# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一節 (Part 2, Chapter 1, Section 1)
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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第一節 (Part 2, Chapter 1, Section 1) — address `pt-2/ch-1/sec-1`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-07-21 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270101_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#pt-2/ch-1/sec-1
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act-enforcement-order/pt-2/ch-1/sec-1
- Every provision below carries its address and its place on this text's page on the line under it.
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says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第一節 各種所得の金額の計算 — Section 1 Calculation of Income in Each Class
heading: machine translation, not official
pt-2/ch-1/sec-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#pt-2/ch-1/sec-1
## 第一款 利子所得及び配当所得 — Subsection 1 Interest Income and Dividend Income
heading: machine translation, not official
pt-2/ch-1/sec-1/subsec-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#pt-2/ch-1/sec-1/subsec-1
### 第五十八条（投資信託等の収益の分配に係る収入金額） — Revenue Pertaining to Distribution of Proceeds of Investment Trusts, etc.
caption: machine translation, not official
art-58 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-58
**第一項** 投資信託又は特定受益証券発行信託（以下この項において「投資信託等」という。）について信託の終了（当該投資信託等の信託の併合に係るものである場合にあつては、当該投資信託等の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は信託契約の一部の解約により分配される収益に係る利子所得又は配当所得の収入金額は、当該信託の終了又は当該契約の一部の解約により当該投資信託等の受益権を有する者に対し支払われる金額のうち、当該信託の終了又は当該契約の一部の解約の時において当該投資信託等について信託されている金額で当該受益権に係るものを超える部分の金額とする。
art-58/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-58/par-1
With regard to an Investment Trust or Specified Trust That Issues Beneficiary Certificates (hereinafter in this paragraph referred to as "Investment Trust, etc."), the revenue of interest income or dividend income pertaining to proceeds distributed upon the termination of the trust (in the case of one pertaining to a merger of trusts of that Investment Trust, etc., limited to one pertaining to a merger of trusts in which assets other than beneficial interests in the new trust pertaining to that merger of trusts (excluding money and other assets delivered as consideration based on a demand for purchase made by a beneficiary who opposes the merger of trusts) have been delivered to a beneficiary of that Investment Trust, etc.) or the partial cancellation of its trust contract is the portion of the amount paid, upon that termination of the trust or partial cancellation of the contract, to a person holding a beneficial interest in that Investment Trust, etc. that exceeds the amount entrusted with respect to that Investment Trust, etc. at the time of that termination of the trust or partial cancellation of the contract that pertains to that beneficial interest.
machine translation, not official
**第二項** 特定受益証券発行信託について信託の分割（分割信託（信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する信託をいう。）の受益者に承継信託（信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける信託をいう。）の受益権以外の資産（信託の分割に反対する当該受益者に対する信託法（平成十八年法律第百八号）第百三条第六項（受益権取得請求）に規定する受益権取得請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされたものに限る。）により分配される収益に係る配当所得の収入金額は、当該信託の分割により当該特定受益証券発行信託の受益権を有する者に対し支払われる金額のうち、当該信託の分割の時において当該特定受益証券発行信託について信託されている金額で当該受益権に係るものを超える部分の金額とする。
art-58/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-58/par-2
The revenue of dividend income pertaining to proceeds distributed by a trust split with respect to a Specified Trust That Issues Beneficiary Certificates (limited to one in which assets other than beneficial interests in a successor trust (meaning a trust that receives, through a trust split, a transfer of part of the trust property of another trust having the same trustee) (excluding money and other assets delivered as consideration based on a demand for acquisition of beneficial interests prescribed in Article 103, paragraph (6) (Demand for Acquisition of Beneficial Interests) of the Trust Act (Act No. 108 of 2006) made by a beneficiary who opposes the trust split) have been delivered to a beneficiary of a split trust (meaning a trust that transfers, through a trust split, part of its trust property as the trust property of another trust having the same trustee or of a new trust)) is the portion of the amount paid, due to that trust split, to a person holding a beneficial interest in that Specified Trust That Issues Beneficiary Certificates that exceeds the amount entrusted with respect to that Specified Trust That Issues Beneficiary Certificates at the time of that trust split that pertains to that beneficial interest.
machine translation, not official
### 第五十九条（配当所得の金額の計算上控除する負債の利子） — Interest on Liabilities Deducted in the Calculation of the Amount of Dividend Income
caption: machine translation, not official
art-59 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-59
**第一項** 法第二十四条第二項（配当所得）に規定する政令で定めるものは、事業所得又は雑所得の基因となつた資金決済に関する法律第二条第九項（定義）に規定する特定信託受益権で金融商品取引法第二条第一項第十四号（定義）に掲げる有価証券及び同項第十七号に掲げる有価証券（同項第十四号に掲げる有価証券の性質を有するものに限る。）に表示されるべき権利（これらの有価証券が発行されていないものに限る。）に該当するものとする。
art-59/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-59/par-1
The matters specified by Cabinet Order prescribed in Article 24, paragraph (2) (Dividend Income) of the Act are specified trust beneficial interests prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act that have become the basis of business income or miscellaneous income and that fall under rights to be represented in the Securities listed in Article 2, paragraph (1), item (xiv) (Definitions) of the Financial Instruments and Exchange Act and the Securities listed in item (xvii) of that paragraph (limited to those having the nature of the Securities listed in item (xiv) of that paragraph) (limited to those for which these Securities have not been issued).
machine translation, not official
**第二項** 法第二十四条第二項に規定する政令で定めるところにより計算した金額は、その年中に支払う同項に規定する負債の利子の額を十二で除し、これにその年において当該負債により取得した元本を有していた期間の月数を乗じて計算した金額とする。
art-59/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-59/par-2
The amount calculated as specified by Cabinet Order prescribed in Article 24, paragraph (2) of the Act is the amount calculated by dividing the amount of the interest on liabilities prescribed in that paragraph that is paid during the year by 12 and multiplying the result by the number of months in the period during which the principal acquired with those liabilities was held in that year.
machine translation, not official
**第三項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-59/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-59/par-3
The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
machine translation, not official
### 第六十条 〔削除 / repealed〕
art-60 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-60
**第一項** 削除
art-60/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-60/par-1
no English for this paragraph
### 第六十一条（所有株式に対応する資本金等の額の計算方法等） — Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held, etc.
caption: machine translation, not official
art-61 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61
**第一項** 法第二十五条第一項第五号（配当等とみなす金額）に規定する政令で定める取得は、次に掲げる事由による取得とする。
art-61/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1
The acquisitions specified by Cabinet Order prescribed in Article 25, paragraph (1), item (v) (Amounts Deemed to Constitute Dividends) of the Act are acquisitions due to the following grounds:
machine translation, not official
**一** 金融商品取引法第二条第十六項（定義）に規定する金融商品取引所の開設する市場（同条第八項第三号ロに規定する外国金融商品市場を含む。）における購入
art-61/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1/item-1
Purchase on a market opened by a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act (including a foreign financial instruments market prescribed in paragraph (8), item (iii), (b) of that Article);
machine translation, not official
**二** 店頭売買登録銘柄（株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。以下この項において同じ。）で、金融商品取引法第二条第十三項に規定する認可金融商品取引業協会が、その定める規則に従い、その店頭売買につき、その売買価格を発表し、かつ、当該株式の発行法人に関する資料を公開するものとして登録したものをいう。）として登録された株式のその店頭売買による購入
art-61/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1/item-2
Purchase, through over-the-counter trading, of shares registered as an over-the-counter trading designated issue (meaning shares (including capital contributions and investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies hereinafter in this paragraph) that an association of authorized financial instruments firms prescribed in Article 2, paragraph (13) of the Financial Instruments and Exchange Act has registered, in accordance with the rules it has established, as shares for which it announces the trading price of the over-the-counter trading and makes public materials on the issuing corporation of those shares);
machine translation, not official
**三** 金融商品取引法第二条第八項に規定する金融商品取引業のうち同項第十号に掲げる行為を行う者が同号の有価証券の売買の媒介、取次ぎ又は代理をする場合におけるその売買（同号ニに掲げる方法により売買価格が決定されるものを除く。）
art-61/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1/item-3
Sale and purchase, where a person who, among the financial instruments business prescribed in Article 2, paragraph (8) of the Financial Instruments and Exchange Act, engages in the act listed in item (x) of that paragraph acts as an intermediary, broker, or agent for the sale and purchase of the Securities set forth in that item (excluding a sale and purchase in which the sale price is determined by the method listed in (d) of that item);
machine translation, not official
**四** 事業の全部の譲受け
art-61/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1/item-4
Receipt of a transfer of the whole of a business;
machine translation, not official
**五** 合併又は分割若しくは現物出資（適格分割若しくは適格現物出資又は事業を移転し、かつ、当該事業に係る資産に当該分割若しくは現物出資に係る分割承継法人若しくは被現物出資法人の株式が含まれている場合の当該分割若しくは現物出資に限る。）による被合併法人又は分割法人若しくは現物出資法人からの移転
art-61/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1/item-5
Transfer from a merged corporation, splitting corporation, or corporation making a capital contribution in kind, by a merger, company split, or capital contribution in kind (limited to a qualified company split or qualified capital contribution in kind, or a company split or capital contribution in kind in which a business is transferred and the assets pertaining to that business include shares of the succeeding corporation in a company split or corporation receiving a capital contribution in kind pertaining to that company split or capital contribution in kind);
machine translation, not official
**六** 適格分社型分割（法人税法第二条第十二号の十一（定義）に規定する分割承継親法人の株式が交付されるものに限る。）による分割承継法人からの交付
art-61/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1/item-6
Delivery from a succeeding corporation in a company split by a qualified company split by spin-off (limited to one in which shares of the succeeding parent corporation in a company split prescribed in Article 2, item (xii)-11 (Definitions) of the Corporation Tax Act are delivered);
machine translation, not official
**七** 法第五十七条の四第一項（株式交換等に係る譲渡所得等の特例）に規定する株式交換（同項に規定する政令で定める関係がある法人の株式が交付されるものに限る。）による同項に規定する株式交換完全親法人からの交付
art-61/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1/item-7
Delivery by a share exchange prescribed in Article 57-4, paragraph (1) (Special Provisions on Capital Gains Due to Share Exchange) of the Act (limited to one in which shares of a corporation having a relationship specified by Cabinet Order prescribed in that paragraph are delivered), from the wholly owning parent corporation resulting from a share exchange prescribed in that paragraph;
machine translation, not official
**八** 合併に反対する当該合併に係る被合併法人の株主等の買取請求に基づく買取り
art-61/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1/item-8
Purchase based on a demand for purchase by a Shareholder, Member, or Other Investor of the merged corporation pertaining to a merger who opposes that merger;
machine translation, not official
**九** 会社法（平成十七年法律第八十六号）第百八十二条の四第一項（反対株主の株式買取請求）（資産の流動化に関する法律第三十八条（特定出資についての会社法の準用）又は第五十条第一項（優先出資についての会社法の準用）において準用する場合を含む。）、第百九十二条第一項（単元未満株式の買取りの請求）又は第二百三十四条第四項（一に満たない端数の処理）（会社法第二百三十五条第二項（一に満たない端数の処理）又は他の法律において準用する場合を含む。）の規定による買取り
art-61/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1/item-9
Purchase under the provisions of Article 182-4, paragraph (1) (Dissenting Shareholders' Appraisal Rights) of the Companies Act (Act No. 86 of 2005) (including as applied mutatis mutandis pursuant to Article 38 (Application Mutatis Mutandis of the Companies Act to Specified Capital Contributions) or Article 50, paragraph (1) (Application Mutatis Mutandis of the Companies Act to Preferred Capital Contributions) of the Act on the Securitization of Assets), Article 192, paragraph (1) (Demand for Purchase of Holder of Shares Less than One Unit) of the Companies Act, or Article 234, paragraph (4) (Treatment of Fractional Shares) of the Companies Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) (Treatment of Fractional Shares) of the Companies Act or other Acts);
machine translation, not official
**十** 法第五十七条の四第三項第三号に規定する全部取得条項付種類株式を発行する旨の定めを設ける法人税法第十三条第一項（事業年度の意義）に規定する定款等の変更に反対する株主等の買取請求に基づく買取り（その買取請求の時において、当該全部取得条項付種類株式の同号に定める取得決議に係る取得対価の割当てに関する事項（当該株主等に交付する当該買取りをする法人の株式の数が一に満たない端数となるものに限る。）が当該株主等に明らかにされている場合（法第五十七条の四第三項に規定する場合に該当する場合に限る。）における当該買取りに限る。）
art-61/par-1/item-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1/item-10
Purchase based on a demand for purchase by a Shareholder, Member, or Other Investor who opposes an amendment to the articles of incorporation, etc. prescribed in Article 13, paragraph (1) (Meaning of Business Year) of the Corporation Tax Act that establishes a provision to issue shares subject to class-wide call prescribed in Article 57-4, paragraph (3), item (iii) of the Act (limited to that purchase in the case where, at the time of that demand for purchase, the matters concerning the allotment of acquisition consideration pertaining to the resolution to acquire specified in that item for those shares subject to class-wide call (limited to matters for which the number of shares of the corporation making that purchase to be delivered to that Shareholder, Member, or Other Investor is a fraction of less than one) have been made clear to that Shareholder, Member, or Other Investor (limited to the case falling under the case prescribed in Article 57-4, paragraph (3) of the Act));
machine translation, not official
**十一** 法第五十七条の四第三項第三号に規定する全部取得条項付種類株式に係る同号に定める取得決議（当該取得決議に係る取得の価格の決定の申立てをした者でその申立てをしないとしたならば当該取得の対価として交付されることとなる当該取得をする法人の株式の数が一に満たない端数となるものからの取得（同項に規定する場合に該当する場合における当該取得に限る。）に係る部分に限る。）
art-61/par-1/item-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1/item-11
The resolution to acquire specified in Article 57-4, paragraph (3), item (iii) of the Act pertaining to shares subject to class-wide call prescribed in that item (limited to the portion pertaining to the acquisition from a person who has filed a petition for the determination of the acquisition price pertaining to that resolution to acquire and for whom, if that petition had not been filed, the number of shares of the corporation making that acquisition to be delivered as consideration for that acquisition would be a fraction of less than one (limited to that acquisition in the case falling under the case prescribed in Article 57-4, paragraph (3) of the Act));
machine translation, not official
**十二** 会社法第百六十七条第三項（効力の発生）若しくは第二百八十三条（一に満たない端数の処理）に規定する一株に満たない端数（これに準ずるものを含む。）又は投資信託及び投資法人に関する法律第八十八条の十九（一に満たない端数の処理）に規定する一口に満たない端数に相当する部分の対価としての金銭の交付
art-61/par-1/item-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1/item-12
Delivery of money as consideration for the portion equivalent to a fraction of less than one share prescribed in Article 167, paragraph (3) (Effectuation) or Article 283 (Treatment of Fractional Shares) of the Companies Act (including those equivalent thereto) or a fraction of less than one unit prescribed in Article 88-19 (Treatment of Fractional Units) of the Act on Investment Trusts and Investment Corporations.
machine translation, not official
**第二項** 法第二十五条第一項に規定する株式又は出資に対応する部分の金額は、同項に規定する事由の次の各号に掲げる区分に応じ当該各号に定める金額とする。
art-61/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2
The amount of the portion corresponding to the shares or capital contributions prescribed in Article 25, paragraph (1) of the Act is to be the amount specified in the following items for the categories of the grounds prescribed in that paragraph listed in those items.
machine translation, not official
**一** 法第二十五条第一項第一号に掲げる合併 当該合併に係る被合併法人の当該合併の日の前日の属する事業年度終了の時の法人税法第二条第十六号に規定する資本金等の額（以下この条において「資本金等の額」という。）を当該被合併法人のその時の発行済株式（投資法人（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人をいう。第五号において同じ。）にあつては、発行済みの投資口（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口をいう。以下この号及び第五号において同じ。））又は出資（その有する自己の株式、投資口又は出資を除く。以下この条において「発行済株式等」という。）の総数（出資にあつては、総額。以下この項及び第五項において同じ。）で除して計算した金額に法第二十五条第一項に規定する株主等が当該合併の直前に有していた当該被合併法人の株式（投資口及び出資を含む。以下この条において同じ。）の数（出資にあつては、金額。以下この項及び第五項において同じ。）を乗じて計算した金額
art-61/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-1
In the case of a merger listed in Article 25, paragraph (1), item (i) of the Act: the amount calculated by dividing the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act (hereinafter in this Article referred to as the "amount of stated capital, etc.") of the merged corporation pertaining to that merger at the end of the business year that includes the day preceding the date of that merger by the total number of the issued shares of that merged corporation at that time (for an investment corporation (meaning an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations; the same applies in item (v)), the issued investment units (meaning investment units prescribed in paragraph (14) of that Article; the same applies hereinafter in this item and item (v))) or capital contributions (excluding its own shares, investment units, or capital contributions that it holds; hereinafter in this Article referred to as "issued shares, etc.") (for capital contributions, the total amount; the same applies hereinafter in this paragraph and paragraph (5)) and multiplying the result by the number of shares (including investment units and capital contributions; the same applies hereinafter in this Article) of that merged corporation that the Shareholder, Member, or Other Investor prescribed in Article 25, paragraph (1) of the Act held immediately before that merger (for capital contributions, the amount; the same applies hereinafter in this paragraph and paragraph (5));
machine translation, not official
**二** 法第二十五条第一項第二号に掲げる分割型分割 当該分割型分割に係る分割法人の当該分割型分割の直前の分割資本金額等（当該分割型分割の直前の資本金等の額に当該分割法人の当該分割型分割に係るイに掲げる金額のうちにロに掲げる金額の占める割合（当該分割型分割の直前の資本金等の額が零以下である場合には零と、当該分割型分割の直前の資本金等の額及びロに掲げる金額が零を超え、かつ、イに掲げる金額が零以下である場合には一とし、当該割合に小数点以下三位未満の端数があるときはこれを切り上げる。）を乗じて計算した金額をいう。）を当該分割法人の当該分割型分割に係る株式の総数（第四項第二号に掲げる分割型分割にあつては、当該分割型分割の直前の発行済株式等の総数）で除して計算した金額に同条第一項に規定する株主等が当該分割型分割の直前に有していた当該分割法人の当該分割型分割に係る株式の数を乗じて計算した金額
art-61/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-2
In the case of a company split by split-off listed in Article 25, paragraph (1), item (ii) of the Act: the amount calculated by dividing the split capital amount, etc. of the splitting corporation pertaining to that company split by split-off immediately before that company split by split-off (meaning the amount calculated by multiplying the amount of stated capital, etc. immediately before that company split by split-off by the ratio of the amount listed in (b) to the amount listed in (a) pertaining to that company split by split-off of that splitting corporation (where the amount of stated capital, etc. immediately before that company split by split-off is zero or less, zero; where the amount of stated capital, etc. immediately before that company split by split-off and the amount listed in (b) exceed zero and the amount listed in (a) is zero or less, one; and where that ratio has a fraction of less than the third decimal place, that fraction is rounded up)) by the total number of shares of that splitting corporation pertaining to that company split by split-off (in the case of a company split by split-off listed in paragraph (4), item (ii), the total number of issued shares, etc. immediately before that company split by split-off) and multiplying the result by the number of shares of that splitting corporation pertaining to that company split by split-off that the Shareholder, Member, or Other Investor prescribed in paragraph (1) of that Article held immediately before that company split by split-off;
machine translation, not official
**イ** 当該分割型分割の日の属する事業年度の前事業年度（当該分割型分割の日以前六月以内に法人税法第七十二条第一項（仮決算をした場合の中間申告書の記載事項等）に規定する期間（同法第二条第十二号の七に規定する通算子法人にあつては、同法第七十二条第五項第一号に規定する期間。以下この項及び第六項第十一号イにおいて同じ。）について同条第一項各号に掲げる事項を記載した同法第二条第三十号に規定する中間申告書を提出し、かつ、その提出の日から当該分割型分割の日までの間に同条第三十一号に規定する確定申告書を提出していなかつた場合には、当該中間申告書に係る同項に規定する期間）終了の時の資産の帳簿価額から負債（新株予約権及び株式引受権に係る義務を含む。）の帳簿価額を減算した金額（当該終了の時から当該分割型分割の直前の時までの間に資本金等の額又は同条第十八号に規定する利益積立金額（以下この条において「利益積立金額」という。）（法人税法施行令第九条第一号及び第六号（利益積立金額）に掲げる金額を除く。）が増加し、又は減少した場合にはその増加した金額を加算し、又はその減少した金額を減算した金額とし、当該分割型分割の直前の時において調整対象通算法人の株式を有する場合には当該株式の修正前帳簿価額が修正帳簿価額に満たないときにおけるその満たない部分の金額を加算し、又は当該株式の修正前帳簿価額が修正帳簿価額を超えるときにおけるその超える部分の金額を減算した金額とする。）
art-61/par-2/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-2/sub-1
the amount obtained by subtracting the book value of liabilities (including obligations pertaining to share options and share subscription rights) from the book value of assets at the end of the business year preceding the business year that includes the date of that company split by split-off (where, within six months before the date of that company split by split-off, the interim return prescribed in Article 2, item (xxx) of the Corporation Tax Act that states the matters listed in the items of Article 72, paragraph (1) of that Act has been submitted for the period prescribed in Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) of that Act (for a group tax sharing subsidiary corporation prescribed in Article 2, item (xii)-7 of that Act, the period prescribed in Article 72, paragraph (5), item (i) of that Act; the same applies hereinafter in this paragraph and paragraph (6), item (xi), (a)), and the final return prescribed in Article 2, item (xxxi) of that Act has not been submitted between the date of its submission and the date of that company split by split-off, the end of the period prescribed in Article 72, paragraph (1) of that Act pertaining to that interim return) (where, between that end and the time immediately before that company split by split-off, the amount of stated capital, etc. or the amount of retained earnings prescribed in Article 2, item (xviii) of that Act (hereinafter in this Article referred to as the "amount of retained earnings") (excluding the amounts listed in Article 9, items (i) and (vi) (Amount of Retained Earnings) of the Order for the Enforcement of the Corporation Tax Act) has increased or decreased, the amount obtained by adding the amount of the increase or subtracting the amount of the decrease, and where, immediately before that company split by split-off, the splitting corporation holds shares of a group tax sharing corporation subject to adjustment, the amount obtained by adding, where the book value before correction of those shares is less than the corrected book value, the amount of the shortfall, or subtracting, where the book value before correction of those shares exceeds the corrected book value, the amount of the excess);
machine translation, not official
**ロ** 当該分割型分割の直前の移転資産（当該分割型分割により当該分割法人から分割承継法人に移転をした資産をいう。）の帳簿価額（調整対象通算法人の株式にあつては、当該株式の修正帳簿価額を当該分割法人が当該分割型分割の直前に有していた当該調整対象通算法人の株式の数で除し、これに当該分割型分割により当該分割法人から当該分割承継法人に移転をした当該調整対象通算法人の株式の数を乗じて計算した金額）の合計額から移転負債（当該分割型分割により当該分割法人から当該分割承継法人に移転をした負債をいう。）の帳簿価額の合計額を控除した金額（当該金額がイに掲げる金額を超える場合（イに掲げる金額が零に満たない場合を除く。）には、イに掲げる金額）
art-61/par-2/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-2/sub-2
the amount obtained by subtracting the sum of the book values of transferred liabilities (meaning liabilities transferred from that splitting corporation to the succeeding corporation in a company split by that company split by split-off) from the sum of the book values of transferred assets immediately before that company split by split-off (meaning assets transferred from that splitting corporation to the succeeding corporation in a company split by that company split by split-off) (for shares of a group tax sharing corporation subject to adjustment, the amount calculated by dividing the corrected book value of those shares by the number of shares of that group tax sharing corporation subject to adjustment that that splitting corporation held immediately before that company split by split-off and multiplying the result by the number of shares of that group tax sharing corporation subject to adjustment transferred from that splitting corporation to that succeeding corporation in a company split by that company split by split-off) (where that amount exceeds the amount listed in (a) (excluding the case where the amount listed in (a) is less than zero), the amount listed in (a));
machine translation, not official
**三** 法第二十五条第一項第三号に掲げる株式分配 当該株式分配に係る現物分配法人の当該株式分配の直前の分配資本金額等（当該株式分配の直前の資本金等の額にイに掲げる金額のうちにロに掲げる金額の占める割合（当該株式分配の直前の資本金等の額が零以下である場合には零と、当該株式分配の直前の資本金等の額及びロに掲げる金額が零を超え、かつ、イに掲げる金額が零以下である場合には一とし、当該割合に小数点以下三位未満の端数があるときはこれを切り上げる。）を乗じて計算した金額をいう。）を当該現物分配法人の当該株式分配に係る株式の総数で除して計算した金額に同項に規定する株主等が当該株式分配の直前に有していた当該現物分配法人の当該株式分配に係る株式の数を乗じて計算した金額
art-61/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-3
A share distribution listed in Article 25, paragraph (1), item (iii) of the Act: the amount calculated by dividing the distributed capital amount, etc. of the corporation making a distribution in kind pertaining to that share distribution immediately before that share distribution (meaning the amount calculated by multiplying the amount of stated capital, etc. immediately before that share distribution by the ratio of the amount listed in (b) to the amount listed in (a) (where the amount of stated capital, etc. immediately before that share distribution is zero or less, zero; where the amount of stated capital, etc. immediately before that share distribution and the amount listed in (b) exceed zero and the amount listed in (a) is zero or less, one; and where that ratio has a fraction of less than the third decimal place, that fraction is rounded up)) by the total number of shares of that corporation making a distribution in kind pertaining to that share distribution and multiplying the result by the number of shares of that corporation making a distribution in kind pertaining to that share distribution that the Shareholder, Member, or Other Investor prescribed in Article 25, paragraph (1) of the Act held immediately before that share distribution;
machine translation, not official
**イ** 当該株式分配を前号イの分割型分割とみなした場合における同号イに掲げる金額
art-61/par-2/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-3/sub-1
the amount listed in (a) of the preceding item in the case where that share distribution is regarded as a company split by split-off set forth in (a) of the preceding item;
machine translation, not official
**ロ** 当該現物分配法人の当該株式分配の直前の法人税法第二条第十二号の十五の二に規定する完全子法人の株式の帳簿価額（調整対象通算法人の株式にあつては、当該株式の修正帳簿価額）に相当する金額（当該金額が零以下である場合には零とし、当該金額がイに掲げる金額を超える場合（イに掲げる金額が零に満たない場合を除く。）にはイに掲げる金額とする。）
art-61/par-2/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-3/sub-2
the amount equivalent to the book value of the shares of the wholly owned subsidiary corporation prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act that that corporation making a distribution in kind held immediately before that share distribution (for shares of a group tax sharing corporation subject to adjustment, the corrected book value of those shares) (where that amount is zero or less, zero, and where that amount exceeds the amount listed in (a) (excluding the case where the amount listed in (a) is less than zero), the amount listed in (a));
machine translation, not official
**四** 法第二十五条第一項第四号に掲げる資本の払戻し又は解散による残余財産の分配（次号に掲げるものを除く。イにおいて「払戻し等」という。） 次に掲げる場合の区分に応じそれぞれ次に定める金額
art-61/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-4
A return of capital listed in Article 25, paragraph (1), item (iv) of the Act or a distribution of residual assets upon dissolution (excluding that listed in the following item; referred to as a "refund, etc." in (a)): the amount specified in each of the following in accordance with the categories of cases set out below:
machine translation, not official
**イ** ロに掲げる場合以外の場合 当該払戻し等を行つた法人の当該払戻し等の直前の払戻等対応資本金額等（当該直前の資本金等の額に（１）に掲げる金額のうちに（２）に掲げる金額の占める割合（当該直前の資本金等の額が零以下である場合には零と、当該直前の資本金等の額が零を超え、かつ、（１）に掲げる金額が零以下である場合又は当該直前の資本金等の額が零を超え、かつ、残余財産の全部の分配を行う場合には一とし、当該割合に小数点以下三位未満の端数があるときはこれを切り上げる。）を乗じて計算した金額（当該払戻し等が法第二十五条第一項第四号に規定する資本の払戻しである場合において、当該計算した金額が当該払戻し等により減少した資本剰余金の額を超えるときは、その超える部分の金額を控除した金額）をいう。）を当該法人の当該払戻し等に係る株式の総数で除して計算した金額に同項に規定する株主等が当該直前に有していた当該法人の当該払戻し等に係る株式の数を乗じて計算した金額
art-61/par-2/item-4/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-4/sub-1
in cases other than those set out in (b): the amount calculated by dividing the refund-related capital amount, etc. of the corporation that made that refund, etc. immediately before that refund, etc. (meaning the amount calculated by multiplying the amount of stated capital, etc. immediately before by the ratio of the amount listed in (2) to the amount listed in (1) (where the amount of stated capital, etc. immediately before is zero or less, zero; where the amount of stated capital, etc. immediately before exceeds zero and the amount listed in (1) is zero or less, or where the amount of stated capital, etc. immediately before exceeds zero and a distribution of the whole of the residual assets is made, one; and where that ratio has a fraction of less than the third decimal place, that fraction is rounded up) (where that refund, etc. is a return of capital prescribed in Article 25, paragraph (1), item (iv) of the Act and the amount so calculated exceeds the amount of capital surplus reduced by that refund, etc., the amount obtained by deducting the excess)) by the total number of shares of that corporation pertaining to that refund, etc. and multiplying the result by the number of shares of that corporation pertaining to that refund, etc. that the Shareholder, Member, or Other Investor prescribed in Article 25, paragraph (1) of the Act held immediately before;
machine translation, not official
**（１）** 当該払戻し等の日の属する事業年度の前事業年度（当該払戻し等の日以前六月以内に法人税法第七十二条第一項に規定する期間について同項各号に掲げる事項を記載した同法第二条第三十号に規定する中間申告書を提出し、かつ、その提出の日から当該払戻し等の日までの間に同条第三十一号に規定する確定申告書を提出していなかつた場合には、当該中間申告書に係る同項に規定する期間）終了の時の資産の帳簿価額から負債（新株予約権及び株式引受権に係る義務を含む。）の帳簿価額を減算した金額（当該終了の時から当該払戻し等の直前の時までの間に資本金等の額又は利益積立金額（法人税法施行令第九条第一号及び第六号に掲げる金額を除く。）が増加し、又は減少した場合には、その増加した金額を加算し、又はその減少した金額を減算した金額）
art-61/par-2/item-4/sub-1/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-4/sub-1/sub2-1
the amount obtained by subtracting the book value of liabilities (including obligations pertaining to share options and share subscription rights) from the book value of assets at the end of the business year preceding the business year that includes the date of that refund, etc. (where, within six months before the date of that refund, etc., the interim return prescribed in Article 2, item (xxx) of the Corporation Tax Act that states the matters listed in the items of Article 72, paragraph (1) of that Act has been submitted for the period prescribed in Article 72, paragraph (1) of that Act, and the final return prescribed in Article 2, item (xxxi) of that Act has not been submitted between the date of its submission and the date of that refund, etc., the end of the period prescribed in Article 72, paragraph (1) of that Act pertaining to that interim return) (where, between that end and the time immediately before that refund, etc., the amount of stated capital, etc. or the amount of retained earnings (excluding the amounts listed in Article 9, items (i) and (vi) of the Order for the Enforcement of the Corporation Tax Act) has increased or decreased, the amount obtained by adding the amount of the increase or subtracting the amount of the decrease);
machine translation, not official
**（２）** 当該資本の払戻しにより減少した資本剰余金の額又は当該解散による残余財産の分配により交付した金銭の額及び金銭以外の資産の価額（法人税法第二条第十二号の十五に規定する適格現物分配に係る資産にあつては、その交付の直前の帳簿価額）の合計額（当該減少した資本剰余金の額又は当該合計額が（１）に掲げる金額を超える場合には、（１）に掲げる金額）
art-61/par-2/item-4/sub-1/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-4/sub-1/sub2-2
the amount of capital surplus reduced by that return of capital, or the sum of the amount of money delivered by that distribution of residual assets upon dissolution and the value of assets other than money (for assets pertaining to a qualified in-kind distribution prescribed in Article 2, item (xii)-15 of the Corporation Tax Act, the book value immediately before delivery) (where that reduced amount of capital surplus or that sum exceeds the amount listed in (1), the amount listed in (1));
machine translation, not official
**ロ** 当該資本の払戻しを行つた法人が二以上の種類の株式を発行していた法人である場合 法第二十五条第一項に規定する株主等が当該資本の払戻しの直前に有していた当該法人の当該資本の払戻しに係る株式の種類ごとに、当該法人の当該直前のその種類の株式に係る払戻対応種類資本金額（当該直前の当該種類の株式に係る法人税法施行令第八条第三項（資本金等の額）に規定する種類資本金額（ロにおいて「直前種類資本金額」という。）に種類払戻割合（（１）に掲げる金額のうちに（２）に掲げる金額の占める割合をいい、直前種類資本金額又は当該直前の資本金等の額が零以下である場合には零と、直前種類資本金額及び当該直前の資本金等の額が零を超え、かつ、（１）に掲げる金額が零以下である場合には一とし、当該割合に小数点以下三位未満の端数があるときはこれを切り上げる。）を乗じて計算した金額（当該金額が（２）（ｉ）又は（ｉｉ）に掲げる場合の区分に応じそれぞれ（２）（ｉ）又は（ｉｉ）に定める金額を超える場合には、その超える部分の金額を控除した金額）をいう。）を当該法人の当該資本の払戻しに係る当該種類の株式の総数で除して計算した金額に当該株主等が当該直前に有していた当該法人の当該種類の株式の数を乗じて計算した金額の合計額
art-61/par-2/item-4/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-4/sub-2
