一the case that falls under the case prescribed in Article 69, paragraph (1), item (i), (b) (Calculation of Years of Service Pertaining to the Retirement Income Deduction) and in which severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Act; the same applies hereinafter through Article 71-2 (Calculation 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)) has previously been paid by the other person prescribed in (b) of that item, or the case that falls under the case prescribed in the proviso to (c) of that item: the amount calculated by treating the period calculated under the items of Article 69, paragraph (1) for the severance pay or other such compensation previously received from that other person or the previously received severance pay or other such compensation prescribed in the proviso to (c) of that item as the years of service referred to in Article 30, paragraph (3) of the Act, and applying that paragraph;

二in the following cases, where part of the period of service, etc. (meaning the period of service, etc. prescribed in Article 69, paragraph (1), item (iii); the same applies hereinafter in this Article) that was the basis of the period calculated under the items of Article 69, paragraph (1) for the severance pay or other such compensation received in that year overlaps with the period of service, etc. relating to the severance pay or other such compensation received in the year preceding that year or earlier (meaning the severance pay or other such compensation specified in each of the following according to the category of cases set out therein; referred to as "earlier severance pay or other such compensation" in the following paragraph) (referred to as "earlier period of service, etc." in the following paragraph): the amount calculated by treating the overlapping part of the period as the years of service referred to in Article 30, paragraph (3) of the Act, and applying that paragraph.

イthe case where the person has received severance pay or other such compensation (excluding the previously received severance pay or other such compensation prescribed in item (i)) within the four years ending with the year preceding that year, and has received severance pay or other such compensation in that year (excluding the case that falls under the cases set out in (b) and (c)): the severance pay or other such compensation received within the four years ending with the year preceding that year;

ロthe case where the person has received the lump-sum payment set out in Article 72, paragraph (3), item (vii) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) (limited to that received on or after January 1, 2026, and excluding the previously received severance pay or other such compensation prescribed in the preceding item) within the nine years ending with the year preceding that year, and has received severance pay or other such compensation in that year (excluding the case that falls under the case set out in (c)): the following severance pay or other such compensation:

（１）severance pay or other such compensation received on or after January 1, 2026, that was received within the nine years ending with the year preceding that year;

（２）severance pay or other such compensation received before January 1, 2026, that was received within the four years ending with the year preceding that year;

ハthe case where the person has received severance pay or other such compensation (excluding the previously received severance pay or other such compensation prescribed in item (i)) within the 19 years ending with the year preceding that year, and has received in that year the lump-sum payment set out in Article 72, paragraph (3), item (vii): the severance pay or other such compensation received within the 19 years ending with the year preceding that year.

一the case where the revenue from the earlier severance pay or other such compensation is 8,000,000 yen or less: the number calculated by dividing that revenue by 400,000 yen;

二the case where the revenue from the earlier severance pay or other such compensation exceeds 8,000,000 yen: the number obtained by adding 20 to the number calculated by dividing the amount obtained by deducting 8,000,000 yen from that revenue by 700,000 yen.