第三百十九条の三の二（源泉徴収の対象となる退職所得とみなされる退職一時金の範囲等）
Article 319-3-2Scope of Lump-Sum Retirement Payments Deemed to Be Retirement Income Subject to Withholding, etc.
The cases specified by Cabinet Order prescribed in Article 202 (Withholding from Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the Act are to be the cases listed in the following items, and the amounts specified by Cabinet Order prescribed in that Article are to be the amounts specified in each of the following items for the category of cases listed in that item:
in the case of paying a lump sum listed in Article 72, paragraph (3), item (iv) (Lump Sums Deemed to Be Severance Pay or Other Such Compensation), where, out of the installments or insurance premiums paid under the qualified retirement pension contract prescribed in that item, there is an amount borne by the person who rendered the service prescribed in that item: the amount borne by that person who rendered the service;
第七十二条第三項第四号（退職手当等とみなす一時金）に掲げる一時金の支払をする場合において、同号に規定する適格退職年金契約に基づいて払い込まれた掛金又は保険料のうちに同号に規定する勤務をした者の負担した金額があるとき 当該勤務をした者の負担した金額
in the case of paying a lump sum listed in Article 72, paragraph (3), item (v), where, out of the contributions made under the plan rules prescribed in that item, there is an amount borne by the member prescribed in that item: the amount borne by that member.
第七十二条第三項第五号に掲げる一時金の支払をする場合において、同号に規定する規約に基づいて拠出された掛金のうちに同号に規定する加入者の負担した金額があるとき 当該加入者の負担した金額