Article 71-2Calculation of the Amount of Retirement Income Where There Are Two or More Instances of Severance Pay or Other Such Compensation Among General Severance Pay or Other Such Compensation, Short-term Severance Pay, or Specified Officers' Severance Pay
第七十一条の二（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）
In the case where there are general severance pay or other such compensation (meaning the general severance pay or other such compensation prescribed in Article 30, paragraph (7) (Retirement Income) of the Act; the same applies hereinafter in this Article) and short-term severance pay (meaning the short-term severance pay prescribed in paragraph (4) of that Article; the same applies hereinafter in this Article) during the year (excluding the case where there is specified officers' severance pay (meaning the specified officers' severance pay prescribed in paragraph (5) of that Article; the same applies hereinafter in this Article) during the year), the amount of retirement income is the sum of the following amounts:
In respect of the short-term severance pay for that year, the amount specified below for each of the following cases:
その年中の短期退職手当等の次に掲げる場合の区分に応じそれぞれ次に定める金額
Where the amount remaining after deducting the short-term retirement income deduction (meaning the sum of the following amounts; the same applies in (b) and the following item) from the revenue from that short-term severance pay (where the revenue from the general severance pay or other such compensation referred to in that item is less than the general retirement income deduction prescribed in that item, the amount remaining after deducting the shortfall from that remaining amount; the same applies in (a)) is 3,000,000 yen or less: an amount equivalent to one-half of that remaining amount;
The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting the overlapping years of service from the short-term years of service;
四十万円に短期勤続年数から重複勤続年数を控除した年数を乗じて計算した金額
The amount calculated by multiplying 200,000 yen by the overlapping years of service;
二十万円に重複勤続年数を乗じて計算した金額
In cases other than that listed in (a): the sum of the amount remaining after deducting, from the revenue from that short-term severance pay, the amount obtained by adding the short-term retirement income deduction to 3,000,000 yen (where the revenue from the general severance pay or other such compensation referred to in the following item is less than the general retirement income deduction prescribed in that item, the amount remaining after deducting the shortfall from that remaining amount) and 1,500,000 yen;
An amount equivalent to one-half of the amount remaining after deducting the general retirement income deduction (meaning the amount remaining after deducting the short-term retirement income deduction from the retirement income deduction (meaning the retirement income deduction prescribed in Article 30, paragraph (2) of the Act; the same applies hereinafter in this Article)) from the revenue from the general severance pay or other such compensation for that year (where the revenue from the short-term severance pay referred to in item (i), (a) is less than the short-term retirement income deduction, the amount remaining after deducting the shortfall from that remaining amount).
The short-term years of service prescribed in the preceding paragraph means the number of years calculated by the short-term period of service (meaning the period calculated for short-term severance pay pursuant to the provisions of the items of Article 69, paragraph (1) (Calculation of Years of Service Pertaining to Retirement Income Deduction); the same applies hereinafter in this Article), and the overlapping years of service prescribed in the preceding paragraph means the number of years calculated by the period in which the short-term period of service and the general period of service (meaning the period calculated for general severance pay or other such compensation pursuant to the provisions of the items of Article 69, paragraph (1); the same applies hereinafter in this Article) overlap.
In the case where there are general severance pay or other such compensation and specified officers' severance pay during the year (excluding the case where there is short-term severance pay during the year), the amount of retirement income is the sum of the following amounts:
The amount remaining after deducting the retirement income deduction for specified officers (meaning the sum of the following amounts; the same applies in the following item) from the revenue from the specified officers' severance pay for that year (where the revenue from the general severance pay or other such compensation referred to in that item is less than the general retirement income deduction prescribed in that item, the amount remaining after deducting the shortfall from that remaining amount);
The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting the overlapping years of service from the years of service as a specified officer;
四十万円に特定役員等勤続年数から重複勤続年数を控除した年数を乗じて計算した金額
The amount calculated by multiplying 200,000 yen by the overlapping years of service;
二十万円に重複勤続年数を乗じて計算した金額
An amount equivalent to one-half of the amount remaining after deducting the general retirement income deduction (meaning the amount remaining after deducting the retirement income deduction for specified officers from the retirement income deduction) from the revenue from the general severance pay or other such compensation for that year (where the revenue from the specified officers' severance pay referred to in the preceding item is less than the retirement income deduction for specified officers, the amount remaining after deducting the shortfall from that remaining amount).
