A Resident who has an amount of the severance package reserves account prescribed in Article 54, paragraph (2) (Reserves for Severance Packages) of the Act (hereinafter in this Article referred to as the "amount of the retirement allowance reserve account") must, when falling under a case set forth in one of the following items, reverse the amount of the retirement allowance reserve account specified in the relevant item, except where the case falls under the provisions of the following paragraph:
where an employee retires and the employee is to receive payment of a severance package under the retirement allowance rules in effect as of December 31 of the year preceding that year, on the assumption that the employee would retire on that day for personal reasons: the amount, out of the amount of the retirement allowance reserve account at the time of the employee's retirement, up to the amount equivalent to that severance package;
使用人が退職した場合において、その使用人がその年の前年十二月三十一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同日現在において定められている退職給与規程により退職給与の支給を受けるべきとき。 その使用人の退職の時における退職給与引当金勘定の金額のうち当該退職給与の額に相当する金額に達するまでの金額
where the amount of the retirement allowance reserve account 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) has come to exceed the accumulated limit: the amount equivalent to the excess portion of the amount of the retirement allowance reserve account on that day;
その年十二月三十一日（法第五十四条第一項の居住者が年の中途において死亡した場合には、その死亡の時）における退職給与引当金勘定の金額が累積限度額を超えるに至つた場合 同日における退職給与引当金勘定の金額のうちその超える部分の金額に相当する金額
where there has been an event of not paying a severance package under the retirement allowance rules without justifiable grounds: the amount of the retirement allowance reserve account on the day of that event;
正当の理由がないのに退職給与規程に基づく退職給与を支給しない事実があつた場合 その事実があつた日における退職給与引当金勘定の金額
where all of the rules set forth in the items of Article 153 (Scope of Retirement Allowance Rules) have ceased to exist: the amount of the retirement allowance reserve account on the day on which they ceased to exist;
第百五十三条各号（退職給与規程の範囲）に掲げる規程のすべてが存在しないこととなつた場合 その存在しないこととなつた日における退職給与引当金勘定の金額
where there has been an event that is found to be an amendment of the retirement allowance rules made clearly for the purpose of evading income tax: the amount of the retirement allowance reserve account on the day of that event;
明らかに所得税を免れる目的で退職給与規程を改正したと認められる事実があつた場合 その事実があつた日における退職給与引当金勘定の金額
where the whole of the business that is to generate business income has been transferred or discontinued: the amount of the retirement allowance reserve account on the day of that transfer or discontinuance;
事業所得を生ずべき事業の全部を譲渡し又は廃止した場合 その譲渡又は廃止の日における退職給与引当金勘定の金額
where the amount of the retirement allowance reserve account has been reversed in a case other than the cases set forth in item (i) and item (ii): the amount of the retirement allowance reserve account immediately after it was reversed.
退職給与引当金勘定の金額を第一号及び第二号に掲げる場合以外の場合に取り崩した場合 その取り崩した直後における退職給与引当金勘定の金額
Where the approval to submit a Blue Return has been rescinded for a Resident who has an amount of the retirement allowance reserve account, or the Resident has submitted a written notice to the effect that the Resident will cease filing under a Blue Return, the Resident must reverse, in each of the year that includes the day of the event that was the cause of the rescission or the day on which the written notice was submitted (where the day on which the written notice was submitted is in the year following the year in which the Resident ceased, December 31 of the year in which the Resident ceased), the following year and the year after that, the amount equivalent to one-third of the amount of the retirement allowance reserve account on those days; provided, however, that where the Resident has transferred or discontinued the whole of the business that is to generate business income, or has died, during the year that includes the day of the event that was the cause of the rescission or the day on which the written notice was submitted, or during the following year, the Resident must reverse the full amount of that amount of the retirement allowance reserve account in the year that includes the day of that transfer or discontinuance or the day of death.
退職給与引当金勘定の金額を有する居住者が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日がその申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）の属する年並びにその翌年及び翌翌年において、それぞれ、これらの日における退職給与引当金勘定の金額の三分の一に相当する金額を取りくずさなければならない。ただし、その者がその取消しの基因となつた事実のあつた日若しくは当該届出書の提出をした日の属する年中又はその翌年中に事業所得を生ずべき事業の全部を譲渡し若しくは廃止し、又は死亡した場合は、当該退職給与引当金勘定の金額の全額を当該譲渡若しくは廃止の日又は死亡の日の属する年において取りくずさなければならない。
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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)
amount of the retirement allowance reserve accountmachine translation
「退職給与引当金勘定の金額」
The balance of the retirement allowance reserve account (退職給与引当金勘定) of an individual filing a blue return, as Article 54, paragraph (2) of the Income Tax Act defines it: the amounts put into the account that were counted as necessary expenses of business income, less any already required to be reversed.
Short name set inArticle 155, paragraph (1)· applies only in this article