Article 76Lump-Sum Payments Based on Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed to Constitute Severance Pay or Other Such Compensation
第七十六条（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）
The lump-sum payments set out in Article 72, paragraph (3), item (i) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) do not include the following benefits (limited to those that constitute lump-sum payments):
第七十二条第三項第一号（退職手当等とみなす一時金）に掲げる一時金は、次に掲げる給付（一時金に該当するものに限る。）を含まないものとする。
where a specified retirement allowance mutual aid organization has had its approval rescinded under paragraph (1) of the preceding Article or has submitted the written notice prescribed in paragraph (3) of that Article, benefits made by the corporation that had the approval rescinded or submitted the written notice on or after the time when the approval was rescinded or the day prescribed in that paragraph;
benefits made by a specified retirement allowance mutual aid organization, the premiums corresponding to which include the following premiums:
特定退職金共済団体が行う給付で、これに対応する掛金のうちに次に掲げる掛金が含まれているもの
premiums that a covered person has borne personally in violation of the requirement set out in Article 73, paragraph (1), item (i) (Requirements for Specified Retirement Allowance Mutual Aid Organizations);
第七十三条第一項第一号（特定退職金共済団体の要件）に掲げる要件に反して被共済者が自ら負担した掛金
where, in violation of the requirement set out in Article 73, paragraph (1), item (ii), a covered person of that specified retirement allowance mutual aid organization has already become a covered person of another specified retirement allowance mutual aid organization and, with respect to that person, the mutual aid period under the retirement allowance mutual aid contract of that other specified retirement allowance mutual aid organization overlaps with the mutual aid period relating to that specified retirement allowance mutual aid organization, the premiums relating to that specified retirement allowance mutual aid organization;
第七十三条第一項第二号に掲げる要件に反して、当該特定退職金共済団体の被共済者が既に他の特定退職金共済団体の被共済者となつており、その者について、当該他の特定退職金共済団体の退職金共済契約に係る共済期間が当該特定退職金共済団体に係る共済期間と重複している場合における当該特定退職金共済団体に係る掛金
premiums for a person who has been made a covered person in violation of the requirement set out in Article 73, paragraph (1), item (iii);
第七十三条第一項第三号に掲げる要件に反して被共済者とされた者についての掛金
where the monthly amount of premiums has been paid out in excess of the limit prescribed in Article 73, paragraph (1), item (vi) (or, for the amount of premiums corresponding to the aggregated past service period prescribed in item (vii) of that paragraph, the limit prescribed in (b) of that item), those premiums;
掛金の月額が第七十三条第一項第六号に定める限度（同項第七号に規定する過去勤務等通算期間に対応する掛金の額にあつては、同号ロに定める限度）を超えて支出された場合における当該掛金
premiums paid in as corresponding to the aggregated past service period, where the aggregated past service period prescribed in Article 73, paragraph (1), item (vii) was determined in violation of the requirement set out in (a) of that item;
第七十三条第一項第七号イに掲げる要件に反して同号に規定する過去勤務等通算期間を定め、当該過去勤務等通算期間に対応するものとして払い込んだ掛金
premiums paid in as corresponding to a period before the day on which the person became a covered person of that specified retirement allowance mutual aid organization (excluding the aggregated past service period of that covered person prescribed in Article 73, paragraph (1), item (vii)), where that period was included in the basis for calculating the benefit.