その年中の一般退職手当等の収入金額から一般退職所得控除額（退職所得控除額から特定役員退職所得控除額を控除した残額をいう。）を控除した残額（前号の特定役員退職手当等の収入金額が特定役員退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額）の二分の一に相当する金額
The years of service as a specified officer prescribed in the preceding paragraph means the number of years calculated by the period of service as a specified officer (meaning the period calculated for specified officers' severance pay pursuant to the provisions of Article 69, paragraph (1), items (i) and (iii); the same applies hereinafter in this Article), and the overlapping years of service prescribed in the preceding paragraph means the number of years calculated by the period in which the period of service as a specified officer and the general period of service overlap.
In the case where there are short-term severance pay and specified officers' severance pay during the year (excluding the case where there is general severance pay or other such compensation during the year), the amount of retirement income is the sum of the following amounts:
The amount remaining after deducting the retirement income deduction for specified officers (meaning the sum of the following amounts; the same applies in the following item) from the revenue from the specified officers' severance pay for that year (where the revenue from the short-term severance pay referred to in (a) of that item is less than the short-term retirement income deduction prescribed in (a) of that item, the amount remaining after deducting the shortfall from that remaining amount);
The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting the overlapping years of service from the years of service as a specified officer (meaning the years of service as a specified officer prescribed in the preceding paragraph; the same applies in paragraph (7), item (i), (a));
The amount calculated by multiplying 200,000 yen by the overlapping years of service;
二十万円に重複勤続年数を乗じて計算した金額
In respect of the short-term severance pay for that year, the amount specified below for each of the following cases:
その年中の短期退職手当等の次に掲げる場合の区分に応じそれぞれ次に定める金額
Where the amount remaining after deducting the short-term retirement income deduction (meaning the amount remaining after deducting the retirement income deduction for specified officers from the retirement income deduction; the same applies in (b)) from the revenue from that short-term severance pay (where the revenue from the specified officers' severance pay referred to in the preceding item is less than the retirement income deduction for specified officers, the amount remaining after deducting the shortfall from that remaining amount; the same applies in (a)) is 3,000,000 yen or less: an amount equivalent to one-half of that remaining amount;
当該短期退職手当等の収入金額から短期退職所得控除額（退職所得控除額から特定役員退職所得控除額を控除した残額をいう。ロにおいて同じ。）を控除した残額（前号の特定役員退職手当等の収入金額が特定役員退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額。イにおいて同じ。）が三百万円以下である場合 当該残額の二分の一に相当する金額
In cases other than that listed in (a): the sum of the amount remaining after deducting, from the revenue from that short-term severance pay, the amount obtained by adding the short-term retirement income deduction to 3,000,000 yen (where the revenue from the specified officers' severance pay referred to in the preceding item is less than the retirement income deduction for specified officers, the amount remaining after deducting the shortfall from that remaining amount) and 1,500,000 yen.
イに掲げる場合以外の場合 当該短期退職手当等の収入金額から三百万円に短期退職所得控除額を加算した金額を控除した残額（前号の特定役員退職手当等の収入金額が特定役員退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額）と百五十万円との合計額
The overlapping years of service prescribed in the preceding paragraph means the number of years calculated by the period in which the period of service as a specified officer and the short-term period of service overlap.
In the case where there are general severance pay or other such compensation, short-term severance pay, and specified officers' severance pay during the year, the amount of retirement income is the sum of the following amounts:
The amount remaining after deducting the retirement income deduction for specified officers (meaning the sum of the following amounts; the same applies in item (iii) and paragraph (9), item (i)) from the revenue from the specified officers' severance pay for that year;
The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting from the years of service as a specified officer the sum of the overlapping years of service prescribed in (b) and the overlapping years of service prescribed in (c);
四十万円に特定役員等勤続年数からロに規定する重複勤続年数とハに規定する重複勤続年数を合計した年数を控除した年数を乗じて計算した金額
The amount calculated by multiplying 200,000 yen by the overlapping years of service (limited to the number of years calculated by the periods in which the period of service as a specified officer and the short-term period of service overlap (excluding the fully overlapping period) and in which the period of service as a specified officer and the general period of service overlap (excluding the fully overlapping period));
The amount calculated by multiplying 140,000 yen by the overlapping years of service (limited to the number of years calculated by the fully overlapping period);
十四万円に重複勤続年数（全重複期間により計算した年数に限る。）を乗じて計算した金額
In respect of the short-term severance pay for that year, the amount specified below for each of the following cases:
その年中の短期退職手当等の次に掲げる場合の区分に応じそれぞれ次に定める金額
Where the amount remaining after deducting the short-term retirement income deduction (meaning the sum of the following amounts; the same applies in (b), the following item, and paragraph (9), item (ii)) from the revenue from that short-term severance pay is 3,000,000 yen or less: an amount equivalent to one-half of that remaining amount;
