Local Tax Act
Article 292, paragraph (1), item (vi)
第二百九十二条第一項第六号
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
Severance pay or other such compensation: means the severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Income Tax Act (including lump-sum payments deemed to be severance pay or other such compensation under Article 31 of that Act and amounts deemed to be severance pay or other such compensation under Article 29-4 of the Act on Special Measures Concerning Taxation);
退職手当等 所得税法第三十条第一項に規定する退職手当等（同法第三十一条において退職手当等とみなされる一時金及び租税特別措置法第二十九条の四において退職手当等とみなされる金額を含む。）をいう。
Severance pay or other such compensation, etc.: means the severance pay or other such compensation
29-429-5 of the Act on Special Measures Concerning Taxation);退職手当等 所得税法第三十条第一項に規定する退職手当等（同法第三十一条において退職手当等とみなされる一時金及び租税特別措置法
第二十九条の四第二十九条の五において退職手当等とみなされる金額を含む。）をいう。