Supplementary Provisions, Article 8Transitional Provisions Concerning Reserves for Severance Packages
第八条（退職給与引当金に関する経過規定）
Where an individual who has an amount of the severance package reserves account prescribed in Article 54, paragraph (2) (Reserves for Severance Packages) of the Act (hereinafter in this Article referred to as the "amount of the severance package reserves account") has, in connection with the conclusion of the retirement allowance mutual aid contract under Article 2, paragraph (1) of the Supplementary Provisions (Treatment of Prior Accumulation Projects) of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, paid the amount prescribed in Article 5 of the Supplementary Provisions (Transitional Provisions Concerning Amounts Paid to the Small and Medium Sized Enterprise Retirement Allowance Cooperative Corporation) with respect to the employees who formed the basis of the calculation of the amount of the severance package reserves account as of the day on which that contract took effect (hereinafter in this paragraph referred to as the "contract effective date"), if the amount set out in item (i) exceeds the amount set out in item (ii), that individual must reverse, out of the amount of the severance package reserves account as of the day of that payment, an amount equivalent to the amount calculated by multiplying the amount of the severance package reserves account as of the contract effective date by the ratio that the amount of the part of the amount set out in item (i) that is in excess (or, where that amount exceeds the amount so paid, the amount so paid) bears to the amount set out in item (i).
法第五十四条第二項（退職給与引当金）に規定する退職給与引当金勘定の金額（以下この条において「退職給与引当金勘定の金額」という。）を有する個人が、中小企業退職金共済法の一部を改正する法律附則第二条第一項（従前の積立事業についての取扱い）の退職金共済契約の締結に伴い、当該契約の効力が生じた日（以下この項において「契約発効日」という。）における退職給与引当金勘定の金額の計算の基礎となつた使用人について附則第五条（中小企業退職金共済事業団に対する納付金額に関する経過規定）に規定する金額を納付した場合において、第一号に掲げる金額が第二号に掲げる金額をこえるときは、その者は、その納付した日における退職給与引当金勘定の金額のうち、契約発効日における退職給与引当金勘定の金額に、第一号に掲げる金額のうちにそのこえる部分の金額（当該金額がその納付した金額をこえる場合には、当該納付した金額）の占める割合を乗じて計算した金額に相当する金額を取りくずさなければならない。
the amount of the retirement allowance paid by the employer prescribed in Article 156, paragraph (1), item (i) (Special Provisions on the Transfer Limit Where a Retirement Allowance Mutual Aid Contract, etc. Has Been Concluded) of the New Order as of that December 31, calculated for those employees (limited to those who have continuously been in service from December 31 of the year preceding the year in which the contract effective date falls until the contract effective date; the same applies hereinafter in this paragraph) in accordance with the retirement allowance rules prescribed in Article 154, paragraph (1), item (i), (a) (Transfer Limit to the Severance Package Reserves Account) of the New Order that are established as of that December 31 of the preceding year;
その使用人（契約発効日の属する年の前年十二月三十一日から契約発効日までの間引き続き在職していたものに限る。以下この項において同じ。）につき当該前年十二月三十一日において定められている新令第百五十四条第一項第一号イ（退職給与引当金勘定への繰入限度額）に規定する退職給与規程により計算した場合の同日における新令第百五十六条第一項第一号（退職金共済契約等を締結している場合の繰入限度額の特例）に規定する事業主の支給する退職給与の額
the amount of the severance package paid by the employer prescribed in the preceding item as of December 31 of the year preceding the year in which the contract effective date falls, calculated for those employees in accordance with the retirement allowance rules prescribed in that item that are established as of the contract effective date.
In applying the provisions of Article 155, paragraph (1) (Reversal of the Amount of the Retirement Allowance Reserve Account) of the New Order in the case where the provisions of the preceding paragraph apply, the phrase "the items of paragraph (2) of the following Article" in item (vii) of that paragraph is deemed to be replaced with "the items of paragraph (2) of the following Article and Article 8, paragraph (1) of the Supplementary Provisions (Transitional Provisions Concerning Reserves for Severance Packages)".
前項の規定の適用がある場合における新令第百五十五条第一項（退職給与引当金勘定の金額の取りくずし）の規定の適用については、同項第七号中「次条第二項各号」とあるのは、「次条第二項各号及び附則第八条第一項（退職給与引当金に関する経過規定）」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)
contract effective datemachine translation
「契約発効日」
In Article 8, paragraph (1) of the original supplementary provisions (附則) of Cabinet Order No. 96 of 1965, the day a retirement allowance mutual aid contract concluded under Article 2, paragraph (1) of the supplementary provisions of the Act partially amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act took effect; it fixes the retirement allowance reserve from which an individual who paid the transitional amount for employees must draw down part.
Short name set inSupplementary Provisions, Article 8, paragraph (1)· applies only in this paragraph
amount of the retirement allowance reserve accountmachine translation
「退職給与引当金勘定の金額」
The balance of the retirement allowance reserve account (退職給与引当金勘定) of an individual filing a blue return, as Article 54, paragraph (2) of the Income Tax Act defines it: the amounts put into the account that were counted as necessary expenses of business income, less any already required to be reversed.
Short name set inSupplementary Provisions, Article 8, paragraph (1)· applies only in this article