where the corporation that made that return of capital is a corporation that had issued two or more classes of shares: the sum of the amounts calculated, for each class of shares of that corporation pertaining to that return of capital that the Shareholder, Member, or Other Investor prescribed in Article 25, paragraph (1) of the Act held immediately before that return of capital, by dividing the refund-related class capital amount pertaining to the shares of that class of that corporation immediately before (meaning the amount calculated by multiplying the class capital amount prescribed in Article 8, paragraph (3) (Amount of Stated Capital, etc.) of the Order for the Enforcement of the Corporation Tax Act pertaining to the shares of that class immediately before (referred to as the "class capital amount immediately before" in (b)) by the class refund ratio (meaning the ratio of the amount listed in (2) to the amount listed in (1); zero where the class capital amount immediately before or the amount of stated capital, etc. immediately before is zero or less; one where the class capital amount immediately before and the amount of stated capital, etc. immediately before exceed zero and the amount listed in (1) is zero or less; and, where that ratio has a fraction of less than the third decimal place, that fraction is rounded up) (where that amount exceeds the amount specified in (2), (i) or (ii) in accordance with the categories of cases listed in (2), (i) or (ii), the amount obtained by deducting the excess)) by the total number of shares of that class of that corporation pertaining to that return of capital and multiplying the result by the number of shares of that class of that corporation that that Shareholder, Member, or Other Investor held immediately before;
machine translation, not official
**（１）** イ（１）に掲げる金額に当該資本の払戻しの直前の資本金等の額のうちに直前種類資本金額の占める割合を乗じて計算した金額
art-61/par-2/item-4/sub-2/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-4/sub-2/sub2-1
the amount calculated by multiplying the amount listed in (a)(1) by the ratio of the class capital amount immediately before to the amount of stated capital, etc. immediately before that return of capital;
machine translation, not official
**（２）** 次に掲げる場合の区分に応じそれぞれ次に定める金額（当該金額が（１）に掲げる金額を超える場合には、（１）に掲げる金額）
art-61/par-2/item-4/sub-2/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-4/sub-2/sub2-2
the amount specified in each of the following in accordance with the categories of cases set out below (where that amount exceeds the amount listed in (1), the amount listed in (1));
machine translation, not official
**（ｉ）** 当該資本の払戻しにより減少した資本剰余金の額のうち当該種類の株式に係る部分の金額が明らかな場合 当該金額
art-61/par-2/item-4/sub-2/sub2-2/sub3-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-4/sub-2/sub2-2/sub3-1
where the amount of the portion pertaining to that class of shares out of the amount of capital surplus reduced by that return of capital is clear: that amount;
machine translation, not official
**（ｉｉ）** （ｉ）に掲げる場合以外の場合 当該資本の払戻しにより減少した資本剰余金の額に当該資本の払戻しの直前の当該資本の払戻しに係る各種類の株式に係る法人税法施行令第八条第三項に規定する種類資本金額（当該種類資本金額が零以下である場合には、零）の合計額のうちに直前種類資本金額の占める割合（当該合計額が零である場合には、一）を乗じて計算した金額
art-61/par-2/item-4/sub-2/sub2-2/sub3-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-4/sub-2/sub2-2/sub3-2
in cases other than those set out in (i): the amount calculated by multiplying the amount of capital surplus reduced by that return of capital by the ratio of the class capital amount immediately before to the sum of the class capital amounts prescribed in Article 8, paragraph (3) of the Order for the Enforcement of the Corporation Tax Act pertaining to each class of shares pertaining to that return of capital immediately before that return of capital (where that class capital amount is zero or less, zero) (where that sum is zero, one);
machine translation, not official
**五** 法第二十四条第一項（配当所得）に規定する出資等減少分配（以下この号において「出資等減少分配」という。） 当該出資等減少分配を行つた投資法人の当該出資等減少分配の直前の分配対応資本金額等（当該直前の資本金等の額にイに掲げる金額のうちにロに掲げる金額の占める割合（当該直前の資本金等の額が零以下である場合には零と、当該直前の資本金等の額が零を超え、かつ、イに掲げる金額が零以下である場合には一とし、当該割合に小数点以下三位未満の端数があるときはこれを切り上げる。）を乗じて計算した金額をいい、当該計算した金額が当該出資等減少分配による出資総額等の減少額として財務省令で定める金額（ロにおいて「出資総額等減少額」という。）を超える場合にはその超える部分の金額を控除した金額とする。）を当該投資法人の発行済みの投資口（その有する自己の投資口を除く。）の総数で除して計算した金額に法第二十五条第一項に規定する株主等が当該直前に有していた当該投資法人の投資口の数を乗じて計算した金額
art-61/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-5
A distribution that reduces contributions prescribed in Article 24, paragraph (1) (Dividend Income) of the Act (hereinafter in this item referred to as a "distribution that reduces contributions"): the amount calculated by dividing the distribution-related capital amount, etc. of the investment corporation that made that distribution that reduces contributions immediately before that distribution that reduces contributions (meaning the amount calculated by multiplying the amount of stated capital, etc. immediately before by the ratio of the amount listed in (b) to the amount listed in (a) (where the amount of stated capital, etc. immediately before is zero or less, zero; where the amount of stated capital, etc. immediately before exceeds zero and the amount listed in (a) is zero or less, one; and where that ratio has a fraction of less than the third decimal place, that fraction is rounded up), and where the amount so calculated exceeds the amount specified by Ministry of Finance Order as the amount of reduction in total contributions, etc. resulting from that distribution that reduces contributions (referred to as the "amount of reduction in total contributions, etc." in (b)), the amount obtained by deducting the excess) by the total number of issued investment units of that investment corporation (excluding its own investment units that it holds) and multiplying the result by the number of investment units of that investment corporation that the Shareholder, Member, or Other Investor prescribed in Article 25, paragraph (1) of the Act held immediately before;
machine translation, not official
**イ** 当該投資法人の当該出資等減少分配の日の属する事業年度の前事業年度終了の時の当該投資法人の資産の帳簿価額から負債の帳簿価額を減算した金額（当該終了の時から当該出資等減少分配の直前の時までの間に資本金等の額又は利益積立金額（法人税法施行令第九条第一号に掲げる金額を除く。）が増加し、又は減少した場合には、その増加した金額を加算し、又はその減少した金額を減算した金額）
art-61/par-2/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-5/sub-1
the amount obtained by subtracting the book value of liabilities of that investment corporation from the book value of assets of that investment corporation at the end of the business year preceding the business year that includes the date of that distribution that reduces contributions (where, between that end and the time immediately before that distribution that reduces contributions, the amount of stated capital, etc. or the amount of retained earnings (excluding the amount listed in Article 9, item (i) of the Order for the Enforcement of the Corporation Tax Act) has increased or decreased, the amount obtained by adding the amount of the increase or subtracting the amount of the decrease);
machine translation, not official
**ロ** 出資総額等減少額（当該出資総額等減少額がイに掲げる金額を超える場合には、イに掲げる金額）
art-61/par-2/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-5/sub-2
the amount of reduction in total contributions, etc. (where that amount of reduction in total contributions, etc. exceeds the amount listed in (a), the amount listed in (a));
machine translation, not official
**六** 法第二十五条第一項第五号から第七号までに掲げる事由（以下この号において「自己株式の取得等」という。） 次に掲げる場合の区分に応じそれぞれ次に定める金額
art-61/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-6
The grounds listed in Article 25, paragraph (1), items (v) through (vii) of the Act (hereinafter in this item referred to as "acquisition of own shares, etc."): the amount specified in each of the following in accordance with the categories of cases set out below:
machine translation, not official
**イ** 当該自己株式の取得等をした法人が一の種類の株式を発行していた法人（口数の定めがない出資を発行する法人を含む。）である場合 当該法人の当該自己株式の取得等の直前の資本金等の額を当該直前の発行済株式等の総数で除して計算した金額に法第二十五条第一項に規定する株主等が当該直前に有していた当該法人の当該自己株式の取得等に係る株式の数を乗じて計算した金額（当該直前の資本金等の額が零以下である場合には、零）
art-61/par-2/item-6/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-6/sub-1
where the corporation that made that acquisition of own shares, etc. is a corporation that had issued one class of shares (including a corporation that issues capital contributions with no fixed number of units): the amount calculated by dividing the amount of stated capital, etc. of that corporation immediately before that acquisition of own shares, etc. by the total number of issued shares, etc. immediately before and multiplying the result by the number of shares of that corporation pertaining to that acquisition of own shares, etc. that the Shareholder, Member, or Other Investor prescribed in Article 25, paragraph (1) of the Act held immediately before (where the amount of stated capital, etc. immediately before is zero or less, zero);
machine translation, not official
**ロ** 当該自己株式の取得等をした法人が二以上の種類の株式を発行していた法人である場合 当該法人の当該自己株式の取得等の直前の当該自己株式の取得等に係る株式と同一の種類の株式に係る法人税法施行令第八条第三項に規定する種類資本金額を当該直前の当該種類の株式（当該法人が当該自己株式の取得等の直前に有する自己の株式を除く。）の総数で除して計算した金額に法第二十五条第一項に規定する株主等が当該直前に有していた当該法人の当該自己株式の取得等に係る当該種類の株式の数を乗じて計算した金額（当該直前の当該種類資本金額が零以下である場合には、零）
art-61/par-2/item-6/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-6/sub-2
where the corporation that made that acquisition of own shares, etc. is a corporation that had issued two or more classes of shares: the amount calculated by dividing the class capital amount prescribed in Article 8, paragraph (3) of the Order for the Enforcement of the Corporation Tax Act pertaining to shares of the same class as the shares pertaining to that acquisition of own shares, etc. of that corporation immediately before that acquisition of own shares, etc. by the total number of shares of that class immediately before (excluding its own shares that that corporation holds immediately before that acquisition of own shares, etc.) and multiplying the result by the number of shares of that class of that corporation pertaining to that acquisition of own shares, etc. that the Shareholder, Member, or Other Investor prescribed in Article 25, paragraph (1) of the Act held immediately before (where the class capital amount of that class immediately before is zero or less, zero).
machine translation, not official
**第三項** 法第二十五条第一項第一号に掲げる合併又は同項第二号に掲げる分割型分割に際して当該合併又は分割型分割に係る被合併法人又は分割法人の株主等に対する株式に係る剰余金の配当、利益の配当又は剰余金の分配として交付がされた金銭その他の資産（法人税法第二条第十二号の九イに規定する分割対価資産を除く。）及び合併に反対する当該株主等に対するその買取請求に基づく対価として交付がされる金銭その他の資産は、同項の金銭その他の資産に含まれないものとする。
art-61/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-3
In the case of a merger listed in Article 25, paragraph (1), item (i) of the Act or a company split by split-off listed in item (ii) of that paragraph, the money or other assets delivered, in connection with that merger or company split by split-off, to the Shareholders, Members, or Other Investors of the merged corporation or splitting corporation pertaining to that merger or company split by split-off as a dividend of surplus, dividend of profits, or distribution of surplus pertaining to shares (excluding assets as a consideration for a split prescribed in Article 2, item (xii)-9, (a) of the Corporation Tax Act), and the money or other assets delivered as consideration based on the demand for purchase to those Shareholders, Members, or Other Investors who oppose the merger, are not to be included in the money or other assets set forth in Article 25, paragraph (1) of the Act.
machine translation, not official
**第四項** 法第二十五条第二項に規定する政令で定めるものは、次に掲げる合併又は分割型分割（法第二十四条第一項に規定する分割型分割をいう。第二号及び次項において同じ。）とする。
art-61/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-4
The matters specified by Cabinet Order prescribed in Article 25, paragraph (2) of the Act are the following mergers or company splits by split-off (meaning a company split by split-off prescribed in Article 24, paragraph (1) of the Act; the same applies in item (ii) and the following paragraph):
machine translation, not official
**一** 法人税法施行令第四条の三第二項第一号（適格組織再編成における株式の保有関係等）に規定する無対価合併で同項第二号ロに掲げる関係があるもの
art-61/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-4/item-1
a merger without consideration prescribed in Article 4-3, paragraph (2), item (i) (Shareholding Relationships, etc. in Qualified Reorganizations) of the Order for the Enforcement of the Corporation Tax Act in which there is the relationship listed in item (ii), (b) of that paragraph; and
machine translation, not official
**二** 法人税法施行令第四条の三第六項第一号イに規定する無対価分割に該当する分割型分割で同項第二号イ（２）に掲げる関係があるもの
art-61/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-4/item-2
a company split by split-off that falls under a split without consideration prescribed in Article 4-3, paragraph (6), item (i), (a) of the Order for the Enforcement of the Corporation Tax Act and in which there is the relationship listed in item (ii), (a), (2) of that paragraph.
machine translation, not official
**第五項** 法第二十五条第二項に規定する場合には、同項の被合併法人又は分割法人の株主等は、前項第一号に掲げる合併にあつては当該合併に係る被合併法人が当該合併により当該合併に係る合併法人に移転をした資産（営業権にあつては、法人税法施行令第百二十三条の十第三項（非適格合併等により移転を受ける資産等に係る調整勘定の損金算入等）に規定する独立取引営業権（以下この項において「独立取引営業権」という。）に限る。）の価額（法人税法第六十二条の八第一項（非適格合併等により移転を受ける資産等に係る調整勘定の損金算入等）に規定する資産調整勘定の金額を含む。）から当該被合併法人が当該合併により当該合併法人に移転をした負債の価額（法人税法第六十二条の八第二項及び第三項に規定する負債調整勘定の金額を含む。）を控除した金額を当該被合併法人の当該合併の日の前日の属する事業年度終了の時の発行済株式等の総数で除して計算した金額に当該被合併法人の株主等が当該合併の直前に有していた当該被合併法人の株式の数を乗じて計算した金額に相当する当該合併法人の株式の交付を受けたものと、前項第二号に掲げる分割型分割にあつては当該分割型分割に係る分割法人が当該分割型分割により当該分割型分割に係る分割承継法人に移転をした資産（営業権にあつては、独立取引営業権に限る。）の価額（法人税法第六十二条の八第一項に規定する資産調整勘定の金額を含む。）から当該分割法人が当該分割型分割により当該分割承継法人に移転をした負債の価額（法人税法第六十二条の八第二項及び第三項に規定する負債調整勘定の金額を含む。）を控除した金額を当該分割法人の当該分割型分割の直前の発行済株式等の総数で除して計算した金額に当該分割法人の株主等が当該分割型分割の直前に有していた当該分割法人の株式の数を乗じて計算した金額に相当する当該分割承継法人の株式の交付を受けたものと、それぞれみなす。
art-61/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-5
In the case prescribed in Article 25, paragraph (2) of the Act, the Shareholders, Members, or Other Investors of the merged corporation or splitting corporation set forth in that paragraph are deemed to have been delivered, in the case of a merger listed in item (i) of the preceding paragraph, shares of the acquiring corporation pertaining to that merger equivalent to the amount calculated by dividing the amount obtained by deducting the value of the liabilities that the merged corporation pertaining to that merger transferred to the acquiring corporation by that merger (including the amount of the liability adjustment account prescribed in Article 62-8, paragraphs (2) and (3) of the Corporation Tax Act) from the value of the assets that that merged corporation transferred to that acquiring corporation by that merger (for goodwill, limited to independently transacted goodwill prescribed in Article 123-10, paragraph (3) (Inclusion in Deductible Expenses of an Adjustment Account for Assets Transferred as a Result of a Non-qualified Merger) of the Order for the Enforcement of the Corporation Tax Act (hereinafter in this paragraph referred to as "independently transacted goodwill")) (including the amount of the asset adjustment account prescribed in Article 62-8, paragraph (1) (Inclusion in Deductible Expenses of an Adjustment Account for Assets Transferred as a Result of a Non-qualified Merger) of the Corporation Tax Act) by the total number of issued shares, etc. of that merged corporation at the end of the business year that includes the day preceding the date of that merger and multiplying the result by the number of shares of that merged corporation that the Shareholders, Members, or Other Investors of that merged corporation held immediately before that merger, and, in the case of a company split by split-off listed in item (ii) of the preceding paragraph, shares of the succeeding corporation in a company split pertaining to that company split by split-off equivalent to the amount calculated by dividing the amount obtained by deducting the value of the liabilities that the splitting corporation pertaining to that company split by split-off transferred to the succeeding corporation in a company split by that company split by split-off (including the amount of the liability adjustment account prescribed in Article 62-8, paragraphs (2) and (3) of the Corporation Tax Act) from the value of the assets that that splitting corporation transferred to that succeeding corporation in a company split by that company split by split-off (for goodwill, limited to independently transacted goodwill) (including the amount of the asset adjustment account prescribed in Article 62-8, paragraph (1) of the Corporation Tax Act) by the total number of issued shares, etc. of that splitting corporation immediately before that company split by split-off and multiplying the result by the number of shares of that splitting corporation that the Shareholders, Members, or Other Investors of that splitting corporation held immediately before that company split by split-off, respectively.
machine translation, not official
**第六項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-61/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 適格分割 法人税法第二条第十二号の十一に規定する適格分割をいう。
art-61/par-6/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-1
qualified company split: means a qualified company split prescribed in Article 2, item (xii)-11 of the Corporation Tax Act;
machine translation, not official
**二** 適格現物出資 法人税法第二条第十二号の十四に規定する適格現物出資をいう。
art-61/par-6/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-2
qualified capital contribution in kind: means a qualified capital contribution in kind prescribed in Article 2, item (xii)-14 of the Corporation Tax Act;
machine translation, not official
**三** 分割承継法人 法人税法第二条第十二号の三に規定する分割承継法人（信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託に係る受託法人（法第六条の三（受託法人等に関するこの法律の適用）に規定する受託法人をいう。第五号、第六号及び第十三号において同じ。）を含む。）をいう。
art-61/par-6/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-3
succeeding corporation in a company split: means a succeeding corporation in a company split prescribed in Article 2, item (xii)-3 of the Corporation Tax Act (including a trust corporation (meaning a trust corporation prescribed in Article 6-3 (Application of This Act to Trust Corporations) of the Act; the same applies in items (v), (vi), and (xiii)) pertaining to a Trust Subject to Corporate Taxation that receives the transfer of part of its trust property from another trust with the same trustee by a trust split);
machine translation, not official
**四** 被現物出資法人 法人税法第二条第十二号の五に規定する被現物出資法人をいう。
art-61/par-6/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-4
corporation receiving a capital contribution in kind: means a corporation receiving a capital contribution in kind prescribed in Article 2, item (xii)-5 of the Corporation Tax Act;
machine translation, not official
**五** 被合併法人 法人税法第二条第十一号に規定する被合併法人（信託の併合に係る従前の信託である法人課税信託に係る受託法人を含む。）をいう。
art-61/par-6/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-5
merged corporation: means a merged corporation prescribed in Article 2, item (xi) of the Corporation Tax Act (including a trust corporation pertaining to a Trust Subject to Corporate Taxation that is a former trust pertaining to a merger of trusts);
machine translation, not official
**六** 分割法人 法人税法第二条第十二号の二に規定する分割法人（信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託に係る受託法人を含む。）をいう。
art-61/par-6/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-6
splitting corporation: means a splitting corporation prescribed in Article 2, item (xii)-2 of the Corporation Tax Act (including a trust corporation pertaining to a Trust Subject to Corporate Taxation that, by a trust split, transfers part of its trust property as the trust property of another trust with the same trustee or of a new trust);
machine translation, not official
**七** 現物出資法人 法人税法第二条第十二号の四に規定する現物出資法人をいう。
art-61/par-6/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-7
corporation making a capital contribution in kind: means a corporation making a capital contribution in kind prescribed in Article 2, item (xii)-4 of the Corporation Tax Act;
machine translation, not official
**八** 適格分社型分割 法人税法第二条第十二号の十三に規定する適格分社型分割をいう。
art-61/par-6/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-8
qualified company split by spin-off: means a qualified company split by spin-off prescribed in Article 2, item (xii)-13 of the Corporation Tax Act;
machine translation, not official
**九** 調整対象通算法人 第二項第二号の分割型分割又は同項第三号の株式分配に係る分割法人又は現物分配法人が通算法人（法人税法第二条第十二号の七の二に規定する通算法人をいう。以下この号において同じ。）である場合における他の通算法人（法人税法施行令第二十四条の三（資産の評価益の計上ができない株式の発行法人等から除外される通算法人）に規定する初年度離脱通算子法人及び同法第二条第十二号の六の七に規定する通算親法人を除く。）のうち当該分割型分割又は株式分配に基因して通算終了事由（同令第百十九条の三第五項（移動平均法を適用する有価証券について評価換え等があつた場合の一単位当たりの帳簿価額の算出の特例）に規定する通算終了事由をいう。次号において同じ。）が生ずるものをいう。
art-61/par-6/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-9
group tax sharing corporation subject to adjustment: means, where the splitting corporation or corporation making a distribution in kind pertaining to a company split by split-off set forth in paragraph (2), item (ii) or a share distribution set forth in item (iii) of that paragraph is a group tax sharing corporation (meaning a group tax sharing corporation prescribed in Article 2, item (xii)-7-2 of the Corporation Tax Act; the same applies hereinafter in this item), another group tax sharing corporation (excluding a first-year withdrawing group tax sharing subsidiary corporation prescribed in Article 24-3 (Group Tax Sharing Corporations Excluded from Issuing Corporations of Shares for Which Valuation Gains on Assets Cannot Be Recorded) of the Order for the Enforcement of the Corporation Tax Act and a group tax sharing parent corporation prescribed in Article 2, item (xii)-6-7 of that Act) in which a group tax sharing termination event (meaning a group tax sharing termination event prescribed in Article 119-3, paragraph (5) (Special Provisions on Calculation of Book Value per Unit Where Revaluation, etc. Has Occurred for Securities Subject to the Moving Average Method) of that Order; the same applies in the following item) arises due to that company split by split-off or share distribution;
machine translation, not official
**十** 修正前帳簿価額 調整対象通算法人について第二項第二号の分割型分割又は同項第三号の株式分配に基因して通算終了事由が生じた場合における当該調整対象通算法人の株式を有していた法人の当該株式の法人税法施行令第百十九条の三第五項に規定する直前の帳簿価額に相当する金額をいう。
art-61/par-6/item-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-10
book value before correction: means, where a group tax sharing termination event has arisen with respect to a group tax sharing corporation subject to adjustment due to the company split by split-off set forth in paragraph (2), item (ii) or the share distribution set forth in item (iii) of that paragraph, the amount equivalent to the book value immediately before prescribed in Article 119-3, paragraph (5) of the Order for the Enforcement of the Corporation Tax Act that the corporation that held the shares of that group tax sharing corporation subject to adjustment had for those shares;
machine translation, not official
**十一** 修正帳簿価額 調整対象通算法人の株式の修正前帳簿価額に次に掲げる金額をそれぞれ次に定める金額とみなして法人税法施行令第百十九条の三第五項（同令第百十九条の四第一項後段（評価換え等があつた場合の総平均法の適用の特例）においてその例による場合を含む。以下この号において同じ。）の規定を適用した場合における同令第百十九条の三第五項に規定する簿価純資産不足額を加算し、又は当該修正前帳簿価額から次に掲げる金額をそれぞれ次に定める金額とみなして同項の規定を適用した場合における同項に規定する簿価純資産超過額を減算した金額をいう。
art-61/par-6/item-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-11
corrected book value: means the amount obtained by adding the shortfall in book value net assets prescribed in Article 119-3, paragraph (5) of the Order for the Enforcement of the Corporation Tax Act (including the case where it applies in the same manner under the latter part of Article 119-4, paragraph (1) (Special Provisions on the Application of the Total Average Method Where Revaluation, etc. Has Occurred) of that Order; the same applies hereinafter in this item), in the case where the provisions of Article 119-3, paragraph (5) of that Order are applied by deeming the amounts listed below to be the amounts specified respectively below, to the book value before correction of the shares of the group tax sharing corporation subject to adjustment, or by subtracting from that book value before correction the excess amount of book value net assets prescribed in that paragraph in the case where the provisions of that paragraph are applied by deeming the amounts listed below to be the amounts specified respectively below;
machine translation, not official
**イ** 第二項第二号の分割型分割又は同項第三号の株式分配に係る分割法人又は現物分配法人の同項第二号イに規定する前事業年度（同項第三号イの規定により当該株式分配を同項第二号イの分割型分割とみなして同号イに掲げる金額を計算する場合における同号イに規定する前事業年度を含む。）終了の時（当該終了の時が当該調整対象通算法人の事業年度又は同号イに規定する中間申告書に係る法人税法第七十二条第一項に規定する期間（第二項第三号イの規定により当該株式分配を同項第二号イの分割型分割とみなして同号イに掲げる金額を計算する場合における同号イに規定する中間申告書に係る同条第一項に規定する期間を含む。）終了の時でない場合には、当該前事業年度終了の時の属する当該調整対象通算法人の事業年度（当該事業年度が当該分割型分割又は株式分配の日の前日の属する事業年度である場合には、その前事業年度）終了の時。（１）及びロにおいて「前期期末時」という。）において当該調整対象通算法人の有する資産の帳簿価額の合計額（次に掲げる場合には、それぞれ次に定める金額を加算した金額） 当該調整対象通算法人の法人税法施行令第百十九条の三第五項第一号に掲げる金額
art-61/par-6/item-11/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-11/sub-1
the sum of the book values of assets that that group tax sharing corporation subject to adjustment holds at the end of the previous period (meaning the end of the previous business year prescribed in paragraph (2), item (ii), (a) of the splitting corporation or corporation making a distribution in kind pertaining to the company split by split-off set forth in paragraph (2), item (ii) or the share distribution set forth in item (iii) of that paragraph (including the previous business year prescribed in paragraph (2), item (ii), (a) in the case where the amount listed in paragraph (2), item (ii), (a) is calculated by regarding that share distribution as the company split by split-off set forth in paragraph (2), item (ii), (a) pursuant to paragraph (2), item (iii), (a)), or, where that end is not the end of a business year of that group tax sharing corporation subject to adjustment or of the period prescribed in Article 72, paragraph (1) of the Corporation Tax Act pertaining to the interim return prescribed in paragraph (2), item (ii), (a) (including the period prescribed in Article 72, paragraph (1) of that Act pertaining to the interim return prescribed in paragraph (2), item (ii), (a) in the case where the amount listed in paragraph (2), item (ii), (a) is calculated by regarding that share distribution as the company split by split-off set forth in paragraph (2), item (ii), (a) pursuant to paragraph (2), item (iii), (a)), the end of the business year of that group tax sharing corporation subject to adjustment that includes the end of that previous business year (where that business year is the business year that includes the day preceding the date of that company split by split-off or share distribution, its previous business year); referred to as the "end of the previous period" in (1) and (b)) (where any of the following cases applies, the amount obtained by adding the amounts specified respectively below): the amount listed in Article 119-3, paragraph (5), item (i) of the Order for the Enforcement of the Corporation Tax Act of that group tax sharing corporation subject to adjustment;
machine translation, not official
**（１）** 前期期末時から当該分割型分割又は株式分配の直前の時までの間に当該調整対象通算法人の資本金等の額又は利益積立金額（法人税法施行令第九条第一号及び第六号に掲げる金額を除く。ロ（１）において同じ。）が増加した場合 その増加した金額
art-61/par-6/item-11/sub-1/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-11/sub-1/sub2-1
where the amount of stated capital, etc. or the amount of retained earnings (excluding the amounts listed in Article 9, items (i) and (vi) of the Order for the Enforcement of the Corporation Tax Act; the same applies in (b)(1)) of that group tax sharing corporation subject to adjustment has increased between the end of the previous period and the time immediately before that company split by split-off or share distribution: the amount of the increase;
machine translation, not official
**（２）** 当該調整対象通算法人が当該分割型分割又は株式分配の直前の時に他の調整対象通算法人の株式を有する場合において、当該株式の修正前帳簿価額が修正帳簿価額に相当する金額として財務省令で定めるところにより計算した金額に満たないとき その満たない部分の金額
art-61/par-6/item-11/sub-1/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-11/sub-1/sub2-2
where that group tax sharing corporation subject to adjustment holds shares of another group tax sharing corporation subject to adjustment at the time immediately before that company split by split-off or share distribution and the book value before correction of those shares is less than the amount calculated, as provided by Ministry of Finance Order, as the amount equivalent to the corrected book value: the amount of the shortfall;
machine translation, not official
**ロ** 前期期末時において当該調整対象通算法人の有する負債（新株予約権及び株式引受権に係る義務を含む。）の帳簿価額の合計額（次に掲げる場合には、それぞれ次に定める金額を加算した金額） 当該調整対象通算法人の法人税法施行令第百十九条の三第五項第二号に掲げる金額
art-61/par-6/item-11/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-11/sub-2
the sum of the book values of liabilities (including obligations pertaining to share options and share subscription rights) that that group tax sharing corporation subject to adjustment holds at the end of the previous period (where any of the following cases applies, the amount obtained by adding the amounts specified respectively below): the amount listed in Article 119-3, paragraph (5), item (ii) of the Order for the Enforcement of the Corporation Tax Act of that group tax sharing corporation subject to adjustment;
machine translation, not official
**（１）** 前期期末時から第二項第二号の分割型分割又は同項第三号の株式分配の直前の時までの間に当該調整対象通算法人の資本金等の額又は利益積立金額が減少した場合 その減少した金額
art-61/par-6/item-11/sub-2/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-11/sub-2/sub2-1
where the amount of stated capital, etc. or the amount of retained earnings of that group tax sharing corporation subject to adjustment has decreased between the end of the previous period and the time immediately before the company split by split-off set forth in paragraph (2), item (ii) or the share distribution set forth in item (iii) of that paragraph: the amount of the decrease;
machine translation, not official
**（２）** 当該調整対象通算法人が第二項第二号の分割型分割又は同項第三号の株式分配の直前の時に他の調整対象通算法人の株式を有する場合において、当該株式の修正前帳簿価額が修正帳簿価額に相当する金額として財務省令で定めるところにより計算した金額を超えるとき その超える部分の金額
art-61/par-6/item-11/sub-2/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-11/sub-2/sub2-2
where that group tax sharing corporation subject to adjustment holds shares of another group tax sharing corporation subject to adjustment at the time immediately before the company split by split-off set forth in paragraph (2), item (ii) or the share distribution set forth in item (iii) of that paragraph and the book value before correction of those shares exceeds the amount calculated, as provided by Ministry of Finance Order, as the amount equivalent to the corrected book value: the amount of the excess;
machine translation, not official
**十二** 現物分配法人 法人税法第二条第十二号の五の二に規定する現物分配法人をいう。
art-61/par-6/item-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-12
corporation making a distribution in kind: means a corporation making a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act;
machine translation, not official
**十三** 合併法人 法人税法第二条第十二号に規定する合併法人（信託の併合に係る新たな信託である法人課税信託に係る受託法人を含む。）をいう。
art-61/par-6/item-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-13
acquiring corporation: means an acquiring corporation prescribed in Article 2, item (xii) of the Corporation Tax Act (including a trust corporation pertaining to a Trust Subject to Corporate Taxation that is a new trust pertaining to a merger of trusts).
machine translation, not official
**第七項** 第一項又は第四項に規定する合併には、法人課税信託に係る信託の併合を含むものとし、第一項に規定する分割には、法人課税信託に係る信託の分割を含むものとする。
art-61/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-7
The mergers prescribed in paragraph (1) or (4) are to include mergers of trusts pertaining to a Trust Subject to Corporate Taxation, and the company splits prescribed in paragraph (1) are to include trust splits pertaining to a Trust Subject to Corporate Taxation.
machine translation, not official
### 第六十二条（企業組合等の分配金） — Distributions of Enterprise Cooperatives, etc.
caption: machine translation, not official
art-62 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-62
**第一項** 次に掲げる分配金の額は、法第二十四条第一項（配当所得）に規定する配当等の収入金額とする。
art-62/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-62/par-1
The amounts of the following distributions are to be the amounts of revenue from dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act.
machine translation, not official
**一** 企業組合の組合員が中小企業等協同組合法第五十九条第三項（剰余金の配当）の規定によりその企業組合の事業に従事した程度に応じて受ける分配金
art-62/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-62/par-1/item-1
a distribution that a member of an enterprise cooperative receives, in accordance with the degree to which the member has engaged in the business of that enterprise cooperative, under Article 59, paragraph (3) (Dividends of Surplus) of the Small and Medium-Sized Enterprise Cooperatives Act;
machine translation, not official
**二** 協業組合の組合員が中小企業団体の組織に関する法律（昭和三十二年法律第百八十五号）第五条の二十第二項（剰余金の配当）の定款の別段の定めに基づき出資口数に応じないで受ける分配金
art-62/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-62/par-1/item-2
a distribution that a member of a collaborative business association receives, not in proportion to the number of units of capital contribution, under a special provision of the articles of incorporation pursuant to Article 5-20, paragraph (2) (Dividends of Surplus) of the Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957);
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**三** 農業協同組合法第七十二条の十第一項第二号（農業の経営）の事業を行う農事組合法人、漁業生産組合又は生産森林組合でその事業に従事する組合員に対し給料、賃金、賞与その他これらの性質を有する給与を支給するものの組合員が、同法第七十二条の三十一第二項（剰余金の配当）、水産業協同組合法（昭和二十三年法律第二百四十二号）第八十五条第二項（剰余金の配当）又は森林組合法（昭和五十三年法律第三十六号）第九十九条第二項（剰余金の配当）の規定によりこれらの法人の事業に従事した程度に応じて受ける分配金
art-62/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-62/par-1/item-3
a distribution that a member of an agricultural cooperative corporation that conducts the business prescribed in Article 72-10, paragraph (1), item (ii) (Farm Management) of the Agricultural Co-operatives Act, a fishery production cooperative, or a forest production cooperative, being one that pays salaries, wages, bonuses, or other payments of a similar nature to its members engaged in its business, receives, in accordance with the degree to which the member has engaged in the business of those corporations, under Article 72-31, paragraph (2) (Dividends of Surplus) of that Act, Article 85, paragraph (2) (Dividends of Surplus) of the Fishery Industry Cooperative Act (Act No. 242 of 1948), or Article 99, paragraph (2) (Dividends of Surplus) of the Forestry Cooperative Act (Act No. 36 of 1978);
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**四** 農住組合の組合員が農住組合法（昭和五十五年法律第八十六号）第五十五条第二項（剰余金の配当）の規定により組合事業の利用分量に応じて受ける分配金
art-62/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-62/par-1/item-4
a distribution that a member of a farming and residence association receives, in accordance with the volume of use of the association's business, under Article 55, paragraph (2) (Dividends of Surplus) of the Farming and Residence Association Act (Act No. 86 of 1980); and
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**五** 労働者協同組合の組合員が労働者協同組合法（令和二年法律第七十八号）第七十七条第二項（剰余金の配当）の規定によりその労働者協同組合の事業に従事した程度に応じて受ける分配金
art-62/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-62/par-1/item-5
a distribution that a member of a workers' cooperative receives, in accordance with the degree to which the member has engaged in the business of that workers' cooperative, under Article 77, paragraph (2) (Dividends of Surplus) of the Workers' Cooperatives Act (Act No. 78 of 2020).
