第三十一条（退職手当等とみなす一時金）
Article 31Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation
For the purpose of applying this Act, the following lump-sum payments are deemed to constitute severance pay and other such compensation as prescribed in paragraph (1) of the preceding Article:
a lump-sum payment based on the National Pension Act, Employees' Pension Insurance Act (Act No. 115 of 1954), National Public Officers Mutual Aid Association Act (Act No. 128 of 1958), Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962), Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953), or Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002), or any other lump-sum or one-time payment provided for by Cabinet Order which is based on a system similar to the social insurance or mutual aid systems under these Acts (including any similar payment; hereinafter the same applies in this Article);
国民年金法、厚生年金保険法（昭和二十九年法律第百十五号）、国家公務員共済組合法（昭和三十三年法律第百二十八号）、地方公務員等共済組合法（昭和三十七年法律第百五十二号）、私立学校教職員共済法（昭和二十八年法律第二百四十五号）及び独立行政法人農業者年金基金法（平成十四年法律第百二十七号）の規定に基づく一時金その他これらの法律の規定による社会保険又は共済に関する制度に類する制度に基づく一時金（これに類する給付を含む。以下この条において同じ。）で政令で定めるもの
a lump-sum payment based on the provisions of the Coal Mining Pension Fund Act (Act No. 135 of 1967) which is paid due to a pit worker as prescribed in Article 16, paragraph (1) (Payment for Pit Workers) of that Act or surface worker as prescribed in Article 18, paragraph (1) (Payment for Surface Workers) of that Act leaving employment, or any other lump-sum payment provided for by Cabinet Order which is based on a system similar to the social insurance system under that Act;
石炭鉱業年金基金法（昭和四十二年法律第百三十五号）の規定に基づく一時金で同法第十六条第一項（坑内員に関する給付）又は第十八条第一項（坑外員に関する給付）に規定する坑内員又は坑外員の退職に基因して支払われるものその他同法の規定による社会保険に関する制度に類する制度に基づく一時金で政令で定めるもの
a lump-sum payment that the taxpayer receives based on the Fixed-Benefit Corporate Pension Act (Act No. 50 of 2001), and which is paid due to a member as prescribed in Article 25, paragraph (1) (Members) of that Act leaving employment (if any part of installment deposits contributed based on bylaws regarding fixed-benefit corporate pensions as prescribed in Article 3, paragraph (1) (Implementation of Fixed-Benefit Corporate Pensions) of that Act constitute an amount borne by the member, the application of this paragraph is limited to the part of the lump-sum payment that is equivalent to the amount of that lump-sum payment less the amount borne by the member) or any other lump-sum payment prescribed by Cabinet Order as being similar thereto.
確定給付企業年金法（平成十三年法律第五十号）の規定に基づいて支給を受ける一時金で同法第二十五条第一項（加入者）に規定する加入者の退職により支払われるもの（同法第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて拠出された掛金のうちに当該加入者の負担した金額がある場合には、その一時金の額からその負担した金額を控除した金額に相当する部分に限る。）その他これに類する一時金として政令で定めるもの
退職所得
退職所得とは、退職手当、一時恩給その他の退職により一時に受ける給与及びこれらの性質を有する給与（以下この条において「退職手当等」という。）に係る所得をいう。
略称規定第三十条第一項・この条の中だけ
退職所得とは、退職手当、一時恩給その他の退職により一時に受ける給与及びこれらの性質を有する給与（以下この条において「退職手当等」という。）に係る所得をいう。