The cases specified by Cabinet Order prescribed in Article 30, paragraph (6), item (i) (Retirement Income) of the Act are the cases set out in the following items, and the amount calculated as specified by Cabinet Order prescribed in item (i) of that paragraph is the amount specified in the relevant item.
法第三十条第六項第一号（退職所得）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、同項第一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、当該各号に定める金額とする。
the case that falls under the case prescribed in Article 69, paragraph (1), item (i), (b) (Calculation of Years of Service Pertaining to the Retirement Income Deduction) and in which severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Act; the same applies hereinafter through Article 71-2 (Calculation of the Amount of Retirement Income Where There Are Two or More Instances of Severance Pay or Other Such Compensation Among General Severance Pay or Other Such Compensation, Short-term Severance Pay, or Specified Officers' Severance Pay)) has previously been paid by the other person prescribed in (b) of that item, or the case that falls under the case prescribed in the proviso to (c) of that item: the amount calculated by treating the period calculated under the items of Article 69, paragraph (1) for the severance pay or other such compensation previously received from that other person or the previously received severance pay or other such compensation prescribed in the proviso to (c) of that item as the years of service referred to in Article 30, paragraph (3) of the Act, and applying that paragraph;
第六十九条第一項第一号ロ（退職所得控除額に係る勤続年数の計算）に規定する場合に該当し、かつ、同号ロに規定する他の者から前に退職手当等（法第三十条第一項に規定する退職手当等をいう。以下第七十一条の二（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うち二以上の退職手当等がある場合の退職所得の金額の計算）までにおいて同じ。）の支払を受けている場合又は同号ハただし書に規定する場合に該当する場合 当該他の者から前に支払を受けた退職手当等又は同号ハただし書に規定する前に支払を受けた退職手当等につき第六十九条第一項各号の規定により計算した期間を法第三十条第三項の勤続年数とみなして同項の規定を適用して計算した金額
in the following cases, where part of the period of service, etc. (meaning the period of service, etc. prescribed in Article 69, paragraph (1), item (iii); the same applies hereinafter in this Article) that was the basis of the period calculated under the items of Article 69, paragraph (1) for the severance pay or other such compensation received in that year overlaps with the period of service, etc. relating to the severance pay or other such compensation received in the year preceding that year or earlier (meaning the severance pay or other such compensation specified in each of the following according to the category of cases set out therein; referred to as "earlier severance pay or other such compensation" in the following paragraph) (referred to as "earlier period of service, etc." in the following paragraph): the amount calculated by treating the overlapping part of the period as the years of service referred to in Article 30, paragraph (3) of the Act, and applying that paragraph.
the case where the person has received severance pay or other such compensation (excluding the previously received severance pay or other such compensation prescribed in item (i)) within the four years ending with the year preceding that year, and has received severance pay or other such compensation in that year (excluding the case that falls under the cases set out in (b) and (c)): the severance pay or other such compensation received within the four years ending with the year preceding that year;
その年の前年以前四年内に退職手当等（前号に規定する前に支払を受けた退職手当等を除く。）の支払を受け、かつ、その年に退職手当等の支払を受けた場合（ロ及びハに掲げる場合に該当する場合を除く。） その年の前年以前四年内に支払を受けた退職手当等
the case where the person has received the lump-sum payment set out in Article 72, paragraph (3), item (vii) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) (limited to that received on or after January 1, 2026, and excluding the previously received severance pay or other such compensation prescribed in the preceding item) within the nine years ending with the year preceding that year, and has received severance pay or other such compensation in that year (excluding the case that falls under the case set out in (c)): the following severance pay or other such compensation:
その年の前年以前九年内に第七十二条第三項第七号（退職手当等とみなす一時金）に掲げる一時金（令和八年一月一日以後に支払を受けたものに限り、前号に規定する前に支払を受けた退職手当等を除く。）の支払を受け、かつ、その年に退職手当等の支払を受けた場合（ハに掲げる場合に該当する場合を除く。） 次に掲げる退職手当等
severance pay or other such compensation received on or after January 1, 2026, that was received within the nine years ending with the year preceding that year;
令和八年一月一日以後に支払を受けた退職手当等であつてその年の前年以前九年内に支払を受けたもの
severance pay or other such compensation received before January 1, 2026, that was received within the four years ending with the year preceding that year;
令和八年一月一日前に支払を受けた退職手当等であつてその年の前年以前四年内に支払を受けたもの
the case where the person has received severance pay or other such compensation (excluding the previously received severance pay or other such compensation prescribed in item (i)) within the 19 years ending with the year preceding that year, and has received in that year the lump-sum payment set out in Article 72, paragraph (3), item (vii): the severance pay or other such compensation received within the 19 years ending with the year preceding that year.