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**第二項** 農業協同組合法第七十二条の十第一項第二号の事業を行う農事組合法人、漁業生産組合又は生産森林組合でその事業に従事する組合員に対し給料、賃金、賞与その他これらの性質を有する給与を支給しないものの組合員が、同法第七十二条の三十一第二項、水産業協同組合法第八十五条第二項又は森林組合法第九十九条第二項の規定によりこれらの法人の事業に従事した程度に応じて受ける分配金の額は、配当所得、給与所得及び退職所得以外の各種所得に係る収入金額とする。
art-62/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-62/par-2
The amount of a distribution that a member of an agricultural cooperative corporation that conducts the business prescribed in Article 72-10, paragraph (1), item (ii) of the Agricultural Co-operatives Act, a fishery production cooperative, or a forest production cooperative, being one that does not pay salaries, wages, bonuses, or other payments of a similar nature to its members engaged in its business, receives, in accordance with the degree to which the member has engaged in the business of those corporations, under Article 72-31, paragraph (2) of that Act, Article 85, paragraph (2) of the Fishery Industry Cooperative Act, or Article 99, paragraph (2) of the Forestry Cooperative Act is to be the amount of revenue pertaining to Each Class of Income other than dividend income, salary income, and retirement income.
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**第三項** 生計を一にする親族のうちに同一の法人から前項の分配金を受ける者が二人以上ある場合には、これらの者のうち同項に規定する収入金額の最も大きい者以外の者の受ける当該収入金額に係る所得については、これを当該収入金額の最も大きい者の経営する事業から受ける当該所得とみなして、法第五十六条（事業から対価を受ける親族がある場合の必要経費の特例）の規定を適用する。
art-62/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-62/par-3
Where, among relatives who share a livelihood, there are two or more persons who receive the distribution set forth in the preceding paragraph from the same corporation, Article 56 (Special Provisions on Necessary Expenses If Relatives Receive Consideration from a Resident's Business) of the Act applies by deeming the income pertaining to the revenue received by those persons other than the person with the largest revenue prescribed in that paragraph to be that income received from the business operated by the person with the largest revenue.
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**第四項** 法人税法第二条第七号（定義）に規定する協同組合等から支払を受ける同法第六十条の二第一号（協同組合等の事業分量配当等の損金算入）に掲げる金額で同条の規定により当該協同組合等の各事業年度の所得の金額の計算上損金の額に算入されるものは、配当所得以外の各種所得に係る収入金額とする。
art-62/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-62/par-4
The amount received from a cooperative, etc. prescribed in Article 2, item (vii) (Definitions) of the Corporation Tax Act that is listed in Article 60-2, item (i) (Dividends Made on the Basis of the Volume of Business with Cooperatives Incurred by Cooperatives) of that Act and that is included in deductible expenses in calculating the amount of income for each business year of that cooperative, etc. pursuant to that Article is to be the amount of revenue pertaining to Each Class of Income other than dividend income.
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## 第二款 事業所得 — Subsection 2 Business Income
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pt-2/ch-1/sec-1/subsec-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#pt-2/ch-1/sec-1/subsec-2
### 第六十三条（事業の範囲） — Scope of Business
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art-63 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63
**第一項** 法第二十七条第一項（事業所得）に規定する政令で定める事業は、次に掲げる事業（不動産の貸付業又は船舶若しくは航空機の貸付業に該当するものを除く。）とする。
art-63/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1
The businesses specified by Cabinet Order prescribed in Article 27, paragraph (1) (Business Income) of the Act are the following businesses (excluding those falling under the business of leasing real property or the business of leasing vessels or aircraft):
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**一** 農業
art-63/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-1
agriculture;
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**二** 林業及び狩猟業
art-63/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-2
forestry and hunting;
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**三** 漁業及び水産養殖業
art-63/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-3
fishery and aquaculture;
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**四** 鉱業（土石採取業を含む。）
art-63/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-4
mining (including the quarrying of earth and stone);
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**五** 建設業
art-63/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-5
construction;
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**六** 製造業
art-63/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-6
manufacturing;
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**七** 卸売業及び小売業（飲食店業及び料理店業を含む。）
art-63/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-7
wholesale and retail trade (including food and drink establishments and restaurants);
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**八** 金融業及び保険業
art-63/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-8
finance and insurance;
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**九** 不動産業
art-63/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-9
real estate;
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**十** 運輸通信業（倉庫業を含む。）
art-63/par-1/item-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-10
transport and communications (including warehousing);
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**十一** 医療保健業、著述業その他のサービス業
art-63/par-1/item-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-11
medical and health care services, authorship, and other service industries; and
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**十二** 前各号に掲げるもののほか、対価を得て継続的に行なう事業
art-63/par-1/item-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-12
in addition to those listed in the preceding items, a business conducted continuously for consideration.
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## 第三款 給与所得 — Subsection 3 Salary Income
heading: machine translation, not official
pt-2/ch-1/sec-1/subsec-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#pt-2/ch-1/sec-1/subsec-3
### 第六十四条（確定給付企業年金規約等に基づく掛金等の取扱い） — Treatment of Contributions, etc. Under Defined-Benefit Corporate Pension Plan Rules, etc.
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art-64 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64
**第一項** 事業を営む個人又は法人が支出した次の各号に掲げる掛金、保険料、事業主掛金又は信託金等は、当該各号に規定する被共済者、加入者、受益者等、企業型年金加入者、個人型年金加入者又は信託の受益者等に対する給与所得に係る収入金額に含まれないものとする。
art-64/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-1
The contributions, insurance premiums, employer's contributions, or trust money, etc. listed in the following items that an individual or corporation conducting a business has expended are not to be included in the revenue pertaining to salary income of the covered person, member, beneficiary, etc., participant of a corporate-type pension plan, participant of an individual-type pension plan, or beneficiary, etc. of the trust prescribed in the relevant item.
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**一** 独立行政法人勤労者退職金共済機構又は第七十四条第五項（特定退職金共済団体の承認）に規定する特定退職金共済団体が行う退職金共済に関する制度に基づいてその被共済者のために支出した掛金（第七十六条第一項第二号ロからヘまで（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる掛金を除くものとし、中小企業退職金共済法（昭和三十四年法律第百六十号）第五十三条（従前の積立事業についての取扱い）の規定により独立行政法人勤労者退職金共済機構に納付した金額を含む。）
art-64/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-1/item-1
contributions expended for the covered persons under a retirement allowance mutual aid system operated by the Organization for Workers' Retirement Allowance Mutual Aid or by a specified retirement allowance mutual aid organization prescribed in Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) (excluding the contributions listed in Article 76, paragraph (1), item (ii), (b) through (f) (Lump-Sum Payments Under Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed Severance Pay or Other Such Compensation), and including amounts paid to the Organization for Workers' Retirement Allowance Mutual Aid pursuant to Article 53 (Treatment of Previous Accumulation Business) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 160 of 1959));
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**二** 確定給付企業年金法（平成十三年法律第五十号）第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて同法第二十五条第一項（加入者）に規定する加入者のために支出した同法第五十五条第一項（掛金）の掛金（同法第六十三条（積立不足に伴う掛金の拠出）、第七十八条第三項（実施事業所の増減）、第七十八条の二第三号（確定給付企業年金を実施している事業主が二以上である場合等の実施事業所の減少の特例）及び第八十七条（終了時の掛金の一括拠出）の掛金並びにこれに類する掛金で財務省令で定めるものを含む。）のうち当該加入者が負担した金額以外の部分
art-64/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-1/item-2
among the contributions under Article 55, paragraph (1) (Contributions) of the Defined-Benefit Corporate Pension Act that were expended, pursuant to the plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), for the members prescribed in Article 25, paragraph (1) (Members) of that Act (including the contributions under Article 63 (Contribution of Contributions Due to Shortfall in Reserves), Article 78, paragraph (3) (Increase or Decrease of Implementing Offices), Article 78-2, item (iii) (Special Provisions on Decrease of Implementing Offices Where There Are Two or More Employers Implementing a Defined-Benefit Corporate Pension, etc.), and Article 87 (Lump-Sum Contribution of Contributions upon Termination) of that Act, and similar contributions specified by Ministry of Finance Order), the portion other than the amount borne by those members;
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**三** 法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約に基づいて法人税法施行令附則第十六条第一項第二号（適格退職年金契約の要件等）に規定する受益者等のために支出した掛金又は保険料（第七十六条第二項第二号に規定する受益者等とされた者に係る掛金及び保険料を除く。）のうち当該受益者等が負担した金額以外の部分
art-64/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-1/item-3
among the contributions or insurance premiums expended, pursuant to a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act, for the beneficiaries, etc. prescribed in Article 16, paragraph (1), item (ii) (Requirements, etc. for Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act (excluding the contributions and insurance premiums pertaining to persons deemed to be the beneficiaries, etc. prescribed in Article 76, paragraph (2), item (ii)), the portion other than the amount borne by those beneficiaries, etc.;
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**四** 確定拠出年金法（平成十三年法律第八十八号）第四条第三項（承認の基準等）に規定する企業型年金規約に基づいて同法第二条第八項（定義）に規定する企業型年金加入者のために支出した同法第三条第三項第七号（規約の承認）に規定する事業主掛金（同法第五十四条第一項（他の制度の資産の移換）の規定により移換した確定拠出年金法施行令（平成十三年政令第二百四十八号）第二十二条第一項第五号（他の制度の資産の移換の基準）に掲げる資産を含む。）
art-64/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-1/item-4
the employer's contribution prescribed in Article 3, paragraph (3), item (vii) (Approval of Rules) of the Defined Contribution Pension Act that was expended, pursuant to the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of the Defined Contribution Pension Act (Act No. 88 of 2001), for a participant of a corporate-type pension plan prescribed in Article 2, paragraph (8) (Definitions) of that Act (including assets listed in Article 22, paragraph (1), item (v) (Standards for Transfer of Assets from Other Systems) of the Order for Enforcement of the Defined Contribution Pension Act (Cabinet Order No. 248 of 2001) that were transferred pursuant to Article 54, paragraph (1) (Transfer of Assets from Other Systems) of the Defined Contribution Pension Act);
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**五** 確定拠出年金法第五十六条第三項（承認の基準等）に規定する個人型年金規約に基づいて同法第六十八条の二第一項（中小事業主掛金）の個人型年金加入者のために支出した同項の掛金
art-64/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-1/item-5
the contribution set forth in Article 68-2, paragraph (1) (Small and Medium-sized Employer's Contributions) of the Defined Contribution Pension Act that was expended, pursuant to the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act, for a participant of an individual-type pension plan set forth in Article 68-2, paragraph (1) of that Act; and
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**六** 勤労者財産形成促進法第六条の二第一項（勤労者財産形成給付金契約等）に規定する勤労者財産形成給付金契約に基づいて同項第二号に規定する信託の受益者等のために支出した同項第一号に規定する信託金等
art-64/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-1/item-6
the trust money, etc. prescribed in Article 6-2, paragraph (1), item (i) (Workers' Property Accumulation Benefit Contracts, etc.) of the Workers' Property Accumulation Promotion Act that was expended, pursuant to a workers' property accumulation benefit contract prescribed in that paragraph, for a beneficiary, etc. of the trust prescribed in item (ii) of that paragraph.
machine translation, not official
**第二項** 事業を営む個人が、前項各号に掲げる掛金、保険料、事業主掛金又は信託金等を支出した場合には、その支出した金額（確定給付企業年金法第五十六条第二項（掛金の納付）又は法人税法施行令附則第十六条第二項の規定に基づき、前項第二号に掲げる掛金又は同項第三号に掲げる掛金若しくは保険料の支出を金銭に代えて同法第五十六条第二項に規定する株式又は同令附則第十六条第二項に規定する株式をもつて行つた場合には、その時におけるこれらの株式の価額）は、その支出した日の属する年分の当該事業に係る不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入する。
art-64/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-2
Where an individual conducting a business has expended the contributions, insurance premiums, employer's contributions, or trust money, etc. listed in the items of the preceding paragraph, the amount expended (where, pursuant to Article 56, paragraph (2) (Payment of Contributions) of the Defined-Benefit Corporate Pension Act or Article 16, paragraph (2) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the contribution listed in item (ii) of the preceding paragraph or the contribution or insurance premium listed in item (iii) of the preceding paragraph has been expended in shares, in lieu of money, prescribed in Article 56, paragraph (2) of the Defined-Benefit Corporate Pension Act or in Article 16, paragraph (2) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the value of those shares at that time) is to be included in necessary expenses in calculating the amount of real property income, the amount of business income, or the amount of timber income pertaining to that business for the year that includes the day of that expenditure.
machine translation, not official
### 第六十五条（不適格退職金共済契約等に基づく掛金の取扱い） — Treatment of Contributions Under Non-Qualified Retirement Allowance Mutual Aid Contracts, etc.
caption: machine translation, not official
art-65 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-65
**第一項** 事業を営む個人又は法人が支出した次の各号に掲げる掛金（当該個人のための掛金及び当該各号に規定する者が負担した金額に相当する部分の掛金を除く。）で、当該個人のその事業に係る不動産所得の金額、事業所得の金額若しくは山林所得の金額又は当該法人の各事業年度の所得の金額の計算上必要経費又は損金の額に算入されるものは、当該各号に規定する者に対する給与所得に係る収入金額に含まれるものとする。
art-65/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-65/par-1
The contributions listed in the following items that an individual or corporation conducting a business has expended (excluding contributions for that individual and portions of contributions equivalent to the amount borne by the persons prescribed in the relevant item) that are included in necessary expenses or deductible expenses in calculating the amount of real property income, the amount of business income, or the amount of timber income pertaining to that individual's business or the amount of income for each business year of that corporation are to be included in the revenue pertaining to salary income of the persons prescribed in the relevant item.
machine translation, not official
**一** 前条第一項第一号に規定する制度に該当しない第七十三条第一項第一号（特定退職金共済団体の要件）に規定する退職金共済契約（以下この号において「退職金共済契約」という。）又はこれに類する契約に基づいて被共済者又はこれに類する者のために支出した掛金（第七十五条第一項（特定退職金共済団体の承認の取消し等）の規定による承認の取消しを受けた団体に対しその取消しに係る退職金共済契約に基づき支出し、又は同条第三項の規定により承認が失効をした団体に対しその失効に係る退職金共済契約に基づき支出した掛金については、その取消しの時又はその失効後に支出した掛金）及び第七十六条第一項第二号ロからヘまで（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる掛金
art-65/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-65/par-1/item-1
contributions expended, pursuant to a retirement allowance mutual aid contract prescribed in Article 73, paragraph (1), item (i) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) (hereinafter in this item referred to as a "retirement allowance mutual aid contract") that does not fall under the system prescribed in paragraph (1), item (i) of the preceding Article, or a similar contract, for covered persons or similar persons (for contributions expended, pursuant to the retirement allowance mutual aid contract pertaining to that rescission, to an organization whose approval was rescinded under Article 75, paragraph (1) (Rescission of Approval of Specified Retirement Allowance Mutual Aid Organizations, etc.), or expended, pursuant to the retirement allowance mutual aid contract pertaining to that lapse, to an organization whose approval lapsed under paragraph (3) of that Article, the contributions expended after the time of that rescission or after that lapse), and the contributions listed in Article 76, paragraph (1), item (ii), (b) through (f) (Lump-Sum Payments Under Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed Severance Pay or Other Such Compensation);
machine translation, not official
**二** 前条第一項第三号に規定する適格退職年金契約に該当しない第百八十三条第三項第三号（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に掲げる契約に基づいてその受益者、保険金受取人又は共済金受取人とされた使用人（法人の役員を含む。）のために支出した掛金又は保険料（法人税法施行令附則第十八条第一項（適格退職年金契約の承認の取消し）の規定による承認の取消しを受けた第七十六条第二項第一号に規定する信託会社等に対しその取消しに係る同号に規定する契約に基づき支出した掛金又は保険料については、その取消しの時以後に支出した掛金又は保険料）及び第七十六条第二項第二号に規定する受益者等とされた者に係る掛金又は保険料
art-65/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-65/par-1/item-2
contributions or insurance premiums expended, pursuant to a contract listed in Article 183, paragraph (3), item (iii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Life Insurance Contracts, etc.) that does not fall under a qualified retirement pension contract prescribed in paragraph (1), item (iii) of the preceding Article, for employees (including officers of a corporation) who are designated under that contract as its beneficiary, insurance proceeds recipient, or mutual aid benefit recipient (for contributions or insurance premiums expended, pursuant to the contract prescribed in Article 76, paragraph (2), item (i) pertaining to that rescission, to a trust company, etc. prescribed in that item whose approval was rescinded under Article 18, paragraph (1) (Rescission of Approval of Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the contributions or insurance premiums expended on or after the time of that rescission), and the contributions or insurance premiums pertaining to persons deemed to be the beneficiaries, etc. prescribed in Article 76, paragraph (2), item (ii).
machine translation, not official
### 第六十六条から第六十八条まで 〔削除 / repealed〕
art-66-to-68 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-66-to-68
**第一項** 削除
art-66-to-68/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-66-to-68/par-1
no English for this paragraph
## 第四款 退職所得 — Subsection 4 Retirement Income
heading: machine translation, not official
pt-2/ch-1/sec-1/subsec-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#pt-2/ch-1/sec-1/subsec-4
### 第六十九条（退職所得控除額に係る勤続年数の計算） — Calculation of Years of Service Pertaining to the Retirement Income Deduction
caption: machine translation, not official
art-69 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69
**第一項** 法第三十条第三項第一号（退職所得）に規定する政令で定める勤続年数は、次に定めるところにより計算した勤続年数とする。
art-69/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1
The years of service specified by Cabinet Order prescribed in Article 30, paragraph (3), item (i) (Retirement Income) of the Act are the years of service calculated as provided below.
machine translation, not official
**一** 法第三十条第一項に規定する退職手当等（法第三十一条（退職手当等とみなす一時金）の規定により退職手当等とみなされるもの（次号及び第三号並びに次条第三項において「退職一時金等」という。）を除く。以下この条並びに次条第一項及び第二項において「退職手当等」という。）については、退職手当等の支払を受ける居住者（以下この号において「退職所得者」という。）が退職手当等の支払者の下においてその退職手当等の支払の基因となつた退職の日まで引き続き勤務した期間（以下この項において「勤続期間」という。）により勤続年数を計算する。ただし、イからハまでに規定する場合に該当するときは、それぞれイからハまでに定めるところによる。
art-69/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-1
With respect to severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Act (excluding that which is deemed to be severance pay or other such compensation under Article 31 (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) of the Act (referred to as "lump-sum retirement payment, etc." in the following item, item (iii), and paragraph (3) of the following Article); hereinafter referred to as "severance pay or other such compensation" in this Article and paragraphs (1) and (2) of the following Article), the years of service are calculated by the period during which the Resident who receives the payment of the severance pay or other such compensation (hereinafter in this item referred to as the "retirement income earner") continuously worked under the person paying severance pay or other such compensation up to the date of retirement that gave rise to the payment of that severance pay or other such compensation (hereinafter in this paragraph referred to as the "period of service"); provided, however, that where any of the cases prescribed in (a) through (c) applies, as provided respectively in (a) through (c):
machine translation, not official
**イ** 退職所得者が退職手当等の支払者の下において就職の日から退職の日までに一時勤務しなかつた期間がある場合には、その一時勤務しなかつた期間前にその支払者の下において引き続き勤務した期間を勤続期間に加算した期間により勤続年数を計算する。
art-69/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-1/sub-1
where the retirement income earner has a period during which the person did not work temporarily under the person paying severance pay or other such compensation between the date of employment and the date of retirement, the years of service are calculated by the period obtained by adding to the period of service the period during which the person continuously worked under that payer before that period of temporary non-work;
machine translation, not official
**ロ** 退職所得者が退職手当等の支払者の下において勤務しなかつた期間に他の者の下において勤務したことがある場合において、その支払者がその退職手当等の支払金額の計算の基礎とする期間のうちに当該他の者の下において勤務した期間を含めて計算するときは、当該他の者の下において勤務した期間を勤続期間に加算した期間により勤続年数を計算する。
art-69/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-1/sub-2
where a retirement income earner has worked for another person during a period in which the earner did not work for the person paying severance pay or other such compensation, and the payer, in calculating the period that is the basis for calculating the amount paid as the severance pay or other such compensation, includes the period of work for that other person, the years of service are calculated using the period obtained by adding the period of work for that other person to the period of service;
machine translation, not official
**ハ** 退職所得者が退職手当等の支払者から前に退職手当等の支払を受けたことがある場合には、前に支払を受けた退職手当等の支払金額の計算の基礎とされた期間の末日以前の期間は、勤続期間又はイ若しくはロの規定により加算すべき期間に含まれないものとして、勤続期間の計算又はイ若しくはロの計算を行う。ただし、その支払者がその退職手当等の支払金額の計算の基礎とする期間のうちに、当該前に支払を受けた退職手当等の支払金額の計算の基礎とされた期間を含めて計算する場合には、当該期間は、これらの期間に含まれるものとしてこれらの計算を行うものとする。
art-69/par-1/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-1/sub-3
where a retirement income earner has previously received severance pay or other such compensation from the person paying severance pay or other such compensation, the calculation of the period of service or of the period to be added under (a) or (b) is made on the basis that the period on or before the last day of the period that was the basis for calculating the amount paid as the severance pay or other such compensation previously received is not included in the period of service or the period to be added under (a) or (b); provided, however, that where the person paying severance pay or other such compensation, in calculating the period that is the basis for calculating the amount paid as the severance pay or other such compensation, includes the period that was the basis for calculating the amount paid as the severance pay or other such compensation previously received, those calculations are made on the basis that that period is included in those periods;
machine translation, not official
**二** 退職一時金等については、組合員等であつた期間（退職一時金等の支払金額の計算の基礎となつた期間（当該退職一時金等の支払金額のうちに次に掲げる金額が含まれている場合には、当該金額の計算の基礎となつた期間を含む。）をいい、当該期間の計算が時の経過に従つて計算した期間によらず、これに一定の期間を加算して計算した期間によつている場合には、その加算をしなかつたものとして計算した期間をいう。ただし、当該退職一時金等が第七十二条第三項第七号（退職手当等とみなす一時金）に掲げる一時金に該当する場合には、当該支払金額の計算の基礎となつた期間は、当該支払金額の計算の基礎となつた確定拠出年金法第三十三条第二項第一号（支給要件）に規定する企業型年金加入者期間（同法第四条第三項（承認の基準等）に規定する企業型年金規約に基づいて納付した同法第三条第三項第七号（規約の承認）に規定する事業主掛金に係る当該企業型年金加入者期間に限るものとし、同法第五十四条第二項（他の制度の資産の移換）又は第五十四条の二第二項（脱退一時金相当額等の移換）の規定により同法第三十三条第一項の通算加入者等期間に算入された期間及び当該企業型年金加入者期間に準ずるものとして財務省令で定める期間を含む。以下この号において「企業型年金加入者期間等」という。）と、当該計算の基礎となつた同条第二項第三号に規定する個人型年金加入者期間（同法第五十六条第三項（承認の基準等）に規定する個人型年金規約に基づいて納付した同法第五十五条第二項第四号（規約の承認）に規定する個人型年金加入者掛金に係る当該個人型年金加入者期間に限るものとし、同法第七十四条の二第二項（脱退一時金相当額等又は残余財産の移換）の規定により同法第七十三条（企業型年金に係る規定の準用）において準用する同法第三十三条第一項の通算加入者等期間に算入された期間及び当該個人型年金加入者期間に準ずるものとして財務省令で定める期間を含む。）のうち企業型年金加入者期間等と重複していない期間とを合算した期間をいう。次号において同じ。）により勤続年数の計算を行う。
art-69/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-2
With respect to lump-sum retirement payment, etc., the years of service are calculated using the period as a member, etc. (meaning the period that was the basis for calculating the amount paid as the lump-sum retirement payment, etc. (including, where the following amounts are included in the amount paid as the lump-sum retirement payment, etc., the period that was the basis for calculating those amounts), and, where the calculation of that period is based not on a period calculated according to the passage of time but on a period calculated by adding a certain period thereto, meaning the period calculated as if that addition had not been made; provided, however, that where the lump-sum retirement payment, etc. falls under the lump-sum payments set out in Article 72, paragraph (3), item (vii) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation), the period that was the basis for calculating the amount paid means the period obtained by combining the participant of a corporate-type pension plan period prescribed in Article 33, paragraph (2), item (i) (Requirements for Payment) of the Defined Contribution Pension Act that was the basis for calculating the amount paid (limited to that participant of a corporate-type pension plan period relating to the employer's contribution prescribed in Article 3, paragraph (3), item (vii) (Approval of Rules) of that Act that was paid pursuant to the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of that Act, and including the period counted as the period of aggregate participation, etc. referred to in Article 33, paragraph (1) of that Act pursuant to Article 54, paragraph (2) (Transfer of Assets from Other Systems) or Article 54-2, paragraph (2) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment) of that Act and the period specified by Ministry of Finance Order as equivalent to that participant of a corporate-type pension plan period; hereinafter in this item referred to as "period as a participant of a corporate-type pension plan, etc.") and the part of the participant of an individual-type pension plan period prescribed in paragraph (2), item (iii) of that Article that was the basis for that calculation (limited to that participant of an individual-type pension plan period relating to the participant of an individual-type pension plan's contribution prescribed in Article 55, paragraph (2), item (iv) (Approval of Rules) of that Act that was paid pursuant to the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act, and including the period counted as the period of aggregate participation, etc. referred to in Article 33, paragraph (1) of that Act, as applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions Relating to Corporate-type Pension Plans) of that Act, pursuant to Article 74-2, paragraph (2) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment or Residual Assets) of that Act and the period specified by Ministry of Finance Order as equivalent to that participant of an individual-type pension plan period) that does not overlap with the period as a participant of a corporate-type pension plan, etc.; the same applies in the following item);
machine translation, not official
**イ** 中小企業退職金共済法第三十条第一項（退職金相当額の受入れ等）の受入れに係る金額、同法第三十一条の二第六項（退職金共済事業を廃止した団体からの受入金額の受入れ等）において準用する同条第一項の受入れに係る金額又は同法第三十一条の三第六項（資産管理運用機関等からの移換額の移換等）において準用する同条第一項の移換に係る金額
art-69/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-2/sub-1
the amount relating to the receipt under Article 30, paragraph (1) (Receipt of Amounts Equivalent to Retirement Allowances, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, the amount relating to the receipt under Article 31-2, paragraph (1) of that Act as applied mutatis mutandis pursuant to paragraph (6) of that Article (Receipt of Amounts Received from Organizations that Have Abolished Retirement Allowance Mutual Aid Businesses, etc.), or the amount relating to the transfer under Article 31-3, paragraph (1) of that Act as applied mutatis mutandis pursuant to paragraph (6) of that Article (Transfer of Amounts Transferred from Asset Management Organizations, etc.);
machine translation, not official
**ロ** 公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号。以下「平成二十五年厚生年金等改正法」という。）附則第三十六条第七項（解散存続厚生年金基金の残余財産の独立行政法人勤労者退職金共済機構への交付）において準用する同条第一項の規定による申出に従い交付された額
art-69/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-2/sub-2
the amount delivered in accordance with an application under Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Ensure the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013; hereinafter referred to as the "2013 Employees' Pension, etc. Amendment Act") as applied mutatis mutandis pursuant to paragraph (7) of that Article (Delivery of Residual Assets of Dissolved Surviving Employees' Pension Funds to the Organization for Workers' Retirement Allowance Mutual Aid);
machine translation, not official
**ハ** 第七十三条第一項第八号ロ（特定退職金共済団体の要件）に規定する退職金に相当する額、同号ニに規定する退職給付金に相当する額又は同号ホに規定する引継退職給付金に相当する額
art-69/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-2/sub-3
the amount equivalent to the retirement allowance prescribed in Article 73, paragraph (1), item (viii), (b) (Requirements for Specified Retirement Allowance Mutual Aid Organizations), the amount equivalent to the retirement benefit prescribed in (d) of that item, or the amount equivalent to the carried-over retirement benefit prescribed in (e) of that item;
machine translation, not official
**三** その年に二以上の退職手当等又は退職一時金等の支給を受ける場合には、これらの退職手当等又は退職一時金等のそれぞれについて前二号の規定により計算した期間のうち最も長い期間により勤続年数を計算する。ただし、その最も長い期間以外の期間の年数の計算の基礎となつた勤続期間等（勤続期間及び第一号イからハまでの規定により加算すべき期間又は組合員等であつた期間をいう。以下この号において同じ。）の全部又は一部がその最も長い期間の計算の基礎となつた勤続期間等と重複していない場合には、その重複していない勤続期間等について前二号の規定に準じて計算した期間をその最も長い期間に加算して、勤続年数を計算する。
art-69/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-3
Where a person receives payment of two or more instances of severance pay or other such compensation or lump-sum retirement payment, etc. in the year, the years of service are calculated using the longest of the periods calculated under the provisions of the preceding two items for each of that severance pay or other such compensation or lump-sum retirement payment, etc.; provided, however, that where all or part of the period of service, etc. (meaning the period of service and the period to be added under the provisions of item (i), (a) through (c), or the period as a member, etc.; the same applies hereinafter in this item) that was the basis for calculating the number of years of a period other than the longest period does not overlap with the period of service, etc. that was the basis for calculating the longest period, the years of service are calculated by adding to the longest period the period calculated for the non-overlapping period of service, etc. in accordance with the provisions of the preceding two items.
machine translation, not official
**第二項** 前項各号の規定により計算した期間に一年未満の端数を生じたときは、これを一年として同項の勤続年数を計算する。
art-69/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-2
Where a fraction of less than one year arises in the period calculated under the provisions of the items of the preceding paragraph, the years of service referred to in that paragraph are calculated by treating it as one year.
machine translation, not official
**第三項** 退職手当等の支払者には、その者が相続人である場合にはその被相続人を含むものとし、その者が合併後存続する法人又は合併により設立された法人である場合には合併により消滅した法人を含むものとし、その者が法人の分割により資産及び負債の移転を受けた法人である場合にはその分割により当該資産及び負債の移転を行つた法人を含むものとする。
art-69/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-3
The person paying severance pay or other such compensation includes, where that person is an heir, the decedent; where that person is a corporation surviving a merger or a corporation established by a merger, the corporation extinguished by the merger; and where that person is a corporation that has received a transfer of assets and liabilities through a split of a corporation, the corporation that made that transfer of assets and liabilities through the split.
