Supplementary Provisions, Article 5Transitional Measures Concerning Matters to Be Stated in a Return for Receipt of Retirement Income, etc.
第五条（退職所得の受給に関する申告書の記載事項等に関する経過措置）
The proviso to Article 77, paragraph (6) of the New Regulation applies to a return on the receipt of retirement income prescribed in Article 203, paragraph (6) of the Income Tax Act that is accepted for severance pay or other such compensation prescribed in Article 199 of that Act for which payment is to be received on or after January 1, 2026, and the provisions then in force continue to govern a return on the receipt of retirement income prescribed in Article 203, paragraph (6) of the Income Tax Act that is accepted for severance pay or other such compensation prescribed in Article 199 of that Act for which payment is to be received before that date.
新規則第七十七条第六項ただし書の規定は、令和八年一月一日以後に支払を受けるべき所得税法第百九十九条に規定する退職手当等について受理する同法第二百三条第六項に規定する退職所得の受給に関する申告書について適用し、同日前に支払を受けるべき同法第百九十九条に規定する退職手当等について受理する同項に規定する退職所得の受給に関する申告書については、なお従前の例による。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 18 of 2025.
Short name set inSupplementary Provisions, Article 3, paragraph (1)