Supplementary Provisions, Article 5Transitional Measures Concerning Reserves for Severance Packages
第五条（退職給与引当金に関する経過措置）
Where an individual who was subject to the provisions of Article 154, paragraph (2) (Transfer Limit to the Severance Package Reserves Account) of the Former Order before the Effective Date submits to the competent district director with jurisdiction over the place for tax payment, by the day before the day on which the individual is to submit the documents prescribed in Article 158, paragraph (2) (Submission of Documents Relating to Retirement Allowance Rules) of the New Order pursuant to the provisions of that paragraph, a copy of the rules listed in Article 153, item (ii) or (iii) (Scope of Retirement Allowance Rules) of the New Order that were established as of the day before the Effective Date, a document stating the opinion prescribed in Article 154, paragraph (2) of the New Order relating to those rules, and a document stating the details of the fact that those rules have been made known, or documents specified by Ministry of Finance Order that are equivalent to those documents, then, with regard to the calculation of the limit of the amount that may be included in necessary expenses pursuant to the provisions of Article 54, paragraph (1) (Reserves for Severance Packages) of the Income Tax Act after the amendment by the Act Partially Amending the Income Tax Act (Act No. 13 of 1975; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") for each year beginning with the year relating to the first Filing Deadline prescribed in Article 158, paragraph (1) of the New Order that arrives on or after the day of that submission, the copy of those rules is deemed to have been submitted pursuant to the provisions of Article 158, paragraph (2) of the New Order.
施行日前に旧令第百五十四条第二項（退職給与引当金勘定への繰入限度額）の規定の適用を受けていた個人が、新令第百五十八条第二項（退職給与規程に関する書類の提出）の規定により同項に規定する書類を提出すべきこととなる日の前日までに、施行日の前日において定められている新令第百五十三条第二号又は第三号（退職給与規程の範囲）に掲げる規程の写し並びに当該規程に係る新令第百五十四条第二項に規定する意見を記載した書面及び周知を行つた事実の詳細を記載した書面又は大蔵省令で定めるこれらの書面に準ずる書面を納税地の所轄税務署長に提出した場合には、その提出の日以後最初に到来する新令第百五十八条第一項に規定する確定申告期限に係る年分以後の各年分における所得税法の一部を改正する法律（昭和五十年法律第十三号。以下「改正法」という。）による改正後の所得税法（以下「新法」という。）第五十四条第一項（退職給与引当金）の規定により必要経費に算入することができる金額の限度額の計算については、当該規程の写しは、新令第百五十八条第二項の規定により提出されたものとみなす。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 57 of 1975.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 57 of 1975, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 57 of 1975 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 57 of 1975, short name for the 1975 Act partially amending the Income Tax Act (Act No. 13 of 1975).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 57 of 1975, the Income Tax Act as amended by the 1975 Act partially amending the Income Tax Act (Act No. 13 of 1975).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
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.