The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting from the short-term years of service prescribed in paragraph (2) the sum of the overlapping years of service prescribed in (2) and the overlapping years of service prescribed in (3);
四十万円に第二項に規定する短期勤続年数から（２）に規定する重複勤続年数と（３）に規定する重複勤続年数を合計した年数を控除した年数を乗じて計算した金額
the amount calculated by multiplying 200,000 yen by the overlapping years of service (limited to the number of years calculated based on the period in which the short-term period of service and the period of service as a specified officer overlap (excluding the fully overlapping period) and the period in which the short-term period of service and the general period of service overlap (excluding the fully overlapping period));
the amount calculated by multiplying 130,000 yen by the overlapping years of service (limited to the number of years calculated based on the fully overlapping period);
十三万円に重複勤続年数（全重複期間により計算した年数に限る。）を乗じて計算した金額
in cases other than the case set out in (a): the sum of 1,500,000 yen and the remainder obtained by deducting, from the revenue from that short-term severance pay, the amount obtained by adding the short-term retirement income deduction to 3,000,000 yen;
an amount equivalent to one-half of the remainder obtained by deducting the general retirement income deduction (meaning the remainder obtained by deducting the sum of the retirement income deduction for specified officers and the short-term retirement income deduction from the retirement income deduction; the same applies in paragraph (9), item (iii)) from the revenue from the general severance pay or other such compensation for that year.
その年中の一般退職手当等の収入金額から一般退職所得控除額（退職所得控除額から特定役員退職所得控除額と短期退職所得控除額との合計額を控除した残額をいう。第九項第三号において同じ。）を控除した残額の二分の一に相当する金額
The overlapping years of service prescribed in the preceding paragraph means the number of years calculated based on the period in which the period of service as a specified officer, the short-term period of service, or the general period of service overlap, and the fully overlapping period prescribed in that paragraph means the period in which the period of service as a specified officer, the short-term period of service, and the general period of service overlap.
Where calculating the amount of retirement income referred to in paragraph (7), in the cases set out in the following items, it is as specified in the relevant item.
第七項の退職所得の金額を計算する場合において、次の各号に掲げる場合には、当該各号に定めるところによる。
where the revenue from the specified officers' severance pay referred to in paragraph (7), item (i) is less than the retirement income deduction for specified officers: the amount specified below according to the category of the following remainders is deducted from the relevant remainder:
第七項第一号の特定役員退職手当等の収入金額が特定役員退職所得控除額に満たない場合 次に掲げる残額の区分に応じ当該残額からそれぞれ次に定める金額を控除する。
the remainder referred to in paragraph (7), item (ii), (a) or (b): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (b) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall);
第七項第二号イ又はロの残額 当該満たない部分の金額の二分の一に相当する金額（ロに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額）
the remainder obtained by deducting the general retirement income deduction referred to in paragraph (7), item (iii): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (a) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall);
第七項第三号の一般退職所得控除額を控除した残額 当該満たない部分の金額の二分の一に相当する金額（イに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額）
where the revenue from the short-term severance pay referred to in paragraph (7), item (ii), (a) is less than the short-term retirement income deduction: the amount specified below according to the category of the following remainders is deducted from the relevant remainder:
the remainder referred to in paragraph (7), item (i): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (b) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall);
第七項第一号の残額 当該満たない部分の金額の二分の一に相当する金額（ロに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額）
the remainder obtained by deducting the general retirement income deduction referred to in paragraph (7), item (iii): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (a) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall);
第七項第三号の一般退職所得控除額を控除した残額 当該満たない部分の金額の二分の一に相当する金額（イに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額）
where the revenue from the general severance pay or other such compensation referred to in paragraph (7), item (iii) is less than the general retirement income deduction: the amount specified below according to the category of the following remainders is deducted from the relevant remainder:
第七項第三号の一般退職手当等の収入金額が一般退職所得控除額に満たない場合 次に掲げる残額の区分に応じ当該残額からそれぞれ次に定める金額を控除する。
the remainder referred to in paragraph (7), item (i): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (b) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall);
第七項第一号の残額 当該満たない部分の金額の二分の一に相当する金額（ロに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額）
the remainder referred to in paragraph (7), item (ii), (a) or (b): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (a) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall).
第七項第二号イ又はロの残額 当該満たない部分の金額の二分の一に相当する金額（イに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額）
The provisions of Article 69, paragraphs (2) and (3) apply mutatis mutandis to the calculation of the short-term years of service prescribed in paragraph (2), the overlapping years of service prescribed in that paragraph, paragraph (4), paragraph (6), or paragraph (8), or the years of service as a specified officer prescribed in paragraph (4).