machine translation, not official
### 第六十九条の二（役員等以外の者としての勤続年数及び役員等勤続年数の計算） — Calculation of Years of Service as a Person Other Than Officers or Similar Persons and Years of Service as an Officer
caption: machine translation, not official
art-69-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2
**第一項** 法第三十条第四項（退職所得）に規定する政令で定める勤続年数は、退職手当等に係る調整後勤続期間（前条第一項第一号の規定により計算した期間をいう。次項及び第三項並びに第七十一条の二第十三項（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得の金額の計算）において同じ。）のうち、その退職手当等の支払を受ける居住者が法第三十条第四項に規定する役員等以外の者として勤務した期間により計算した勤続年数とする。
art-69-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2/par-1
The years of service specified by Cabinet Order prescribed in Article 30, paragraph (4) (Retirement Income) of the Act are, out of the adjusted period of service for the severance pay or other such compensation (meaning the period calculated under Article 69, paragraph (1), item (i); the same applies in the following paragraph, paragraph (3) and Article 71-2, paragraph (13) (Calculation of the Amount of Retirement Income Where There Are Two or More Instances of Severance Pay or Other Such Compensation Among General Severance Pay or Other Such Compensation, Short-term Severance Pay, or Specified Officers' Severance Pay)), the years of service calculated using the period during which the Resident who receives payment of that severance pay or other such compensation worked as a person other than officers or similar persons prescribed in Article 30, paragraph (4) of the Act.
machine translation, not official
**第二項** 法第三十条第五項に規定する政令で定める勤続年数は、退職手当等に係る調整後勤続期間のうち、その退職手当等の支払を受ける居住者が同項に規定する役員等として勤務した期間（次項及び第七十一条の二第十三項において「役員等勤続期間」という。）により計算した勤続年数とする。
art-69-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2/par-2
The years of service specified by Cabinet Order prescribed in Article 30, paragraph (5) of the Act are, out of the adjusted period of service for the severance pay or other such compensation, the years of service calculated using the period during which the Resident who receives payment of that severance pay or other such compensation worked as officers or similar persons referred to in that paragraph (referred to as "period of service as an officer, etc." in the following paragraph and Article 71-2, paragraph (13)).
machine translation, not official
**第三項** 第一項の調整後勤続期間のうちに役員等勤続期間がある場合には同項の役員等以外の者として勤務した期間には当該役員等勤続期間を含むものとし、居住者が支払を受ける法第三十条第一項に規定する退職手当等が退職一時金等である場合にはその退職一時金等に係る前条第一項第二号に規定する組合員等であつた期間を第一項の退職手当等に係る調整後勤続期間のうち役員等以外の者として勤務した期間として、同項の規定を適用する。
art-69-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2/par-3
Where there is a period of service as an officer, etc. within the adjusted period of service referred to in paragraph (1), the period during which the person worked as a person other than officers or similar persons referred to in that paragraph includes that period of service as an officer, etc., and where the severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Act that a Resident receives is lump-sum retirement payment, etc., paragraph (1) applies by treating the period as a member, etc. prescribed in Article 69, paragraph (1), item (ii) relating to that lump-sum retirement payment, etc. as the period during which the person worked as a person other than officers or similar persons, out of the adjusted period of service for the severance pay or other such compensation referred to in paragraph (1).
machine translation, not official
**第四項** 前条第二項及び第三項の規定は、第一項及び第二項の勤続年数を計算する場合について準用する。
art-69-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2/par-4
The provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis to the calculation of the years of service referred to in paragraphs (1) and (2).
machine translation, not official
### 第七十条（退職所得控除額の計算の特例） — Special Provisions for Calculation of Retirement Income Deduction
caption: machine translation, not official
art-70 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70
**第一項** 法第三十条第六項第一号（退職所得）に規定する政令で定める場合は、次の各号に掲げる場合とし、同項第一号に規定する政令で定めるところにより計算した金額は、当該各号に定める金額とする。
art-70/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1
The cases specified by Cabinet Order prescribed in Article 30, paragraph (6), item (i) (Retirement Income) of the Act are the cases set out in the following items, and the amount calculated as specified by Cabinet Order prescribed in item (i) of that paragraph is the amount specified in the relevant item.
machine translation, not official
**一** 第六十九条第一項第一号ロ（退職所得控除額に係る勤続年数の計算）に規定する場合に該当し、かつ、同号ロに規定する他の者から前に退職手当等（法第三十条第一項に規定する退職手当等をいう。以下第七十一条の二（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得の金額の計算）までにおいて同じ。）の支払を受けている場合又は同号ハただし書に規定する場合に該当する場合 当該他の者から前に支払を受けた退職手当等又は同号ハただし書に規定する前に支払を受けた退職手当等につき第六十九条第一項各号の規定により計算した期間を法第三十条第三項の勤続年数とみなして同項の規定を適用して計算した金額
art-70/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-1
the case that falls under the case prescribed in Article 69, paragraph (1), item (i), (b) (Calculation of Years of Service Pertaining to the Retirement Income Deduction) and in which severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Act; the same applies hereinafter through Article 71-2 (Calculation of the Amount of Retirement Income Where There Are Two or More Instances of Severance Pay or Other Such Compensation Among General Severance Pay or Other Such Compensation, Short-term Severance Pay, or Specified Officers' Severance Pay)) has previously been paid by the other person prescribed in (b) of that item, or the case that falls under the case prescribed in the proviso to (c) of that item: the amount calculated by treating the period calculated under the items of Article 69, paragraph (1) for the severance pay or other such compensation previously received from that other person or the previously received severance pay or other such compensation prescribed in the proviso to (c) of that item as the years of service referred to in Article 30, paragraph (3) of the Act, and applying that paragraph;
machine translation, not official
**二** 次に掲げる場合において、その年に支払を受けた退職手当等につき第六十九条第一項各号の規定により計算した期間の基礎となつた勤続期間等（同項第三号に規定する勤続期間等をいう。以下この条において同じ。）の一部がその年の前年以前に支払を受けた退職手当等（次に掲げる場合の区分に応じそれぞれ次に定める退職手当等とする。次項において「前の退職手当等」という。）に係る勤続期間等（次項において「前の勤続期間等」という。）と重複している場合 その重複している部分の期間を法第三十条第三項の勤続年数とみなして同項の規定を適用して計算した金額
art-70/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-2
in the following cases, where part of the period of service, etc. (meaning the period of service, etc. prescribed in Article 69, paragraph (1), item (iii); the same applies hereinafter in this Article) that was the basis of the period calculated under the items of Article 69, paragraph (1) for the severance pay or other such compensation received in that year overlaps with the period of service, etc. relating to the severance pay or other such compensation received in the year preceding that year or earlier (meaning the severance pay or other such compensation specified in each of the following according to the category of cases set out therein; referred to as "earlier severance pay or other such compensation" in the following paragraph) (referred to as "earlier period of service, etc." in the following paragraph): the amount calculated by treating the overlapping part of the period as the years of service referred to in Article 30, paragraph (3) of the Act, and applying that paragraph.
machine translation, not official
**イ** その年の前年以前四年内に退職手当等（前号に規定する前に支払を受けた退職手当等を除く。）の支払を受け、かつ、その年に退職手当等の支払を受けた場合（ロ及びハに掲げる場合に該当する場合を除く。） その年の前年以前四年内に支払を受けた退職手当等
art-70/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-2/sub-1
the case where the person has received severance pay or other such compensation (excluding the previously received severance pay or other such compensation prescribed in item (i)) within the four years ending with the year preceding that year, and has received severance pay or other such compensation in that year (excluding the case that falls under the cases set out in (b) and (c)): the severance pay or other such compensation received within the four years ending with the year preceding that year;
machine translation, not official
**ロ** その年の前年以前九年内に第七十二条第三項第七号（退職手当等とみなす一時金）に掲げる一時金（令和八年一月一日以後に支払を受けたものに限り、前号に規定する前に支払を受けた退職手当等を除く。）の支払を受け、かつ、その年に退職手当等の支払を受けた場合（ハに掲げる場合に該当する場合を除く。） 次に掲げる退職手当等
art-70/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-2/sub-2
the case where the person has received the lump-sum payment set out in Article 72, paragraph (3), item (vii) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) (limited to that received on or after January 1, 2026, and excluding the previously received severance pay or other such compensation prescribed in the preceding item) within the nine years ending with the year preceding that year, and has received severance pay or other such compensation in that year (excluding the case that falls under the case set out in (c)): the following severance pay or other such compensation:
machine translation, not official
**（１）** 令和八年一月一日以後に支払を受けた退職手当等であつてその年の前年以前九年内に支払を受けたもの
art-70/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-2/sub-2/sub2-1
severance pay or other such compensation received on or after January 1, 2026, that was received within the nine years ending with the year preceding that year;
machine translation, not official
**（２）** 令和八年一月一日前に支払を受けた退職手当等であつてその年の前年以前四年内に支払を受けたもの
art-70/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-2/sub-2/sub2-2
severance pay or other such compensation received before January 1, 2026, that was received within the four years ending with the year preceding that year;
machine translation, not official
**ハ** その年の前年以前十九年内に退職手当等（前号に規定する前に支払を受けた退職手当等を除く。）の支払を受け、かつ、その年に第七十二条第三項第七号に掲げる一時金の支払を受けた場合 その年の前年以前十九年内に支払を受けた退職手当等
art-70/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-2/sub-3
the case where the person has received severance pay or other such compensation (excluding the previously received severance pay or other such compensation prescribed in item (i)) within the 19 years ending with the year preceding that year, and has received in that year the lump-sum payment set out in Article 72, paragraph (3), item (vii): the severance pay or other such compensation received within the 19 years ending with the year preceding that year.
machine translation, not official
**第二項** 前項第二号の場合において、前の退職手当等の収入金額が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に満たないときは、前の退職手当等の支払金額の計算の基礎となつた勤続期間等のうち、前の退職手当等に係る就職の日又は第六十九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の各号に掲げる場合の区分に応じ当該各号に定める数（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を前の勤続期間等とみなして、前項第二号に定める金額を計算する。
art-70/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-2
In the case referred to in item (ii) of the preceding paragraph, where the revenue from the earlier severance pay or other such compensation is less than the retirement income deduction under 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 amount prescribed in item (ii) of the preceding paragraph is calculated by treating as the earlier period of service, etc. the period, out of the period of service, etc. that was the basis for calculating the amount paid as the earlier severance pay or other such compensation, from the date of commencement of employment relating to the earlier severance pay or other such compensation or the first day of the period as a member, etc. prescribed in Article 69, paragraph (1), item (ii) through the day preceding the day on which the number of years corresponding to the number specified in each of the following items according to the category of cases set out therein (where a fraction of less than one arises, the number with that fraction discarded) has elapsed.
machine translation, not official
**一** 前の退職手当等の収入金額が八百万円以下である場合 当該収入金額を四十万円で除して計算した数
art-70/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-2/item-1
the case where the revenue from the earlier severance pay or other such compensation is 8,000,000 yen or less: the number calculated by dividing that revenue by 400,000 yen;
machine translation, not official
**二** 前の退職手当等の収入金額が八百万円を超える場合 当該収入金額から八百万円を控除した金額を七十万円で除して計算した数に二十を加算した数
art-70/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-2/item-2
the case where the revenue from the earlier severance pay or other such compensation exceeds 8,000,000 yen: the number obtained by adding 20 to the number calculated by dividing the amount obtained by deducting 8,000,000 yen from that revenue by 700,000 yen.
machine translation, not official
**第三項** 第一項第一号の期間及び同項第二号の重複している部分の期間に一年未満の端数があるときは、その端数を切り捨てる。
art-70/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-3
Where there is a fraction of less than one year in the period referred to in paragraph (1), item (i) and in the overlapping part of the period referred to in item (ii) of that paragraph, the fraction is discarded.
machine translation, not official
### 第七十一条（退職所得の割増控除が認められる障害による退職の要件） — Requirements for Retirement Due to Disability That Allows an Additional Deduction from Retirement Income
caption: machine translation, not official
art-71 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-71
**第一項** 法第三十条第六項第三号（退職所得）に規定する政令で定める場合は、退職手当等の支払を受ける居住者が在職中に障害者に該当することとなつたことにより、その該当することとなつた日以後全く又はほとんど勤務に服さないで退職した場合とする。
art-71/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-71/par-1
The cases specified by Cabinet Order prescribed in Article 30, paragraph (6), item (iii) (Retirement Income) of the Act are the cases where a Resident who receives payment of severance pay or other such compensation has come to be a Person with a Disability while in office and, as a result, has retired without working at all or almost at all on or after the day on which the Resident came to be a Person with a Disability.
machine translation, not official
### 第七十一条の二（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得の金額の計算） — Calculation of the Amount of Retirement Income Where There Are Two or More Instances of Severance Pay or Other Such Compensation Among General Severance Pay or Other Such Compensation, Short-term Severance Pay, or Specified Officers' Severance Pay
caption: machine translation, not official
art-71-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2
**第一項** その年中に一般退職手当等（法第三十条第七項（退職所得）に規定する一般退職手当等をいう。以下この条において同じ。）及び短期退職手当等（法第三十条第四項に規定する短期退職手当等をいう。以下この条において同じ。）がある場合（その年中に特定役員退職手当等（法第三十条第五項に規定する特定役員退職手当等をいう。以下この条において同じ。）がある場合を除く。）の退職所得の金額は、次に掲げる金額の合計額とする。
art-71-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-1
In the case where there are general severance pay or other such compensation (meaning the general severance pay or other such compensation prescribed in Article 30, paragraph (7) (Retirement Income) of the Act; the same applies hereinafter in this Article) and short-term severance pay (meaning the short-term severance pay prescribed in paragraph (4) of that Article; the same applies hereinafter in this Article) during the year (excluding the case where there is specified officers' severance pay (meaning the specified officers' severance pay prescribed in paragraph (5) of that Article; the same applies hereinafter in this Article) during the year), the amount of retirement income is the sum of the following amounts:
machine translation, not official
**一** その年中の短期退職手当等の次に掲げる場合の区分に応じそれぞれ次に定める金額
art-71-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-1/item-1
In respect of the short-term severance pay for that year, the amount specified below for each of the following cases:
machine translation, not official
**イ** 当該短期退職手当等の収入金額から短期退職所得控除額（次に掲げる金額の合計額をいう。ロ及び次号において同じ。）を控除した残額（同号の一般退職手当等の収入金額が同号に規定する一般退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額。イにおいて同じ。）が三百万円以下である場合 当該残額の二分の一に相当する金額
art-71-2/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-1/item-1/sub-1
Where the amount remaining after deducting the short-term retirement income deduction (meaning the sum of the following amounts; the same applies in (b) and the following item) from the revenue from that short-term severance pay (where the revenue from the general severance pay or other such compensation referred to in that item is less than the general retirement income deduction prescribed in that item, the amount remaining after deducting the shortfall from that remaining amount; the same applies in (a)) is 3,000,000 yen or less: an amount equivalent to one-half of that remaining amount;
machine translation, not official
**（１）** 四十万円に短期勤続年数から重複勤続年数を控除した年数を乗じて計算した金額
art-71-2/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-1/item-1/sub-1/sub2-1
The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting the overlapping years of service from the short-term years of service;
machine translation, not official
**（２）** 二十万円に重複勤続年数を乗じて計算した金額
art-71-2/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-1/item-1/sub-1/sub2-2
The amount calculated by multiplying 200,000 yen by the overlapping years of service;
machine translation, not official
**ロ** イに掲げる場合以外の場合 当該短期退職手当等の収入金額から三百万円に短期退職所得控除額を加算した金額を控除した残額（次号の一般退職手当等の収入金額が同号に規定する一般退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額）と百五十万円との合計額
art-71-2/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-1/item-1/sub-2
In cases other than that listed in (a): the sum of the amount remaining after deducting, from the revenue from that short-term severance pay, the amount obtained by adding the short-term retirement income deduction to 3,000,000 yen (where the revenue from the general severance pay or other such compensation referred to in the following item is less than the general retirement income deduction prescribed in that item, the amount remaining after deducting the shortfall from that remaining amount) and 1,500,000 yen;
machine translation, not official
**二** その年中の一般退職手当等の収入金額から一般退職所得控除額（退職所得控除額（法第三十条第二項に規定する退職所得控除額をいう。以下この条において同じ。）から短期退職所得控除額を控除した残額をいう。）を控除した残額（前号イの短期退職手当等の収入金額が短期退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額）の二分の一に相当する金額
art-71-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-1/item-2
An amount equivalent to one-half of the amount remaining after deducting the general retirement income deduction (meaning the amount remaining after deducting the short-term retirement income deduction from the retirement income deduction (meaning the retirement income deduction prescribed in Article 30, paragraph (2) of the Act; the same applies hereinafter in this Article)) from the revenue from the general severance pay or other such compensation for that year (where the revenue from the short-term severance pay referred to in item (i), (a) is less than the short-term retirement income deduction, the amount remaining after deducting the shortfall from that remaining amount).
machine translation, not official
**第二項** 前項に規定する短期勤続年数とは、短期勤続期間（短期退職手当等につき第六十九条第一項各号（退職所得控除額に係る勤続年数の計算）の規定により計算した期間をいう。以下この条において同じ。）により計算した年数をいい、前項に規定する重複勤続年数とは、短期勤続期間と一般勤続期間（一般退職手当等につき第六十九条第一項各号の規定により計算した期間をいう。以下この条において同じ。）とが重複している期間により計算した年数をいう。
art-71-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-2
The short-term years of service prescribed in the preceding paragraph means the number of years calculated by the short-term period of service (meaning the period calculated for short-term severance pay pursuant to the provisions of the items of Article 69, paragraph (1) (Calculation of Years of Service Pertaining to Retirement Income Deduction); the same applies hereinafter in this Article), and the overlapping years of service prescribed in the preceding paragraph means the number of years calculated by the period in which the short-term period of service and the general period of service (meaning the period calculated for general severance pay or other such compensation pursuant to the provisions of the items of Article 69, paragraph (1); the same applies hereinafter in this Article) overlap.
machine translation, not official
**第三項** その年中に一般退職手当等及び特定役員退職手当等がある場合（その年中に短期退職手当等がある場合を除く。）の退職所得の金額は、次に掲げる金額の合計額とする。
art-71-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-3
In the case where there are general severance pay or other such compensation and specified officers' severance pay during the year (excluding the case where there is short-term severance pay during the year), the amount of retirement income is the sum of the following amounts:
machine translation, not official
**一** その年中の特定役員退職手当等の収入金額から特定役員退職所得控除額（次に掲げる金額の合計額をいう。次号において同じ。）を控除した残額（同号の一般退職手当等の収入金額が同号に規定する一般退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額）
art-71-2/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-3/item-1
The amount remaining after deducting the retirement income deduction for specified officers (meaning the sum of the following amounts; the same applies in the following item) from the revenue from the specified officers' severance pay for that year (where the revenue from the general severance pay or other such compensation referred to in that item is less than the general retirement income deduction prescribed in that item, the amount remaining after deducting the shortfall from that remaining amount);
machine translation, not official
**イ** 四十万円に特定役員等勤続年数から重複勤続年数を控除した年数を乗じて計算した金額
art-71-2/par-3/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-3/item-1/sub-1
The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting the overlapping years of service from the years of service as a specified officer;
machine translation, not official
**ロ** 二十万円に重複勤続年数を乗じて計算した金額
art-71-2/par-3/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-3/item-1/sub-2
The amount calculated by multiplying 200,000 yen by the overlapping years of service;
machine translation, not official
**二** その年中の一般退職手当等の収入金額から一般退職所得控除額（退職所得控除額から特定役員退職所得控除額を控除した残額をいう。）を控除した残額（前号の特定役員退職手当等の収入金額が特定役員退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額）の二分の一に相当する金額
art-71-2/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-3/item-2
An amount equivalent to one-half of the amount remaining after deducting the general retirement income deduction (meaning the amount remaining after deducting the retirement income deduction for specified officers from the retirement income deduction) from the revenue from the general severance pay or other such compensation for that year (where the revenue from the specified officers' severance pay referred to in the preceding item is less than the retirement income deduction for specified officers, the amount remaining after deducting the shortfall from that remaining amount).
machine translation, not official
**第四項** 前項に規定する特定役員等勤続年数とは、特定役員等勤続期間（特定役員退職手当等につき第六十九条第一項第一号及び第三号の規定により計算した期間をいう。以下この条において同じ。）により計算した年数をいい、前項に規定する重複勤続年数とは、特定役員等勤続期間と一般勤続期間とが重複している期間により計算した年数をいう。
art-71-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-4
The years of service as a specified officer prescribed in the preceding paragraph means the number of years calculated by the period of service as a specified officer (meaning the period calculated for specified officers' severance pay pursuant to the provisions of Article 69, paragraph (1), items (i) and (iii); the same applies hereinafter in this Article), and the overlapping years of service prescribed in the preceding paragraph means the number of years calculated by the period in which the period of service as a specified officer and the general period of service overlap.
machine translation, not official
**第五項** その年中に短期退職手当等及び特定役員退職手当等がある場合（その年中に一般退職手当等がある場合を除く。）の退職所得の金額は、次に掲げる金額の合計額とする。
art-71-2/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-5
In the case where there are short-term severance pay and specified officers' severance pay during the year (excluding the case where there is general severance pay or other such compensation during the year), the amount of retirement income is the sum of the following amounts:
machine translation, not official
**一** その年中の特定役員退職手当等の収入金額から特定役員退職所得控除額（次に掲げる金額の合計額をいう。次号において同じ。）を控除した残額（同号イの短期退職手当等の収入金額が同号イに規定する短期退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額）
art-71-2/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-5/item-1
The amount remaining after deducting the retirement income deduction for specified officers (meaning the sum of the following amounts; the same applies in the following item) from the revenue from the specified officers' severance pay for that year (where the revenue from the short-term severance pay referred to in (a) of that item is less than the short-term retirement income deduction prescribed in (a) of that item, the amount remaining after deducting the shortfall from that remaining amount);
machine translation, not official
**イ** 四十万円に特定役員等勤続年数（前項に規定する特定役員等勤続年数をいう。第七項第一号イにおいて同じ。）から重複勤続年数を控除した年数を乗じて計算した金額
art-71-2/par-5/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-5/item-1/sub-1
The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting the overlapping years of service from the years of service as a specified officer (meaning the years of service as a specified officer prescribed in the preceding paragraph; the same applies in paragraph (7), item (i), (a));
machine translation, not official
**ロ** 二十万円に重複勤続年数を乗じて計算した金額
art-71-2/par-5/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-5/item-1/sub-2
The amount calculated by multiplying 200,000 yen by the overlapping years of service;
machine translation, not official
**二** その年中の短期退職手当等の次に掲げる場合の区分に応じそれぞれ次に定める金額
art-71-2/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-5/item-2
In respect of the short-term severance pay for that year, the amount specified below for each of the following cases:
machine translation, not official
**イ** 当該短期退職手当等の収入金額から短期退職所得控除額（退職所得控除額から特定役員退職所得控除額を控除した残額をいう。ロにおいて同じ。）を控除した残額（前号の特定役員退職手当等の収入金額が特定役員退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額。イにおいて同じ。）が三百万円以下である場合 当該残額の二分の一に相当する金額
art-71-2/par-5/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-5/item-2/sub-1
Where the amount remaining after deducting the short-term retirement income deduction (meaning the amount remaining after deducting the retirement income deduction for specified officers from the retirement income deduction; the same applies in (b)) from the revenue from that short-term severance pay (where the revenue from the specified officers' severance pay referred to in the preceding item is less than the retirement income deduction for specified officers, the amount remaining after deducting the shortfall from that remaining amount; the same applies in (a)) is 3,000,000 yen or less: an amount equivalent to one-half of that remaining amount;
machine translation, not official
**ロ** イに掲げる場合以外の場合 当該短期退職手当等の収入金額から三百万円に短期退職所得控除額を加算した金額を控除した残額（前号の特定役員退職手当等の収入金額が特定役員退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額）と百五十万円との合計額
art-71-2/par-5/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-5/item-2/sub-2
In cases other than that listed in (a): the sum of the amount remaining after deducting, from the revenue from that short-term severance pay, the amount obtained by adding the short-term retirement income deduction to 3,000,000 yen (where the revenue from the specified officers' severance pay referred to in the preceding item is less than the retirement income deduction for specified officers, the amount remaining after deducting the shortfall from that remaining amount) and 1,500,000 yen.
machine translation, not official
**第六項** 前項に規定する重複勤続年数とは、特定役員等勤続期間と短期勤続期間とが重複している期間により計算した年数をいう。
art-71-2/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-6
The overlapping years of service prescribed in the preceding paragraph means the number of years calculated by the period in which the period of service as a specified officer and the short-term period of service overlap.
machine translation, not official
**第七項** その年中に一般退職手当等、短期退職手当等及び特定役員退職手当等がある場合の退職所得の金額は、次に掲げる金額の合計額とする。
art-71-2/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7
In the case where there are general severance pay or other such compensation, short-term severance pay, and specified officers' severance pay during the year, the amount of retirement income is the sum of the following amounts:
machine translation, not official
**一** その年中の特定役員退職手当等の収入金額から特定役員退職所得控除額（次に掲げる金額の合計額をいう。第三号及び第九項第一号において同じ。）を控除した残額
art-71-2/par-7/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-1
The amount remaining after deducting the retirement income deduction for specified officers (meaning the sum of the following amounts; the same applies in item (iii) and paragraph (9), item (i)) from the revenue from the specified officers' severance pay for that year;
machine translation, not official
**イ** 四十万円に特定役員等勤続年数からロに規定する重複勤続年数とハに規定する重複勤続年数を合計した年数を控除した年数を乗じて計算した金額
art-71-2/par-7/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-1/sub-1
The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting from the years of service as a specified officer the sum of the overlapping years of service prescribed in (b) and the overlapping years of service prescribed in (c);
machine translation, not official
**ロ** 二十万円に重複勤続年数（特定役員等勤続期間と短期勤続期間とが重複している期間（全重複期間を除く。）及び特定役員等勤続期間と一般勤続期間とが重複している期間（全重複期間を除く。）により計算した年数に限る。）を乗じて計算した金額
art-71-2/par-7/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-1/sub-2
The amount calculated by multiplying 200,000 yen by the overlapping years of service (limited to the number of years calculated by the periods in which the period of service as a specified officer and the short-term period of service overlap (excluding the fully overlapping period) and in which the period of service as a specified officer and the general period of service overlap (excluding the fully overlapping period));
machine translation, not official
**ハ** 十四万円に重複勤続年数（全重複期間により計算した年数に限る。）を乗じて計算した金額
art-71-2/par-7/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-1/sub-3
The amount calculated by multiplying 140,000 yen by the overlapping years of service (limited to the number of years calculated by the fully overlapping period);
machine translation, not official
**二** その年中の短期退職手当等の次に掲げる場合の区分に応じそれぞれ次に定める金額
art-71-2/par-7/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-2
In respect of the short-term severance pay for that year, the amount specified below for each of the following cases:
machine translation, not official
**イ** 当該短期退職手当等の収入金額から短期退職所得控除額（次に掲げる金額の合計額をいう。ロ、次号及び第九項第二号において同じ。）を控除した残額が三百万円以下である場合 当該残額の二分の一に相当する金額
art-71-2/par-7/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-2/sub-1
Where the amount remaining after deducting the short-term retirement income deduction (meaning the sum of the following amounts; the same applies in (b), the following item, and paragraph (9), item (ii)) from the revenue from that short-term severance pay is 3,000,000 yen or less: an amount equivalent to one-half of that remaining amount;
machine translation, not official
**（１）** 四十万円に第二項に規定する短期勤続年数から（２）に規定する重複勤続年数と（３）に規定する重複勤続年数を合計した年数を控除した年数を乗じて計算した金額
art-71-2/par-7/item-2/sub-1/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-2/sub-1/sub2-1
The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting from the short-term years of service prescribed in paragraph (2) the sum of the overlapping years of service prescribed in (2) and the overlapping years of service prescribed in (3);
machine translation, not official
**（２）** 二十万円に重複勤続年数（短期勤続期間と特定役員等勤続期間とが重複している期間（全重複期間を除く。）及び短期勤続期間と一般勤続期間とが重複している期間（全重複期間を除く。）により計算した年数に限る。）を乗じて計算した金額
art-71-2/par-7/item-2/sub-1/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-2/sub-1/sub2-2
the amount calculated by multiplying 200,000 yen by the overlapping years of service (limited to the number of years calculated based on the period in which the short-term period of service and the period of service as a specified officer overlap (excluding the fully overlapping period) and the period in which the short-term period of service and the general period of service overlap (excluding the fully overlapping period));
machine translation, not official
**（３）** 十三万円に重複勤続年数（全重複期間により計算した年数に限る。）を乗じて計算した金額
art-71-2/par-7/item-2/sub-1/sub2-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-2/sub-1/sub2-3
the amount calculated by multiplying 130,000 yen by the overlapping years of service (limited to the number of years calculated based on the fully overlapping period);
machine translation, not official
**ロ** イに掲げる場合以外の場合 百五十万円と当該短期退職手当等の収入金額から三百万円に短期退職所得控除額を加算した金額を控除した残額との合計額
art-71-2/par-7/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-2/sub-2
in cases other than the case set out in (a): the sum of 1,500,000 yen and the remainder obtained by deducting, from the revenue from that short-term severance pay, the amount obtained by adding the short-term retirement income deduction to 3,000,000 yen;
machine translation, not official
**三** その年中の一般退職手当等の収入金額から一般退職所得控除額（退職所得控除額から特定役員退職所得控除額と短期退職所得控除額との合計額を控除した残額をいう。第九項第三号において同じ。）を控除した残額の二分の一に相当する金額
art-71-2/par-7/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-3
an amount equivalent to one-half of the remainder obtained by deducting the general retirement income deduction (meaning the remainder obtained by deducting the sum of the retirement income deduction for specified officers and the short-term retirement income deduction from the retirement income deduction; the same applies in paragraph (9), item (iii)) from the revenue from the general severance pay or other such compensation for that year.
machine translation, not official
**第八項** 前項に規定する重複勤続年数とは、特定役員等勤続期間、短期勤続期間又は一般勤続期間が重複している期間により計算した年数をいい、同項に規定する全重複期間とは、特定役員等勤続期間、短期勤続期間及び一般勤続期間が重複している期間をいう。
art-71-2/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-8
The overlapping years of service prescribed in the preceding paragraph means the number of years calculated based on the period in which the period of service as a specified officer, the short-term period of service, or the general period of service overlap, and the fully overlapping period prescribed in that paragraph means the period in which the period of service as a specified officer, the short-term period of service, and the general period of service overlap.
machine translation, not official
**第九項** 第七項の退職所得の金額を計算する場合において、次の各号に掲げる場合には、当該各号に定めるところによる。
art-71-2/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-9
Where calculating the amount of retirement income referred to in paragraph (7), in the cases set out in the following items, it is as specified in the relevant item.
machine translation, not official
**一** 第七項第一号の特定役員退職手当等の収入金額が特定役員退職所得控除額に満たない場合 次に掲げる残額の区分に応じ当該残額からそれぞれ次に定める金額を控除する。
art-71-2/par-9/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-9/item-1
where the revenue from the specified officers' severance pay referred to in paragraph (7), item (i) is less than the retirement income deduction for specified officers: the amount specified below according to the category of the following remainders is deducted from the relevant remainder:
machine translation, not official
**イ** 第七項第二号イ又はロの残額 当該満たない部分の金額の二分の一に相当する金額（ロに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額）
art-71-2/par-9/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-9/item-1/sub-1
the remainder referred to in paragraph (7), item (ii), (a) or (b): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (b) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall);
machine translation, not official
**ロ** 第七項第三号の一般退職所得控除額を控除した残額 当該満たない部分の金額の二分の一に相当する金額（イに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額）
art-71-2/par-9/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-9/item-1/sub-2
the remainder obtained by deducting the general retirement income deduction referred to in paragraph (7), item (iii): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (a) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall);
machine translation, not official
**二** 第七項第二号イの短期退職手当等の収入金額が短期退職所得控除額に満たない場合 次に掲げる残額の区分に応じ当該残額からそれぞれ次に定める金額を控除する。
art-71-2/par-9/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-9/item-2
where the revenue from the short-term severance pay referred to in paragraph (7), item (ii), (a) is less than the short-term retirement income deduction: the amount specified below according to the category of the following remainders is deducted from the relevant remainder:
machine translation, not official
**イ** 第七項第一号の残額 当該満たない部分の金額の二分の一に相当する金額（ロに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額）
art-71-2/par-9/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-9/item-2/sub-1
the remainder referred to in paragraph (7), item (i): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (b) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall);
machine translation, not official
**ロ** 第七項第三号の一般退職所得控除額を控除した残額 当該満たない部分の金額の二分の一に相当する金額（イに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額）
art-71-2/par-9/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-9/item-2/sub-2
the remainder obtained by deducting the general retirement income deduction referred to in paragraph (7), item (iii): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (a) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall);
machine translation, not official
**三** 第七項第三号の一般退職手当等の収入金額が一般退職所得控除額に満たない場合 次に掲げる残額の区分に応じ当該残額からそれぞれ次に定める金額を控除する。
art-71-2/par-9/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-9/item-3
where the revenue from the general severance pay or other such compensation referred to in paragraph (7), item (iii) is less than the general retirement income deduction: the amount specified below according to the category of the following remainders is deducted from the relevant remainder:
machine translation, not official
**イ** 第七項第一号の残額 当該満たない部分の金額の二分の一に相当する金額（ロに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額）
art-71-2/par-9/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-9/item-3/sub-1
the remainder referred to in paragraph (7), item (i): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (b) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall);
machine translation, not official
**ロ** 第七項第二号イ又はロの残額 当該満たない部分の金額の二分の一に相当する金額（イに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額）
art-71-2/par-9/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-9/item-3/sub-2
the remainder referred to in paragraph (7), item (ii), (a) or (b): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (a) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall).
