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。
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:
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（税率）の規定を適用して計算した場合の税額
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:
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 ordinary severance pay or other such compensation (meaning ordinary 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 fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fraction or the whole amount; the same applies in (a) of the following item);
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 severance pay or other such compensation being paid falls under short-term severance pay or other such compensation (meaning short-term severance pay or other such compensation 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 fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fraction or the whole amount):
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
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;
（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
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;
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 severance pay or other such compensation being paid falls under specified officer severance pay or other such compensation (meaning specified officer severance pay or other such compensation 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 fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fraction or the whole amount; the same applies in (c) of the following item).
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 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:
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 ordinary 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 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 both the severance pay or other such compensation being paid and the other severance pay already paid fall under short-term severance pay or other such compensation: the amount specified in each of the following for the case set forth therein (or, if that amount includes a fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fraction or the whole amount):
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
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;
（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
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;
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
if both the severance pay or other such compensation being paid and the other severance pay already paid fall under specified officer severance pay or other such compensation: the amount equivalent to 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;
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
in cases other than those set forth in (a) through (c): the amount calculated pursuant to Cabinet Order.
前項各号に規定する退職所得控除額は、同項の規定による所得税を徴収すべき退職手当等を支払うべきことが確定した時の状況における第三十条第三項第一号に規定する勤続年数に準ずる勤続年数及び同条第六項第三号に掲げる場合に該当するかどうかに応ずる別表第六に掲げる退職所得控除額（同項第一号に掲げる場合に該当するときは、同項の規定に準じて計算した金額）による。
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).
退職手当等の支払を受ける居住者がその支払を受ける時までに退職所得の受給に関する申告書を提出していないときは、第百九十九条の規定により徴収すべき所得税の額は、その支払う退職手当等の金額に百分の二十の税率を乗じて計算した金額に相当する税額とする。
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.