Income Tax Act
Article 203-3, paragraph (1), item (iv)
第二百三条の三第一項第四号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
a public pension or retirement package other than those set forth in the preceding three items and in the following item through item (vii): the amount calculated by multiplying the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and 100,000 yen, by the number of months to which the amount of that public pension or retirement package relates;
前三号及び次号から第七号までに掲げる公的年金等以外の公的年金等 その公的年金等の月割額として政令で定める金額の百分の二十五に相当する金額に七万五千円を加算した金額と十万円とのいずれか多い金額に、当該公的年金等の金額に係る月数を乗じて計算した金額
a public pension or retirement package other than those set forth in the preceding three items and in the following item through item (vii): the amount calculated by multiplying the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and
100,000105,000 yen, by the number of months to which the amount of that public pension or retirement package relates;前三号及び次号から第七号までに掲げる公的年金等以外の公的年金等 その公的年金等の月割額として政令で定める金額の百分の二十五に相当する金額に七万五千円を加算した金額と
十万十万五千円とのいずれか多い金額に、当該公的年金等の金額に係る月数を乗じて計算した金額