machine translation, not official
**第十項** 第六十九条第二項及び第三項の規定は、第二項に規定する短期勤続年数、同項、第四項、第六項若しくは第八項に規定する重複勤続年数又は第四項に規定する特定役員等勤続年数を計算する場合について準用する。
art-71-2/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-10
The provisions of Article 69, paragraphs (2) and (3) apply mutatis mutandis to the calculation of the short-term years of service prescribed in paragraph (2), the overlapping years of service prescribed in that paragraph, paragraph (4), paragraph (6), or paragraph (8), or the years of service as a specified officer prescribed in paragraph (4).
machine translation, not official
**第十一項** 法第三十条第六項（第一号に係る部分に限る。）の規定の適用があり、かつ、次の各号に掲げる場合に該当するときの第一項第一号イ又は第七項第二号イに規定する短期退職所得控除額は、第一項第一号イ又は第七項第二号イの合計額から当該各号に掲げる場合の区分に応じ当該各号に定める金額を控除した金額とする。
art-71-2/par-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-11
Where Article 30, paragraph (6) of the Act (limited to the part relating to item (i)) applies and the case falls under any of the cases set out in the following items, the short-term retirement income deduction prescribed in paragraph (1), item (i), (a) or paragraph (7), item (ii), (a) is the amount obtained by deducting the amount specified in the relevant item according to the category of the cases set out in those items from the sum set out in paragraph (1), item (i), (a) or paragraph (7), item (ii), (a).
machine translation, not official
**一** 第七十条第一項第一号（退職所得控除額の計算の特例）に規定する前に支払を受けた退職手当等の全部又は一部が短期退職手当等に該当する場合 短期勤続期間のうち当該前に支払を受けた退職手当等（短期退職手当等に該当するものに限る。）に係る期間を基礎として同号の規定により計算した金額
art-71-2/par-11/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-11/item-1
where all or part of the previously received severance pay or other such compensation prescribed in Article 70, paragraph (1), item (i) (Special Provisions for Calculation of Retirement Income Deduction) falls under short-term severance pay: the amount calculated under that item on the basis of the period, within the short-term period of service, relating to the previously received severance pay or other such compensation (limited to that falling under short-term severance pay);
machine translation, not official
**二** 短期勤続期間の全部又は一部が第七十条第一項第二号に規定する前の勤続期間等と重複している場合 その重複している期間を基礎として同号の規定により計算した金額
art-71-2/par-11/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-11/item-2
where all or part of the short-term period of service overlaps with the earlier period of service, etc. prescribed in Article 70, paragraph (1), item (ii): the amount calculated under that item on the basis of the overlapping period.
machine translation, not official
**第十二項** 法第三十条第六項（第一号に係る部分に限る。）の規定の適用があり、かつ、次の各号に掲げる場合に該当するときの第三項第一号、第五項第一号又は第七項第一号に規定する特定役員退職所得控除額は、第三項第一号、第五項第一号又は第七項第一号の合計額から当該各号に掲げる場合の区分に応じ当該各号に定める金額を控除した金額とする。
art-71-2/par-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-12
Where Article 30, paragraph (6) of the Act (limited to the part relating to item (i)) applies and the case falls under any of the cases set out in the following items, the retirement income deduction for specified officers prescribed in paragraph (3), item (i), paragraph (5), item (i), or paragraph (7), item (i) is the amount obtained by deducting the amount specified in the relevant item according to the category of the cases set out in those items from the sum set out in paragraph (3), item (i), paragraph (5), item (i), or paragraph (7), item (i).
machine translation, not official
**一** 第七十条第一項第一号に規定する前に支払を受けた退職手当等の全部又は一部が特定役員退職手当等に該当する場合 特定役員等勤続期間のうち当該前に支払を受けた退職手当等（特定役員退職手当等に該当するものに限る。）に係る期間を基礎として同号の規定により計算した金額
art-71-2/par-12/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-12/item-1
where all or part of the previously received severance pay or other such compensation prescribed in Article 70, paragraph (1), item (i) falls under specified officers' severance pay: the amount calculated under that item on the basis of the period, within the period of service as a specified officer, relating to the previously received severance pay or other such compensation (limited to that falling under specified officers' severance pay);
machine translation, not official
**二** 特定役員等勤続期間の全部又は一部が第七十条第一項第二号に規定する前の勤続期間等と重複している場合 その重複している期間を基礎として同号の規定により計算した金額
art-71-2/par-12/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-12/item-2
where all or part of the period of service as a specified officer overlaps with the earlier period of service, etc. prescribed in Article 70, paragraph (1), item (ii): the amount calculated under that item on the basis of the overlapping period.
machine translation, not official
**第十三項** 調整後勤続期間のうちに五年以下の役員等勤続期間と当該役員等勤続期間以外の期間がある退職手当等の支払を受ける場合には、当該退職手当等は、次に掲げる退職手当等から成るものとする。
art-71-2/par-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-13
Where severance pay or other such compensation is received that, within the adjusted period of service, has a period of service as an officer, etc. of five years or less and a period other than that period of service as an officer, etc., that severance pay or other such compensation is to consist of the following severance pay or other such compensation:
machine translation, not official
**一** 退職手当等の金額から次号に掲げる金額を控除した残額に相当する特定役員退職手当等
art-71-2/par-13/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-13/item-1
specified officers' severance pay equivalent to the remainder obtained by deducting the amount set out in the following item from the amount of the severance pay or other such compensation;
machine translation, not official
**二** 役員等勤続期間以外の期間を基礎として、他の使用人に対する退職給与の支給の水準等を勘案して相当と認められる金額に相当する一般退職手当等又は短期退職手当等
art-71-2/par-13/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-13/item-2
general severance pay or other such compensation or short-term severance pay equivalent to an amount found appropriate in consideration of the level, etc. of payment of severance packages to other employees, based on the period other than the period of service as an officer, etc.
machine translation, not official
**第十四項** 前項の規定の適用がある場合には、同項の退職手当等の支払を受ける場合は、その年中に特定役員退職手当等及び一般退職手当等又は短期退職手当等がある場合とみなして、第三項、第五項及び第七項の規定を適用する。
art-71-2/par-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-14
Where the preceding paragraph applies, in the case of receiving the severance pay or other such compensation referred to in that paragraph, paragraphs (3), (5), and (7) apply by deeming it to be a case where there are specified officers' severance pay and general severance pay or other such compensation or short-term severance pay in that year.
machine translation, not official
### 第七十二条（退職手当等とみなす一時金） — Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation
caption: machine translation, not official
art-72 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72
**第一項** 法第三十一条第一号（退職手当等とみなす一時金）に規定する政令で定める一時金（これに類する給付を含む。）は、次に掲げる一時金とする。
art-72/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-1
The lump-sum payments specified by Cabinet Order prescribed in Article 31, item (i) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) of the Act (including similar benefits) are the following lump-sum payments:
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**一** 国民年金法等の一部を改正する法律（昭和六十年法律第三十四号）第五条（船員保険法の一部改正）の規定による改正前の船員保険法の規定に基づく一時金
art-72/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-1/item-1
a lump-sum payment based on the provisions of the Mariners Insurance Act prior to the amendment by the provisions of Article 5 (Partial Amendment of the Mariners Insurance Act) of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985);
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**二** 地方公務員等共済組合法の一部を改正する法律（平成二十三年法律第五十六号）附則の規定に基づく一時金
art-72/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-1/item-2
a lump-sum payment based on the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011);
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**三** 厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号）附則第三十条（特例一時金の支給）の規定に基づく一時金（同条第一項第一号に掲げる者に対して支給するものに限る。）
art-72/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-1/item-3
a lump-sum payment based on the provisions of Article 30 (Payment of Special Lump-sum Payments) of the Supplementary Provisions of the Act for Abolishing the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. in Order to Integrate the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 101 of 2001) (limited to that paid to the persons set out in paragraph (1), item (i) of that Article).
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**第二項** 法第三十一条第二号に規定する政令で定める一時金（これに類する給付を含む。）は、平成二十五年厚生年金等改正法第一条（厚生年金保険法の一部改正）の規定による改正前の厚生年金保険法（以下「旧厚生年金保険法」という。）第九章（厚生年金基金及び企業年金連合会）の規定に基づく一時金で平成二十五年厚生年金等改正法附則第三条第十二号（定義）に規定する厚生年金基金の加入員（次項第五号において「加入員」という。）の退職に基因して支払われるものとする。
art-72/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-2
The lump-sum payments specified by Cabinet Order prescribed in Article 31, item (ii) of the Act (including similar benefits) are lump-sum payments based on the provisions of Chapter IX (Employees' Pension Funds and the Pension Fund Association) of the Employees' Pension Insurance Act prior to the amendment by the provisions of Article 1 (Partial Amendment of the Employees' Pension Insurance Act) of the 2013 Employees' Pension, etc. Amendment Act (hereinafter referred to as the "former Employees' Pension Insurance Act") that are paid on account of the retirement of a fund member of an employees' pension fund prescribed in Article 3, item (xii) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (referred to as a "fund member" in item (v) of the following paragraph).
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**第三項** 法第三十一条第三号に規定する政令で定める一時金（これに類する給付を含む。）は、次に掲げる一時金とする。
art-72/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3
The lump-sum payments specified by Cabinet Order prescribed in Article 31, item (iii) of the Act (including similar benefits) are the following lump-sum payments:
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**一** 特定退職金共済団体が行う退職金共済に関する制度に基づいて支給される一時金で、当該制度に係る被共済者の退職により支払われるもの
art-72/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-1
a lump-sum payment paid under a system relating to retirement allowance mutual aid operated by a specified retirement allowance mutual aid organization, which is paid on the retirement of a covered person under that system;
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**二** 独立行政法人勤労者退職金共済機構が中小企業退職金共済法第十条第一項（退職金）、第三十条第二項（退職金相当額の受入れ等）又は第四十三条第一項（退職金）の規定により支給するこれらの規定に規定する退職金
art-72/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-2
the retirement allowance prescribed in Article 10, paragraph (1) (Retirement Allowances), Article 30, paragraph (2) (Receipt of Amounts Equivalent to Retirement Allowances, etc.), or Article 43, paragraph (1) (Retirement Allowances) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act that the Organization for Workers' Retirement Allowance Mutual Aid pays pursuant to those provisions;
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**三** 独立行政法人中小企業基盤整備機構が支給する次に掲げる一時金
art-72/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-3
the following lump-sum payments paid by the Organization for Small & Medium Enterprises and Regional Innovation, JAPAN:
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**イ** 法第七十五条第二項第一号（小規模企業共済等掛金控除）に規定する契約（以下この号において「小規模企業共済契約」という。）に基づいて支給される小規模企業共済法（昭和四十年法律第百二号）第九条第一項（共済金）に規定する共済金
art-72/par-3/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-3/sub-1
the mutual aid benefit prescribed in Article 9, paragraph (1) (Mutual Aid Benefits) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965) that is paid under a contract prescribed in Article 75, paragraph (2), item (i) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act (hereinafter in this item referred to as a "small enterprise mutual aid contract");
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**ロ** 小規模企業共済法第二条第三項（定義）に規定する共済契約者で年齢六十五歳以上であるものが同法第七条第三項（契約の解除）の規定により小規模企業共済契約を解除したことにより支給される同法第十二条第一項（解約手当金）に規定する解約手当金
art-72/par-3/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-3/sub-2
the cancellation refund prescribed in Article 12, paragraph (1) (Cancellation Refunds) of the Small Enterprise Mutual Relief Projects Act that is paid as a result of a mutual aid contractor prescribed in Article 2, paragraph (3) (Definitions) of that Act, who is aged 65 or more, having cancelled a small enterprise mutual aid contract pursuant to Article 7, paragraph (3) (Cancellation of Contract) of that Act;
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**ハ** 小規模企業共済法第七条第四項の規定により小規模企業共済契約が解除されたものとみなされたことにより支給される同法第十二条第一項に規定する解約手当金
art-72/par-3/item-3/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-3/sub-3
the cancellation refund prescribed in Article 12, paragraph (1) of the Small Enterprise Mutual Relief Projects Act that is paid as a result of a small enterprise mutual aid contract being deemed to have been cancelled pursuant to Article 7, paragraph (4) of that Act;
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**四** 法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約に基づいて支給を受ける一時金で、その一時金が支給される基因となつた勤務をした者の退職により支払われるもの（当該契約に基づいて払い込まれた掛金又は保険料のうちに当該勤務をした者の負担した金額がある場合には、その一時金の額からその負担した金額を控除した金額に相当する部分に限る。）
art-72/par-3/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-4
a lump-sum payment received under a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act, which is paid on the retirement of the person who performed the service that gave rise to the payment of that lump-sum payment (where, out of the contributions or insurance premiums paid in under that contract, there is an amount borne by the person who performed that service, limited to the part equivalent to the amount obtained by deducting the amount so borne from the amount of that lump-sum payment);
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**五** 次に掲げる規定に基づいて支給を受ける一時金で、加入員、確定給付企業年金法第二十五条第一項（加入者）に規定する加入者又は確定拠出年金法第二条第八項（定義）に規定する企業型年金加入者（次号において「企業型年金加入者」という。）の退職により支払われるもの（確定給付企業年金法第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて拠出された掛金のうちに当該加入者の負担した金額がある場合には、その一時金の額からその負担した金額を控除した金額に相当する部分に限る。）
art-72/par-3/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-5
a lump-sum payment received under the following provisions, which is paid on the retirement of a fund member, a member prescribed in Article 25, paragraph (1) (Members) of the Defined-Benefit Corporate Pension Act, or a participant of a corporate-type pension plan prescribed in Article 2, paragraph (8) (Definitions) of the Defined Contribution Pension Act (referred to as a "participant of a corporate-type pension plan" in the following item) (where, out of the contributions made under the plan rules relating to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act, there is an amount borne by that member, limited to the part equivalent to the amount obtained by deducting the amount so borne from the amount of that lump-sum payment):
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**イ** 平成二十五年厚生年金等改正法附則第四十二条第三項（基金中途脱退者に係る措置）、第四十三条第三項（解散基金加入員等に係る措置）、第四十六条第三項（確定給付企業年金中途脱退者に係る措置）、第四十七条第三項（終了制度加入者等に係る措置）、第四十九条の二第一項（企業型年金加入者であつた者に係る措置）又は第七十五条第二項（解散存続連合会の残余財産の連合会への交付）の規定
art-72/par-3/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-5/sub-1
the provisions of Article 42, paragraph (3) (Measures for Persons Who Withdrew from Funds Midway), Article 43, paragraph (3) (Measures for Members, etc. of Dissolved Funds), Article 46, paragraph (3) (Measures for Persons Who Withdrew from Defined-Benefit Corporate Pensions Midway), Article 47, paragraph (3) (Measures for Members, etc. of Terminated Systems), Article 49-2, paragraph (1) (Measures for Persons Who Were a Participant of a Corporate-type Pension Plan), or Article 75, paragraph (2) (Delivery of Residual Assets of Dissolved Surviving Federations to the Federation) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act;
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**ロ** 平成二十五年厚生年金等改正法附則第六十三条第一項（確定給付企業年金中途脱退者等に係る措置に関する経過措置）の規定によりなおその効力を有するものとされる平成二十五年厚生年金等改正法第二条（確定給付企業年金法の一部改正）の規定による改正前の確定給付企業年金法第九十一条の二第三項（中途脱退者に係る措置）の規定
art-72/par-3/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-5/sub-2
the provisions of Article 91-2, paragraph (3) (Measures for Persons Who Withdrew Midway) of the Defined-Benefit Corporate Pension Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the 2013 Employees' Pension, etc. Amendment Act that remain in force pursuant to the provisions of Article 63, paragraph (1) (Transitional Measures on Measures for Persons Who Withdrew from Defined-Benefit Corporate Pensions Midway, etc.) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act;
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**ハ** 平成二十五年厚生年金等改正法附則第六十三条第二項の規定によりなおその効力を有するものとされる平成二十五年厚生年金等改正法第二条の規定による改正前の確定給付企業年金法第九十一条の三第三項（終了制度加入者等に係る措置）の規定
art-72/par-3/item-5/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-5/sub-3
the provisions of Article 91-3, paragraph (3) (Measures for Members, etc. of Terminated Systems) of the Defined-Benefit Corporate Pension Act prior to the amendment by the provisions of Article 2 of the 2013 Employees' Pension, etc. Amendment Act that remain in force pursuant to the provisions of Article 63, paragraph (2) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act;
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**六** 確定給付企業年金法第九十一条の二十三第一項（企業型年金加入者であつた者に係る措置）の規定に基づいて支給を受ける一時金で、企業型年金加入者の退職により支払われるもの
art-72/par-3/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-6
a lump-sum payment received under the provisions of Article 91-23, paragraph (1) (Measures for Persons Who Were Participants of Corporate-type Pension Plans) of the Defined-Benefit Corporate Pension Act, which is paid on the retirement of a participant of a corporate-type pension plan;
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**七** 確定拠出年金法第四条第三項（承認の基準等）に規定する企業型年金規約又は同法第五十六条第三項（承認の基準等）に規定する個人型年金規約に基づいて同法第二十八条第一号（給付の種類）（同法第七十三条（企業型年金に係る規定の準用）において準用する場合を含む。）に掲げる老齢給付金として支給される一時金
art-72/par-3/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-7
a lump-sum payment paid as an old-age benefit set out in Article 28, item (i) (Types of Benefits) of the Defined Contribution Pension Act (including where applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions Relating to Corporate-type Pension Plans) of that Act) pursuant to the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of that Act or the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act;
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**八** 独立行政法人福祉医療機構が社会福祉施設職員等退職手当共済法（昭和三十六年法律第百五十五号）第七条（退職手当金の支給）の規定により支給する同条に規定する退職手当金
art-72/par-3/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-8
the retirement allowance payment prescribed in Article 7 (Payment of Retirement Allowances) of the Act on Mutual Aid Association for Retirement Allowances of Personnel of Social Welfare Facilities and Other Personnel (Act No. 155 of 1961) that the Welfare and Medical Service Agency pays pursuant to the provisions of that Article;
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**九** 外国の法令に基づく保険又は共済に関する制度で法第三十一条第一号及び第二号に規定する法律の規定による社会保険又は共済に関する制度に類するものに基づいて支給される一時金で、当該制度に係る被保険者又は被共済者の退職により支払われるもの
art-72/par-3/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-9
a lump-sum payment paid under a system relating to insurance or mutual aid based on the laws and regulations of a foreign country that is similar to a system relating to social insurance or mutual aid under the provisions of the Acts prescribed in Article 31, items (i) and (ii) of the Act, which is paid on the retirement of an insured person or covered person under that system.
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### 第七十三条（特定退職金共済団体の要件） — Requirements for Specified Retirement Allowance Mutual Aid Organizations
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art-73 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73
**第一項** 前条第三項第一号に規定する特定退職金共済団体とは、退職金共済事業を行う市町村（特別区を含む。）、商工会議所、商工会、商工会連合会、都道府県中小企業団体中央会、退職金共済事業を主たる目的とする一般社団法人又は一般財団法人その他財務大臣の指定するこれらに準ずる法人で、その行う退職金共済事業につき次に掲げる要件を備えているものとして税務署長の承認を受けたものをいう。
art-73/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1
The specified retirement allowance mutual aid organization prescribed in paragraph (3), item (i) of the preceding Article means a municipality (including a special ward) that conducts a retirement allowance mutual aid business, a chamber of commerce, a commercial association, a Central Federation of Societies of Commerce and Industry, a prefectural federation of small business associations, a general incorporated association or general incorporated foundation whose main purpose is a retirement allowance mutual aid business, or any other corporation similar to these that is designated by the Minister of Finance, which has received the approval of the district director as meeting the following requirements with regard to the retirement allowance mutual aid business it conducts.
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**一** 多数の事業主を対象として退職金共済契約（事業主が退職金共済事業を行う団体に掛金を納付し、その団体がその事業主の雇用する使用人の退職について退職給付金を支給すること（第八号イに規定する退職金に相当する額若しくは同号ハに規定する退職給付金に相当する額又は第九号に規定する引渡金額の引渡しを含む。）を約する契約をいう。以下この款において同じ。）を締結することを目的とし、かつ、加入事業主（退職金共済契約を締結した事業主をいう。以下この款において同じ。）のみがその掛金（第七号に規定する過去勤務等通算期間に対応する掛金を含む。第四号、第五号及び第十号において同じ。）を負担すること。
art-73/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-1
the organization is aimed at concluding retirement allowance mutual aid contracts (meaning contracts under which an employer pays premiums to an organization conducting a retirement allowance mutual aid business and that organization promises to pay retirement benefits on the retirement of employees employed by that employer (including the delivery of the amount equivalent to the retirement allowance prescribed in item (viii), (a), the amount equivalent to the retirement benefit prescribed in (c) of that item, or the delivery amount prescribed in item (ix)); hereinafter the same in this Subsection) with a large number of employers, and only participating employers (meaning employers that have concluded retirement allowance mutual aid contracts; hereinafter the same in this Subsection) bear the premiums (including premiums corresponding to the aggregated past service period prescribed in item (vii); the same applies in items (iv), (v), and (x));
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**二** 被共済者（退職金共済契約に基づいて退職給付金の支給を受けるべき者をいう。以下この款において同じ。）のうちに他の特定退職金共済団体の被共済者を含まないこと。
art-73/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-2
the covered persons (meaning persons who are to receive retirement benefits under retirement allowance mutual aid contracts; the same applies hereinafter in this Subsection) do not include covered persons of another specified retirement allowance mutual aid organization;
machine translation, not official
**三** 被共済者のうちに加入事業主である個人若しくはこれと生計を一にする親族又は加入事業主である法人の役員（法人税法第三十四条第六項（役員給与の損金不算入）に規定する使用人としての職務を有する役員を除く。）を含まないこと。
art-73/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-3
the covered persons do not include an individual who is a participating employer, a relative who shares a livelihood with that individual, or an officer of a corporation that is a participating employer (excluding an officer who has duties as an employee prescribed in Article 34, paragraph (6) (Exclusion of Remuneration for Officers from Deductible Expenses) of the Corporation Tax Act);
machine translation, not official
**四** 掛金として払い込まれた金額（中小企業退職金共済法第三十一条第一項（退職金相当額の引渡し等）の規定によりその引渡しを受けた金額及び第八号ハの規定によりその引渡しを受けた金額並びにこれらの運用による利益を含む。次号において同じ。）は、加入事業主に返還しないこと。
art-73/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-4
the amounts paid in as premiums (including the amount received by delivery pursuant to Article 31, paragraph (1) (Delivery of Amounts Equivalent to Retirement Allowances, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act and the amount received by delivery pursuant to item (viii), (c), and the profits from the management thereof; the same applies in the following item) are not returned to participating employers;
machine translation, not official
**五** 掛金として払い込まれた金額から退職金共済事業を行う団体の事務に要する経費として通常必要な金額を控除した残額（ヘにおいて「資産総額」という。）は、次に掲げる資産として運用し、かつ、これらの資産を担保に供し又は貸し付けないこと。
art-73/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-5
the remainder obtained by deducting the amount ordinarily necessary as expenses for the administrative work of the organization conducting a retirement allowance mutual aid business from the amounts paid in as premiums (referred to as "total assets" in (f)) is invested as the following assets, and those assets are not offered as security or lent:
machine translation, not official
**イ** 公社債（信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む銀行を含む。）に信託した公社債を含む。）
art-73/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-5/sub-1
public and corporate bonds (including public and corporate bonds placed in trust with a trust company (including a bank that conducts the trust business prescribed in Article 1, paragraph (1) (Authorization for Concurrent Engagement) of the Act on Engagement in Trust Business by Financial Institutions));
machine translation, not official
**ロ** 預貯金（定期積金その他これに準ずるものを含む。）
art-73/par-1/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-5/sub-2
Deposits and Savings (including installment savings and anything else equivalent thereto);
machine translation, not official
**ハ** 合同運用信託
art-73/par-1/item-5/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-5/sub-3
Jointly Managed Trusts;
machine translation, not official
**ニ** 証券投資信託の受益権
art-73/par-1/item-5/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-5/sub-4
beneficial interests in a Securities Investment Trust;
machine translation, not official
**ホ** 被共済者を被保険者とする生命保険の保険料その他これに類する生命共済の共済掛金（財務省令で定めるものに限る。）
art-73/par-1/item-5/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-5/sub-5
premiums for life insurance for which a covered person is the insured person and mutual aid premiums for life mutual aid similar thereto (limited to those specified by Ministry of Finance Order);
machine translation, not official
**ヘ** 加入事業主に対する貸付金で次に掲げる要件を満たすもの
art-73/par-1/item-5/sub-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-5/sub-6
loans to participating employers that satisfy the following requirements:
machine translation, not official
**（１）** 被共済者の福祉を増進するために必要な被共済者の住宅その他の施設の設置又は整備に要する資金に充てられるものであること。
art-73/par-1/item-5/sub-6/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-5/sub-6/sub2-1
that they are applied to funds required for establishing or improving housing or other facilities for covered persons that are necessary to promote the welfare of covered persons;
machine translation, not official
**（２）** 資産総額のうちに当該貸付金の残額の合計額の占める割合が常時百分の十五以下であること。
art-73/par-1/item-5/sub-6/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-5/sub-6/sub2-2
that the ratio of the sum of the remaining balances of those loans to total assets is at all times 15 percent or less;
machine translation, not official
**六** 掛金の月額は、被共済者一人につき三万円以下であること。
art-73/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-6
the monthly amount of premiums is 30,000 yen or less per covered person;
machine translation, not official
**七** 被共済者につき過去勤務期間（その者（財務省令で定める者を除く。）が被共済者となつた日の前日まで加入事業主の下で引き続き勤務した期間をいう。イにおいて同じ。）又は合併等前勤務期間（その者が、法人の合併又は事業の譲渡（それぞれ財務省令で定める合併又は事業の譲渡に限る。以下この号において同じ。）に伴い被共済者となつた者として財務省令で定める者（以下この号において「合併等被共済者」という。）である場合において、当該合併又は事業の譲渡の日の前日まで当該合併により消滅した法人若しくは当該合併後存続する法人又は当該事業の譲渡をした法人（当該合併又は事業の譲渡以外の合併又は事業の譲渡によりこれらの法人に事業が承継され、又は譲渡された法人を含む。）である事業主の下で引き続き勤務した期間をいう。イにおいて同じ。）がある場合において、これらの期間を退職給付金の額の計算の基礎に含めるときは、当該退職給付金の額の計算の基礎に含める期間（以下この号において「過去勤務等通算期間」という。）並びに当該過去勤務等通算期間に対応する掛金の額及びその払込みは、次の要件を満たすものであること。
art-73/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7
where, with respect to a covered person, there is a past service period (meaning the period during which that person (excluding persons specified by Ministry of Finance Order) continuously worked under a participating employer until the day before the day on which the person became a covered person; the same applies in (a)) or a period of service before a merger, etc. (meaning, where that person is a person specified by Ministry of Finance Order as having become a covered person in connection with a merger of corporations or a transfer of business (limited, respectively, to a merger or a transfer of business specified by Ministry of Finance Order; the same applies hereinafter in this item) (hereinafter in this item referred to as a "covered person through a merger, etc."), the period during which the person continuously worked, until the day before the day of that merger or transfer of business, under an employer that is the corporation extinguished by that merger, the corporation surviving that merger, or the corporation that made that transfer of business (including a corporation whose business was succeeded to or transferred to any of those corporations by a merger or transfer of business other than that merger or transfer of business); the same applies in (a)), and those periods are included in the basis for calculating the amount of retirement benefits, the period included in the basis for calculating the amount of that retirement benefit (hereinafter in this item referred to as the "aggregated past service period"), the amount of premiums corresponding to that aggregated past service period, and the payment thereof are to satisfy the following requirements:
machine translation, not official
**イ** 過去勤務等通算期間は、次に掲げる場合の区分に応じ、それぞれ次に定めるところによるものであること。
art-73/par-1/item-7/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7/sub-1
the aggregated past service period is to be as specified below according to the category of the following cases:
machine translation, not official
**（１）** 過去勤務等通算期間が過去勤務期間に係るものである場合 退職金共済契約（財務省令で定める契約を含む。ハにおいて同じ。）を締結する際に当該加入事業主に雇用されている者（被共済者となるべき者に限る。）の全てについて、その者の過去勤務期間（当該過去勤務期間（ハ（１）及び（３）に掲げる金額に係るものを除く。）が十年を超えるときは、十年とする。）に対応して定めること。
art-73/par-1/item-7/sub-1/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7/sub-1/sub2-1
where the aggregated past service period relates to a past service period: it is to be determined, for all persons who are employed by that participating employer at the time of concluding a retirement allowance mutual aid contract (including a contract specified by Ministry of Finance Order; the same applies in (c)) (limited to persons who are to become covered persons), in correspondence with the person's past service period (where that past service period (excluding that relating to the amounts set out in (c)(1) and (3)) exceeds 10 years, 10 years);
machine translation, not official
**（２）** 過去勤務等通算期間が合併等前勤務期間に係るものである場合 当該合併等被共済者の全てについて、その者の合併等前勤務期間（財務省令で定める期間に限る。）に対応して定めること。
art-73/par-1/item-7/sub-1/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7/sub-1/sub2-2
where the aggregated past service period relates to a period of service before a merger, etc.: it is to be determined, for all of those covered persons through a merger, etc., in correspondence with the person's period of service before a merger, etc. (limited to a period specified by Ministry of Finance Order);
machine translation, not official
**ロ** 過去勤務等通算期間に対応する掛金の額は、当該過去勤務等通算期間の月数を前号の掛金の月額（ハ（１）及び（３）に掲げる金額に係るものを除き、当該月額が三万円を超えるときは、三万円とする。）に乗じて得た金額と当該過去勤務等通算期間に係る運用収益として財務省令で定める金額との合計額以下とすること。
art-73/par-1/item-7/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7/sub-2
the amount of premiums corresponding to the aggregated past service period is to be equal to or less than the sum of the amount obtained by multiplying the number of months of that aggregated past service period by the monthly amount of premiums set out in item (vi) (excluding that relating to the amounts set out in (c)(1) and (3), and where that monthly amount exceeds 30,000 yen, 30,000 yen) and the amount specified by Ministry of Finance Order as the investment income relating to that aggregated past service period;
machine translation, not official
**ハ** 過去勤務等通算期間に対応する掛金の額（次に掲げる金額があるときは、それぞれこれらの金額を控除した額）は、当該掛金の額を退職金共済契約を締結した日又は当該合併等被共済者となつた日として財務省令で定める日（以下この号において「基準日」という。）の翌日から同日以後五年を経過する日までの期間の月数（過去勤務等通算期間が五年未満であるときは当該過去勤務等通算期間の月数とし、被共済者が当該五年を経過する日前に退職をすることとされているときは当該翌日から同日以後当該退職をすることとされている日までの期間の月数とする。）で均分して、当該基準日の属する月以後毎月払い込まれること。
art-73/par-1/item-7/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7/sub-3
the amount of premiums corresponding to the aggregated past service period (where there are the following amounts, the amount obtained by deducting each of those amounts) is to be paid in equal installments every month on and after the month containing the day specified by Ministry of Finance Order as the day on which the retirement allowance mutual aid contract was concluded or the day on which the person became that covered person through a merger, etc. (hereinafter in this item referred to as the "base date"), over the number of months in the period from the day following the base date until the day on which five years have elapsed on or after that day (where the aggregated past service period is less than five years, the number of months of that aggregated past service period, and where the covered person is to retire before the day on which those five years have elapsed, the number of months in the period from that following day until the day on or after that day on which the person is to retire);
machine translation, not official
**（１）** 中小企業退職金共済法第十七条第一項（解約手当金等）の規定により独立行政法人勤労者退職金共済機構から引き渡される金額
art-73/par-1/item-7/sub-3/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7/sub-3/sub2-1
the amount delivered by the Organization for Workers' Retirement Allowance Mutual Aid pursuant to Article 17, paragraph (1) (Cancellation Refunds, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act;
machine translation, not official
**（２）** 法人税法施行令附則第十六条第一項第九号ニ（適格退職年金契約の要件等）に掲げる金額
art-73/par-1/item-7/sub-3/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7/sub-3/sub2-2
the amount set out in Article 16, paragraph (1), item (ix), (d) (Requirements for Qualified Retirement Pension Contracts, etc.) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act;
machine translation, not official
**（３）** 他の特定退職金共済団体との間で、当該他の特定退職金共済団体に係る退職金共済契約の解除をして特定退職金共済団体の加入事業主となつた者が申し出たときは当該加入事業主に係る第五号に規定する資産総額に相当する額をその特定退職金共済団体に引き渡すことその他財務省令で定める事項を約する契約を締結している場合において、当該他の特定退職金共済団体の加入事業主であつた者が当該解除後直ちに、その特定退職金共済団体の加入事業主となり、かつ、財務省令で定めるところにより申出をしたときに、当該契約で定めるところによつて当該他の特定退職金共済団体から引き渡される当該資産総額に相当する額
art-73/par-1/item-7/sub-3/sub2-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7/sub-3/sub2-3
where an agreement has been concluded with another specified retirement allowance mutual aid organization under which, when a person who has cancelled a retirement allowance mutual aid contract relating to that other specified retirement allowance mutual aid organization and has become a participating employer of the specified retirement allowance mutual aid organization so applies, the amount equivalent to the total assets prescribed in item (v) relating to that participating employer is to be delivered to the specified retirement allowance mutual aid organization, and other matters specified by Ministry of Finance Order are promised, and a person who was a participating employer of that other specified retirement allowance mutual aid organization becomes, immediately after that cancellation, a participating employer of the specified retirement allowance mutual aid organization and files an application as provided by Ministry of Finance Order: the amount equivalent to that total assets that is delivered from that other specified retirement allowance mutual aid organization as provided for in that agreement;
machine translation, not official
**八** 被共済者が退職をした場合において、当該被共済者（当該退職につき退職金共済契約に基づき退職給付金の支給を受けることができる者に限る。）が次に掲げる場合に該当するときは、それぞれ次に定めるところによること。
art-73/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-8
where a covered person retires, and that covered person (limited to a person who can receive retirement benefits under a retirement allowance mutual aid contract on that retirement) falls under any of the following cases, the matters are to be as specified in each of the following:
machine translation, not official
**イ** 当該被共済者が、中小企業退職金共済法第三十条第一項（退職金相当額の受入れ等）の規定により、同項の申出をした場合 同項に規定する契約で定めるところによつて当該被共済者に係る同項に規定する退職金に相当する額を独立行政法人勤労者退職金共済機構に引き渡すこと。
art-73/par-1/item-8/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-8/sub-1
where that covered person has made the application referred to in Article 30, paragraph (1) (Receipt of Amounts Equivalent to Retirement Allowances, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act pursuant to that paragraph: the amount equivalent to the retirement allowance prescribed in that paragraph relating to that covered person is to be delivered to the Organization for Workers' Retirement Allowance Mutual Aid as provided for in the contract prescribed in that paragraph;
machine translation, not official
**ロ** 当該被共済者が、中小企業退職金共済法第三十一条第一項（退職金相当額の引渡し等）の規定により独立行政法人勤労者退職金共済機構から同項に規定する退職金に相当する額の引渡しを受けて被共済者となつた者である場合 当該被共済者の当該退職について支給する退職給付金は、その計算の基礎に当該退職金に相当する額を含むものであること。
art-73/par-1/item-8/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-8/sub-2
where that covered person is a person who has become a covered person by receiving, from the Organization for Workers' Retirement Allowance Mutual Aid pursuant to Article 31, paragraph (1) (Delivery of Amounts Equivalent to Retirement Allowances, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, delivery of the amount equivalent to the retirement allowance prescribed in that paragraph: the retirement benefit paid on that retirement of that covered person is to include in its basis for calculation the amount equivalent to that retirement allowance;
machine translation, not official
**ハ** 他の特定退職金共済団体との間で、その退職につき退職金共済契約に基づき退職給付金の支給を受けることができる被共済者（当該退職をした者に限る。）が申し出たときは当該被共済者に係る当該退職給付金に相当する額を当該他の特定退職金共済団体に引き渡すことその他財務省令で定める事項を約する契約を締結している場合において、当該被共済者が当該退職後財務省令で定める期間内に、当該退職給付金を請求しないで当該他の特定退職金共済団体の被共済者となり、かつ、財務省令で定めるところにより申出をした場合 当該契約で定めるところによつて当該退職給付金に相当する額を当該他の特定退職金共済団体に引き渡すこと。
art-73/par-1/item-8/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-8/sub-3
where an agreement has been concluded with another specified retirement allowance mutual aid organization under which, when a covered person who can receive retirement benefits under a retirement allowance mutual aid contract on that retirement (limited to the person who retired) so applies, the amount equivalent to that retirement benefit relating to that covered person is to be delivered to that other specified retirement allowance mutual aid organization, and other matters specified by Ministry of Finance Order are promised, and that covered person, within the period specified by Ministry of Finance Order after that retirement, becomes a covered person of that other specified retirement allowance mutual aid organization without claiming that retirement benefit and files an application as provided by Ministry of Finance Order: the amount equivalent to that retirement benefit is to be delivered to that other specified retirement allowance mutual aid organization as provided for in that agreement;
machine translation, not official
**ニ** 当該被共済者が、ハに定めるところにより当該被共済者に係る特定退職金共済団体以外の特定退職金共済団体からハに規定する退職給付金に相当する額の引渡しを受けて被共済者となつた者である場合 当該被共済者の当該退職について支給する退職給付金は、その計算の基礎に当該引渡しを受けた当該退職給付金に相当する額が含まれるものであること。
art-73/par-1/item-8/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-8/sub-4
where that covered person is a person who has become a covered person by receiving, as provided in (c), from a specified retirement allowance mutual aid organization other than the specified retirement allowance mutual aid organization relating to that covered person, delivery of the amount equivalent to the retirement benefit prescribed in (c): the retirement benefit paid on that retirement of that covered person is to include in its basis for calculation the amount equivalent to that retirement benefit that was delivered;
machine translation, not official
**ホ** 当該被共済者が、当該退職後財務省令で定める期間内に、当該退職給付金（以下この号において「引継退職給付金」という。）を請求しないで他の加入事業主（当該被共済者に係る特定退職金共済団体と退職金共済契約を締結した事業主に限る。）に係る被共済者となり、かつ、財務省令で定めるところにより申出をした場合 当該被共済者の退職（当該他の加入事業主との雇用関係が終了する場合に限る。）について支給する退職給付金は、その計算の基礎に当該引継退職給付金に相当する額を含むものであること。
art-73/par-1/item-8/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-8/sub-5
where that covered person, within the period specified by Ministry of Finance Order after that retirement, becomes a covered person relating to another participating employer (limited to an employer that has concluded a retirement allowance mutual aid contract with the specified retirement allowance mutual aid organization relating to that covered person) without claiming that retirement benefit (hereinafter in this item referred to as the "carried-over retirement benefit"), and files an application as provided by Ministry of Finance Order: the retirement benefit paid on the retirement of that covered person (limited to where the employment relationship with that other participating employer ends) is to include in its basis for calculation the amount equivalent to that carried-over retirement benefit;
machine translation, not official
**九** 退職金共済事業を廃止した場合において、中小企業退職金共済法第三十一条の二第一項（退職金共済事業を廃止した団体からの受入金額の受入れ等）（同条第六項において準用する場合を含む。以下この号において同じ。）に規定する事業主が、同条第一項の規定による申出をしたときは、同項に規定する廃止団体と独立行政法人勤労者退職金共済機構との間の同項の引渡しに係る契約で定めるところによつて当該事業主に係る被共済者であつた者に係る引渡金額（同項に規定する掛金の総額及び掛金に相当するものとして同項に規定する政令で定める金額並びにこれらの運用による利益の額の範囲内の金額をいう。）を独立行政法人勤労者退職金共済機構に引き渡すこと。
art-73/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-9
where the retirement allowance mutual aid business has been abolished, when an employer prescribed in Article 31-2, paragraph (1) (Receipt of Amounts Received from Organizations that Have Abolished Retirement Allowance Mutual Aid Businesses, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (including where applied mutatis mutandis pursuant to paragraph (6) of that Article; the same applies hereinafter in this item) makes the application under paragraph (1) of that Article, the delivery amount (meaning an amount within the range of the total amount of premiums prescribed in that paragraph, the amount specified by Cabinet Order prescribed in that paragraph as equivalent to premiums, and the amount of profits from the management thereof) relating to persons who were covered persons relating to that employer is to be delivered to the Organization for Workers' Retirement Allowance Mutual Aid as provided for in the contract relating to the delivery referred to in that paragraph between the abolished organization prescribed in that paragraph and the Organization for Workers' Retirement Allowance Mutual Aid;
machine translation, not official
**十** 掛金の額又は退職給付金の額について、加入事業主又は被共済者のうち特定の者につき不当に差別的な取扱いをしないこと。
art-73/par-1/item-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-10
unjustly discriminatory treatment is not given to specific persons among participating employers or covered persons with respect to the amount of premiums or the amount of retirement benefits;
machine translation, not official
**十一** 退職金共済事業に関する経理は、他の経理と区分して行うこと。
art-73/par-1/item-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-11
accounting for the retirement allowance mutual aid business is conducted separately from other accounting.
