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Article 77Timing of Revenue from Retirement Income

第七十七条(退職所得の収入の時期)

Where a Resident comes to have the right to receive payment of two or more instances of severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income) of the Act upon retiring from one place of employment, Article 30 of the Act applies to that severance pay or other such compensation that the person receives as revenue for the year containing the day on which the first of them is to be received.

居住者が一の勤務先を退職することにより二以上の法第三十条第一項(退職所得)に規定する退職手当等の支払を受ける権利を有することとなる場合には、その者の支払を受ける当該退職手当等については、これらのうち最初に支払を受けるべきものの支払を受けるべき日の属する年における収入金額として同条の規定を適用する。

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