Chapter III Withholding Taxes from Retirement Income
第三章 退職所得に係る源泉徴収
Article 199Obligation to Withhold Taxes
第百九十九条（源泉徴収義務）
A person paying, in Japan, severance pay or other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income) (hereinafter referred to as "severance pay or other such compensation" in this Chapter) to a Resident must withhold income taxes from that severance pay or other such compensation at the time of payment and pay them over to the national government by the 10th day of the month following the month in which the day of withholding falls.
第二百条（源泉徴収を要しない退職手当等の支払者）
Notwithstanding the provisions of the preceding Article, a person who pays salaries or other wages as prescribed in Article 28, paragraph (1) (Salary Income) only to not more than two domestic workers on a regular basis is not required to withhold and pay over income taxes on the severance pay or other such compensation that the person pays.
Article 201Amount of Taxes Withheld
第二百一条（徴収税額）
The amount of income taxes to be withheld pursuant to Article 199 (Obligation to Withhold Taxes) is the amount of tax that each of the following items prescribes for the case set forth in that item:
第百九十九条（源泉徴収義務）の規定により徴収すべき所得税の額は、次の各号に掲げる場合の区分に応じ当該各号に定める税額とする。
if the declaration on receipt of retirement income submitted by the Resident being paid severance pay or other such compensation states that there is no other severance pay or other such compensation that it was decided would be paid in the year in which it was decided that the severance pay or other such compensation would be paid and that has already been paid (referred to as "other severance pay already paid" in the following item): the amount of tax calculated by applying Article 89, paragraph (1) (Tax Rates) with the amount specified in each of the following for the case set forth therein deemed to be the amount of taxable retirement income:
if the severance pay or other such compensation being paid falls under ordinary severance pay or other such compensation (meaning ordinary severance pay or other such compensation as prescribed in Article 30, paragraph (7) (Retirement Income); the same applies in (a) of the following item and in Article 203, paragraph (1), item (ii) (Declaration on Receipt of Retirement Income)): the amount equivalent to one half of the balance remaining after deducting the amount of the retirement income deduction from the amount of the severance pay or other such compensation being paid (or, if that amount includes a fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fraction or the whole amount; the same applies in (a) of the following item);
その支払う退職手当等が一般退職手当等（第三十条第七項（退職所得）に規定する一般退職手当等をいう。次号イ及び第二百三条第一項第二号（退職所得の受給に関する申告書）において同じ。）に該当する場合 その支払う退職手当等の金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（当該金額に千円未満の端数があるとき、又は当該金額の全額が千円未満であるときは、その端数金額又はその全額を切り捨てた金額。次号イにおいて同じ。）
if the severance pay or other such compensation being paid falls under short-term severance pay or other such compensation (meaning short-term severance pay or other such compensation as prescribed in Article 30, paragraph (4); the same applies in (b) of the following item and in Article 203, paragraph (1), item (ii)): the amount specified in each of the following for the case set forth therein (or, if that amount includes a fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fraction or the whole amount):
その支払う退職手当等が短期退職手当等（第三十条第四項に規定する短期退職手当等をいう。次号ロ及び第二百三条第一項第二号において同じ。）に該当する場合 次に掲げる場合の区分に応じそれぞれ次に定める金額（当該金額に千円未満の端数があるとき、又は当該金額の全額が千円未満であるときは、その端数金額又はその全額を切り捨てた金額）
if the balance remaining after deducting the amount of the retirement income deduction from the amount of the severance pay or other such compensation being paid is three million yen or less: the amount equivalent to one half of that balance;
その支払う退職手当等の金額から退職所得控除額を控除した残額が三百万円以下である場合 当該残額の二分の一に相当する金額
in cases other than the case set forth in (1): the total of 1.5 million yen and the balance remaining after deducting the amount arrived at by adding the amount of the retirement income deduction to three million yen from the amount of the severance pay or other such compensation being paid;
（１）に掲げる場合以外の場合 百五十万円とその支払う退職手当等の金額から三百万円に退職所得控除額を加算した金額を控除した残額との合計額
if the severance pay or other such compensation being paid falls under specified officer severance pay or other such compensation (meaning specified officer severance pay or other such compensation as prescribed in Article 30, paragraph (5); the same applies in (c) of the following item and in Article 203, paragraph (1), item (ii)): the amount equivalent to the balance remaining after deducting the amount of the retirement income deduction from the amount of the severance pay or other such compensation being paid (or, if that amount includes a fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fraction or the whole amount; the same applies in (c) of the following item).