当該特定退職金共済団体の被共済者となつた日前の期間（当該被共済者の第七十三条第一項第七号に規定する過去勤務等通算期間を除く。）を給付の計算の基礎に含め、当該期間に対応するものとして払い込んだ掛金
The lump-sum payment received under a qualified retirement pension contract prescribed in Article 72, paragraph (3), item (iv) does not include the following benefits (limited to those that constitute lump-sum payments):
第七十二条第三項第四号に規定する適格退職年金契約に基づいて支給を受ける一時金は、次に掲げる給付（一時金に該当するものに限る。）を含まないものとする。
where a trust company (including a bank that conducts the trust business prescribed in Article 1, paragraph (1) (Approval for Additional Business) of the Act on Engagement in Trust Business by Financial Institutions), a life insurance company (meaning a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act and a foreign life insurance company, etc. prescribed in paragraph (8) of that Article), or a federation of agricultural cooperatives (hereinafter in this paragraph referred to as a "trust company, etc.") that conducts business of trust, life insurance, or life mutual aid relating to a qualified retirement pension contract prescribed in Article 20, paragraph (1) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act has had the approval of a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the Corporation Tax Act rescinded under Article 18, paragraph (1) (Rescission of Approval of Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, benefits made by that trust company, etc. under that contract on or after the time when the approval was rescinded;
法人税法附則第二十条第一項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約に係る信託、生命保険又は生命共済の業務を行う信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む銀行を含む。）、生命保険会社（保険業法第二条第三項（定義）に規定する生命保険会社及び同条第八項に規定する外国生命保険会社等をいう。）又は農業協同組合連合会（以下この項において「信託会社等」という。）が法人税法附則第二十条第三項に規定する適格退職年金契約につき法人税法施行令附則第十八条第一項（適格退職年金契約の承認の取消し）の規定による承認の取消しを受けた場合において、その信託会社等が当該契約に基づきその取消しを受けた時以後に行う給付
benefits made by a trust company, etc. that conducts the business prescribed in the preceding item, the premiums or insurance premiums corresponding to which include premiums or insurance premiums relating to a person treated as a beneficiary, etc. prescribed in Article 16, paragraph (1), item (ii) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act in violation of the requirement set out in item (iii) of that paragraph (Requirements for Qualified Retirement Pension Contracts, etc.).
When the district director finds that, among the covered persons of a specified retirement allowance mutual aid organization or the beneficiaries, etc. prescribed in item (ii) of the preceding paragraph, there is a person who is to receive the benefits set out in paragraph (1), item (ii) or item (ii) of the preceding paragraph, the district director is to notify that specified retirement allowance mutual aid organization or the trust company, etc. prescribed in that item to that effect and the name of that person in writing.
The amount paid as the benefits prescribed in paragraphs (1) and (2) is treated as revenue relating to occasional income.
Read this with the articles around it
retirement allowance mutual aid contractmachine translation
「退職金共済契約」
A contract under which an employer pays premiums to a body operating a retirement allowance mutual aid scheme (退職金共済事業), and that body promises to pay retirement benefits when the employer's employees retire, as Article 73, paragraph (1), item (i) defines it.
Defined inArticle 73, paragraph (1), item (i)· applies only in this subsection
covered personmachine translation
「被共済者」
A person entitled to receive retirement benefits under a retirement allowance mutual aid contract (退職金共済契約).
Defined inArticle 73, paragraph (1), item (ii)· applies only in this subsection
aggregated past service periodmachine translation
「過去勤務等通算期間」
The part of a covered member's (被共済者) past service period (過去勤務期間), or of their service before a merger or business transfer (合併等前勤務期間), that a retirement allowance mutual aid scheme counts in working out the retirement benefit.
Short name set inArticle 73, paragraph (1), item (vii)· applies only in this item
specified retirement allowance mutual aid organizationmachine translation
「特定退職金共済団体」
A municipality, chamber of commerce and industry, society of commerce and industry or other body listed in Article 73, paragraph (1) that runs a retirement allowance mutual aid business and has the approval of the district tax office director (税務署長) as meeting the requirements listed there.
Short name set inArticle 74, paragraph (5)· applies only in this subsection
trust company, etc.machine translation
「信託会社等」
A trust company (including a bank carrying on trust business under the Act on Engagement in Trust Business by Financial Institutions), a life insurance company (including a foreign life insurance company and the like under the Insurance Business Act) or a federation of agricultural cooperatives, that runs the trust, life insurance or life mutual aid business for qualified retirement pension contracts under Article 20, paragraph (1) of the supplementary provisions (附則) of the Corporation Tax Act.
Short name set inArticle 76, paragraph (2), item (i)· applies only in this paragraph
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.