Where Article 30, paragraph (6) of the Act (limited to the part relating to item (i)) applies and the case falls under any of the cases set out in the following items, the short-term retirement income deduction prescribed in paragraph (1), item (i), (a) or paragraph (7), item (ii), (a) is the amount obtained by deducting the amount specified in the relevant item according to the category of the cases set out in those items from the sum set out in paragraph (1), item (i), (a) or paragraph (7), item (ii), (a).
where all or part of the previously received severance pay or other such compensation prescribed in Article 70, paragraph (1), item (i) (Special Provisions for Calculation of Retirement Income Deduction) falls under short-term severance pay: the amount calculated under that item on the basis of the period, within the short-term period of service, relating to the previously received severance pay or other such compensation (limited to that falling under short-term severance pay);
第七十条第一項第一号（退職所得控除額の計算の特例）に規定する前に支払を受けた退職手当等の全部又は一部が短期退職手当等に該当する場合 短期勤続期間のうち当該前に支払を受けた退職手当等（短期退職手当等に該当するものに限る。）に係る期間を基礎として同号の規定により計算した金額
where all or part of the short-term period of service overlaps with the earlier period of service, etc. prescribed in Article 70, paragraph (1), item (ii): the amount calculated under that item on the basis of the overlapping period.
短期勤続期間の全部又は一部が第七十条第一項第二号に規定する前の勤続期間等と重複している場合 その重複している期間を基礎として同号の規定により計算した金額
Where Article 30, paragraph (6) of the Act (limited to the part relating to item (i)) applies and the case falls under any of the cases set out in the following items, the retirement income deduction for specified officers prescribed in paragraph (3), item (i), paragraph (5), item (i), or paragraph (7), item (i) is the amount obtained by deducting the amount specified in the relevant item according to the category of the cases set out in those items from the sum set out in paragraph (3), item (i), paragraph (5), item (i), or paragraph (7), item (i).
where all or part of the previously received severance pay or other such compensation prescribed in Article 70, paragraph (1), item (i) falls under specified officers' severance pay: the amount calculated under that item on the basis of the period, within the period of service as a specified officer, relating to the previously received severance pay or other such compensation (limited to that falling under specified officers' severance pay);
第七十条第一項第一号に規定する前に支払を受けた退職手当等の全部又は一部が特定役員退職手当等に該当する場合 特定役員等勤続期間のうち当該前に支払を受けた退職手当等（特定役員退職手当等に該当するものに限る。）に係る期間を基礎として同号の規定により計算した金額
where all or part of the period of service as a specified officer overlaps with the earlier period of service, etc. prescribed in Article 70, paragraph (1), item (ii): the amount calculated under that item on the basis of the overlapping period.
特定役員等勤続期間の全部又は一部が第七十条第一項第二号に規定する前の勤続期間等と重複している場合 その重複している期間を基礎として同号の規定により計算した金額
Where severance pay or other such compensation is received that, within the adjusted period of service, has a period of service as an officer, etc. of five years or less and a period other than that period of service as an officer, etc., that severance pay or other such compensation is to consist of the following severance pay or other such compensation:
調整後勤続期間のうちに五年以下の役員等勤続期間と当該役員等勤続期間以外の期間がある退職手当等の支払を受ける場合には、当該退職手当等は、次に掲げる退職手当等から成るものとする。
specified officers' severance pay equivalent to the remainder obtained by deducting the amount set out in the following item from the amount of the severance pay or other such compensation;
general severance pay or other such compensation or short-term severance pay equivalent to an amount found appropriate in consideration of the level, etc. of payment of severance packages to other employees, based on the period other than the period of service as an officer, etc.
Where the preceding paragraph applies, in the case of receiving the severance pay or other such compensation referred to in that paragraph, paragraphs (3), (5), and (7) apply by deeming it to be a case where there are specified officers' severance pay and general severance pay or other such compensation or short-term severance pay in that year.
Read this with the articles around it
period of service as an officer, etc.machine translation
「役員等勤続期間」
In Article 69-2, paragraphs (2) and (3) and Article 71-2, paragraph (13), the part of a resident's adjusted length of service for severance pay or other such compensation during which they served as an officer or similar person under Article 30, paragraph (5) of the Income Tax Act; the years of service that paragraph counts are calculated from it.
Short name set inArticle 69-2, paragraph (2)· applies only in this provision and in Article 69-2, paragraph (3); and Article 71-2, paragraph (13)
earlier period of service, etc.machine translation
「前の勤続期間等」
The period of service and the like (勤続期間等, as Article 69, paragraph (1), item (iii) defines it) on which earlier severance pay or other such compensation (前の退職手当等) was based, against which an overlap with this year's period of service is measured.
