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Article 71Requirements for Retirement Due to Disability That Allows an Additional Deduction from Retirement Income
第七十一条（退職所得の割増控除が認められる障害による退職の要件）
The cases specified by Cabinet Order prescribed in Article 30, paragraph (6), item (iii) (Retirement Income) of the Act are the cases where a Resident who receives payment of severance pay or other such compensation has come to be a Person with a Disability while in office and, as a result, has retired without working at all or almost at all on or after the day on which the Resident came to be a Person with a Disability.
法第三十条第六項第三号（退職所得）に規定する政令で定める場合は、退職手当等の支払を受ける居住者が在職中に障害者に該当することとなつたことにより、その該当することとなつた日以後全く又はほとんど勤務に服さないで退職した場合とする。
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