Article 319-3Withholding on 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
第三百十九条の三（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に係る源泉徴収）
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。
retirement income deduction for specified officersmachine translation
「特定役員退職所得控除額」
Where a person receives specified officers', short-term and general severance pay in the same year, the amount deducted from the specified officers' severance pay: 400,000 yen for each year of service as a specified officer that overlaps neither of the other periods of service, 200,000 yen for each year that overlaps one of them, and 140,000 yen for each year in which all three periods overlap.
Defined inArticle 71-2, paragraph (7), item (i)· applies only in this provision and in Article 71-2, paragraph (7), item (iii); and Article 71-2, paragraph (9), item (i)
general retirement income deductionmachine translation
「一般退職所得控除額」
The retirement income deduction less the sum of the specified officers' retirement income deduction and the short-term retirement income deduction, which is subtracted from the general severance pay or other such compensation received in the year.
Defined inArticle 71-2, paragraph (7), item (iii)· applies only in this provision and in Article 71-2, paragraph (9), item (iii)
general severance pay or other such compensationmachine translation
「一般退職手当等」
General severance pay or other such compensation as Article 201, paragraph (1), item (i), (a) of the Income Tax Act names it, by reference to Article 30, paragraph (7) of that Act: severance pay or other such compensation (退職手当等) that is neither short-term severance pay nor specified officers' severance pay.
Defined inArticle 319-3, paragraph (1), item (i)· applies only in this paragraph
other severance pay already paidmachine translation
「支払済みの他の退職手当等」
Other severance pay or similar compensation (退職手当等) that became payable in the same year as the payment being made and has already been paid, which a person must state on the declaration about receiving retirement income so that the right amount of tax is withheld.
Defined inArticle 319-3, paragraph (1), item (i)· applies only in this paragraph
short-term severance paymachine translation
「短期退職手当等」
Short-term severance pay as the Income Tax Act defines it in Article 30, paragraph (4): severance pay for five years or less of service other than as an officer or similar person (役員等), that is not specified officers' severance pay.
Defined inArticle 319-3, paragraph (1), item (i)· applies only in this paragraph
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation as Article 199 of the Income Tax Act refers to: the payments Article 30, paragraph (1) of that Act describes, from which a payer in Japan must withhold income tax when paying a Resident.
Defined inArticle 319-3, paragraph (1), item (i)· applies only in this article
specified officers' severance paymachine translation
「特定役員退職手当等」
Specified officers' severance pay as the Income Tax Act defines it in Article 30, paragraph (5): severance pay received for service as an officer or similar person (役員等) lasting five years or less.
Defined inArticle 319-3, paragraph (1), item (ii)· applies only in this paragraph