come to be a Person with a Disability while in office and, as a result, has retired without working at all or almost at all on or after the day on which the Resident came to be a Person with a Disability.