machine translation, not official
**第二項** 前項に規定する一般社団法人又は一般財団法人は、一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号）第四十条第一項（社団法人及び財団法人の存続）の規定により一般社団法人又は一般財団法人として存続するもののうち、同法第百六条第一項（移行の登記）（同法第百二十一条第一項（認定に関する規定の準用）において読み替えて準用する場合を含む。）の登記をしていないもの（同法第百三十一条第一項（認可の取消し）の規定により同法第四十五条（通常の一般社団法人又は一般財団法人への移行）の認可を取り消されたものを除く。）以外のものにあつては、次に掲げる要件を満たすものに限るものとする。
art-73/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-2
A general incorporated association or general incorporated foundation prescribed in the preceding paragraph, other than one that, among those that continue to exist as a general incorporated association or general incorporated foundation pursuant to Article 40, paragraph (1) (Continuation of Incorporated Associations and Incorporated Foundations) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006), has not completed the registration referred to in Article 106, paragraph (1) (Registration of Transition) of that Act (including where applied mutatis mutandis with replacement of terms pursuant to Article 121, paragraph (1) (Application Mutatis Mutandis of Provisions on Authorization) of that Act) (excluding one whose authorization under Article 45 (Transition to Ordinary General Incorporated Association or General Incorporated Foundation) of that Act has been rescinded pursuant to Article 131, paragraph (1) (Rescission of Authorization) of that Act), is limited to one that satisfies the following requirements.
machine translation, not official
**一** その定款に前項第十一号の退職金共済事業に関する経理に関する書類をその主たる事務所に備え置く旨並びに加入事業主及び被共済者が当該書類を閲覧できる旨の定めがあること。
art-73/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-2/item-1
its articles of incorporation provide that documents relating to the accounting for the retirement allowance mutual aid business referred to in item (xi) of the preceding paragraph are to be kept at its principal office and that participating employers and covered persons may inspect those documents;
machine translation, not official
**二** その定款に特定の個人又は団体に剰余金の分配を受ける権利を与える旨の定めがないこと。
art-73/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-2/item-2
its articles of incorporation contain no provision granting to specific individuals or organizations the right to receive a distribution of surplus;
machine translation, not official
**三** その定款に解散したときはその残余財産が特定の個人又は団体（国若しくは地方公共団体、公益社団法人若しくは公益財団法人、公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号）第五条第二十号イからトまで（公益認定の基準）に掲げる法人又はその目的と類似の目的を有する他の一般社団法人若しくは一般財団法人を除く。）に帰属する旨の定めがないこと。
art-73/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-2/item-3
its articles of incorporation contain no provision that, upon dissolution, its residual assets are to revert to specific individuals or organizations (excluding the State or a local government, a public interest incorporated association or public interest incorporated foundation, a corporation set out in Article 5, item (xx), (a) through (g) (Standards for Public Interest Authorization) of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006), or another general incorporated association or general incorporated foundation having a purpose similar to its purpose);
machine translation, not official
**四** 前三号及び次号に掲げる要件の全てに該当していた期間において、特定の個人又は団体に剰余金の分配その他の方法（合併による資産の移転を含む。）により特別の利益を与えることを決定し、又は与えたことがないこと。
art-73/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-2/item-4
during the period in which it met all of the requirements set out in the preceding three items and the following item, it has not decided to grant, and has not granted, special benefits to specific individuals or organizations by distribution of surplus or other means (including the transfer of assets by merger);
machine translation, not official
**五** 各理事について、当該理事及び当該理事の配偶者又は三親等以内の親族その他の当該理事と財務省令で定める特殊の関係のある者である理事の合計数の理事の総数のうちに占める割合が、三分の一以下であること。
art-73/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-2/item-5
for each director, the ratio of the total number of directors who are that director, that director's spouse or a relative within the third degree of kinship, or another person having a special relationship with that director as specified by Ministry of Finance Order, to the total number of directors is one-third or less.
machine translation, not official
**第三項** 財務大臣は、第一項の指定をしたときは、これを告示する。
art-73/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-3
When the Minister of Finance has made the designation under paragraph (1), the Minister is to give public notice of it.
machine translation, not official
### 第七十四条（特定退職金共済団体の承認） — Approval of Specified Retirement Allowance Mutual Aid Organizations
caption: machine translation, not official
art-74 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74
**第一項** 前条第一項の法人は、その行う退職金共済事業につき同項の承認を受けようとするときは、財務省令で定める事項を記載した申請書に退職金共済規程並びに一般社団法人及び一般財団法人にあつては定款の写しを添付し、これを当該法人の主たる事務所の所在地の所轄税務署長に提出しなければならない。
art-74/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-1
A corporation referred to in paragraph (1) of the preceding Article that wishes to obtain the approval referred to in that paragraph for the retirement allowance mutual aid business it conducts must attach the retirement allowance mutual aid rules and, in the case of a general incorporated association or general incorporated foundation, a copy of its articles of incorporation to a written application stating the matters specified by Ministry of Finance Order, and submit it to the competent district director with jurisdiction over the location of the principal office of that corporation.
machine translation, not official
**第二項** 前項の退職金共済規程は、その退職金共済事業が前条第一項各号に掲げる要件に該当するかどうかを判定するために必要な事項につき規定したものでなければならない。
art-74/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-2
The retirement allowance mutual aid rules referred to in the preceding paragraph must stipulate the matters necessary for determining whether the retirement allowance mutual aid business meets the requirements set out in the items of paragraph (1) of the preceding Article.
machine translation, not official
**第三項** 税務署長は、第一項の申請書の提出があつた場合において、これに添付された退職金共済規程が前条第一項各号に掲げる要件の全てに該当しているときは、その申請を承認するものとする。ただし、その申請をした法人が次条第二項の規定による承認の取消しの通知を受けた日又は同条第三項に規定する日以後一年以内に当該申請書を提出した場合は、この限りでない。
art-74/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-3
Where the written application referred to in paragraph (1) has been submitted, the district director is to approve the application if the retirement allowance mutual aid rules attached to it satisfy all of the requirements set out in the items of paragraph (1) of the preceding Article; provided, however, that this does not apply where the corporation that made the application submits the written application within one year after the day on which it received notice of the rescission of approval under Article 75, paragraph (2) or the day prescribed in paragraph (3) of that Article.
machine translation, not official
**第四項** 税務署長は、前項の規定による承認又は却下の処分をするときは、第一項の申請書を提出した法人に対し、書面によりその旨を通知する。
art-74/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-4
When the district director makes a disposition of approval or rejection under the preceding paragraph, the district director is to notify the corporation that submitted the written application referred to in paragraph (1) to that effect in writing.
machine translation, not official
**第五項** 前条第一項に規定する特定退職金共済団体（以下この款において「特定退職金共済団体」という。）は、第三項の規定による承認を受けた退職金共済規程のうち同条第一項各号に掲げる要件に係る事項の変更（同項第七号に規定する過去勤務期間又は合併等前勤務期間を退職給付金の額の計算の基礎に含めることとする変更を含む。以下この条及び次条第一項第一号において同じ。）をしようとするときは、その変更について第一項の税務署長の承認を受けなければならない。
art-74/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-5
A specified retirement allowance mutual aid organization prescribed in paragraph (1) of the preceding Article (hereinafter referred to as a "specified retirement allowance mutual aid organization" in this Subsection) that intends to change matters relating to the requirements set out in the items of paragraph (1) of that Article in the retirement allowance mutual aid rules that have received approval under paragraph (3) (including a change that includes the past service period or period of service before a merger, etc. prescribed in paragraph (1), item (vii) of the preceding Article in the basis for calculating the amount of retirement benefits; the same applies in this Article and Article 75, paragraph (1), item (i)) must obtain the approval of the district director referred to in paragraph (1) for that change.
machine translation, not official
**第六項** 第一項、第二項、第三項本文及び第四項の規定は、前項に規定する変更に係る承認について準用する。
art-74/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-6
The provisions of paragraphs (1) and (2), the main clause of paragraph (3), and paragraph (4) apply mutatis mutandis to the approval for a change prescribed in the preceding paragraph.
machine translation, not official
### 第七十五条（特定退職金共済団体の承認の取消し等） — Rescission of Approval of Specified Retirement Allowance Mutual Aid Organizations, etc.
caption: machine translation, not official
art-75 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75
**第一項** 税務署長は、特定退職金共済団体につき次に掲げる事実があると認めるときは、前条第三項本文の規定による承認を取り消すことができる。
art-75/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-1
When the district director finds that there is any of the following facts with respect to a specified retirement allowance mutual aid organization, the district director may rescind the approval under the main clause of Article 74, paragraph (3).
machine translation, not official
**一** 当該特定退職金共済団体の退職金共済規程のうち第七十三条第一項各号（特定退職金共済団体の要件）に掲げる要件に係る事項について前条第五項の規定による承認を受けないで変更をしたこと。
art-75/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-1/item-1
that specified retirement allowance mutual aid organization has changed matters in its retirement allowance mutual aid rules relating to the requirements set out in the items of Article 73, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) without obtaining the approval under Article 74, paragraph (5);
machine translation, not official
**二** 当該特定退職金共済団体の退職金共済事業につき第七十三条第一項第一号、第四号、第五号、第十号又は第十一号に掲げる要件に反する事実があること。
art-75/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-1/item-2
there is a fact in violation of the requirements set out in Article 73, paragraph (1), item (i), (iv), (v), (x), or (xi) with respect to the retirement allowance mutual aid business of that specified retirement allowance mutual aid organization;
machine translation, not official
**三** 当該特定退職金共済団体の全ての被共済者につき第七十三条第一項第二号、第三号又は第六号から第八号までに掲げる要件に反する事実があること。
art-75/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-1/item-3
there is a fact in violation of the requirements set out in Article 73, paragraph (1), item (ii), item (iii), or items (vi) through (viii) with respect to all covered persons of that specified retirement allowance mutual aid organization.
machine translation, not official
**第二項** 税務署長は、前項の規定による承認の取消しの処分をするときは、同項の特定退職金共済団体に対し、書面によりその旨を通知する。
art-75/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-2
When the district director makes a disposition of rescission of approval under the preceding paragraph, the district director is to notify the specified retirement allowance mutual aid organization referred to in that paragraph to that effect in writing.
machine translation, not official
**第三項** 特定退職金共済団体は、その行う退職金共済事業を廃止しようとするときは、その旨、その特定退職金共済団体の名称及び所在地並びに当該退職金共済事業を廃止しようとする年月日を記載した届出書を当該廃止しようとする日までに前条第一項の税務署長に提出しなければならない。この場合において、当該届出書の提出があつたときは、同日において、当該特定退職金共済団体に係る同条第三項本文の規定による承認は、その効力を失うものとする。
art-75/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-3
A specified retirement allowance mutual aid organization that intends to abolish the retirement allowance mutual aid business it conducts must submit to the district director referred to in paragraph (1) of the preceding Article, by the day on which it intends to abolish it, a written notice stating that fact, the name and location of that specified retirement allowance mutual aid organization, and the date on which it intends to abolish that retirement allowance mutual aid business. In this case, when that written notice has been submitted, the approval under the main clause of paragraph (3) of that Article relating to that specified retirement allowance mutual aid organization ceases to be effective on that day.
machine translation, not official
### 第七十六条（退職金共済制度等に基づく一時金で退職手当等とみなさないもの） — Lump-Sum Payments Based on Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed to Constitute Severance Pay or Other Such Compensation
caption: machine translation, not official
art-76 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76
**第一項** 第七十二条第三項第一号（退職手当等とみなす一時金）に掲げる一時金は、次に掲げる給付（一時金に該当するものに限る。）を含まないものとする。
art-76/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1
The lump-sum payments set out in Article 72, paragraph (3), item (i) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) do not include the following benefits (limited to those that constitute lump-sum payments):
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**一** 特定退職金共済団体が前条第一項の規定による承認の取消しを受け、又は同条第三項に規定する届出書を提出した場合において、その取消しを受け、又はその届出書の提出をした法人がその取消しを受けた時又は同項に規定する日以後に行う給付
art-76/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1/item-1
where a specified retirement allowance mutual aid organization has had its approval rescinded under paragraph (1) of the preceding Article or has submitted the written notice prescribed in paragraph (3) of that Article, benefits made by the corporation that had the approval rescinded or submitted the written notice on or after the time when the approval was rescinded or the day prescribed in that paragraph;
machine translation, not official
**二** 特定退職金共済団体が行う給付で、これに対応する掛金のうちに次に掲げる掛金が含まれているもの
art-76/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1/item-2
benefits made by a specified retirement allowance mutual aid organization, the premiums corresponding to which include the following premiums:
machine translation, not official
**イ** 第七十三条第一項第一号（特定退職金共済団体の要件）に掲げる要件に反して被共済者が自ら負担した掛金
art-76/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1/item-2/sub-1
premiums that a covered person has borne personally in violation of the requirement set out in Article 73, paragraph (1), item (i) (Requirements for Specified Retirement Allowance Mutual Aid Organizations);
machine translation, not official
**ロ** 第七十三条第一項第二号に掲げる要件に反して、当該特定退職金共済団体の被共済者が既に他の特定退職金共済団体の被共済者となつており、その者について、当該他の特定退職金共済団体の退職金共済契約に係る共済期間が当該特定退職金共済団体に係る共済期間と重複している場合における当該特定退職金共済団体に係る掛金
art-76/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1/item-2/sub-2
where, in violation of the requirement set out in Article 73, paragraph (1), item (ii), a covered person of that specified retirement allowance mutual aid organization has already become a covered person of another specified retirement allowance mutual aid organization and, with respect to that person, the mutual aid period under the retirement allowance mutual aid contract of that other specified retirement allowance mutual aid organization overlaps with the mutual aid period relating to that specified retirement allowance mutual aid organization, the premiums relating to that specified retirement allowance mutual aid organization;
machine translation, not official
**ハ** 第七十三条第一項第三号に掲げる要件に反して被共済者とされた者についての掛金
art-76/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1/item-2/sub-3
premiums for a person who has been made a covered person in violation of the requirement set out in Article 73, paragraph (1), item (iii);
machine translation, not official
**ニ** 掛金の月額が第七十三条第一項第六号に定める限度（同項第七号に規定する過去勤務等通算期間に対応する掛金の額にあつては、同号ロに定める限度）を超えて支出された場合における当該掛金
art-76/par-1/item-2/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1/item-2/sub-4
where the monthly amount of premiums has been paid out in excess of the limit prescribed in Article 73, paragraph (1), item (vi) (or, for the amount of premiums corresponding to the aggregated past service period prescribed in item (vii) of that paragraph, the limit prescribed in (b) of that item), those premiums;
machine translation, not official
**ホ** 第七十三条第一項第七号イに掲げる要件に反して同号に規定する過去勤務等通算期間を定め、当該過去勤務等通算期間に対応するものとして払い込んだ掛金
art-76/par-1/item-2/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1/item-2/sub-5
premiums paid in as corresponding to the aggregated past service period, where the aggregated past service period prescribed in Article 73, paragraph (1), item (vii) was determined in violation of the requirement set out in (a) of that item;
machine translation, not official
**ヘ** 当該特定退職金共済団体の被共済者となつた日前の期間（当該被共済者の第七十三条第一項第七号に規定する過去勤務等通算期間を除く。）を給付の計算の基礎に含め、当該期間に対応するものとして払い込んだ掛金
art-76/par-1/item-2/sub-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1/item-2/sub-6
premiums paid in as corresponding to a period before the day on which the person became a covered person of that specified retirement allowance mutual aid organization (excluding the aggregated past service period of that covered person prescribed in Article 73, paragraph (1), item (vii)), where that period was included in the basis for calculating the benefit.
machine translation, not official
**第二項** 第七十二条第三項第四号に規定する適格退職年金契約に基づいて支給を受ける一時金は、次に掲げる給付（一時金に該当するものに限る。）を含まないものとする。
art-76/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2
The lump-sum payment received under a qualified retirement pension contract prescribed in Article 72, paragraph (3), item (iv) does not include the following benefits (limited to those that constitute lump-sum payments):
machine translation, not official
**一** 法人税法附則第二十条第一項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約に係る信託、生命保険又は生命共済の業務を行う信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む銀行を含む。）、生命保険会社（保険業法第二条第三項（定義）に規定する生命保険会社及び同条第八項に規定する外国生命保険会社等をいう。）又は農業協同組合連合会（以下この項において「信託会社等」という。）が法人税法附則第二十条第三項に規定する適格退職年金契約につき法人税法施行令附則第十八条第一項（適格退職年金契約の承認の取消し）の規定による承認の取消しを受けた場合において、その信託会社等が当該契約に基づきその取消しを受けた時以後に行う給付
art-76/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2/item-1
where a trust company (including a bank that conducts the trust business prescribed in Article 1, paragraph (1) (Approval for Additional Business) of the Act on Engagement in Trust Business by Financial Institutions), a life insurance company (meaning a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act and a foreign life insurance company, etc. prescribed in paragraph (8) of that Article), or a federation of agricultural cooperatives (hereinafter in this paragraph referred to as a "trust company, etc.") that conducts business of trust, life insurance, or life mutual aid relating to a qualified retirement pension contract prescribed in Article 20, paragraph (1) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act has had the approval of a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the Corporation Tax Act rescinded under Article 18, paragraph (1) (Rescission of Approval of Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, benefits made by that trust company, etc. under that contract on or after the time when the approval was rescinded;
machine translation, not official
**二** 前号に規定する業務を行う信託会社等が行う給付で、これに対応する掛金又は保険料のうちに法人税法施行令附則第十六条第一項第三号（適格退職年金契約の要件等）に掲げる要件に反して同項第二号に規定する受益者等とされた者に係る掛金又は保険料が含まれているもの
art-76/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2/item-2
benefits made by a trust company, etc. that conducts the business prescribed in the preceding item, the premiums or insurance premiums corresponding to which include premiums or insurance premiums relating to a person treated as a beneficiary, etc. prescribed in Article 16, paragraph (1), item (ii) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act in violation of the requirement set out in item (iii) of that paragraph (Requirements for Qualified Retirement Pension Contracts, etc.).
machine translation, not official
**第三項** 税務署長は、特定退職金共済団体の被共済者又は前項第二号に規定する受益者等のうちに第一項第二号又は前項第二号に掲げる給付を受けるべき者があると認めたときは、当該特定退職金共済団体又は同号に規定する信託会社等に対し、書面によりその旨及びその者の氏名を通知するものとする。
art-76/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-3
When the district director finds that, among the covered persons of a specified retirement allowance mutual aid organization or the beneficiaries, etc. prescribed in item (ii) of the preceding paragraph, there is a person who is to receive the benefits set out in paragraph (1), item (ii) or item (ii) of the preceding paragraph, the district director is to notify that specified retirement allowance mutual aid organization or the trust company, etc. prescribed in that item to that effect and the name of that person in writing.
machine translation, not official
**第四項** 第一項及び第二項に規定する給付として支給される金額は、一時所得に係る収入金額とする。
art-76/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-4
The amount paid as the benefits prescribed in paragraphs (1) and (2) is treated as revenue relating to occasional income.
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### 第七十七条（退職所得の収入の時期） — Timing of Revenue from Retirement Income
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art-77 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-77
**第一項** 居住者が一の勤務先を退職することにより二以上の法第三十条第一項（退職所得）に規定する退職手当等の支払を受ける権利を有することとなる場合には、その者の支払を受ける当該退職手当等については、これらのうち最初に支払を受けるべきものの支払を受けるべき日の属する年における収入金額として同条の規定を適用する。
art-77/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-77/par-1
Where a Resident comes to have the right to receive payment of two or more instances of severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income) of the Act upon retiring from one place of employment, Article 30 of the Act applies to that severance pay or other such compensation that the person receives as revenue for the year containing the day on which the first of them is to be received.
