A Resident who seeks to newly receive the application of Article 54, paragraph (1) (Reserves for Severance Packages) of the Act must submit, to the competent district director with jurisdiction over the place for tax payment by the Filing Deadline for income tax for that year, copies of the retirement allowance rules as of December 31 of the year preceding that year (where no retirement allowance rules were established on that day, the retirement allowance rules first established thereafter) and, where the retirement allowance rules have been amended by December 31 of that year (or, if the Resident dies in the middle of the year, by the time of death), of all the retirement allowance rules after the amendment.
A Resident to whom Article 54, paragraph (1) of the Act has applied and who seeks to continue to have that paragraph applied thereafter must, promptly, when a change has arisen in the matters concerning the payment of severance packages in the retirement allowance rules or collective agreement, or when a new collective agreement concerning the payment of severance packages has been concluded, submit to the competent district director with jurisdiction over the place for tax payment a document stating that fact and the matters concerning the payment of severance packages in the amended retirement allowance rules or collective agreement or the matters concerning the payment of severance packages in the newly concluded collective agreement.
Read this with the articles around it
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
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.