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Supplementary Provisions, Article 8Refund of Tax Withheld on Retirement Income Paid before the Effective Date

第八条（施行日前に支払われた退職所得に係る源泉徴収税額の還付）

A claim for a refund under the provisions of (Refund of the Amount of Tax Withheld from Retirement Income Paid Before the Effective Date) of the Supplementary Provisions of the Amending Act may, where a Resident who is entitled to make it files, between the Effective Date and June 30, 1969, with regard to other severance pay or other such compensation prescribed in (hereinafter referred to as "severance pay or other such compensation" in this Article) that is paid in that year, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the New Act, be made only up to the day before the day on which that declaration is filed.

（施行日前に支払われた退職所得に係る源泉徴収税額の還付）の規定による還付の請求は、これをすることができる居住者が施行日から昭和四十四年六月三十日までの間に同年中の支給に係る他のに規定する退職手当等（以下この条において「退職手当等」という。）につき新法第二百三条第四項（退職所得の受給に関する申告書）に規定する退職所得の受給に関する申告書を提出する場合には、当該申告書を提出する日の前日までの間に限り、することができる。

A Resident who wishes to make a claim for a refund under the provisions of of the Supplementary Provisions of the Amending Act must submit a written claim stating the following matters, with documents certifying the matters prescribed in items (iii) and (iv) attached, to the competent district director with jurisdiction over the place for tax payment. However, where the district director finds that there are unavoidable circumstances, the Resident is not required to attach those documents.

の規定による還付の請求をしようとする居住者は、次に掲げる事項を記載した請求書に、第三号及び第四号に規定する事項を証する書類を添附して、これを納税地の所轄税務署長に提出しなければならない。ただし、税務署長において、やむを得ない事情があると認める場合には、当該書類を添附することを要しない。

the claimant's name and domicile (or residence, where the claimant has no domicile in Japan) and, where the place of domicile (or place of residence, where the claimant has no domicile in Japan) differs from the place for tax payment, that place for tax payment;

請求者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地

the name or title of the person paying severance pay or other such compensation and the place for tax payment of the income tax on that severance pay or other such compensation under the provisions of (Place for Tax Payment of Income Tax Withheld) of the Former Act (where a designation has been made under the provisions of (Designation of Locality for Paying over Taxes) of the Former Act, the designated place for tax payment);

退職手当等の支払者の氏名又は名称及びその退職手当等に係る所得税の（源泉徴収に係る所得税の納税地）の規定による納税地（（納税地の指定）の規定による指定があつた場合には、その指定された納税地）

the amount of income tax collected pursuant to the provisions of (Withholding on Retirement Income) of the Former Act and the date of collection;

からまで（退職所得に係る源泉徴収）の規定により徴収された所得税の額及びその徴収の年月日

the amount of the severance pay or other such compensation, the number of years of service forming the basis of the calculation of the retirement income deduction prescribed in (Amount of Tax Withheld from Retirement Income) of the Former Act relating to that severance pay or other such compensation, and other matters that are to form the basis of the calculation of that retirement income deduction;

退職手当等の額及びその退職手当等に係る（退職所得に係る源泉徴収税額）に規定する退職所得控除額の計算の基礎となつた勤続年数その他当該退職所得控除額の計算の基礎となるべき事項

the amount of income tax in the case where the provisions of Article 201 (Amount of Tax Withheld from Retirement Income) and Article 202 (Withholding from Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the New Act, as read with the replacement of terms pursuant to the provisions of (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1969) of the Supplementary Provisions of the Amending Act, are applied to that severance pay or other such compensation;

当該退職手当等につき（昭和四十四年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）及び新法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）の規定を適用した場合における所得税の額

the portion, of the balance obtained by deducting the amount of income tax listed in the preceding item from the amount of income tax listed in item (iii), for which the claimant wishes to receive a refund;

第三号に掲げる所得税の額から前号に掲げる所得税の額を控除した残額のうち還付を受けようとする金額

other matters useful for reference purposes.

その他参考となるべき事項

A Resident who has made a claim for a refund under the provisions of of the Supplementary Provisions of the Amending Act must, where the Resident files, after making the claim, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act or a Tax Return with regard to severance pay or other such compensation paid in 1969, note on those return forms, in addition to the matters to be stated therein, that the claim for a refund has been made and the amount listed in item (vi) of the preceding paragraph.

の規定による還付の請求をした居住者は、その請求をした後昭和四十四年中の支給に係る退職手当等について新法第二百三条第四項に規定する退職所得の受給に関する申告書又は確定申告書を提出する場合には、これらの申告書に記載すべき事項のほか、当該還付の請求をした旨及び前項第六号に掲げる金額をこれらの申告書に附記しなければならない。

The refund relating to a claim under the provisions of of the Supplementary Provisions of the Amending Act is deemed, for the purpose of applying the provisions of the , to be a refund listed in (Designation of Payments) of that Order.

の規定による請求に係る還付金は、の規定の適用については、（支払金の指定）に掲げる還付金とみなす。

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