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## 第五款 山林所得 — Subsection 5 Timber Income
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pt-2/ch-1/sec-1/subsec-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#pt-2/ch-1/sec-1/subsec-5
### 第七十八条（用語の意義） — Meanings of the Terms
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art-78 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-78
**第一項** この款において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-78/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-78/par-1
In this Subsection, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 分収造林契約 分収林特別措置法（昭和三十三年法律第五十七号）第二条第一項（定義）に規定する分収造林契約その他一定の土地についての造林に関し、その土地の所有者、当該土地の所有者以外の者でその土地につき造林を行うもの及びこれらの者以外の者でその造林に関する費用の全部若しくは一部を負担するものの三者又はこれらの者のうちのいずれか二者が当事者となつて締結する契約で、その契約条項中において、当該契約の当事者が当該契約に係る造林による収益を一定の割合により分収することを約定しているものをいう。
art-78/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-78/par-1/item-1
Afforestation profit-sharing contract: a contract prescribed in Article 2, paragraph (1) (Definitions) of the Act on Special Measures concerning Shared Forest (Act No. 57 of 1958) and any other contract concluded, with respect to afforestation on a certain parcel of land, by the three parties of the owner of that land, a person other than the owner of that land who carries out afforestation on that land, and a person other than those persons who bears all or part of the expenses concerning that afforestation, or by any two of those parties, in which the parties to that contract agree, in the terms of that contract, to share the profits from afforestation under that contract at a certain ratio;
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**二** 分収育林契約 分収林特別措置法第二条第二項に規定する分収育林契約その他一定の土地に生育する山林の保育及び管理（以下この款において「育林」という。）に関し、その土地の所有者、当該土地の所有者以外の者でその山林につき育林を行うもの及びこれらの者以外の者でその育林に関する費用の全部若しくは一部を負担するものの三者又はこれらの者のうちのいずれか二者が当事者となつて締結する契約で、その契約条項中において、当該契約の当事者が当該契約に係る育林による収益を一定の割合により分収することを約定しているものをいう。
art-78/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-78/par-1/item-2
Forest-tending profit-sharing contract: a contract prescribed in Article 2, paragraph (2) of that Act and any other contract concluded, with respect to the conservation and management of forested land growing on a certain parcel of land (hereinafter in this Subsection referred to as "forest tending"), by the three parties of the owner of that land, a person other than the owner of that land who carries out forest tending on that forested land, and a person other than those persons who bears all or part of the expenses concerning that forest tending, or by any two of those parties, in which the parties to that contract agree, in the terms of that contract, to share the profits from forest tending under that contract at a certain ratio.
machine translation, not official
### 第七十八条の二（分収造林契約又は分収育林契約の収益） — Profits from Afforestation Profit-Sharing Contracts or Forest-Tending Profit-Sharing Contracts
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art-78-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-2
**第一項** 分収造林契約の当事者が当該契約に基づきその契約の目的となつた山林の造林による収益のうち当該山林の伐採又は譲渡による収益（第九十四条第一項各号（山林所得の収入金額とされる保険金等）に掲げるものを含む。次項において同じ。）を当該契約に定める一定の割合により分収する金額は、第三項に定めがあるものを除き、山林所得に係る収入金額とする。
art-78-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-2/par-1
The amount that a party to an afforestation profit-sharing contract receives, pursuant to that contract, by sharing at the fixed ratio specified in that contract among the profits from afforestation of forested land that is the subject of the contract, the profits from the felling of trees in that forested land or from the transfer of that forested land (including those listed in the items of Article 94, paragraph (1) (Insurance Proceeds or Similar Benefits Treated as Revenue from Timber Income); the same applies in the following paragraph), is, except as provided for in paragraph (3), revenue pertaining to timber income.
machine translation, not official
**第二項** 分収育林契約の当事者が当該契約に基づきその契約の目的となつた山林の育林による収益のうち当該山林の伐採又は譲渡による収益を当該契約に定める一定の割合により分収する金額は、次項に定めがあるものを除き、山林所得に係る収入金額とする。
art-78-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-2/par-2
The amount that a party to a forest-tending profit-sharing contract receives, pursuant to that contract, by sharing at the fixed ratio specified in that contract the profits from the felling of trees in forested land that is the subject of the contract, or from the transfer of that forested land, among the profits from forest tending of that forested land, is, except as provided for in the following paragraph, revenue pertaining to timber income.
machine translation, not official
**第三項** 分収造林契約又は分収育林契約の当事者がその契約に基づき分収する金額で次の各号に掲げる金額のいずれかに該当するものは、山林所得以外の各種所得に係る収入金額とする。
art-78-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-2/par-3
Among the amounts shared by parties to an afforestation profit-sharing contract or forest-tending profit-sharing contract pursuant to that contract, an amount that falls under any of the amounts listed in the following items is revenue pertaining to Each Class of Income other than timber income.
machine translation, not official
**一** 分収造林契約又は分収育林契約の目的となつた山林の伐採又は譲渡前にその契約に定める一定の割合により分収する金額（第九十四条第一項各号に掲げるものを除く。）
art-78-2/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-2/par-3/item-1
An amount shared at the fixed ratio specified in the contract before the felling of trees in forested land that is the subject of the afforestation profit-sharing contract or forest-tending profit-sharing contract, or before the transfer of that forested land (excluding those listed in the items of Article 94, paragraph (1));
machine translation, not official
**二** 分収造林契約又は分収育林契約の締結の期間中引き続きその契約に係る地代、利息その他の対価（当該契約に基づく造林又は育林に係るものを除く。）に相当する金額の支払を受ける者が当該契約に定める一定の割合により分収する金額
art-78-2/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-2/par-3/item-2
An amount shared at the fixed ratio specified in the contract by a person who continuously receives, throughout the period of the conclusion of an afforestation profit-sharing contract or forest-tending profit-sharing contract, payment of an amount equivalent to land rent, interest, or other consideration pertaining to that contract (excluding that pertaining to afforestation or forest tending under that contract);
machine translation, not official
**三** 分収造林契約又は分収育林契約に係る権利を取得した日以後五年以内にその契約に定める一定の割合により分収する金額
art-78-2/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-2/par-3/item-3
An amount shared at the fixed ratio specified in the contract within five years after the date of acquiring the rights pertaining to the afforestation profit-sharing contract or forest-tending profit-sharing contract.
machine translation, not official
### 第七十八条の三（分収造林契約又は分収育林契約に係る権利の譲渡等による所得） — Income from the Transfer, etc. of Rights Pertaining to Afforestation Profit-Sharing Contracts or Forest-Tending Profit-Sharing Contracts
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art-78-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-3
**第一項** 分収造林契約又は分収育林契約に係る権利の譲渡による収入金額は、次項に定めがあるものを除き、山林所得に係る収入金額とする。
art-78-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-3/par-1
Revenue from the transfer of rights pertaining to an afforestation profit-sharing contract or forest-tending profit-sharing contract is, except as provided for in the following paragraph, revenue pertaining to timber income.
machine translation, not official
**第二項** 次の各号に掲げる分収造林契約又は分収育林契約の当事者の当該各号に掲げる収入金額は、事業所得又は雑所得に係る収入金額とする。
art-78-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-3/par-2
The revenue listed in each of the following items of a party to an afforestation profit-sharing contract or forest-tending profit-sharing contract listed in those items is revenue pertaining to business income or miscellaneous income:
machine translation, not official
**一** 分収造林契約の当事者である土地の所有者若しくは造林者（当該土地の所有者以外の者で当該契約の目的となつた土地につき造林を行うものをいう。以下この項において同じ。）又は分収育林契約の当事者である土地の所有者若しくは育林者（当該土地の所有者以外の者で当該契約の目的となつた山林の育林を行うものをいう。以下この項において同じ。） その契約に係る権利の取得の日以後五年以内にした当該権利の譲渡による収入金額
art-78-3/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-3/par-2/item-1
The owner of land or forest planter (meaning a person other than the owner of that land who carries out afforestation on the land that is the subject of that contract; the same applies hereinafter in this paragraph) who is a party to an afforestation profit-sharing contract, or the owner of land or forest tender (meaning a person other than the owner of that land who carries out forest tending on the forested land that is the subject of that contract; the same applies hereinafter in this paragraph) who is a party to a forest-tending profit-sharing contract: revenue from a transfer of the rights pertaining to that contract made within five years after the date of acquiring those rights;
machine translation, not official
**二** 分収造林契約の当事者である造林費負担者（当該契約に係る土地の所有者及び造林者以外の者でその造林に関する費用の全部又は一部を負担するものをいう。第四項において同じ。）又は分収育林契約の当事者である育林費負担者（当該契約に係る土地の所有者及び育林者以外の者でその育林に関する費用の全部又は一部を負担するものをいう。第四項において同じ。） その契約に係る権利の譲渡による収入金額（第四項本文の規定の適用を受けるものを除く。）
art-78-3/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-3/par-2/item-2
An afforestation cost bearer who is a party to an afforestation profit-sharing contract (meaning a person other than the owner of the land and the forest planter pertaining to that contract who bears all or part of the expenses concerning that afforestation; the same applies in paragraph (4)) or a person bearing forest-tending costs who is a party to a forest-tending profit-sharing contract (meaning a person other than the owner of the land and the forest tender pertaining to that contract who bears all or part of the expenses concerning that forest tending; the same applies in paragraph (4)): revenue from the transfer of the rights pertaining to that contract (excluding that to which the main clause of paragraph (4) applies).
machine translation, not official
**第三項** 山林の所有者が当該山林につき分収育林契約を締結することにより、当該契約を締結する他の者から支払を受ける当該契約の目的となつた山林の持分の対価の額は、山林所得に係る収入金額とする。ただし、当該山林の取得の日以後五年以内に支払を受ける当該持分の対価の額は、事業所得又は雑所得に係る収入金額とする。
art-78-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-3/par-3
The amount of consideration for a share in the forested land that is the subject of a forest-tending profit-sharing contract, which the owner of forested land receives from another person concluding that contract by concluding a forest-tending profit-sharing contract in respect of that forested land, is revenue pertaining to timber income; provided, however, that the amount of consideration for that share received within five years after the date of acquisition of that forested land is revenue pertaining to business income or miscellaneous income.
machine translation, not official
**第四項** 分収造林契約又は分収育林契約の当事者が、不特定の者に対しその契約の造林費負担者又は育林費負担者として権利を取得し義務を負うこととなるための申込みを勧誘したことにより、新たに当該権利を取得し義務を負うこととなつた者から支払を受ける持分の対価の額は、山林所得に係る収入金額とする。ただし、当該当事者が当該契約に係る権利の取得の日以後五年以内に支払を受ける当該持分の対価の額は、事業所得又は雑所得に係る収入金額とする。
art-78-3/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-3/par-4
The amount of consideration for a share received from a person who has newly come to acquire rights and assume obligations by reason of a party to an afforestation profit-sharing contract or forest-tending profit-sharing contract having solicited unspecified persons to apply to acquire rights and assume obligations as an afforestation cost bearer or person bearing forest-tending costs under that contract is revenue pertaining to timber income; provided, however, that the amount of consideration for that share that that party receives within five years after the date of acquisition of the rights pertaining to that contract is revenue pertaining to business income or miscellaneous income.
machine translation, not official
## 第六款 譲渡所得 — Subsection 6 Capital Gains
heading: machine translation, not official
pt-2/ch-1/sec-1/subsec-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#pt-2/ch-1/sec-1/subsec-6
### 第七十九条（資産の譲渡とみなされる行為） — Acts Deemed to Be Transfers of Assets
caption: machine translation, not official
art-79 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79
**第一項** 法第三十三条第一項（譲渡所得）に規定する政令で定める行為は、建物若しくは構築物の所有を目的とする地上権若しくは賃借権（以下この条において「借地権」という。）又は地役権（特別高圧架空電線の架設、特別高圧地中電線若しくはガス事業法第二条第十二項（定義）に規定するガス事業者が供給する高圧のガスを通ずる導管の敷設、飛行場の設置、懸垂式鉄道若しくは跨座式鉄道の敷設又は砂防法（明治三十年法律第二十九号）第一条（定義）に規定する砂防設備である導流堤その他財務省令で定めるこれに類するもの（第一号において「導流堤等」という。）の設置、都市計画法（昭和四十三年法律第百号）第四条第十四項（定義）に規定する公共施設の設置若しくは同法第八条第一項第四号（地域地区）の特定街区内における建築物の建築のために設定されたもので、建造物の設置を制限するものに限る。以下この条において同じ。）の設定（借地権に係る土地の転貸その他他人に当該土地を使用させる行為を含む。以下この条において同じ。）のうち、その対価として支払を受ける金額が次の各号に掲げる場合の区分に応じ当該各号に定める金額の十分の五に相当する金額を超えるものとする。
art-79/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1
The acts specified by Cabinet Order prescribed in Article 33, paragraph (1) (Capital Gains) of the Act are, among the establishment of superficies or a right of lease for the purpose of owning a building or structure (hereinafter in this Article referred to as a "land leasehold right") or of a servitude (limited to a servitude that restricts the installation of structures and that has been established for the purpose of the erection of extra-high-voltage overhead electric wires, the laying of extra-high-voltage underground electric wires or of conduits carrying high-pressure gas supplied by a gas business operator prescribed in Article 2, paragraph (12) (Definitions) of the Gas Business Act, the establishment of an airfield, the laying of suspended railways or straddle-beam railways, or the installation of training dikes, etc. (meaning training dikes that are erosion control facilities prescribed in Article 1 (Definitions) of the Erosion Control Act (Act No. 29 of 1897) and other things similar thereto specified by Ministry of Finance Order; referred to as "training dikes, etc." in item (i)), the installation of public facilities prescribed in Article 4, paragraph (14) (Definitions) of the City Planning Act (Act No. 100 of 1968), or the construction of buildings within a special urban block under Article 8, paragraph (1), item (iv) (Districts and Zones) of that Act; the same applies hereinafter in this Article) (including a sublease of land pertaining to a land leasehold right and other acts of having another person use that land; the same applies hereinafter in this Article), those for which the amount received as consideration exceeds the amount equivalent to five-tenths of the amount specified in the following items for the categories of cases listed in those items.
machine translation, not official
**一** 当該設定が建物若しくは構築物の全部の所有を目的とする借地権又は地役権の設定である場合（第三号に掲げる場合を除く。） その土地（借地権者にあつては、借地権。次号において同じ。）の価額（当該設定が、地下若しくは空間について上下の範囲を定めた借地権若しくは地役権の設定である場合又は導流堤等若しくは河川法（昭和三十九年法律第百六十七号）第六条第一項第三号（河川区域）に規定する遊水地その他財務省令で定めるこれに類するものの設置を目的とした地役権の設定である場合には、当該価額の二分の一に相当する金額）
art-79/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1/item-1
Where that establishment is the establishment of a land leasehold right or servitude for the purpose of owning the whole of a building or structure (excluding the case listed in item (iii)): the value of that land (for a holder of a land leasehold right, the land leasehold right; the same applies in the following item) (where that establishment is the establishment of a land leasehold right or servitude that specifies a vertical range for underground or space, or the establishment of a servitude for the purpose of installing training dikes, etc. or retarding basins prescribed in Article 6, paragraph (1), item (iii) (River Areas) of the River Act (Act No. 167 of 1964) and other similar things specified by Ministry of Finance Order, an amount equivalent to one-half of that value);
machine translation, not official
**二** 当該設定が建物又は構築物の一部の所有を目的とする借地権の設定である場合 その土地の価額に、その建物又は構築物の床面積（当該対価の額が、当該建物又は構築物の階その他利用の効用の異なる部分ごとにその異なる効用に係る適正な割合を勘案して算定されているときは、当該割合による調整後の床面積。以下この号において同じ。）のうちに当該借地権に係る建物又は構築物の一部の床面積の占める割合を乗じて計算した金額
art-79/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1/item-2
Where that establishment is the establishment of a land leasehold right for the purpose of owning a part of a building or structure: the amount calculated by multiplying the value of that land by the ratio that the floor area of the part of the building or structure pertaining to that land leasehold right occupies in the floor area of that building or structure (where the amount of that consideration is calculated, for each floor of that building or structure or other part differing in utility of use, taking into account the appropriate ratio pertaining to that differing utility, the floor area as adjusted by that ratio; the same applies hereinafter in this item);
machine translation, not official
**三** 当該設定が施設又は工作物（大深度地下の公共的使用に関する特別措置法（平成十二年法律第八十七号）第十六条（使用の認可の要件）の規定により使用の認可を受けた事業（以下この号において「認可事業」という。）と一体的に施行される事業として当該認可事業に係る同法第十四条第二項第二号（使用認可申請書）の事業計画書に記載されたものにより設置されるもののうち財務省令で定めるものに限る。）の全部の所有を目的とする地下について上下の範囲を定めた借地権の設定である場合 その土地（借地権者にあつては、借地権）の価額の二分の一に相当する金額に、その土地（借地権者にあつては、借地権に係る土地）における地表から同法第二条第一項各号（定義）に掲げる深さのうちいずれか深い方の深さ（以下この号において「大深度」という。）までの距離のうちに当該借地権の設定される範囲のうち最も浅い部分の深さから当該大深度（当該借地権の設定される範囲より深い地下であつて当該大深度よりも浅い地下において既に地下について上下の範囲を定めた他の借地権が設定されている場合には、当該他の借地権の範囲のうち最も浅い部分の深さ）までの距離の占める割合を乗じて計算した金額
art-79/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1/item-3
Where that establishment is the establishment of a land leasehold right specifying a vertical range underground for the purpose of owning the whole of a facility or structure (limited to those specified by Ministry of Finance Order among those to be installed under a project stated, as a project carried out integrally with a project that has received authorization of use pursuant to Article 16 (Requirements for Authorization of Use) of the Act on Special Measures concerning Public Use of Deep Underground (Act No. 87 of 2000) (hereinafter in this item referred to as an "authorized project"), in the business plan under Article 14, paragraph (2), item (ii) (Application for Authorization of Use) of that Act pertaining to that authorized project): the amount calculated by multiplying an amount equivalent to one-half of the value of that land (for a holder of a land leasehold right, the land leasehold right) by the ratio that the distance from the depth of the shallowest part of the range in which that land leasehold right is established to that great depth (where, in the underground deeper than the range in which that land leasehold right is established but shallower than that great depth, another land leasehold right specifying a vertical range underground has already been established, the depth of the shallowest part of the range of that other land leasehold right) occupies in the distance from the ground surface to the deeper of the depths listed in the items of Article 2, paragraph (1) (Definitions) of that Act (hereinafter in this item referred to as "great depth") on that land (for a holder of a land leasehold right, the land pertaining to the land leasehold right).
machine translation, not official
**第二項** 借地権に係る土地を他人に使用させる場合において、その土地の使用により、その使用の直前におけるその土地の利用状況に比し、その土地の所有者及びその借地権者がともにその土地の利用を制限されることとなるときは、これらの者については、これらの者が使用の対価として支払を受ける金額の合計額を前項に規定する支払を受ける金額とみなして、同項の規定を適用する。
art-79/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-2
Where land pertaining to a land leasehold right is made available for use by another person, if, due to that use, both the owner of that land and the holder of that land leasehold right come to have their use of the land restricted compared with the state of use of the land immediately before that use, the provisions of the preceding paragraph apply to those persons by deeming the sum of the amounts that those persons receive as consideration for that use to be the amount received prescribed in that paragraph.
machine translation, not official
**第三項** 第一項の規定の適用については、借地権又は地役権の設定の対価として支払を受ける金額が当該設定により支払を受ける地代の年額の二十倍に相当する金額以下である場合には、当該設定は、同項の行為に該当しないものと推定する。
art-79/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-3
With regard to the application of the provisions of paragraph (1), where the amount received as consideration for the establishment of a land leasehold right or servitude is equal to or less than the amount equivalent to 20 times the annual amount of the land rent received by that establishment, that establishment is presumed not to fall under the acts referred to in that paragraph.
machine translation, not official
### 第八十条（特別の経済的な利益で借地権の設定等による対価とされるもの） — Special Economic Benefits Treated as Consideration for the Establishment, etc. of Land Leasehold Rights
caption: machine translation, not official
art-80 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-80
**第一項** 前条第一項に規定する借地権又は地役権の設定（当該借地権に係る土地の転貸その他他人に当該土地を使用させる行為を含む。以下この条において同じ。）をしたことに伴い、通常の場合の金銭の貸付けの条件に比し特に有利な条件による金銭の貸付け（いずれの名義をもつてするかを問わず、これと同様の経済的性質を有する金銭の交付を含む。以下この条において同じ。）その他特別の経済的な利益を受ける場合には、当該金銭の貸付けにより通常の条件で金銭の貸付けを受けた場合に比して受ける利益その他当該特別の経済的な利益の額を前条第一項又は第二項に規定する対価の額に加算した金額をもつてこれらの規定に規定する支払を受ける金額とみなして、これらの規定を適用する。
art-80/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-80/par-1
Where, accompanying the establishment of a land leasehold right or servitude prescribed in paragraph (1) of the preceding Article (including a sublease of land pertaining to that land leasehold right and other acts of having another person use that land; the same applies hereinafter in this Article), a person receives a loan of money on terms particularly favorable compared with the terms of an ordinary loan of money (including, regardless of the name under which it is made, the delivery of money having a similar economic nature; the same applies hereinafter in this Article) or other special economic benefit, paragraphs (1) and (2) of the preceding Article apply by deeming the amount obtained by adding the benefit received through that loan of money compared with a case of receiving a loan of money on ordinary terms, and the amount of other such special economic benefit, to the amount of consideration prescribed in paragraph (1) or (2) of the preceding Article to be the amount received prescribed in those provisions.
machine translation, not official
**第二項** 前項の場合において、その受けた金銭の貸付けにより通常の条件で金銭の貸付けを受けた場合に比して受ける利益の額は、当該貸付けを受けた金額から、当該金額について通常の利率（当該貸付けを受けた金額につき利息を附する旨の約定がある場合には、その利息に係る利率を控除した利率）の十分の五に相当する利率による複利の方法で計算した現在価値に相当する金額（当該金銭の貸付けを受ける期間が同項の設定に係る権利の存続期間に比して著しく短い期間として約定されている場合において、長期間にわたつて地代をすえ置く旨の約定がされていることその他当該権利に係る土地の上に存する建物又は構築物の状況、地代に関する条件等に照らし、当該金銭の貸付けを受けた期間が将来更新されるものと推測するに足りる明らかな事実があるときは、借地権又は地役権の設定を受けた者が当該設定により受ける利益から判断して当該金銭の貸付けが継続されるものと合理的に推定される期間を基礎として当該方法により計算した場合の現在価値に相当する金額）を控除した金額によるものとする。
art-80/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-80/par-2
In the case referred to in the preceding paragraph, the amount of the benefit received through the loan of money received, compared with a case of receiving a loan of money on ordinary terms, is to be the amount obtained by deducting from the amount of that loan the amount equivalent to the present value, calculated by the method of compound interest at a rate equivalent to five-tenths of the ordinary interest rate for that amount (where there is an agreement to attach interest to the amount of that loan, the rate obtained by deducting the interest rate pertaining to that interest) (where the period of receiving that loan of money is agreed to be a period markedly shorter than the duration of the right pertaining to the establishment referred to in that paragraph, and there is a clear fact sufficient to presume that the period of receiving that loan will be renewed in the future in light of an agreement to hold the land rent unchanged over a long period, the condition of buildings or structures existing on the land pertaining to that right, the terms concerning land rent, and other matters, the amount equivalent to the present value calculated by that method on the basis of the period over which that loan of money is reasonably presumed to continue, judging from the benefit received by the person granted the establishment of the land leasehold right or servitude through that establishment).
machine translation, not official
### 第八十一条（譲渡所得の基因とされない棚卸資産に準ずる資産） — Assets Equivalent to Inventory Not Treated as the Basis of Capital Gains
caption: machine translation, not official
art-81 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-81
**第一項** 法第三十三条第二項第一号（譲渡所得）に規定する政令で定めるものは、次に掲げる資産とする。
art-81/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-81/par-1
The assets specified by Cabinet Order prescribed in Article 33, paragraph (2), item (i) (Capital Gains) of the Act are the following assets:
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**一** 不動産所得、山林所得又は雑所得を生ずべき業務に係る第三条各号（棚卸資産の範囲）に掲げる資産に準ずる資産
art-81/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-81/par-1/item-1
assets equivalent to the assets set out in the items of Article 3 (Scope of Inventory) relating to business that is to generate real property income, timber income, or miscellaneous income;
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**二** 減価償却資産で第百三十八条第一項（少額の減価償却資産の取得価額の必要経費算入）の規定に該当するもの（同項に規定する取得価額が十万円未満であるもののうち、その者の業務の性質上基本的に重要なものを除く。）
art-81/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-81/par-1/item-2
Depreciable Assets that fall under Article 138, paragraph (1) (Inclusion of the Acquisition Price of Small-Value Depreciable Assets in Necessary Expenses) (excluding, among those for which the acquisition price prescribed in that paragraph is less than 100,000 yen, those that are fundamentally important in light of the nature of the person's business);
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**三** 減価償却資産で第百三十九条第一項（一括償却資産の必要経費算入）の規定の適用を受けたもの（その者の業務の性質上基本的に重要なものを除く。）
art-81/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-81/par-1/item-3
Depreciable Assets to which Article 139, paragraph (1) (Inclusion of Lump-sum Depreciable Assets in Necessary Expenses) applies (excluding those that are fundamentally important in light of the nature of the person's business).
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### 第八十二条（短期譲渡所得の範囲） — Scope of Short-Term Capital Gains
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art-82 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82
**第一項** 法第三十三条第三項第一号（短期譲渡所得）に規定する政令で定める所得は、次に掲げる所得とする。
art-82/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82/par-1
The income specified by Cabinet Order prescribed in Article 33, paragraph (3), item (i) (Short-Term Capital Gains) of the Act is the following income:
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**一** 自己の研究の成果である特許権、実用新案権その他の工業所有権、自己の育成の成果である育成者権、自己の著作に係る著作権及び自己の探鉱により発見した鉱床に係る採掘権の譲渡による所得
art-82/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82/par-1/item-1
income from the transfer of patent rights, utility model rights, and other industrial property rights resulting from one's own research, breeder's rights resulting from one's own breeding, copyrights relating to one's own works, and mining rights relating to mineral deposits discovered through one's own exploration;
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**二** 法第六十条第一項第一号（贈与等により取得した資産の取得費等）に掲げる相続又は遺贈により取得した同条第三項第一号に掲げる配偶者居住権の消滅（当該配偶者居住権を取得した時に当該配偶者居住権の目的となつている建物を譲渡したとしたならば同条第一項の規定により当該建物を取得した日とされる日以後五年を経過する日後の消滅に限る。）による所得
art-82/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82/par-1/item-2
income from the extinction of the spouse's right of residence acquired through the inheritance or bequest set out in Article 60, paragraph (1), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act, being the spouse's right of residence set out in paragraph (3), item (i) of that Article (limited to extinction after the day on which five years have elapsed from the day that would be regarded under paragraph (1) of that Article as the day on which the building that is the object of that spouse's right of residence was acquired, if that building had been transferred at the time of acquiring that spouse's right of residence);
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**三** 法第六十条第一項第一号に掲げる相続又は遺贈により取得した同条第三項第二号に掲げる配偶者居住権の目的となつている建物の敷地の用に供される土地（土地の上に存する権利を含む。以下この号において同じ。）を当該配偶者居住権に基づき使用する権利の消滅（当該権利を取得した時に当該土地を譲渡したとしたならば同条第一項の規定により当該土地を取得した日とされる日以後五年を経過する日後の消滅に限る。）による所得
art-82/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82/par-1/item-3
income from the extinction of the right to use, based on the spouse's right of residence, the land (including rights existing on land; the same applies hereinafter in this item) used as the site of the building that is the object of that spouse's right of residence, being the right set out in Article 60, paragraph (3), item (ii) of the Act that was acquired through the inheritance or bequest set out in paragraph (1), item (i) of that Article (limited to extinction after the day on which five years have elapsed from the day that would be regarded under paragraph (1) of that Article as the day on which the land was acquired, if that land had been transferred at the time of acquiring that right).
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## 第七款 雑所得 — Subsection 7 Miscellaneous Income
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pt-2/ch-1/sec-1/subsec-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#pt-2/ch-1/sec-1/subsec-7
### 第八十二条の二（公的年金等とされる年金） — Annuities Treated as Public Pension or Retirement Package
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art-82-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2
**第一項** 法第三十五条第三項第一号（公的年金等の定義）に規定する政令で定める年金（これに類する給付を含む。）は、次に掲げる年金とする。
art-82-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1
The annuities specified by Cabinet Order prescribed in Article 35, paragraph (3), item (i) (Definition of Public Pension or Retirement Package) of the Act (including similar benefits) are the following annuities:
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**一** 国民年金法等の一部を改正する法律（昭和六十年法律第三十四号）第五条（船員保険法の一部改正）の規定による改正前の船員保険法の規定に基づく年金
art-82-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1/item-1
an annuity based on the provisions of the Mariners Insurance Act prior to the amendment by the provisions of Article 5 (Partial Amendment of the Mariners Insurance Act) of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985);
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**二** 厚生年金保険法附則第二十八条（指定共済組合の組合員）に規定する共済組合が支給する年金
art-82-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1/item-2
an annuity paid by a mutual aid association prescribed in Article 28 (Members of Designated Mutual Aid Associations) of the Supplementary Provisions of the Employees' Pension Insurance Act;
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**三** 被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号。以下この項において「一元化法」という。）附則第四十一条第一項（追加費用対象期間を有する者の特例等）又は第六十五条第一項（追加費用対象期間を有する者の特例等）の規定に基づく年金
art-82-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1/item-3
an annuity based on the provisions of Article 41, paragraph (1) (Special Provisions for Persons with Periods Covered by Additional Costs, etc.) or Article 65, paragraph (1) (Special Provisions for Persons with Periods Covered by Additional Costs, etc.) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012; hereinafter in this paragraph referred to as the "Pension Unification Act");
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**四** 一元化法附則第三十六条第一項（改正前国共済法による職域加算額の経過措置）の規定によりなおその効力を有するものとされる同項の改正前国共済法の規定に基づく年金
art-82-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1/item-4
an annuity based on the provisions of the pre-amendment National Public Officers Mutual Aid Association Act referred to in Article 36, paragraph (1) (Transitional Measures for the Amount of Occupational Addition under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;
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**五** 一元化法附則第三十七条第一項（改正前国共済法による給付等）の規定によりなおその効力を有するものとされる同項の改正前国共済法の規定に基づく年金
art-82-2/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1/item-5
an annuity based on the provisions of the pre-amendment National Public Officers Mutual Aid Association Act referred to in Article 37, paragraph (1) (Benefits, etc. under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;
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**六** 旧令による共済組合等からの年金受給者のための特別措置法（昭和二十五年法律第二百五十六号）第三条第一項若しくは第二項（旧陸軍共済組合及び共済協会の権利義務の承継）、第四条第一項（外地関係共済組合に係る年金の支給）又は第七条の二第一項（旧共済組合員に対する年金の支給）の規定に基づく年金
art-82-2/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1/item-6
an annuity based on the provisions of Article 3, paragraph (1) or (2) (Succession to the Rights and Obligations of the Former Army Mutual Aid Association and Mutual Aid Society), Article 4, paragraph (1) (Payment of Annuities Relating to Overseas Mutual Aid Associations), or Article 7-2, paragraph (1) (Payment of Annuities to Former Members of Mutual Aid Associations) of the Act on Special Measures concerning Beneficiaries of Pension of Mutual Aid Association Established under Former Ordinances (Act No. 256 of 1950);
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**七** 地方公務員等共済組合法の一部を改正する法律（平成二十三年法律第五十六号）附則の規定に基づく年金
art-82-2/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1/item-7
an annuity based on the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011);
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**八** 一元化法附則第六十条第一項（改正前地共済法による職域加算額の経過措置）の規定によりなおその効力を有するものとされる同項の改正前地共済法の規定に基づく年金
art-82-2/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1/item-8
an annuity based on the provisions of the pre-amendment Local Public Officers, etc. Mutual Aid Association Act referred to in Article 60, paragraph (1) (Transitional Measures for the Amount of Occupational Addition under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;
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**九** 一元化法附則第六十一条第一項（改正前地共済法による給付等）の規定によりなおその効力を有するものとされる同項の改正前地共済法の規定に基づく年金
art-82-2/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1/item-9
an annuity based on the provisions of the pre-amendment Local Public Officers, etc. Mutual Aid Association Act referred to in Article 61, paragraph (1) (Benefits, etc. under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;
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**十** 一元化法附則第七十八条第一項（改正前私学共済法による職域加算額の経過措置）の規定によりなおその効力を有するものとされる同項の改正前私学共済法の規定に基づく年金
art-82-2/par-1/item-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1/item-10
an annuity based on the provisions of the pre-amendment Private School Personnel Mutual Aid Association Act referred to in Article 78, paragraph (1) (Transitional Measures for the Amount of Occupational Addition under the Pre-amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;
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**十一** 一元化法附則第七十九条（改正前私学共済法による給付）の規定によりなおその効力を有するものとされる同条の改正前私学共済法の規定に基づく年金
art-82-2/par-1/item-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1/item-11
an annuity based on the provisions of the pre-amendment Private School Personnel Mutual Aid Association Act referred to in Article 79 (Benefits under the Pre-amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that Article;
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**十二** 厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律第一条（農林漁業団体職員共済組合法等の廃止）の規定による廃止前の農林漁業団体職員共済組合法（昭和三十三年法律第九十九号）の規定に基づく年金
art-82-2/par-1/item-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1/item-12
an annuity based on the provisions of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 99 of 1958) prior to the abolition by the provisions of Article 1 (Abolition of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc.) of the Act on the Abolition, etc. of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. in Order to Integrate the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations;
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**十三** 旧厚生年金保険法第九章（厚生年金基金及び企業年金連合会）の規定に基づく年金
art-82-2/par-1/item-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-1/item-13
an annuity based on the provisions of Chapter IX (Employees' Pension Funds and the Pension Fund Association) of the former Employees' Pension Insurance Act.
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**第二項** 法第三十五条第三項第三号に規定する政令で定める年金（これに類する給付を含む。）は、次に掲げる給付とする。
art-82-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-2
The annuities specified by Cabinet Order prescribed in Article 35, paragraph (3), item (iii) of the Act (including similar benefits) are the following benefits:
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**一** 第七十二条第三項第一号又は第九号（退職手当等とみなす一時金）に規定する制度に基づいて支給される年金（これに類する給付を含む。）
art-82-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-2/item-1
annuities paid under the systems prescribed in Article 72, paragraph (3), item (i) or (ix) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) (including similar benefits);
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**二** 中小企業退職金共済法第十二条第一項（退職金の分割支給等）に規定する分割払の方法により支給される同条第五項に規定する分割退職金
art-82-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-2/item-2
installment retirement allowances paid by the method of installment payments prescribed in Article 12, paragraph (1) (Installment Payment of Retirement Allowances, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, as prescribed in paragraph (5) of that Article;
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**三** 第七十二条第三項第三号イに規定する小規模企業共済契約に基づいて小規模企業共済法第九条の三第一項（共済金の分割支給等）に規定する分割払の方法により支給される同条第五項に規定する分割共済金
art-82-2/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-2/item-3
installment mutual aid benefits paid, under a small enterprise mutual aid contract prescribed in Article 72, paragraph (3), item (iii), (a), by the method of installment payments prescribed in Article 9-3, paragraph (1) (Installment Payment of Mutual Aid Benefits, etc.) of the Small Enterprise Mutual Relief Projects Act, as prescribed in paragraph (5) of that Article;
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**四** 法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約に基づいて支給を受ける退職年金（当該契約に基づいて払い込まれた掛金又は保険料のうちにその退職年金が支給される基因となつた勤務をした者の負担した金額がある場合には、その年において支給される当該退職年金の額から当該退職年金の額（その年金の支給開始の日以後に当該契約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該退職年金に係る次条第一項の規定に準じて計算した割合を乗じて計算した金額を控除した金額に相当する部分に限る。）
art-82-2/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-2/item-4
a retirement pension received under a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act (where, out of the contributions or insurance premiums paid in under that contract, there is an amount borne by the person who performed the service that gave rise to the payment of that retirement pension, limited to the part equivalent to the amount obtained by deducting, from the amount of that retirement pension paid in that year, the amount calculated by multiplying the amount of that retirement pension (excluding the part equivalent to the amount of surplus distributed under that contract on or after the day on which payment of that annuity commenced) by the ratio calculated for that retirement pension in accordance with the provisions of paragraph (1) of the following Article);
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**五** 第七十二条第三項第五号イからハまでに掲げる規定に基づいて支給を受ける年金（同号に規定する規約に基づいて拠出された掛金のうちにその年金が支給される確定給付企業年金法第二十五条第一項（加入者）に規定する加入者（同項に規定する加入者であつた者を含む。）の負担した金額がある場合には、その年において支給される当該年金の額から当該年金の額（その年金の支給開始の日以後に当該規約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該年金に係る次条第一項の規定に準じて計算した割合を乗じて計算した金額を控除した金額に相当する部分に限る。）
art-82-2/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-2/item-5
An annuity paid pursuant to the provisions listed in Article 72, paragraph (3), item (v), (a) through (c) (limited, where the contributions made under the plan rules prescribed in that item include an amount borne by a member prescribed in Article 25, paragraph (1) (Members) of the Defined-Benefit Corporate Pension Act (including a person who was a member prescribed in that paragraph) to whom that annuity is paid, to the portion equivalent to the amount obtained by deducting, from the amount of that annuity paid in that year, the amount calculated by multiplying the amount of that annuity (excluding the amount of the portion equivalent to the amount of surplus distributed under those plan rules on or after the day on which payment of that annuity starts) by the ratio calculated in accordance with the provisions of paragraph (1) of the following Article);
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**六** 確定拠出年金法第四条第三項（承認の基準等）に規定する企業型年金規約又は同法第五十六条第三項（承認の基準等）に規定する個人型年金規約に基づいて同法第二十八条第一号（給付の種類）（同法第七十三条（企業型年金に係る規定の準用）において準用する場合を含む。）に掲げる老齢給付金として支給される年金
art-82-2/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-2/item-6
An annuity paid as the old-age benefit listed in Article 28, item (i) (Types of Benefits) of the Defined Contribution Pension Act (including as applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions Pertaining to Corporate-Type Pension Plans) of that Act) under the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of that Act or the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act.
