The retirement allowance rules specified by Cabinet Order prescribed in Article 54, paragraph (1) (Reserves for Severance Packages) of the Act are the following rules:
法第五十四条第一項（退職給与引当金）に規定する政令で定める退職給与規程は、次に掲げる規程とする。
rules on the payment of severance packages established by a collective agreement;
労働協約により定められる退職給与の支給に関する規程
rules on the payment of severance packages established by rules of employment that have been notified to the relevant government agency pursuant to Article 89 (Duty to Prepare and Submit Rules of Employment) of the Labor Standards Act or Article 97, paragraph (2) (Preparation and Notification of Rules of Employment) of the Mariners Act;
労働基準法第八十九条（就業規則の作成及び届出の義務）又は船員法第九十七条第二項（就業規則の作成及び届出）の規定により行政官庁に届け出られた就業規則により定められる退職給与の支給に関する規程
rules on the payment of severance packages prepared by a Resident who is not subject to the application of Article 89 of the Labor Standards Act or Article 97 of the Mariners Act, where the Resident has notified those rules in advance to the competent district director with jurisdiction over the place for tax payment.
労働基準法第八十九条又は船員法第九十七条の規定の適用を受けない居住者がその作成した退職給与の支給に関する規程をあらかじめ納税地の所轄税務署長に届け出た場合における当該規程
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district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.