その支払う退職手当等が特定役員退職手当等（第三十条第五項に規定する特定役員退職手当等をいう。次号ハ及び第二百三条第一項第二号において同じ。）に該当する場合 その支払う退職手当等の金額から退職所得控除額を控除した残額に相当する金額（当該金額に千円未満の端数があるとき、又は当該金額の全額が千円未満であるときは、その端数金額又はその全額を切り捨てた金額。次号ハにおいて同じ。）
if the declaration on receipt of retirement income submitted by the Resident being paid severance pay or other such compensation states that there is other severance pay already paid: the amount of tax equivalent to the balance remaining after deducting the amount of income taxes withheld or to be withheld pursuant to Article 199 from the other severance pay already paid, from the amount of tax calculated by applying Article 89, paragraph (1) with the amount specified in each of the following for the case set forth therein deemed to be the amount of taxable retirement income:
退職手当等の支払を受ける居住者が提出した退職所得の受給に関する申告書に、支払済みの他の退職手当等がある旨の記載がある場合 次に掲げる場合の区分に応じそれぞれ次に定める金額を課税退職所得金額とみなして第八十九条第一項の規定を適用して計算した場合の税額から、その支払済みの他の退職手当等につき第百九十九条の規定により徴収された又は徴収されるべき所得税の額を控除した残額に相当する税額
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
if both the severance pay or other such compensation being paid and the other severance pay already paid fall under short-term severance pay or other such compensation: the amount specified in each of the following for the case set forth therein (or, if that amount includes a fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fraction or the whole amount):
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短期退職手当等に該当する場合 次に掲げる場合の区分に応じそれぞれ次に定める金額（当該金額に千円未満の端数があるとき、又は当該金額の全額が千円未満であるときは、その端数金額又はその全額を切り捨てた金額）
if 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 is three million yen or less: the amount equivalent to one half of that balance;
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が三百万円以下である場合 当該残額の二分の一に相当する金額
in cases other than the case set forth in (1): the total of the balance remaining after deducting the amount arrived at by adding the amount of the retirement income deduction to three million yen 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, and 1.5 million yen;
（１）に掲げる場合以外の場合 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三百万円に退職所得控除額を加算した金額を控除した残額と百五十万円との合計額
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
in cases other than those set forth in (a) through (c): the amount calculated pursuant to Cabinet Order.
イからハまでに掲げる場合以外の場合 政令で定めるところにより計算した金額
The amount of the retirement income deduction prescribed in the items of the preceding paragraph is based on the amount of the retirement income deduction set forth in Appended Table VI according to the years of service corresponding to the years of service prescribed in Article 30, paragraph (3), item (i), and to whether the case falls under the case set forth in paragraph (6), item (iii) of that Article, as they stand at the time it was decided that the severance pay or other such compensation from which income taxes are to be withheld under the preceding paragraph would be paid (or, if the case falls under the case set forth in item (i) of paragraph (6) of that Article, the amount calculated in accordance with that paragraph).
If a Resident being paid severance pay or other such compensation has not submitted a declaration on receipt of retirement income by the time of being paid, the amount of income taxes to be withheld pursuant to Article 199 is the amount of tax equivalent to the amount calculated by multiplying the amount of the severance pay or other such compensation being paid by a tax rate of 20 percent.
