Article 157Treatment of Amount of the Severance Package Reserves Account Upon Death
第百五十七条（死亡の場合の退職給与引当金勘定の金額の処理）
Where a Resident who has an amount of the severance package reserves account prescribed in Article 54, paragraph (2) (Reserves for Severance Packages) of the Act (hereinafter in this Article referred to as the "amount of the retirement allowance reserve account") dies, the following amounts, out of the amount of the retirement allowance reserve account at the time of death, are to be included in gross revenue in calculating the amount of business income of the Resident for the year that includes the day of death:
法第五十四条第二項（退職給与引当金）に規定する退職給与引当金勘定の金額（以下この条において「退職給与引当金勘定の金額」という。）を有する居住者が死亡した場合には、その死亡の時における退職給与引当金勘定の金額のうち次に掲げる金額は、その者のその死亡の日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
where none of the Resident's heirs is a person who has succeeded to the Resident's business that is to generate business income, continues to employ the Resident's employees, and has obtained the district director's approval to submit a Blue Return for the income tax for the year that includes the day of the Resident's death (including a person who has submitted the written application under Article 144 (Application for Approval to File a Blue Return) of the Act for that income tax): the full amount of that amount of the retirement allowance reserve account;
その居住者の相続人のうちに、居住者の事業所得を生ずべき事業を承継してその居住者の使用人を引き続き雇用している者でその居住者の死亡の日の属する年分の所得税につき青色申告書を提出することについて税務署長の承認を受けているもの（当該所得税につき法第百四十四条（青色申告の承認の申請）の申請書を提出したものを含む。）がない場合には、当該退職給与引当金勘定の金額の全額
where any of the Resident's heirs is a person prescribed in the preceding item: the amount obtained by deducting from that amount of the retirement allowance reserve account the amount calculated by multiplying that amount by the proportion that the year-end required retirement allowance payments pertaining to the employees set forth in the preceding item whom the heir continues to employ bear to the year-end required retirement allowance payments prescribed in Article 154, paragraph (1) (Transfer Limit for Severance Package Reserves Account) as of the time of the Resident's death.
その居住者の相続人のうちに前号に規定する者がある場合には、当該退職給与引当金勘定の金額から、当該金額にその居住者の死亡の時における第百五十四条第一項（退職給与引当金勘定への繰入限度額）に規定する期末退職給与の要支給額のうちにその相続人が引き続き雇用する前号の使用人に係る当該期末退職給与の要支給額の占める割合を乗じて計算した金額を控除した金額
Where a Resident who has an amount of the retirement allowance reserve account dies and the case falls under the case prescribed in item (ii) of the preceding paragraph, the portion, out of the amount of the retirement allowance reserve account at the time of death, other than the amount set forth in that item is, for the purpose of the application of the preceding three Articles and the preceding paragraph, deemed to be the amount of the retirement allowance reserve account held by the Resident's heir at the time of death.
Where an heir to whom the provisions of the preceding paragraph have applied is a person who has submitted the written application under Article 144 of the Act for the income tax for the year that includes the day of death of the Resident referred to in that paragraph, and that application has been dismissed, that heir must reverse the amount of the retirement allowance reserve account referred to in that paragraph as of the day of the dismissal.
Where a Resident who has succeeded by inheritance (including universal legacy; the same applies hereinafter in this Article) to the decedent's business that is to generate business income and has obtained the district director's approval to submit a Blue Return for the income tax for the year that includes the day of the inheritance (including, among those who have submitted the written application under Article 144 of the Act for that income tax, those not falling under the preceding paragraph) has, in that year, transferred to the severance package reserves account an amount to be applied to the severance packages payable upon the retirement of those among the decedent's employees who continue in service and have not received payment of severance packages from the decedent, the amount under Article 154, paragraph (1), item (i) is calculated for that amount by deeming the day of the decedent's death to be the December 31 of the preceding year prescribed in Article 154, paragraph (1), item (i), (b) (Transfer Limit for Severance Package Reserves Account), and, where the decedent had established retirement allowance rules on the day of death, deeming those retirement allowance rules to be the retirement allowance rules in effect as of that December 31 of the preceding year.
