Supplementary Provisions, Article 6Transitional Provisions Concerning Years of Service for the Retirement Income Deduction
第六条（退職所得控除額に係る勤続年数に関する経過規定）
In applying the provisions of Article 74, paragraphs (2) and (3) (Special Provisions on Calculation of Years of Service for the Retirement Income Deduction) of the New Order, where the earlier severance pay or other such compensation prescribed in those provisions relates to payment made during the period from January 1, 1961 to December 31, 1963, the phrase "the period of service, etc. that formed the basis of calculating the period calculated in accordance with those provisions with respect to the lump-sum retirement payment, etc. (hereinafter in this Article referred to as "earlier severance pay or other such compensation")" in paragraph (2) of that Article is deemed to be replaced with "the period from the date of commencement of employment pertaining to the lump-sum retirement payment, etc. (hereinafter in this Article referred to as "earlier severance pay or other such compensation") until the day preceding the day on which the number of years equivalent to the number calculated by dividing by 50,000 yen the amount calculated for the earlier severance pay or other such compensation in accordance with Article 9, paragraph (1), item (vi), (a) (Retirement Income Deduction) of the former Income Tax Act (Act No. 27 of 1947) prior to amendment by the Act Partially Amending the Income Tax Act (Act No. 20 of 1964) (being the amount calculated on the basis of the years of service calculated without applying Article 7-4, paragraph (1), item (vii) (Calculation of Years of Service) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article) of the former Regulation for Enforcement of the Income Tax Act (Imperial Ordinance No. 110 of 1947) prior to amendment by the Cabinet Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Cabinet Order No. 69 of 1964); referred to as the "special deduction under the Former Act" in the following paragraph) (if a fraction less than one arises, the number with the fraction rounded down) has elapsed", and the phrase "the retirement income deduction under Article 30, paragraph (3) of the Act calculated for the earlier severance pay or other such compensation without applying the provisions of that paragraph" in paragraph (3) of that Article is deemed to be replaced with "the special deduction under the Former Act pertaining to the earlier severance pay or other such compensation".
新令第七十四条第二項及び第三項（退職所得控除額に係る勤続年数の計算の特例）の規定を適用する場合において、これらの規定に規定する前の退職手当等が昭和三十六年一月一日から昭和三十八年十二月三十一日までの間の支給に係るものであるときは、同条第二項中「退職一時金等（以下この条において「前の退職手当等」という。）につきこれらの規定により計算した期間の計算の基礎となつた在職期間等」とあるのは「退職一時金等（以下この条において「前の退職手当等」という。）に係る就職の日から当該前の退職手当等につき所得税法の一部を改正する法律（昭和三十九年法律第二十号）による改正前の旧所得税法（昭和二十二年法律第二十七号）第九条第一項第六号イ（退職所得控除額）の規定により計算した金額（所得税法施行規則の一部を改正する政令（昭和三十九年政令第六十九号）による改正前の旧所得税法施行規則（昭和二十二年勅令第百十号）第七条の四第一項第七号（勤続年数の計算）（同条第四項において準用する場合を含む。）の規定を適用しないで計算した場合の勤続年数により計算した金額とする。次項において「旧法の特別控除額」という。）を五万円で除して計算した数（一に満たない端数を生じたときは、これを切り捨てた数）に相当する年数を経過した日の前日までの期間」と、同条第三項中「前の退職手当等について同項の規定を適用しないで計算した法第三十条第三項の規定による退職所得控除額」とあるのは「前の退職手当等に係る旧法の特別控除額」とする。
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Order for Enforcement of the Income Tax Act in the revised form that Cabinet Order gave it, that is, this Order.
Short name set inSupplementary Provisions, Article 1, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Income Tax Act of 1947 (Act No. 27 of 1947), which those provisions call the former Income Tax Act (旧所得税法).
Short name set inSupplementary Provisions, Article 3, paragraph (1)