The amount calculated as provided by Cabinet Order prescribed in Article 54, paragraph (1) (Reserves for Severance Packages) of the Act is the lesser of the following amounts:
法第五十四条第一項（退職給与引当金）に規定する政令で定めるところにより計算した金額は、次に掲げる金額のうちいずれか少ない金額とする。
the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a):
イに掲げる金額からロに掲げる金額を控除した金額
the sum of the amounts of severance packages calculated, on the assumption that all of the employees in service as of December 31 of that year (or, if a Resident referred to in Article 54, paragraph (1) of the Act dies in the middle of the year, at the time of death; the same applies hereinafter in this Article) retire on that day for personal reasons, under the retirement allowance rules prescribed in Article 54, paragraph (1) of the Act that are in effect for each employee as of that day (where, for the same employee, both the rules set forth in item (i) of the preceding Article and the rules set forth in item (ii) or (iii) of that Article apply, the rules set forth in item (i) of that Article; hereinafter in this Article through Article 158 referred to as "retirement allowance rules") (hereinafter in this Article referred to as the "year-end required retirement allowance payments");
the sum of the amounts of severance packages calculated, on the assumption that all of those among the employees prescribed in (a) who have been continuously in service since December 31 of the year preceding that year retire on that day for personal reasons, under the retirement allowance rules in effect for each employee as of that day (where no retirement allowance rules are in effect on that day, the retirement allowance rules first established thereafter);
イに規定する使用人のうちその年の前年十二月三十一日から引き続き在職している者の全員が同日において自己の都合により退職するものと仮定した場合に各使用人につき同日現在において定められている退職給与規程（同日において退職給与規程が定められていない場合には、その後最初に定められた退職給与規程）により計算される退職給与の額の合計額
the amount obtained by deducting, from the accumulated limit (meaning the amount equivalent to 20 percent of the year-end required retirement allowance payments; the same applies in paragraph (1) of the following Article), the amount of the severance package reserves account prescribed in Article 54, paragraph (2) of the Act that was carried over from the year preceding that year as of December 31 of that year (where, by inheritance (including universal legacy) in that year, there is an amount of the severance package reserves account that is deemed under Article 157, paragraph (2) (Treatment of Amount of the Severance Package Reserves Account Upon Death) to be held by that Resident, including that amount of the severance package reserves account).
累積限度額（期末退職給与の要支給額の百分の二十に相当する金額をいう。次条第一項において同じ。）から、その年十二月三十一日におけるその年の前年から繰り越された法第五十四条第二項に規定する退職給与引当金勘定の金額（その年における相続（包括遺贈を含む。）によつて第百五十七条第二項（死亡の場合の退職給与引当金勘定の金額の処理）の規定により当該居住者が有するものとみなされた退職給与引当金勘定の金額がある場合には、当該退職給与引当金勘定の金額を含む。）を控除した金額
In the case referred to in the preceding paragraph, with respect to a Resident who has not established the rules set forth in item (i) of the preceding Article as of December 31 of that year (excluding a Resident who has submitted to the district director, attached to the documents submitted under Article 158, paragraph (1) or (2) (Submission of Documents Pertaining to Retirement Allowance Rules) (where documents have been submitted two or more times under the provisions of paragraph (2) of that Article, the most recently submitted documents), a document stating the opinion prescribed in Article 90, paragraph (1) (Procedures for Preparing Rules of Employment) of the Labor Standards Act or Article 98 (Procedures for Preparing Rules of Employment) of the Mariners Act and a document stating the details of the fact of having made the rules known to workers under Article 106, paragraph (1) (Duty to Make Laws and Regulations Known) of the Labor Standards Act or having posted or kept available under Article 113, paragraph (1) (Posting, etc. of Rules of Employment, etc.) of the Mariners Act, pertaining to the rules set forth in item (ii) of the preceding Article, or a document specified by Ministry of Finance Order as equivalent to those documents, pertaining to the rules set forth in item (iii) of that Article), where the amount set forth in item (i) of the preceding paragraph exceeds the amount equivalent to 6 percent of the total amount of salaries, wages, bonuses and payments of the nature of those that are included in necessary expenses in calculating the amount of business income for that year with respect to the employees in service on that day (excluding persons employed on a daily basis, persons employed temporarily for a fixed period and other persons not covered by the payment of severance packages), the amount set forth in that item is the amount equivalent to 6 percent of the total amount of those payments.
前項の場合において、その年十二月三十一日において前条第一号に掲げる規程を定めていない居住者（第百五十八条第一項又は第二項（退職給与規程に関する書類の提出）の規定により提出する書類（同項の規定による書類の提出が二回以上あつた場合には、最近の時期において提出した当該書類）に、労働基準法第九十条第一項（作成の手続）若しくは船員法第九十八条（就業規則の作成の手続）の意見を記載した書面及び労働基準法第百六条第一項（法令等の周知義務）の労働者への周知若しくは船員法第百十三条第一項（就業規則等の掲示等）の掲示若しくは備置きを行つた事実の詳細を記載した書面で前条第二号に掲げる規程に係るもの又は財務省令で定めるこれらの書面に準ずる書面で同条第三号に掲げる規程に係るものを添付して税務署長に提出した居住者を除く。）については、前項第一号に掲げる金額が同日において在職する使用人（日日雇い入れられる者、臨時に期間を定めて雇い入れられる者その他の者で退職給与の支給の対象とならないものを除く。）に係る給料、賃金、賞与及びこれらの性質を有する給与でその年分の事業所得の金額の計算上必要経費に算入されるものの総額の百分の六に相当する金額を超えるときは、同号の金額は、当該給与の総額の百分の六に相当する金額とする。
Read this with the articles around it
year-end required retirement allowance paymentsmachine translation
「期末退職給与の要支給額」
In Article 154, the total retirement allowances that would be payable under the retirement allowance rules (退職給与規程) in force on 31 December of the year (or at the resident's death during the year) if every employee then employed retired of their own accord on that day.
Short name set inArticle 154, paragraph (1), item (i), (a)· applies only in this article
retirement allowance rulesmachine translation
「退職給与規程」
Rules on paying retirement allowances that Article 54, paragraph (1) of the Income Tax Act refers to — rules set by a collective agreement, by work rules filed with the authorities, or by the employer and filed with the district tax office director (税務署長), as Article 153 lists — taking the collective agreement's rules where both apply to the same employee.
Short name set inArticle 154, paragraph (1), item (i), (a)· applies only in this provision and in Articles 154 to 158
accumulated limitmachine translation
「累積限度額」
For the reserve for retirement allowances (退職給与引当金), 20% of the retirement allowances that would have to be paid to employees at the end of the year (期末退職給与の要支給額).
Defined inArticle 154, paragraph (1), item (ii)· applies only in this provision and in Article 155, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.