相続（包括遺贈を含む。以下この条において同じ。）により被相続人の事業所得を生ずべき事業を承継した居住者でその相続の日の属する年分の所得税につき青色申告書を提出することについて税務署長の承認を受けているもの（当該所得税につき法第百四十四条の申請書を提出したもののうち前項の規定に該当しないものを含む。）が、その年において、被相続人の使用人で引き続き在職するもののうち被相続人から退職給与の支給を受けなかつた者の退職による退職給与に充てるため退職給与引当金勘定に繰り入れた金額については、当該被相続人の死亡の日を第百五十四条第一項第一号ロ（退職給与引当金勘定への繰入限度額）に規定する前年十二月三十一日とみなし、かつ、被相続人がその死亡の日において退職給与規程を定めていた者である場合には当該退職給与規程を当該前年十二月三十一日現在において定められている退職給与規程とみなして、同号の金額を計算する。
Where a Resident prescribed in the preceding paragraph calculates, in the year that includes the day of the inheritance, the amount of the retirement allowance reserve account to be reversed under Article 155, paragraph (1), item (i) (Reversal of Amount of the Retirement Allowance Reserve Account) upon the retirement of those among the employees of the decedent (limited to a decedent for whom there is an amount of the retirement allowance reserve account deemed under paragraph (2) to be held by that Resident on the day of death) who continue in service and have not received payment of severance packages from that decedent, the Resident is to calculate the amount of the severance package under that item by deeming the day of death to be the December 31 of the preceding year prescribed in that item, and deeming the retirement allowance rules that the decedent had established on the day of death to be the retirement allowance rules in effect as of that December 31 of the preceding year. In this case, the amount of the retirement allowance reserve account to be reversed is limited to the amount of the retirement allowance reserve account deemed under paragraph (2) to be held by that Resident.
前項に規定する居住者が、その相続の日の属する年において、その被相続人（その死亡の日において第二項の規定により当該居住者が有するものとみなされる退職給与引当金勘定の金額があるものに限る。）の使用人で引き続き在職するもののうち当該被相続人から退職給与の支給を受けなかつた者の退職につき第百五十五条第一項第一号（退職給与引当金勘定の金額の取崩し）の規定により取り崩すべき退職給与引当金勘定の金額の計算については、同日を同号に規定する前年十二月三十一日とみなし、かつ、当該被相続人がその死亡の日において定めていた退職給与規程を当該前年十二月三十一日現在において定められている退職給与規程とみなして同号の退職給与の額を計算するものとする。この場合において、その取り崩すべき退職給与引当金勘定の金額は、第二項の規定により当該居住者が有するものとみなされる退職給与引当金勘定の金額を限度とする。
Read this with the articles around it
heirmachine translation
「相続人」
An heir, including, wherever this Cabinet Order uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 1, paragraph (3)· applies throughout the law
decedentmachine translation
「被相続人」
A decedent, including, wherever this Cabinet Order uses the word, a person who left all or a share of their estate as a whole by will (包括遺贈者).
Defined inArticle 1, paragraph (3)· applies throughout the law
retirement allowance rulesmachine translation
「退職給与規程」
Rules on paying retirement allowances that Article 54, paragraph (1) of the Income Tax Act refers to — rules set by a collective agreement, by work rules filed with the authorities, or by the employer and filed with the district tax office director (税務署長), as Article 153 lists — taking the collective agreement's rules where both apply to the same employee.
Short name set inArticle 154, paragraph (1), item (i), (a)· applies only in this provision and in Articles 154 to 158
amount of the retirement allowance reserve accountmachine translation
「退職給与引当金勘定の金額」
The balance of the retirement allowance reserve account (退職給与引当金勘定) of an individual filing a blue return, as Article 54, paragraph (2) of the Income Tax Act defines it: the amounts put into the account that were counted as necessary expenses of business income, less any already required to be reversed.
Short name set inArticle 157, paragraph (1)· applies only in this article
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.