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 general severance pay or other such compensation (meaning general 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 fractional amount of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fractional amount 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 (meaning short-term severance pay 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 fractional amount of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fractional amount 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 officers' severance pay (meaning specified officers' severance pay 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 fractional amount of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fractional amount 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 general 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 sum 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: the amount specified in each of the following for the case set forth therein (or, if that amount includes a fractional amount of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fractional amount 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 officers' severance pay: the amount equivalent to the balance remaining after deducting the amount of the retirement income deduction from the sum 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.
略称規定第百九十九条第一項・この章の中だけ
居住者に対し国内において第三十条第一項（退職所得）に規定する退職手当等（以下この章において「退職手当等」という。）の支払をする者は、その支払の際、その退職手当等について所得税を徴収し、その徴収の日の属する月の翌月十日までに…
わかりやすく言うと
退職手当や一時恩給など、退職によって一度に受け取る給与と、これと同じ性質の給与のことです（第三十条第一項）。
略称規定第二百一条第一項第一号・この規定及び第二百一条第一項第二号の中だけ
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、その支払うべきことが確定した年において支払うべきことが確定した他の退職手当等で既に支払がされたもの（次号において「支払済みの他の退職手当等」という。）がない旨の記載が…
わかりやすく言うと
退職手当等を受け取る居住者について、その支払が確定した年に同じく支払が確定したほかの退職手当等のうち、すでに支払われたもののことです。
定義第二百一条第一項第一号イ・この規定及び第二百三条第一項第二号及び第二百一条第一項第二号イの中だけ
第三十条第七項（退職所得）に規定する一般退職手当等
わかりやすく言うと
退職手当等のうち、短期退職手当等（役員等以外としての勤続年数が五年以下の期間に対応するもの）と特定役員退職手当等（役員等としての勤続年数が五年以下の人が受けるもの）のどちらにも当たらないもののことです（第三十条第七項）。
定義第二百一条第一項第一号ロ・この規定及び第二百三条第一項第二号及び第二百一条第一項第二号ロの中だけ
第三十条第四項に規定する短期退職手当等
わかりやすく言うと
退職手当等のうち、法人の役員、議員、公務員（役員等）以外の者としての勤続年数が五年以下である期間に対応して支払われるもので、特定役員退職手当等に当たらないもののことです。勤続年数の数え方は政令で定められています（第三十条第四項）。
定義第二百一条第一項第一号ハ・この規定及び第二百三条第一項第二号及び第二百一条第一項第二号ハの中だけ
第三十条第五項に規定する特定役員退職手当等
わかりやすく言うと
法人の役員、国会議員や地方議会の議員、国家公務員や地方公務員（役員等）としての勤続年数が五年以下の人が、その勤続年数に対応して受け取る退職手当等のことです。勤続年数の数え方は政令で定められています（第三十条第五項）。
定義別表第六
第二百一条第二項（徴収税額）に規定する勤続年数に準ずる勤続年数
わかりやすく言うと
退職所得控除額を求めるための勤続年数で、退職手当等の支払が確定した時の状況で、第三十条第三項第一号の政令で定める勤続年数に準じて数えたもののことです（第二百一条第二項）。