Article 69-2Calculation of Years of Service as a Person Other Than Officers or Similar Persons and Years of Service as an Officer
第六十九条の二（役員等以外の者としての勤続年数及び役員等勤続年数の計算）
The years of service specified by Cabinet Order prescribed in Article 30, paragraph (4) (Retirement Income) of the Act are, out of the adjusted period of service for the severance pay or other such compensation (meaning the period calculated under Article 69, paragraph (1), item (i); the same applies in the following paragraph, paragraph (3) and Article 71-2, paragraph (13) (Calculation of the Amount of Retirement Income Where There Are Two or More Instances of Severance Pay or Other Such Compensation Among General Severance Pay or Other Such Compensation, Short-term Severance Pay, or Specified Officers' Severance Pay)), the years of service calculated using the period during which the Resident who receives payment of that severance pay or other such compensation worked as a person other than officers or similar persons prescribed in Article 30, paragraph (4) of the Act.
The years of service specified by Cabinet Order prescribed in Article 30, paragraph (5) of the Act are, out of the adjusted period of service for the severance pay or other such compensation, the years of service calculated using the period during which the Resident who receives payment of that severance pay or other such compensation worked as officers or similar persons referred to in that paragraph (referred to as "period of service as an officer, etc." in the following paragraph and Article 71-2, paragraph (13)).
法第三十条第五項に規定する政令で定める勤続年数は、退職手当等に係る調整後勤続期間のうち、その退職手当等の支払を受ける居住者が同項に規定する役員等として勤務した期間（次項及び第七十一条の二第十三項において「役員等勤続期間」という。）により計算した勤続年数とする。
Where there is a period of service as an officer, etc. within the adjusted period of service referred to in paragraph (1), the period during which the person worked as a person other than officers or similar persons referred to in that paragraph includes that period of service as an officer, etc., and where the severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Act that a Resident receives is lump-sum retirement payment, etc., paragraph (1) applies by treating the period as a member, etc. prescribed in Article 69, paragraph (1), item (ii) relating to that lump-sum retirement payment, etc. as the period during which the person worked as a person other than officers or similar persons, out of the adjusted period of service for the severance pay or other such compensation referred to in paragraph (1).
The provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis to the calculation of the years of service referred to in paragraphs (1) and (2).
Read this with the articles around it
lump-sum retirement payment, etc.machine translation
「退職一時金等」
A lump-sum payment that Article 31 of the Income Tax Act deems to constitute severance pay or other such compensation.
Short name set inArticle 69, paragraph (1), item (i)· applies only in this provision and in Article 69, paragraph (1), items (ii) and (iii); and Article 69-2, paragraph (3)
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation as Article 30, paragraph (1) of the Income Tax Act describes, other than the lump sums Article 31 of that Act deems to be such compensation.
Short name set inArticle 69, paragraph (1), item (i)· applies only in this article and in Article 69-2, paragraphs (1) and (2)
period of service as an officer, etc.machine translation
「役員等勤続期間」
In Article 69-2, paragraphs (2) and (3) and Article 71-2, paragraph (13), the part of a resident's adjusted length of service for severance pay or other such compensation during which they served as an officer or similar person under Article 30, paragraph (5) of the Income Tax Act; the years of service that paragraph counts are calculated from it.
Short name set inArticle 69-2, paragraph (2)· applies only in this provision and in Article 69-2, paragraph (3); and Article 71-2, paragraph (13)