Article 202Withholding from Lump-Sum Retirement Payments Deemed to Be Retirement Income
第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）
If a lump-sum payment deemed to be severance pay or other such compensation pursuant to Article 31, item (iii) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) is paid and the contributions made under the plan rules prescribed in that item include an amount borne by the participant prescribed in that item (including cases specified by Cabinet Order as similar to this), for the purpose of applying the preceding Article, severance pay or other such compensation is deemed to have been paid in an amount equivalent to the amount remaining after deducting the amount so borne (including any amount specified by Cabinet Order) from the amount of that lump-sum retirement payment.
Article 203Declaration on Receipt of Retirement Income
第二百三条（退職所得の受給に関する申告書）
A Resident paid severance pay or other such compensation in Japan must, by the time of being paid, submit a declaration stating the following particulars to the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) (or, if a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes), the locality so designated) for the income taxes on that severance pay or other such compensation, via the person paying that severance pay or other such compensation. In such a case, when submitting a declaration stating that there is other severance pay or other such compensation already paid as prescribed in item (ii), the Resident must attach to that declaration the withholding receipt issued pursuant to Article 226, paragraph (2) (Withholding Receipts) for that other severance pay or other such compensation already paid.
the name of that person paying the severance pay or other such compensation;
その退職手当等の支払者の氏名又は名称
whether there is other severance pay or other such compensation already paid as prescribed in Article 201, paragraph (1), item (i) (Amount of Taxes Withheld), and, if there is, whether that other severance pay or other such compensation already paid falls under ordinary severance pay or other such compensation, short-term severance pay or other such compensation, or specified officer severance pay or other such compensation, and its amount;
第二百一条第一項第一号（徴収税額）に規定する支払済みの他の退職手当等があるかどうか並びに当該支払済みの他の退職手当等があるときは当該支払済みの他の退職手当等が一般退職手当等、短期退職手当等又は特定役員退職手当等のいずれに該当するかの別及びその金額
the years of service that form the basis for calculating the amount of the retirement income deduction prescribed in Article 201, paragraph (2);
whether the Resident falls under the case set forth in Article 30, paragraph (6), item (iii) (Retirement Income), and, if so, the facts on which that is based;
その居住者が第三十条第六項第三号（退職所得）に掲げる場合に該当するかどうか及びこれに該当するときはその該当する事実
any other particulars specified by Ministry of Finance Order.
その他財務省令で定める事項
Severance pay or other such compensation from which income taxes are not required to be withheld and paid over pursuant to Article 200 (Person Paying Severance Pay or Other Such Compensation Exempt from Withholding at the Source) is not included in the severance pay or other such compensation prescribed in the preceding paragraph.
In the case referred to in paragraph (1), if a declaration under that paragraph is accepted by the person paying the severance pay or other such compensation via whom it is to be submitted, the declaration is deemed to have been submitted to the district director prescribed in that paragraph at the time it was accepted.
If the person paying the severance pay or other such compensation via whom a declaration under paragraph (1) is to be submitted meets the requirements specified by Cabinet Order, including having taken measures that enable it to properly receive, by electronic or magnetic means (meaning the electronic or magnetic means prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters); the same applies in this paragraph), the particulars to be stated in that declaration (referred to as the "required particulars" in this paragraph), a Resident paid severance pay or other such compensation referred to in that paragraph may, in lieu of submitting that declaration, provide the required particulars to that person paying the severance pay or other such compensation by electronic or magnetic means. In such a case, the second sentence of paragraph (2) of that Article applies mutatis mutandis.
For the purpose of applying paragraph (3) in a case where the preceding paragraph applies, the phrase "a declaration" in that paragraph is deemed to be replaced with "the particulars to be stated in a declaration"; the phrase "is accepted by the person paying the severance pay or other such compensation" is deemed to be replaced with "are provided to the person paying the severance pay or other such compensation"; and the phrase "at the time it was accepted" is deemed to be replaced with "at the time they were provided".
A declaration under paragraph (1) is referred to as a declaration on receipt of retirement income.
第一項の規定による申告書は、退職所得の受給に関する申告書という。