A corporation referred to in paragraph (1) of the preceding Article that wishes to obtain the approval referred to in that paragraph for the retirement allowance mutual aid business it conducts must attach the retirement allowance mutual aid rules and, in the case of a general incorporated association or general incorporated foundation, a copy of its articles of incorporation to a written application stating the matters specified by Ministry of Finance Order, and submit it to the competent district director with jurisdiction over the location of the principal office of that corporation.
The retirement allowance mutual aid rules referred to in the preceding paragraph must stipulate the matters necessary for determining whether the retirement allowance mutual aid business meets the requirements set out in the items of paragraph (1) of the preceding Article.
Where the written application referred to in paragraph (1) has been submitted, the district director is to approve the application if the retirement allowance mutual aid rules attached to it satisfy all of the requirements set out in the items of paragraph (1) of the preceding Article; provided, however, that this does not apply where the corporation that made the application submits the written application within one year after the day on which it received notice of the rescission of approval under Article 75, paragraph (2) or the day prescribed in paragraph (3) of that Article.
When the district director makes a disposition of approval or rejection under the preceding paragraph, the district director is to notify the corporation that submitted the written application referred to in paragraph (1) to that effect in writing.
A specified retirement allowance mutual aid organization prescribed in paragraph (1) of the preceding Article (hereinafter referred to as a "specified retirement allowance mutual aid organization" in this Subsection) that intends to change matters relating to the requirements set out in the items of paragraph (1) of that Article in the retirement allowance mutual aid rules that have received approval under paragraph (3) (including a change that includes the past service period or period of service before a merger, etc. prescribed in paragraph (1), item (vii) of the preceding Article in the basis for calculating the amount of retirement benefits; the same applies in this Article and Article 75, paragraph (1), item (i)) must obtain the approval of the district director referred to in paragraph (1) for that change.
The provisions of paragraphs (1) and (2), the main clause of paragraph (3), and paragraph (4) apply mutatis mutandis to the approval for a change prescribed in the preceding paragraph.
When the district director finds that there is any of the following facts with respect to a specified retirement allowance mutual aid organization, the district director may rescind the approval under the main clause of Article 74, paragraph (3).
that specified retirement allowance mutual aid organization has changed matters in its retirement allowance mutual aid rules relating to the requirements set out in the items of Article 73, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) without obtaining the approval under Article 74, paragraph (5);
there is a fact in violation of the requirements set out in Article 73, paragraph (1), item (i), (iv), (v), (x), or (xi) with respect to the retirement allowance mutual aid business of that specified retirement allowance mutual aid organization;
there is a fact in violation of the requirements set out in Article 73, paragraph (1), item (ii), item (iii), or items (vi) through (viii) with respect to all covered persons of that specified retirement allowance mutual aid organization.
当該特定退職金共済団体の全ての被共済者につき第七十三条第一項第二号、第三号又は第六号から第八号までに掲げる要件に反する事実があること。
When the district director makes a disposition of rescission of approval under the preceding paragraph, the district director is to notify the specified retirement allowance mutual aid organization referred to in that paragraph to that effect in writing.
A specified retirement allowance mutual aid organization that intends to abolish the retirement allowance mutual aid business it conducts must submit to the district director referred to in paragraph (1) of the preceding Article, by the day on which it intends to abolish it, a written notice stating that fact, the name and location of that specified retirement allowance mutual aid organization, and the date on which it intends to abolish that retirement allowance mutual aid business. In this case, when that written notice has been submitted, the approval under the main clause of paragraph (3) of that Article relating to that specified retirement allowance mutual aid organization ceases to be effective on that day.
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.
Article 77Timing of Revenue from Retirement Income
第七十七条（退職所得の収入の時期）
Where a Resident comes to have the right to receive payment of two or more instances of severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income) of the Act upon retiring from one place of employment, Article 30 of the Act applies to that severance pay or other such compensation that the person receives as revenue for the year containing the day on which the first of them is to be received.
Subsection 5 Timber Income
第五款 山林所得
Article 78Meanings of the Terms
第七十八条（用語の意義）
In this Subsection, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この款において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
Afforestation profit-sharing contract: a contract prescribed in Article 2, paragraph (1) (Definitions) of the Act on Special Measures concerning Shared Forest (Act No. 57 of 1958) and any other contract concluded, with respect to afforestation on a certain parcel of land, by the three parties of the owner of that land, a person other than the owner of that land who carries out afforestation on that land, and a person other than those persons who bears all or part of the expenses concerning that afforestation, or by any two of those parties, in which the parties to that contract agree, in the terms of that contract, to share the profits from afforestation under that contract at a certain ratio;
分収造林契約 分収林特別措置法（昭和三十三年法律第五十七号）第二条第一項（定義）に規定する分収造林契約その他一定の土地についての造林に関し、その土地の所有者、当該土地の所有者以外の者でその土地につき造林を行うもの及びこれらの者以外の者でその造林に関する費用の全部若しくは一部を負担するものの三者又はこれらの者のうちのいずれか二者が当事者となつて締結する契約で、その契約条項中において、当該契約の当事者が当該契約に係る造林による収益を一定の割合により分収することを約定しているものをいう。
Forest-tending profit-sharing contract: a contract prescribed in Article 2, paragraph (2) of that Act and any other contract concluded, with respect to the conservation and management of forested land growing on a certain parcel of land (hereinafter in this Subsection referred to as "forest tending"), by the three parties of the owner of that land, a person other than the owner of that land who carries out forest tending on that forested land, and a person other than those persons who bears all or part of the expenses concerning that forest tending, or by any two of those parties, in which the parties to that contract agree, in the terms of that contract, to share the profits from forest tending under that contract at a certain ratio.
分収育林契約 分収林特別措置法第二条第二項に規定する分収育林契約その他一定の土地に生育する山林の保育及び管理（以下この款において「育林」という。）に関し、その土地の所有者、当該土地の所有者以外の者でその山林につき育林を行うもの及びこれらの者以外の者でその育林に関する費用の全部若しくは一部を負担するものの三者又はこれらの者のうちのいずれか二者が当事者となつて締結する契約で、その契約条項中において、当該契約の当事者が当該契約に係る育林による収益を一定の割合により分収することを約定しているものをいう。
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
past service periodmachine translation
「過去勤務期間」
For a covered member (被共済者) of a retirement allowance mutual aid scheme, the period they worked without a break for the participating employer (加入事業主) up to the day before becoming a covered member, leaving out persons a Ministry of Finance Order (財務省令) excludes.
Defined inArticle 73, paragraph (1), item (vii)· applies only in this provision
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
afforestation profit-sharing contractmachine translation
「分収造林契約」
An afforestation profit-sharing contract under Article 2, paragraph (1) of the Act on Special Measures concerning Shared Forest, or any other contract among two or all three of a landowner, a person who plants a forest on the land, and a person who bears some or all of the costs of that planting, under which they agree to share the proceeds of the forest in set proportions.
Defined inArticle 78, paragraph (1), item (i)· applies only in this subsection
forest-tending profit-sharing contractmachine translation
「分収育林契約」
A forest-tending profit-sharing contract under Article 2, paragraph (2) of the Act on Special Measures concerning Shared Forest, or any other contract among two or all three of a landowner, a person who tends and manages the forest growing on the land, and a person who bears some or all of the costs of that tending, under which they agree to share the proceeds of the tending in set proportions.
Defined inArticle 78, paragraph (1), item (ii)· applies only in this subsection
forest tendingmachine translation
「育林」
The tending and management of a forest growing on a particular piece of land.
Short name set inArticle 78, paragraph (1), item (ii)· applies only in this subsection
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.
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.