Supplementary Provisions, Article 5Transitional Measures Concerning the Calculation of Years of Service for the Retirement Income Deduction
第五条（退職所得控除額に係る勤続年数の計算に関する経過措置）
The provisions of Article 69, paragraph (1) (Calculation of Years of Service for the Retirement Income Deduction) of the New Order apply to the lump-sum retirement payment, etc. prescribed in item (ii) of that paragraph that is to be received on or after the Effective Date, and the provisions then in force continue to govern the lump-sum retirement payment, etc. prescribed in Article 69, paragraph (1), item (ii) (Calculation of Years of Service for the Retirement Income Deduction) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that is to be received before the Effective Date.
新令第六十九条第一項（退職所得控除額に係る勤続年数の計算）の規定は、施行日以後に支払を受けるべき同項第二号に規定する退職一時金等について適用し、施行日前に支払を受けるべき改正前の所得税法施行令（以下「旧令」という。）第六十九条第一項第二号（退職所得控除額に係る勤続年数の計算）に規定する退職一時金等については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 105 of 2017.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 105 of 2017, 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. 105 of 2017 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)