Order for Enforcement of the Income Tax Act

The lump-sum payments specified by Cabinet Order prescribed in Article 31, item (i) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) of the Act (including similar benefits) are the following lump-sum payments:

a lump-sum payment based on the provisions of the Mariners Insurance Act prior to the amendment by the provisions of Article 5 (Partial Amendment of the Mariners Insurance Act) of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985);

a lump-sum payment based on the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011);

a lump-sum payment based on the provisions of Article 30 (Payment of Special Lump-sum Payments) of the Supplementary Provisions of the Act for Abolishing the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. in Order to Integrate the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 101 of 2001) (limited to that paid to the persons set out in paragraph (1), item (i) of that Article).

The lump-sum payments specified by Cabinet Order prescribed in Article 31, item (ii) of the Act (including similar benefits) are lump-sum payments based on the provisions of Chapter IX (Employees' Pension Funds and the Pension Fund Association) of the Employees' Pension Insurance Act prior to the amendment by the provisions of Article 1 (Partial Amendment of the Employees' Pension Insurance Act) of the 2013 Employees' Pension, etc. Amendment Act (hereinafter referred to as the "former Employees' Pension Insurance Act") that are paid on account of the retirement of a fund member of an employees' pension fund prescribed in Article 3, item (xii) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (referred to as a "fund member" in item (v) of the following paragraph).

The lump-sum payments specified by Cabinet Order prescribed in Article 31, item (iii) of the Act (including similar benefits) are the following lump-sum payments:

a lump-sum payment paid under a system relating to retirement allowance mutual aid operated by a specified retirement allowance mutual aid organization, which is paid on the retirement of a covered person under that system;

the retirement allowance prescribed in Article 10, paragraph (1) (Retirement Allowances), Article 30, paragraph (2) (Receipt of Amounts Equivalent to Retirement Allowances, etc.), or Article 43, paragraph (1) (Retirement Allowances) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act that the Organization for Workers' Retirement Allowance Mutual Aid pays pursuant to those provisions;

the following lump-sum payments paid by the Organization for Small & Medium Enterprises and Regional Innovation, JAPAN:

the mutual aid benefit prescribed in Article 9, paragraph (1) (Mutual Aid Benefits) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965) that is paid under a contract prescribed in Article 75, paragraph (2), item (i) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act (hereinafter in this item referred to as a "small enterprise mutual aid contract");

the cancellation refund prescribed in Article 12, paragraph (1) (Cancellation Refunds) of the Small Enterprise Mutual Relief Projects Act that is paid as a result of a mutual aid contractor prescribed in Article 2, paragraph (3) (Definitions) of that Act, who is aged 65 or more, having cancelled a small enterprise mutual aid contract pursuant to Article 7, paragraph (3) (Cancellation of Contract) of that Act;

the cancellation refund prescribed in Article 12, paragraph (1) of the Small Enterprise Mutual Relief Projects Act that is paid as a result of a small enterprise mutual aid contract being deemed to have been cancelled pursuant to Article 7, paragraph (4) of that Act;

a lump-sum payment received under a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act, which is paid on the retirement of the person who performed the service that gave rise to the payment of that lump-sum payment (where, out of the contributions or insurance premiums paid in under that contract, there is an amount borne by the person who performed that service, limited to the part equivalent to the amount obtained by deducting the amount so borne from the amount of that lump-sum payment);

a lump-sum payment received under the following provisions, which is paid on the retirement of a fund member, a member prescribed in Article 25, paragraph (1) (Members) of the Defined-Benefit Corporate Pension Act, or a participant of a corporate-type pension plan prescribed in Article 2, paragraph (8) (Definitions) of the Defined Contribution Pension Act (referred to as a "participant of a corporate-type pension plan" in the following item) (where, out of the contributions made under the plan rules relating to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act, there is an amount borne by that member, limited to the part equivalent to the amount obtained by deducting the amount so borne from the amount of that lump-sum payment):

the provisions of Article 42, paragraph (3) (Measures for Persons Who Withdrew from Funds Midway), Article 43, paragraph (3) (Measures for Members, etc. of Dissolved Funds), Article 46, paragraph (3) (Measures for Persons Who Withdrew from Defined-Benefit Corporate Pensions Midway), Article 47, paragraph (3) (Measures for Members, etc. of Terminated Systems), Article 49-2, paragraph (1) (Measures for Persons Who Were a Participant of a Corporate-type Pension Plan), or Article 75, paragraph (2) (Delivery of Residual Assets of Dissolved Surviving Federations to the Federation) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act;

the provisions of Article 91-2, paragraph (3) (Measures for Persons Who Withdrew Midway) of the Defined-Benefit Corporate Pension Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the 2013 Employees' Pension, etc. Amendment Act that remain in force pursuant to the provisions of Article 63, paragraph (1) (Transitional Measures on Measures for Persons Who Withdrew from Defined-Benefit Corporate Pensions Midway, etc.) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act;

the provisions of Article 91-3, paragraph (3) (Measures for Members, etc. of Terminated Systems) of the Defined-Benefit Corporate Pension Act prior to the amendment by the provisions of Article 2 of the 2013 Employees' Pension, etc. Amendment Act that remain in force pursuant to the provisions of Article 63, paragraph (2) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act;

a lump-sum payment received under the provisions of Article 91-23, paragraph (1) (Measures for Persons Who Were Participants of Corporate-type Pension Plans) of the Defined-Benefit Corporate Pension Act, which is paid on the retirement of a participant of a corporate-type pension plan;

a lump-sum payment paid as an old-age benefit set out in Article 28, item (i) (Types of Benefits) of the Defined Contribution Pension Act (including where applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions Relating to Corporate-type Pension Plans) of that Act) pursuant to the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of that Act or the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act;

the retirement allowance payment prescribed in Article 7 (Payment of Retirement Allowances) of the Act on Mutual Aid Association for Retirement Allowances of Personnel of Social Welfare Facilities and Other Personnel (Act No. 155 of 1961) that the Welfare and Medical Service Agency pays pursuant to the provisions of that Article;

a lump-sum payment paid under a system relating to insurance or mutual aid based on the laws and regulations of a foreign country that is similar to a system relating to social insurance or mutual aid under the provisions of the Acts prescribed in Article 31, items (i) and (ii) of the Act, which is paid on the retirement of an insured person or covered person under that system.