Short name set inArticle 70, paragraph (1), item (ii)· applies only in this provision and in Article 70, paragraph (2)
general severance pay or other such compensationmachine translation
「一般退職手当等」
General severance pay or other such compensation as defined in Article 30, paragraph (7) of the Income Tax 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 71-2, paragraph (1)· 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 71-2, paragraph (1)· applies only in this article
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 71-2, paragraph (1)· applies only in this article
short-term retirement income deductionmachine translation
「短期退職所得控除額」
Where a person receives short-term and general severance pay in the same year (and no specified officers' severance pay), the amount deducted from the short-term severance pay: 400,000 yen for each short-term year of service that does not overlap the period of general service, plus 200,000 yen for each year that does.
Defined inArticle 71-2, paragraph (1), item (i), (a)· applies only in this provision and in Article 71-2, paragraph (1), item (ii); and Article 71-2, paragraph (1), item (i), (b)
retirement income deductionmachine translation
「退職所得控除額」
The deduction that Article 30, paragraph (2) of the Income Tax Act subtracts from the year's revenue from severance pay or other such compensation in working out retirement income, in the amount paragraph (3) of that Article sets.
Defined inArticle 71-2, paragraph (1), item (ii)· applies only in this article
general period of servicemachine translation
「一般勤続期間」
The period of service for general severance pay or other such compensation (一般退職手当等), worked out under the items of Article 69, paragraph (1).
Defined inArticle 71-2, paragraph (2)· applies only in this article
short-term period of servicemachine translation
「短期勤続期間」
The period of service counted for short-term severance pay (短期退職手当等) under the items of Article 69, paragraph (1) (the rules for counting years of service for the retirement income deduction).
Defined inArticle 71-2, paragraph (2)· applies only in this article
retirement income deduction for specified officersmachine translation
「特定役員退職所得控除額」
Where a person receives specified officers' severance pay and general severance pay in the same year (and no short-term severance pay), the amount deducted from the specified officers' severance pay: 400,000 yen for each year of service as a specified officer that does not overlap the period of general service, plus 200,000 yen for each year that does.
Defined inArticle 71-2, paragraph (3), item (i)· applies only in this provision and in Article 71-2, paragraph (3), item (ii)
period of service as a specified officermachine translation
「特定役員等勤続期間」
The period of service counted for specified officers' severance pay (特定役員退職手当等) under Article 69, paragraph (1), items (i) and (iii) (the rules for counting years of service for the retirement income deduction).
Defined inArticle 71-2, paragraph (4)· applies only in this article
retirement income deduction for specified officersmachine translation
「特定役員退職所得控除額」
Where a person receives specified officers' severance pay and short-term severance pay in the same year (and no general severance pay), the amount deducted from the specified officers' severance pay: 400,000 yen for each year of service as a specified officer that does not overlap the period of short-term service, plus 200,000 yen for each year that does.
Defined inArticle 71-2, paragraph (5), item (i)· applies only in this provision and in Article 71-2, paragraph (5), item (ii)
years of service as a specified officermachine translation
「特定役員等勤続年数」
The number of years worked out from the period of service counted for specified officers' severance pay (特定役員退職手当等) under Article 69, paragraph (1), items (i) and (iii), as paragraph (4) defines it.
Defined inArticle 71-2, paragraph (5), item (i), (a)· applies only in this provision and in Article 71-2, paragraph (7), item (i), (a)
short-term retirement income deductionmachine translation
「短期退職所得控除額」
Where a person receives short-term severance pay and specified officers' severance pay in the same year (and no general severance pay), the amount deducted from the short-term severance pay: the retirement income deduction (退職所得控除額) less the retirement income deduction for specified officers.
Defined inArticle 71-2, paragraph (5), item (ii), (a)· applies only in this provision and in Article 71-2, paragraph (5), item (ii), (b)
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)
short-term retirement income deductionmachine translation
「短期退職所得控除額」
Where a person receives specified officers', short-term and general severance pay in the same year, the amount deducted from the short-term severance pay: 400,000 yen for each short-term year of service that overlaps neither of the other periods of service, 200,000 yen for each year that overlaps one of them, and 130,000 yen for each year in which all three periods overlap.
Defined inArticle 71-2, paragraph (7), item (ii), (a)· applies only in this provision and in Article 71-2, paragraph (7), item (iii); Article 71-2, paragraph (9), item (ii); and Article 71-2, paragraph (7), item (ii), (b)
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)