Miscellaneous income means income not falling under the category of interest income, dividend income, real property income, business income, salary income, retirement income, timber income, capital gains, or occasional income.
雑所得とは、利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得及び一時所得のいずれにも該当しない所得をいう。
Miscellaneous income is the sum total of the amounts set forth in the following items:
雑所得の金額は、次の各号に掲げる金額の合計額とする。
the amount remaining after the public pension deduction is applied against the revenue from public pensions and retirement packages in the year;
その年中の公的年金等の収入金額から公的年金等控除額を控除した残額
the amount arrived at when the necessary expenses are deducted from gross revenues constituting miscellaneous income in the relevant year (other than income from public pensions and retirement packages).
その年中の雑所得（公的年金等に係るものを除く。）に係る総収入金額から必要経費を控除した金額
The public pensions and retirement packages that the preceding paragraph provides for means:
前項に規定する公的年金等とは、次に掲げる年金をいう。
pensions based on the provisions of the Acts prescribed in Article 31, item (i) and item (ii) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) and pensions as prescribed by Cabinet Order which are based on the systems prescribed in item (i) and item (ii) of that Article (including any similar payments; the same applies in item (iii));
public retirement packages (other than lump-sum early retirement packages) and pensions based on past service which are paid by a former employer;
恩給（一時恩給を除く。）及び過去の勤務に基づき使用者であつた者から支給される年金
pensions received based on the provisions of the Fixed-Benefit Corporate Pension Act (if any part of installment deposits contributed based on bylaws provided for in Article 31, item (iii) constitutes an amount borne by the member prescribed in Article 25, paragraph (1) (Members) of that Act (including a person who was formerly a member as prescribed in that paragraph) to whom the pension is paid, this is limited to the part of the pension received based on the provisions of the Fixed-Benefit Corporate Pension Act which constitutes the amount of that pension less the part of the amount borne by the member which is calculated pursuant to Cabinet Order as being part of the amount of pension so received) and other pensions that Cabinet Order prescribes as being similar thereto.
確定給付企業年金法の規定に基づいて支給を受ける年金（第三十一条第三号に規定する規約に基づいて拠出された掛金のうちにその年金が支給される同法第二十五条第一項（加入者）に規定する加入者（同項に規定する加入者であつた者を含む。）の負担した金額がある場合には、その年金の額からその負担した金額のうちその年金の額に対応するものとして政令で定めるところにより計算した金額を控除した金額に相当する部分に限る。）その他これに類する年金として政令で定めるもの
The public pension deduction prescribed in paragraph (2) is the amount that each of the following items prescribes for the category of case set forth in the item:
第二項に規定する公的年金等控除額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
if the taxpayer's total income as prescribed in Article 2, paragraph (1), item (xxx) (Definitions), calculated as if there were no revenue from public pensions and retirement packages in the year (referred to as the "total income other than miscellaneous income from public pensions and retirement packages" in the following item and item (iii)), is 10,000,000 yen or less: the sum total of the following amounts (or 600,000 yen, if that sum total is less than 600,000 yen):
その年中の公的年金等の収入金額がないものとして計算した場合における第二条第一項第三十号（定義）に規定する合計所得金額（次号及び第三号において「公的年金等に係る雑所得以外の合計所得金額」という。）が千万円以下である場合 次に掲げる金額の合計額（当該合計額が六十万円に満たない場合には、六十万円）
400,000 yen;
四十万円
the amount that each of the following prescribes for the category of case set forth therein, as it applies to the amount remaining after 500,000 yen is deducted against the taxpayer's revenue from public pensions and retirement packages in the year:
その年中の公的年金等の収入金額から五十万円を控除した残額の次に掲げる場合の区分に応じそれぞれ次に定める金額
if the remaining amount is 3,600,000 yen or less:25% of the remaining amount;
当該残額が三百六十万円以下である場合 当該残額の百分の二十五に相当する金額
if the remaining amount is over 3,600,000 yen but not more than 7,200,000 yen: the sum total of 900,000 yen and 15% of the difference arrived at when 3,600,000 yen is deducted from the remaining amount;
当該残額が三百六十万円を超え七百二十万円以下である場合 九十万円と当該残額から三百六十万円を控除した金額の百分の十五に相当する金額との合計額
if the remaining amount is over 7,200,000 yen but not more than 9,500,000 yen: the sum total of 1,440,000 yen and 5% of the difference arrived at when 7,200,000 yen is deducted from the remaining amount;
当該残額が七百二十万円を超え九百五十万円以下である場合 百四十四万円と当該残額から七百二十万円を控除した金額の百分の五に相当する金額との合計額
if the remaining amount is over 9,500,000 yen: 1,555,000 yen.
当該残額が九百五十万円を超える場合 百五十五万五千円
if the taxpayer's total income other than miscellaneous income from public pensions and retirement packages for the year is over 10,000,000 yen but not more than 20,000,000 yen: the sum total of the following amounts (or 500,000 yen, if that sum total is less than 500,000 yen):
その年中の公的年金等に係る雑所得以外の合計所得金額が千万円を超え二千万円以下である場合 次に掲げる金額の合計額（当該合計額が五十万円に満たない場合には、五十万円）
300,000 yen;
三十万円
the amount set forth in (b) of the preceding item.
前号ロに掲げる金額
if the taxpayer's total income other than miscellaneous income from public pensions and retirement packages for the year is over 20,000,000 yen: the sum total of the following amounts (or 400,000 yen, if that sum total is less than 400,000 yen):
その年中の公的年金等に係る雑所得以外の合計所得金額が二千万円を超える場合 次に掲げる金額の合計額（当該合計額が四十万円に満たない場合には、四十万円）
200,000 yen;
二十万円
the amount set forth in item (i), (b).
第一号ロに掲げる金額