if both the severance pay or other such compensation being paid and the other severance pay already paid fall under ordinary severance pay or other such compensation: the amount equivalent to one half of the balance remaining after deducting the amount of the retirement income deduction from the total of the amount of the severance pay or other such compensation being paid and the amount of the other severance pay already paid;
その支払う退職手当等とその支払済みの他の退職手当等がいずれも一般退職手当等に該当する場合 その支払う退職手当等の金額とその支払済みの他の退職手当等の金額との合計額から退職所得控除額を控除した残額の二分の一に相当する金額