Supplementary Provisions, Article 4Transitional Measures Concerning the Special Provisions on Retirement Income Deduction
第四条(退職所得控除額の特例に関する経過措置)
The provisions of Article 74, paragraph (2) (Special Provisions on Calculation of Retirement Income Deduction) of the New Order apply to cases where the earlier severance pay or other such compensation prescribed in that paragraph is to be received on or after January 1, 1974; in cases where that earlier severance pay or other such compensation relates to payment during 1973, the provisions of Article 74, paragraph (2) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order") are to be followed, with the phrase "Article 30, paragraph (3) of the Act" in that paragraph deemed to be replaced with "Article 30, paragraph (3) of the Act before amendment by the Act Partially Amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974)".
新令第七十四条第二項(退職所得控除額の計算の特例)の規定は、同項に規定する前の退職手当等が昭和四十九年一月一日以後に支払を受けるべきものである場合について適用し、当該前の退職手当等が昭和四十八年中の支給に係るものである場合については、改正前の所得税法施行令(以下「旧令」という。)第七十四条第二項中「法第三十条第三項」とあるのは、「所得税法及び災害被害者に対する租税の減免、徴収猶予等に関する法律の一部を改正する法律(昭和四十九年法律第十五号)による改正前の法第三十条第三項」として、同項の規定の例によるものとする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 75 of 1974.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 75 of 1974 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)