第三百十九条の八（源泉徴収の対象となる確定給付企業年金の額の計算等）
Article 319-8Calculation, etc. of the Amount of Defined-Benefit Corporate Pension Subject to Withholding
The amount calculated as specified by Cabinet Order prescribed in Article 203-5, item (ii) (Calculation of the Amount of Tax Withheld If Social Insurance Premiums Are Deducted from a public pension or retirement package, and in Similar Cases) of the Act is to be the amount calculated by multiplying the amount of the pension prescribed in that item (excluding the amount of the portion equivalent to the amount of surplus distributed under the plan rules prescribed in that item on or after the date on which payment of that pension began) by the ratio prescribed in Article 82-3, paragraph (1) (Amount to Be Deducted from the Amount of Defined-Benefit Corporate Pension) pertaining to that pension.
法第二百三条の五第二号（公的年金等から控除される社会保険料がある場合等の徴収税額の計算）に規定する政令で定めるところにより計算した金額は、同号に規定する年金の額（その年金の支給開始の日以後に同号に規定する規約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該年金に係る第八十二条の三第一項（確定給付企業年金の額から控除する金額）に規定する割合を乗じて計算した金額とする。
The cases specified by Cabinet Order prescribed in Article 203-5, item (iii) of the Act are to be the cases listed in the following items, and the amounts calculated as specified by Cabinet Order prescribed in item (iii) of that Article are to be the amounts specified in each of the following items for the category of cases listed in that item:
法第二百三条の五第三号に規定する政令で定める場合は、次の各号に掲げる場合とし、同条第三号に規定する政令で定めるところにより計算した金額は、当該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。
in the case of paying the retirement pension listed in Article 82-2, paragraph (2), item (iv) (Annuities Treated as Public Pension or Retirement Package), 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 calculated by multiplying the amount of that retirement pension (excluding the amount of the portion equivalent to the amount of surplus distributed under that contract on or after the date on which payment of that pension began) by the ratio calculated in accordance with the provisions of Article 82-3, paragraph (1) pertaining to that retirement pension;
第八十二条の二第二項第四号（公的年金等とされる年金）に掲げる退職年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 当該退職年金の額（その年金の支給開始の日以後に当該契約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該退職年金に係る第八十二条の三第一項の規定に準じて計算した割合を乗じて計算した金額
in the case of paying the pension listed in Article 82-2, paragraph (2), 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 calculated by multiplying the amount of that pension (excluding the amount of the portion equivalent to the amount of surplus distributed under those plan rules on or after the date on which payment of that pension began) by the ratio calculated in accordance with the provisions of Article 82-3, paragraph (1) pertaining to that pension.
第八十二条の二第二項第五号に掲げる年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 当該年金の額（その年金の支給開始の日以後に当該規約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該年金に係る第八十二条の三第一項の規定に準じて計算した割合を乗じて計算した金額