if both the severance pay or other such compensation being paid and the other severance pay already paid fall under specified officer severance pay or other such compensation: the amount equivalent to 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特定役員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に相当する金額