Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions on the Calculation of the Retirement Income Deduction
第三条（退職所得控除額の計算の特例に関する経過措置）
Where the provisions of Article 74, paragraph (1), item (ii) and paragraph (2) (Special Provisions on the Calculation of the Retirement Income Deduction) of the New Order are applied, if the earlier severance pay or other such compensation prescribed in those provisions was paid in 1966, the phrases set out in the middle column of the following table in the provisions set out in the left-hand column of the same table are deemed to be replaced with the phrases set out in the right-hand column of the same table, respectively.
| Article 74, paragraph (1), item (ii) of the New Order | the period of service, etc. relating to the severance pay or other such compensation (referred to as "earlier severance pay or other such compensation" in the following paragraph) | the period from the day of employment relating to the severance pay or other such compensation (hereinafter referred to as "earlier severance pay or other such compensation" in this Article), or the first day of the period as a member, etc. prescribed in paragraph (1), item (ii) of the preceding Article, to the day before the day on which the number of years corresponding to the number set out below in accordance with the categories of cases set out below (the number with any fraction of less than one discarded) has elapsed |
| the amount calculated by applying the provisions of that paragraph | the amount calculated by applying the provisions of that paragraph (a) where the amount calculated for that earlier severance pay or other such compensation under the provisions of Article 30, paragraph (3) (Retirement Income Deduction) of the Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 20 of 1967) (the amount calculated on the basis of the number of years of service calculated without applying the provisions of Article 74, paragraphs (2) and (3) (Special Provisions on the Calculation of Years of Service for the Retirement Income Deduction) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 105 of 1967); hereinafter referred to as the "special deduction under the 1966 Act" in this Article) is 500,000 yen or less: the number calculated by dividing that special deduction under the 1966 Act by 50,000 yen (b) where the special deduction under the 1966 Act exceeds 500,000 yen and is 1,500,000 yen or less: the number obtained by adding 10 to the number calculated by dividing the amount obtained by deducting 500,000 yen from that special deduction under the 1966 Act by 100,000 yen (c) where the special deduction under the 1966 Act exceeds 1,500,000 yen: the number obtained by adding 20 to the number calculated by dividing the amount obtained by deducting 1,500,000 yen from that special deduction under the 1966 Act by 200,000 yen | |
| Article 74, paragraph (2) of the New Order | the retirement income deduction under the provisions of Article 30, paragraph (3) of the Act calculated for the earlier severance pay or other such compensation without applying the provisions of that item | the special deduction under the 1966 Act relating to the earlier severance pay or other such compensation |
新令第七十四条第一項第二号及び第二項（退職所得控除額の計算の特例）の規定を適用する場合において、これらの規定に規定する前の退職手当等が昭和四十一年中の支給に係るものであるときは、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
| 新令第七十四条第一項第二号 | 退職手当等（次項において「前の退職手当等」という。）に係る勤続期間等 | 退職手当等（以下この条において「前の退職手当等」という。）に係る就職の日又は前条第一項第二号に規定する組合員等であつた期間の初日から次に掲げる場合の区分に応じそれぞれ次に掲げる数（一に満たない端数を生じたときは、これを切り捨てた数）に相当する年数を経過した日の前日までの期間 |
| 同項の規定を適用して計算した金額 | 同項の規定を適用して計算した金額 イ 当該前の退職手当等につき所得税法の一部を改正する法律（昭和四十二年法律第二十号）による改正前の法第三十条第三項（退職所得控除額）の規定により計算した金額（所得税法施行令の一部を改正する政令（昭和四十二年政令第百五号）による改正前の所得税法施行令第七十四条第二項及び第三項（退職所得控除額に係る勤続年数の計算の特例）の規定を適用しないで計算した場合の勤続年数により計算した金額とする。以下この条において「昭和四十一年法の特別控除額」という。）が五十万円以下である場合 当該昭和四十一年法の特別控除額を五万円で除して計算した数 ロ 昭和四十一年法の特別控除額が五十万円をこえ百五十万円以下である場合 当該昭和四十一年法の特別控除額から五十万円を控除した金額を十万円で除して計算した数に十を加算した数 ハ 昭和四十一年法の特別控除額が百五十万円をこえる場合 当該昭和四十一年法の特別控除額から百五十万円を控除した金額を二十万円で除して計算した数に二十を加算した数 | |
| 新令第七十四条第二項 | 前の退職手当等について同号の規定を適用しないで計算した法第三十条第三項の規定による退職所得控除額 | 前の退職手当等に係る昭和四十一年法の特別控除額 |
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 105 of 1970.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
special deduction under the 1966 Actmachine translation
「昭和四十一年法の特別控除額」
In the wording that Article 3 of the supplementary provisions (附則) of Cabinet Order No. 105 of 1970 reads into Article 74 of this Order, the amount worked out for a previous retirement allowance (前の退職手当等) under Article 30, paragraph (3) of the Income Tax Act as it stood before Act No. 20 of 1967 amended it, from which the years of service are counted.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article