その年の前年以前十九年内に退職手当等（前号に規定する前に支払を受けた退職手当等を除く。）の支払を受け、かつ、その年に第七十二条第三項第七号に掲げる一時金の支払を受けた場合 その年の前年以前十九年内に支払を受けた退職手当等
In the case referred to in item (ii) of the preceding paragraph, where the revenue from the earlier severance pay or other such compensation is less than the retirement income deduction under Article 30, paragraph (3) of the Act calculated for the earlier severance pay or other such compensation without applying the provisions of that item, the amount prescribed in item (ii) of the preceding paragraph is calculated by treating as the earlier period of service, etc. the period, out of the period of service, etc. that was the basis for calculating the amount paid as the earlier severance pay or other such compensation, from the date of commencement of employment relating to the earlier severance pay or other such compensation or the first day of the period as a member, etc. prescribed in Article 69, paragraph (1), item (ii) through the day preceding the day on which the number of years corresponding to the number specified in each of the following items according to the category of cases set out therein (where a fraction of less than one arises, the number with that fraction discarded) has elapsed.
the case where the revenue from the earlier severance pay or other such compensation is 8,000,000 yen or less: the number calculated by dividing that revenue by 400,000 yen;
前の退職手当等の収入金額が八百万円以下である場合 当該収入金額を四十万円で除して計算した数
the case where the revenue from the earlier severance pay or other such compensation exceeds 8,000,000 yen: the number obtained by adding 20 to the number calculated by dividing the amount obtained by deducting 8,000,000 yen from that revenue by 700,000 yen.
前の退職手当等の収入金額が八百万円を超える場合 当該収入金額から八百万円を控除した金額を七十万円で除して計算した数に二十を加算した数
Where there is a fraction of less than one year in the period referred to in paragraph (1), item (i) and in the overlapping part of the period referred to in item (ii) of that paragraph, the fraction is discarded.
略称規定第七十条第一項第二号・この規定及び第七十条第二項の中だけ
次に掲げる場合において、その年に支払を受けた退職手当等につき第六十九条第一項各号の規定により計算した期間の基礎となつた勤続期間等（同項第三号に規定する勤続期間等をいう。以下この条において同じ。）の一部がその年の前年以前に支払を受けた退職手…
わかりやすく言うと
前の退職手当等（その年の前年以前に支払を受けた退職手当等のうち、第七十条第一項第二号イからハまでの場合ごとに定めるもの）に係る勤続期間等のことです。勤続期間等とは、勤続期間とこれに加算すべき期間又は組合員等であった期間をいいます。
略称規定第七十条第一項第二号・この規定及び第七十条第二項の中だけ
次に掲げる場合において、その年に支払を受けた退職手当等につき第六十九条第一項各号の規定により計算した期間の基礎となつた勤続期間等（同項第三号に規定する勤続期間等をいう。以下この条において同じ。）の一部がその年の前年以前に支払を受けた退職手…
わかりやすく言うと
その年の前年以前に支払を受けた退職手当等のうち、第七十条第一項第二号イからハまでに掲げる場合の区分に応じ、それぞれに定めるもののことです。前年以前四年内、九年内又は十九年内など、場合ごとに対象となる期間が定められています。
定義第七十条第一項第二号・この条の中だけ
同項第三号に規定する勤続期間等
わかりやすく言うと
勤続期間（退職手当等の支払者のもとで退職の日まで引き続き勤務した期間）と第六十九条第一項第一号イからハまでにより加算すべき期間、又は同項第二号の組合員等であった期間のことです（同項第三号）。