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This text is not in force yetIt on 1 December 2026, in 23 days
Read the text in force →所得税法施行令
Chapter I-2 Withholding on Retirement Income
The law as Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 93 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
The amount calculated as specified by Cabinet Order prescribed in Article 201, paragraph (1), item (ii), (d) (Amount of Taxes Withheld) of the Act is to be the amount specified in each of the following items for the category of cases listed in that item:
法第二百一条第一項第二号ニ（徴収税額）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
in the case where the severance pay or other such compensation to be paid (meaning the severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes) of the Act; the same applies hereinafter in this Article) and the other severance pay already paid (meaning the other severance pay already paid prescribed in Article 201, paragraph (1), item (i) of the Act; the same applies hereinafter in this paragraph) fall under general severance pay or other such compensation (meaning the general severance pay or other such compensation prescribed in (a) of that item; the same applies hereinafter in this paragraph) and short-term severance pay (meaning the short-term severance pay prescribed in (b) of that item; the same applies hereinafter in this paragraph) (excluding the case listed in item (iv)): the amount calculated for that general severance pay or other such compensation and short-term severance pay in accordance with the provisions of Article 71-2, paragraphs (1), (2), (10) and (11) (Calculation of the Amount of Retirement Income Where There Are Two or More Payments of Severance Pay or Other Such Compensation Among General Severance Pay or Other Such Compensation, Short-Term Severance Pay, or Specified Officers' Severance Pay);
その支払う退職手当等（法第百九十九条（源泉徴収義務）に規定する退職手当等をいう。以下この条において同じ。）とその支払済みの他の退職手当等（法第二百一条第一項第一号に規定する支払済みの他の退職手当等をいう。以下この項において同じ。）が一般退職手当等（同号イに規定する一般退職手当等をいう。以下この項において同じ。）及び短期退職手当等（同号ロに規定する短期退職手当等をいう。以下この項において同じ。）に該当する場合（第四号に掲げる場合を除く。） 当該一般退職手当等及び短期退職手当等につき第七十一条の二第一項、第二項、第十項及び第十一項（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得の金額の計算）の規定に準じて計算した金額
in the case where the severance pay or other such compensation to be paid and the other severance pay already paid fall under general severance pay or other such compensation and specified officers' severance pay (meaning the specified officers' severance pay prescribed in Article 201, paragraph (1), item (i), (c) of the Act; the same applies hereinafter in this paragraph) (excluding the case listed in item (iv)): the amount calculated for that general severance pay or other such compensation and specified officers' severance pay in accordance with the provisions of Article 71-2, paragraphs (3), (4), (10) and (12) through (14);
その支払う退職手当等とその支払済みの他の退職手当等が一般退職手当等及び特定役員退職手当等（法第二百一条第一項第一号ハに規定する特定役員退職手当等をいう。以下この項において同じ。）に該当する場合（第四号に掲げる場合を除く。） 当該一般退職手当等及び特定役員退職手当等につき第七十一条の二第三項、第四項、第十項及び第十二項から第十四項までの規定に準じて計算した金額
in the case where the severance pay or other such compensation to be paid and the other severance pay already paid fall under short-term severance pay and specified officers' severance pay (excluding the case listed in the following item): the amount calculated for that short-term severance pay and specified officers' severance pay in accordance with the provisions of Article 71-2, paragraphs (5), (6), (10) and (12) through (14);
その支払う退職手当等とその支払済みの他の退職手当等が短期退職手当等及び特定役員退職手当等に該当する場合（次号に掲げる場合を除く。） 当該短期退職手当等及び特定役員退職手当等につき第七十一条の二第五項、第六項、第十項及び第十二項から第十四項までの規定に準じて計算した金額
in the case where the severance pay or other such compensation to be paid and the other severance pay already paid fall under general severance pay or other such compensation, short-term severance pay and specified officers' severance pay: the amount calculated for that general severance pay or other such compensation, short-term severance pay and specified officers' severance pay in accordance with the provisions of Article 71-2, paragraphs (7) through (14).
その支払う退職手当等とその支払済みの他の退職手当等が一般退職手当等、短期退職手当等及び特定役員退職手当等に該当する場合 当該一般退職手当等、短期退職手当等及び特定役員退職手当等につき第七十一条の二第七項から第十四項までの規定に準じて計算した金額
Where the calculation is made in accordance with the provisions of Article 71-2 pursuant to the provisions of each item of the preceding paragraph, the short-term retirement income deduction prescribed in paragraph (1), item (i), (a), paragraph (5), item (ii), (a) and paragraph (7), item (ii), (a) of that Article, the general retirement income deduction prescribed in paragraph (1), item (ii), paragraph (3), item (ii) and paragraph (7), item (iii) of that Article, and the retirement income deduction for specified officers prescribed in paragraph (3), item (i), paragraph (5), item (i) and paragraph (7), item (i) of that Article are to be, respectively, the short-term retirement income deduction prescribed in Article 71-2, paragraph (1), item (i), (a), paragraph (5), item (ii), (a) and paragraph (7), item (ii), (a), the general retirement income deduction prescribed in paragraph (1), item (ii), paragraph (3), item (ii) and paragraph (7), item (iii) of that Article, and the retirement income deduction for specified officers prescribed in paragraph (3), item (i), paragraph (5), item (i) and paragraph (7), item (i) of that Article, in the circumstances at the time when it became fixed that the severance pay or other such compensation on which income tax is to be collected pursuant to the provisions of Article 201, paragraph (1) of the Act is to be paid.
前項各号の規定により第七十一条の二の規定に準じて計算する場合には、同条第一項第一号イ、第五項第二号イ及び第七項第二号イに規定する短期退職所得控除額、同条第一項第二号、第三項第二号及び第七項第三号に規定する一般退職所得控除額並びに同条第三項第一号、第五項第一号及び第七項第一号に規定する特定役員退職所得控除額は、法第二百一条第一項の規定による所得税を徴収すべき退職手当等を支払うべきことが確定した時の状況における第七十一条の二第一項第一号イ、第五項第二号イ及び第七項第二号イに規定する短期退職所得控除額、同条第一項第二号、第三項第二号及び第七項第三号に規定する一般退職所得控除額並びに同条第三項第一号、第五項第一号及び第七項第一号に規定する特定役員退職所得控除額によるものとする。
The cases specified by Cabinet Order prescribed in Article 202 (Withholding from Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the Act are to be the cases listed in the following items, and the amounts specified by Cabinet Order prescribed in that Article are to be the amounts specified in each of the following items for the category of cases listed in that item:
法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）に規定する政令で定める場合は、次の各号に掲げる場合とし、同条に規定する政令で定める金額は、当該各号に掲げる場合の区分に応じ当該各号に定める金額とする。
in the case of paying a lump sum listed in Article 72, paragraph (3), item (iv) (Lump Sums Deemed to Be Severance Pay or Other Such Compensation), where, out of the installments or insurance premiums paid under the qualified retirement pension contract prescribed in that item, there is an amount borne by the person who rendered the service prescribed in that item: the amount borne by that person who rendered the service;
第七十二条第三項第四号（退職手当等とみなす一時金）に掲げる一時金の支払をする場合において、同号に規定する適格退職年金契約に基づいて払い込まれた掛金又は保険料のうちに同号に規定する勤務をした者の負担した金額があるとき 当該勤務をした者の負担した金額
in the case of paying a lump sum listed in Article 72, paragraph (3), item (v), where, out of the contributions made under the plan rules prescribed in that item, there is an amount borne by the member prescribed in that item: the amount borne by that member.
第七十二条第三項第五号に掲げる一時金の支払をする場合において、同号に規定する規約に基づいて拠出された掛金のうちに同号に規定する加入者の負担した金額があるとき 当該加入者の負担した金額
The provisions of Article 319-2, paragraph (1) (Provision, by Electronic or Magnetic Means, of Matters to Be Stated in Declarations by Salary Income Earners Concerning Withholding, etc.) apply mutatis mutandis to the requirements specified by Cabinet Order prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the Act. In this case, the phrase "Article 198, paragraph (2)" in Article 319-2, paragraph (1), item (i) is deemed to be replaced with "Article 203, paragraph (4) (Declaration on Receipt of Retirement Income)", the phrase "Resident receiving salary or other wage" with "Resident receiving severance pay or other such compensation", and the phrase "paragraph (2) of that Article" with "paragraph (4) of that Article"; the phrase "Article 198, paragraph (2)" in item (ii) of that paragraph is deemed to be replaced with "Article 203, paragraph (4)", and the phrase "Resident receiving salary or other wage" with "Resident receiving severance pay or other such compensation"; and the phrase "Article 198, paragraph (2)" in item (iii) of that paragraph is deemed to be replaced with "Article 203, paragraph (4)".
第三百十九条の二第一項（給与所得者の源泉徴収に関する申告書に記載すべき事項等の電磁的方法による提供）の規定は、法第二百三条第四項（退職所得の受給に関する申告書）に規定する政令で定める要件について準用する。この場合において、第三百十九条の二第一項第一号中「第百九十八条第二項」とあるのは「第二百三条第四項（退職所得の受給に関する申告書）」と、「給与等の支払を受ける居住者」とあるのは「退職手当等の支払を受ける居住者」と、「同条第二項」とあるのは「同条第四項」と、同項第二号中「第百九十八条第二項」とあるのは「第二百三条第四項」と、「給与等の支払を受ける居住者」とあるのは「退職手当等の支払を受ける居住者」と、同項第三号中「第百九十八条第二項」とあるのは「第二百三条第四項」と読み替えるものとする。