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**第三項** 前項第一号に掲げる給付は、第七十六条第一項各号（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる給付（年金に該当するものに限る。）を含まないものとし、前項第四号に掲げる退職年金は、第七十六条第二項各号に掲げる給付（退職年金に該当するものに限る。）を含まないものとする。
art-82-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-3
The benefits listed in item (i) of the preceding paragraph are not to include the benefits listed in the items of Article 76, paragraph (1) (Lump-Sum Payments Based on Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed to Constitute Severance Pay or Other Such Compensation) (limited to those that fall under annuities), and the retirement pension listed in item (iv) of the preceding paragraph is not to include the benefits listed in the items of Article 76, paragraph (2) (limited to those that fall under retirement pension).
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**第四項** 前項に規定する給付として支給される金額は、法第三十五条第三項に規定する公的年金等に係る雑所得以外の雑所得に係る収入金額とする。
art-82-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-4
The amount paid as the benefits prescribed in the preceding paragraph is to be the revenue pertaining to miscellaneous income other than the miscellaneous income pertaining to a public pension or retirement package prescribed in Article 35, paragraph (3) of the Act.
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### 第八十二条の三（確定給付企業年金の額から控除する金額） — Amount to Be Deducted from the Amount of Defined-Benefit Corporate Pension
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art-82-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3
**第一項** 法第三十五条第三項第三号（公的年金等の定義）に規定する政令で定めるところにより計算した金額は、その年において同号に規定する規約に基づいて支給される年金の額（その年金の支給開始の日以後に当該規約に基づいて分配を受ける剰余金の額に相当する部分の金額（次項において「剰余金額」という。）を除く。）に、第一号に掲げる金額のうちに第二号に掲げる金額の占める割合を乗じて計算した金額とする。
art-82-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1
The amount calculated in accordance with the provisions of Cabinet Order prescribed in Article 35, paragraph (3), item (iii) (Definition of Public Pension or Retirement Package) of the Act is the amount calculated by multiplying the amount of the annuity paid in that year under the plan rules prescribed in that item (excluding the amount of the portion equivalent to the amount of surplus distributed under those plan rules on or after the day on which payment of that annuity starts (referred to as the "amount of surplus" in the following paragraph)) by the ratio of the amount set forth in item (ii) to the amount set forth in item (i).
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**一** 次に掲げる年金の区分に応じそれぞれ次に定める金額
art-82-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-1
the amount prescribed respectively in the following for the following categories of annuity:
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**イ** その支給開始の日において支給総額が確定している年金 その支給総額
art-82-3/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-1/sub-1
an annuity for which the total payment amount has been determined on the day on which payment of the annuity starts: that total payment amount;
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**ロ** その支給開始の日において支給総額が確定していない年金 その支給総額の見込額
art-82-3/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-1/sub-2
an annuity for which the total payment amount has not been determined on the day on which payment of the annuity starts: the estimated amount of that total payment amount;
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**二** 法第三十五条第三項第三号に規定する掛金のうちその年金が支給される基因となつた同号に規定する加入者の負担した金額（当該金額に次に掲げる資産に係る当該加入者が負担した部分に相当する金額が含まれている場合には、当該金額を控除した金額）
art-82-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2
the amount borne by the member prescribed in Article 35, paragraph (3), item (iii) of the Act out of the contributions prescribed in that item, being the basis on which that annuity is paid (where that amount includes an amount equivalent to the portion borne by that member in respect of the following assets, the amount obtained by deducting that amount):
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**イ** 平成二十五年厚生年金等改正法附則第三十五条第一項（解散存続厚生年金基金の残余財産の確定給付企業年金への交付）の規定により平成二十五年厚生年金等改正法附則第三条第十一号（定義）に規定する存続厚生年金基金（ニからヘまでにおいて「存続厚生年金基金」という。）から交付された同項に規定する残余財産
art-82-3/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2/sub-1
the residual assets prescribed in Article 35, paragraph (1) (Delivery of Residual Assets of Dissolved Surviving Employees' Pension Fund to Defined-Benefit Corporate Pension) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act that were delivered, pursuant to the provisions of that paragraph, by a surviving employees' pension fund prescribed in Article 3, item (xi) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (referred to as a "surviving employees' pension fund" in (d) through (f));
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**ロ** 平成二十五年厚生年金等改正法附則第五十五条第二項（存続連合会から確定給付企業年金への年金給付等積立金等の移換）の規定により平成二十五年厚生年金等改正法附則第三条第十三号に規定する存続連合会（ハにおいて「存続連合会」という。）から移換された平成二十五年厚生年金等改正法附則第五十五条第一項に規定する年金給付等積立金等
art-82-3/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2/sub-2
the reserves for pension benefits, etc. and other assets prescribed in Article 55, paragraph (1) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act that were transferred, pursuant to the provisions of Article 55, paragraph (2) (Transfer of Reserves for Pension Benefits, etc. from Surviving Federation to Defined-Benefit Corporate Pension) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, from a Surviving Federation prescribed in Article 3, item (xiii) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (referred to as a "Surviving Federation" in (c));
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**ハ** 平成二十五年厚生年金等改正法附則第六十二条第二項（移換に関する経過措置）の規定によりなおその効力を有するものとされる旧厚生年金保険法第百六十五条の二第二項（連合会から確定給付企業年金への年金給付等積立金の移換）の規定により存続連合会から移換された平成二十五年厚生年金等改正法附則第六十二条第一項の規定によりなおその効力を有するものとされる旧厚生年金保険法第百六十五条第五項（連合会から基金への権利義務の移転及び年金給付等積立金の移換）に規定する年金給付等積立金
art-82-3/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2/sub-3
the reserves for pension benefits, etc. prescribed in Article 165, paragraph (5) (Transfer of Rights and Obligations and Reserves for Pension Benefits, etc. from Federation to Fund) of the former Employees' Pension Insurance Act that remains in force pursuant to the provisions of Article 62, paragraph (1) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, which were transferred from a Surviving Federation pursuant to the provisions of Article 165-2, paragraph (2) (Transfer of Reserves for Pension Benefits, etc. from Federation to Defined-Benefit Corporate Pension) of the former Employees' Pension Insurance Act that remains in force pursuant to the provisions of Article 62, paragraph (2) (Transitional Measures on Transfer) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act;
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**ニ** 平成二十五年厚生年金等改正法附則第五条第一項（存続厚生年金基金に係る改正前厚生年金保険法等の効力等）の規定によりなおその効力を有するものとされる平成二十五年厚生年金等改正法第二条（確定給付企業年金法の一部改正）の規定による改正前の確定給付企業年金法（ホ及びヘにおいて「旧効力確定給付企業年金法」という。）第百十条の二第三項（厚生年金基金の設立事業所に係る給付の支給に関する権利義務の確定給付企業年金への移転）の規定により存続厚生年金基金から権利義務が承継された同条第四項に規定する積立金
art-82-3/par-1/item-2/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2/sub-4
the reserve prescribed in Article 110-2, paragraph (4) of the Defined-Benefit Corporate Pension Act prior to its amendment by the provisions of Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the 2013 Employees' Pension, etc. Amendment Act that remains in force pursuant to the provisions of Article 5, paragraph (1) (Effect, etc. of the Former Employees' Pension Insurance Act, etc. Prior to Amendment Pertaining to Surviving Employees' Pension Fund) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (referred to as the "Defined-Benefit Corporate Pension Act kept in force" in (e) and (f)), the rights and obligations of which were succeeded to from a surviving employees' pension fund pursuant to the provisions of Article 110-2, paragraph (3) (Transfer to Defined-Benefit Corporate Pension of Rights and Obligations Pertaining to Payment of Benefits for Establishing Offices of Employees' Pension Fund) of that Act;
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**ホ** 旧効力確定給付企業年金法第百十一条第二項（厚生年金基金から規約型企業年金への移行）又は第百十二条第四項（厚生年金基金から基金への移行）の規定により存続厚生年金基金から権利義務が承継された平成二十五年厚生年金等改正法附則第五条第一項の規定によりなおその効力を有するものとされる旧厚生年金保険法第百三十条の二第二項（年金たる給付及び一時金たる給付に要する費用に関する契約）に規定する年金給付等積立金
art-82-3/par-1/item-2/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2/sub-5
the reserves for pension benefits, etc. prescribed in Article 130-2, paragraph (2) (Contracts on Expenses Required for Benefits in the Form of Annuities and Benefits in the Form of Lump-Sum Payments) of the former Employees' Pension Insurance Act that remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, the rights and obligations of which were succeeded to from a surviving employees' pension fund pursuant to the provisions of Article 111, paragraph (2) (Transition from Employees' Pension Fund to Contract-Type Corporate Pension) or Article 112, paragraph (4) (Transition from Employees' Pension Fund to Corporate Pension Fund) of the Defined-Benefit Corporate Pension Act kept in force;
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**ヘ** 旧効力確定給付企業年金法第百十五条の三第二項（厚生年金基金から確定給付企業年金への脱退一時金相当額の移換）の規定により存続厚生年金基金から移換された同条第一項に規定する脱退一時金相当額
art-82-3/par-1/item-2/sub-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2/sub-6
the amount equivalent to a lump-sum withdrawal payment prescribed in Article 115-3, paragraph (1) of the Defined-Benefit Corporate Pension Act kept in force that was transferred from a surviving employees' pension fund pursuant to the provisions of paragraph (2) of that Article (Transfer of Amount Equivalent to Lump-Sum Withdrawal Payment from Employees' Pension Fund to Defined-Benefit Corporate Pension);
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**ト** 旧厚生年金保険法の規定により旧厚生年金保険法第百四十九条第一項（連合会）に規定する連合会から移換された資産又は平成二十五年厚生年金等改正法第二条の規定による改正前の確定給付企業年金法の規定により平成二十五年厚生年金等改正法附則第三条第十号に規定する旧厚生年金基金から権利義務が承継され、若しくは移換された資産で、財務省令で定めるもの
art-82-3/par-1/item-2/sub-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2/sub-7
assets that were transferred, pursuant to the provisions of the former Employees' Pension Insurance Act, from a Federation prescribed in Article 149, paragraph (1) (Federation) of the former Employees' Pension Insurance Act, or assets whose rights and obligations were succeeded to, or that were transferred, pursuant to the provisions of the Defined-Benefit Corporate Pension Act prior to its amendment by the provisions of Article 2 of the 2013 Employees' Pension, etc. Amendment Act, from the former employees' pension fund prescribed in Article 3, item (x) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, which are specified by Ministry of Finance Order;
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**チ** 確定拠出年金法第五十四条の四第二項（確定給付企業年金の加入者となつた者の個人別管理資産の移換）の規定により同法第二条第七項第一号ロ（定義）に規定する資産管理機関から移換された同条第十二項に規定する個人別管理資産
art-82-3/par-1/item-2/sub-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2/sub-8
the assets managed per individual prescribed in Article 2, paragraph (12) of the Defined Contribution Pension Act that were transferred from an asset management organization prescribed in Article 2, paragraph (7), item (i), (b) (Definitions) of that Act pursuant to the provisions of Article 54-4, paragraph (2) (Transfer of Assets Managed per Individual of a Person Who Became a Member of a Defined-Benefit Corporate Pension) of that Act;
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**リ** 確定拠出年金法第七十四条の四第二項（確定給付企業年金の加入者となつた者の個人別管理資産の移換）の規定により同法第二条第五項に規定する連合会から移換された同条第十二項に規定する個人別管理資産
art-82-3/par-1/item-2/sub-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2/sub-9
the assets managed per individual prescribed in Article 2, paragraph (12) of the Defined Contribution Pension Act that were transferred from an Association prescribed in paragraph (5) of that Article pursuant to the provisions of Article 74-4, paragraph (2) (Transfer of Assets Managed per Individual of a Person Who Became a Member of a Defined-Benefit Corporate Pension) of that Act.
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**第二項** 前項第一号ロに定める支給総額の見込額は、次に掲げる金額とする。
art-82-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2
The estimated amount of the total payment amount prescribed in item (i), (b) of the preceding paragraph is the amounts listed in the following.
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**一** 前項に規定する年金のうち次に掲げるもの（次号に該当するものを除く。）については、その支給の基礎となる規約において定められているその年額（剰余金額を除く。）に、次に掲げる年金の区分に応じそれぞれ次に定める年数を乗じて計算した金額
art-82-3/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2/item-1
for the following annuities among the annuities prescribed in the preceding paragraph (excluding those falling under the following item), the amount calculated by multiplying the annual amount (excluding the amount of surplus) provided for in the plan rules that form the basis of their payment by the number of years prescribed respectively in the following for the following categories of annuity:
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**イ** 有期の年金で、受給権者（その年金の支給開始の日における確定給付企業年金法第三十条第一項（裁定）に規定する受給権者をいう。以下この項において同じ。）がその期間内に死亡した場合にはその死亡後の期間につき支給を行わないもの その支給期間に係る年数（その年数がその受給権者についてのその年金の支給開始の日における別表に定める余命年数（以下この項において「支給開始日における余命年数」という。）を超える場合には、その余命年数）
art-82-3/par-2/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2/item-1/sub-1
a fixed-term annuity under which, if the person entitled to receive (meaning the person entitled to receive prescribed in Article 30, paragraph (1) (Determination) of the Defined-Benefit Corporate Pension Act as of the day on which payment of that annuity starts; the same applies hereinafter in this paragraph) dies within that period, no payment is made for the period after the death: the number of years pertaining to the payment period (where that number of years exceeds the life expectancy specified in the Appended Table for that person entitled to receive as of the day on which payment of that annuity starts (referred to as the "life expectancy at the benefit start date" in this paragraph), that life expectancy);
machine translation, not official
**ロ** 有期の年金で、受給権者がその支給開始の日以後一定期間（以下この項において「保証期間」という。）内に死亡した場合にはその死亡後においてもその保証期間の終了の日までその支給を継続するもの その支給期間に係る年数（その年数がその保証期間に係る年数とその受給権者に係る支給開始日における余命年数とのうちいずれか長い年数を超える場合には、そのいずれか長い年数）
art-82-3/par-2/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2/item-1/sub-2
a fixed-term annuity under which, if the person entitled to receive dies within a certain period (referred to as the "guaranteed period" in this paragraph) after the day on which payment starts, payment continues even after the death until the end of that guaranteed period: the number of years pertaining to the payment period (where that number of years exceeds the longer of the number of years pertaining to the guaranteed period and the life expectancy at the benefit start date pertaining to that person entitled to receive, that longer number of years);
machine translation, not official
**ハ** 終身の年金で、受給権者の生存中に限り支給するもの その受給権者に係る支給開始日における余命年数
art-82-3/par-2/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2/item-1/sub-3
a lifetime annuity paid only while the person entitled to receive is alive: the life expectancy at the benefit start date pertaining to that person entitled to receive;
machine translation, not official
**ニ** 終身の年金で、受給権者の生存中支給するほか、受給権者が保証期間内に死亡した場合にはその死亡後においてもその保証期間の終了の日までその支給を継続するもの その受給権者に係る支給開始日における余命年数（当該余命年数がその保証期間に係る年数に満たない場合には、その保証期間に係る年数）
art-82-3/par-2/item-1/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2/item-1/sub-4
a lifetime annuity that is paid while the person entitled to receive is alive and, if the person entitled to receive dies within the guaranteed period, continues to be paid even after the death until the end of that guaranteed period: the life expectancy at the benefit start date pertaining to that person entitled to receive (where that life expectancy is less than the number of years pertaining to the guaranteed period, the number of years pertaining to the guaranteed period);
machine translation, not official
**二** 前号ロ又はニに掲げる年金のうち支給総額の見込額の計算の基礎となる年数が保証期間に係る年数とされるもので、受給権者に支給する年金の年額と受給権者の死亡後に支給する年金の年額とが異なるものについては、受給権者に支給する年金の年額に受給権者に係る支給開始日における余命年数を乗じて計算した金額と受給権者の死亡後に支給する年金の年額に保証期間に係る年数と当該余命年数との差に相当する年数を乗じて計算した金額との合計額
art-82-3/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2/item-2
for the annuities listed in (b) or (d) of the preceding item for which the number of years forming the basis for calculating the estimated total payment amount is the number of years pertaining to the guaranteed period, and for which the annual amount of the annuity paid to the person entitled to receive differs from the annual amount of the annuity paid after the death of the person entitled to receive, the sum of the amount calculated by multiplying the annual amount of the annuity paid to the person entitled to receive by the life expectancy at the benefit start date pertaining to the person entitled to receive and the amount calculated by multiplying the annual amount of the annuity paid after the death of the person entitled to receive by the number of years equivalent to the difference between the number of years pertaining to the guaranteed period and that life expectancy;
machine translation, not official
**三** その支給の条件が前二号に定めるところと異なる年金については、その支給の条件に応じ、その年額、受給権者（受給権者の死亡後その親族その他の者に支給する年金については、受給権者及び当該親族その他の者）に係る余命年数及び保証期間（受給権者の死亡後一定期間年金を支給する旨を定めている場合におけるその一定期間を含む。）を基礎として前二号の規定に準じて計算した金額
art-82-3/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2/item-3
for an annuity whose conditions of payment differ from those prescribed in the preceding two items, the amount calculated pursuant to the provisions of the preceding two items mutatis mutandis, according to its conditions of payment, on the basis of its annual amount, the life expectancy pertaining to the person entitled to receive (for an annuity paid to a relative or other person after the death of the person entitled to receive, the person entitled to receive and that relative or other person) and the guaranteed period (including, where it is provided that the annuity is to be paid for a certain period after the death of the person entitled to receive, that certain period).
machine translation, not official
**第三項** 第一項に規定する割合は、小数点以下二位まで算出し、三位以下を切り上げたところによる。
art-82-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-3
The ratio prescribed in paragraph (1) is to be calculated to two decimal places, with fractions in the third decimal place and below rounded up.
machine translation, not official
### 第八十二条の四（勤労者財産形成基金契約に基づいて支出された信託金等の取扱い） — Treatment of Trust Money, etc. Disbursed under Asset-Building Fund Contracts for Wage Earners
caption: machine translation, not official
art-82-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-4
**第一項** 勤労者財産形成基金が、勤労者財産形成促進法第六条の三第二項（勤労者財産形成基金契約）に規定する第一種勤労者財産形成基金契約に基づいて同項第二号に規定する信託の受益者等のために支出した同項第一号に規定する信託金等又は同条第三項に規定する第二種勤労者財産形成基金契約に基づいて同項第二号に規定する勤労者について支出した同項第一号に規定する預入金等は、当該信託の受益者等又は当該勤労者に対する雑所得に係る総収入金額に含まれないものとする。
art-82-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-4/par-1
Where an asset-building fund for wage earners has disbursed, under a Type 1 asset-building fund contract for wage earners prescribed in Article 6-3, paragraph (2) (Asset-Building Fund Contract for Wage Earners) of the Workers' Property Accumulation Promotion Act, the trust money, etc. prescribed in item (i) of that paragraph for the beneficiaries, etc. of the trust prescribed in item (ii) of that paragraph, or has disbursed, under a Type 2 asset-building fund contract for wage earners prescribed in paragraph (3) of that Article, the deposits, etc. prescribed in item (i) of that paragraph for the wage earners prescribed in item (ii) of that paragraph, that trust money, etc. or those deposits, etc. are not to be included in the gross revenue pertaining to miscellaneous income for those beneficiaries, etc. of the trust or those wage earners.
machine translation, not official
**第二項** 事業を営む個人が、勤労者財産形成促進法第七条の二十（拠出）の規定により前項に規定する信託金等又は預入金等の払込みに充てるために必要な金銭を支出した場合には、その支出した金額は、その支出した日の属する年分の当該事業に係る不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入する。
art-82-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-4/par-2
Where an individual carrying on a business has expended, pursuant to Article 7-20 (Contribution) of the Workers' Property Accumulation Promotion Act, the money necessary to be applied to the payment of the trust money, etc. or deposits, etc. prescribed in the preceding paragraph, the amount expended is to be included in necessary expenses in calculating the amount of real property income, the amount of business income, or the amount of timber income pertaining to that business for the year that includes the day on which it was expended.
machine translation, not official
---
## Cites
- art-58/par-1: この項 → 所得税法施行令 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-58/par-1
- art-58/par-2: 信託法（平成十八年法律第百八号）第百三条第六項 → e-Gov law 418AC0000000108, 第百三条第六項 (Article 103, paragraph (6)), art-103/par-6 — not held in this collection
- art-59/par-1: 法第二十四条第二項 → 所得税法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/en/income-tax-act/art-24/par-2 (e-Gov law ID 340AC0000000033)
- art-59/par-1: 資金決済に関する法律第二条第九項 → 資金決済に関する法律 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/en/payment-services-act/art-2/par-9 (e-Gov law ID 421AC0000000059)
- art-59/par-1: 金融商品取引法第二条第一項第十四号 → 金融商品取引法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-14 (e-Gov law ID 323AC0000000025)
- art-59/par-1: 同項第十七号 → 金融商品取引法 第二条第一項第十七号 (Article 2, paragraph (1), item (xvii)), art-2/par-1/item-17 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-17 (e-Gov law ID 323AC0000000025)
- art-59/par-2: 法第二十四条第二項 → 所得税法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/en/income-tax-act/art-24/par-2 (e-Gov law ID 340AC0000000033)
- art-59/par-3: 前項 → 所得税法施行令 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-59/par-2
- art-61/par-1: 法第二十五条第一項第五号 → 所得税法 第二十五条第一項第五号 (Article 25, paragraph (1), item (v)), art-25/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-61/par-1/item-1: 金融商品取引法第二条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-16 (e-Gov law ID 323AC0000000025)
- art-61/par-1/item-1: 同条第八項第三号 → 金融商品取引法 第二条第八項第三号 (Article 2, paragraph (8), item (iii)), art-2/par-8/item-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-8/item-3 (e-Gov law ID 323AC0000000025)
- art-61/par-1/item-2: この項 → 所得税法施行令 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1
- art-61/par-1/item-2: 金融商品取引法第二条第十三項 → 金融商品取引法 第二条第十三項 (Article 2, paragraph (13)), art-2/par-13 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-13 (e-Gov law ID 323AC0000000025)
- art-61/par-1/item-3: 金融商品取引法第二条第八項 → 金融商品取引法 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-8 (e-Gov law ID 323AC0000000025)
- art-61/par-1/item-3: 同項第十号 → 金融商品取引法 第二条第八項第十号 (Article 2, paragraph (8), item (x)), art-2/par-8/item-10 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-8/item-10 (e-Gov law ID 323AC0000000025)
- art-61/par-1/item-6: 法人税法第二条第十二号の十一 → 法人税法 第二条第一項第十二号の十一 (Article 2, paragraph (1), item (xii-11)), art-2/par-1/item-12-11 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-11 (e-Gov law ID 340AC0000000034)
- art-61/par-1/item-7: 法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/income-tax-act/art-57-4/par-1 (e-Gov law ID 340AC0000000033)
- art-61/par-1/item-9: 会社法（平成十七年法律第八十六号）第百八十二条の四第一項 → 会社法 第百八十二条の四第一項 (Article 182-4, paragraph (1)), art-182-4/par-1 — https://japanlaw.org/en/companies-act/art-182-4/par-1 (e-Gov law ID 417AC0000000086)
- art-61/par-1/item-9: 資産の流動化に関する法律第三十八条 → e-Gov law 410AC0000000105, 第三十八条 (Article 38), art-38 — not held in this collection
- art-61/par-1/item-9: 第五十条第一項 → e-Gov law 410AC0000000105, 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — not held in this collection
- art-61/par-1/item-9: 第百九十二条第一項 → 会社法 第百九十二条第一項 (Article 192, paragraph (1)), art-192/par-1 — https://japanlaw.org/en/companies-act/art-192/par-1 (e-Gov law ID 417AC0000000086)
- art-61/par-1/item-9: 第二百三十四条第四項 → 会社法 第二百三十四条第四項 (Article 234, paragraph (4)), art-234/par-4 — https://japanlaw.org/en/companies-act/art-234/par-4 (e-Gov law ID 417AC0000000086)
- art-61/par-1/item-9: 会社法第二百三十五条第二項 → 会社法 第二百三十五条第二項 (Article 235, paragraph (2)), art-235/par-2 — https://japanlaw.org/en/companies-act/art-235/par-2 (e-Gov law ID 417AC0000000086)
- art-61/par-1/item-10: 法第五十七条の四第三項第三号 → 所得税法 第五十七条の四第三項第三号 (Article 57-4, paragraph (3), item (iii)), art-57-4/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-61/par-1/item-10: 法人税法第十三条第一項 → 法人税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-13/par-1 (e-Gov law ID 340AC0000000034)
- art-61/par-1/item-10: 法第五十七条の四第三項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-61/par-1/item-11: 法第五十七条の四第三項第三号 → 所得税法 第五十七条の四第三項第三号 (Article 57-4, paragraph (3), item (iii)), art-57-4/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-61/par-1/item-11: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-61/par-1/item-12: 会社法第百六十七条第三項 → 会社法 第百六十七条第三項 (Article 167, paragraph (3)), art-167/par-3 — https://japanlaw.org/en/companies-act/art-167/par-3 (e-Gov law ID 417AC0000000086)
- art-61/par-1/item-12: 第二百八十三条 → 会社法 第二百八十三条 (Article 283), art-283 — https://japanlaw.org/en/companies-act/art-283 (e-Gov law ID 417AC0000000086)
- art-61/par-1/item-12: 投資信託及び投資法人に関する法律第八十八条の十九 → e-Gov law 326AC0100000198, 第八十八条の十九 (Article 88-19), art-88-19 — not held in this collection
- art-61/par-2: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-1: 法第二十五条第一項第一号 → 所得税法 第二十五条第一項第一号 (Article 25, paragraph (1), item (i)), art-25/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-1: 法人税法第二条第十六号 → 法人税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-16 (e-Gov law ID 340AC0000000034)
- art-61/par-2/item-1: この条 → 所得税法施行令 第六十一条 (Article 61), art-61 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61
- art-61/par-2/item-1: 投資信託及び投資法人に関する法律第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- art-61/par-2/item-1: 第五号 → 所得税法施行令 第六十一条第二項第五号 (Article 61, paragraph (2), item (v)), art-61/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-5
- art-61/par-2/item-1: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-61/par-2/item-1: この号 → 所得税法施行令 第六十一条第二項第一号 (Article 61, paragraph (2), item (i)), art-61/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-1
- art-61/par-2/item-1: この項 → 所得税法施行令 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2
- art-61/par-2/item-1: 第五項 → 所得税法施行令 第六十一条第五項 (Article 61, paragraph (5)), art-61/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-5
- art-61/par-2/item-1: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-2: 法第二十五条第一項第二号 → 所得税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-2: 第四項第二号 → 所得税法施行令 第六十一条第四項第二号 (Article 61, paragraph (4), item (ii)), art-61/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-4/item-2
- art-61/par-2/item-2: 同条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-2/sub-1: 法人税法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000034)
- art-61/par-2/item-2/sub-1: 同法第二条第十二号の七 → 法人税法 第二条第一項第十二号の七 (Article 2, paragraph (1), item (xii-7)), art-2/par-1/item-12-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7 (e-Gov law ID 340AC0000000034)
- art-61/par-2/item-2/sub-1: 同法第七十二条第五項第一号 → 法人税法 第七十二条第五項第一号 (Article 72, paragraph (5), item (i)), art-72/par-5/item-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-5/item-1 (e-Gov law ID 340AC0000000034)
- art-61/par-2/item-2/sub-1: この項 → 所得税法施行令 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2
- art-61/par-2/item-2/sub-1: 第六項第十一号 → 所得税法施行令 第六十一条第六項第十一号 (Article 61, paragraph (6), item (xi)), art-61/par-6/item-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-11
- art-61/par-2/item-2/sub-1: 同法第二条第三十号 → 法人税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-30 (e-Gov law ID 340AC0000000034)
- art-61/par-2/item-2/sub-1: 同条第三十一号 → 法人税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-31 (e-Gov law ID 340AC0000000034)
- art-61/par-2/item-2/sub-1: 同条第十八号 → 法人税法 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-18 (e-Gov law ID 340AC0000000034)
- art-61/par-2/item-2/sub-1: この条 → 所得税法施行令 第六十一条 (Article 61), art-61 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61
- art-61/par-2/item-3: 法第二十五条第一項第三号 → 所得税法 第二十五条第一項第三号 (Article 25, paragraph (1), item (iii)), art-25/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-3: 同項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-3/sub-1: 前号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-2
- art-61/par-2/item-3/sub-2: 法人税法第二条第十二号の十五の二 → 法人税法 第二条第一項第十二号の十五の二 (Article 2, paragraph (1), item (xii-15-2)), art-2/par-1/item-12-15-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-15-2 (e-Gov law ID 340AC0000000034)
- art-61/par-2/item-4: 法第二十五条第一項第四号 → 所得税法 第二十五条第一項第四号 (Article 25, paragraph (1), item (iv)), art-25/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-4: 次号 → 所得税法施行令 第六十一条第二項第五号 (Article 61, paragraph (2), item (v)), art-61/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-5
- art-61/par-2/item-4/sub-1: 法第二十五条第一項第四号 → 所得税法 第二十五条第一項第四号 (Article 25, paragraph (1), item (iv)), art-25/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-4/sub-1: 同項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-4/sub-1/sub2-1: 法人税法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000034)
- art-61/par-2/item-4/sub-1/sub2-1: 同法第二条第三十号 → 法人税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-30 (e-Gov law ID 340AC0000000034)
- art-61/par-2/item-4/sub-1/sub2-1: 同条第三十一号 → 法人税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-31 (e-Gov law ID 340AC0000000034)
- art-61/par-2/item-4/sub-1/sub2-2: 法人税法第二条第十二号の十五 → 法人税法 第二条第一項第十二号の十五 (Article 2, paragraph (1), item (xii-15)), art-2/par-1/item-12-15 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-15 (e-Gov law ID 340AC0000000034)
- art-61/par-2/item-4/sub-2: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-5: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-5: この号 → 所得税法施行令 第六十一条第二項第五号 (Article 61, paragraph (2), item (v)), art-61/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-5
- art-61/par-2/item-5: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-6: 法第二十五条第一項第五号から第七号まで → 所得税法 第二十五条第一項第五号 (Article 25, paragraph (1), item (v)), art-25/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-6: 法第二十五条第一項第五号から第七号まで → 所得税法 第二十五条第一項第六号 (Article 25, paragraph (1), item (vi)), art-25/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-6: 法第二十五条第一項第五号から第七号まで → 所得税法 第二十五条第一項第七号 (Article 25, paragraph (1), item (vii)), art-25/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-6: この号 → 所得税法施行令 第六十一条第二項第六号 (Article 61, paragraph (2), item (vi)), art-61/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-6
- art-61/par-2/item-6/sub-1: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 (e-Gov law ID 340AC0000000033)
- art-61/par-2/item-6/sub-2: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 (e-Gov law ID 340AC0000000033)
- art-61/par-3: 法第二十五条第一項第一号 → 所得税法 第二十五条第一項第一号 (Article 25, paragraph (1), item (i)), art-25/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-61/par-3: 同項第二号 → 所得税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-61/par-3: 法人税法第二条第十二号の九 → 法人税法 第二条第一項第十二号の九 (Article 2, paragraph (1), item (xii-9)), art-2/par-1/item-12-9 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-9 (e-Gov law ID 340AC0000000034)
- art-61/par-3: 同項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 (e-Gov law ID 340AC0000000033)
- art-61/par-4: 法第二十五条第二項 → 所得税法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/en/income-tax-act/art-25/par-2 (e-Gov law ID 340AC0000000033)
- art-61/par-4: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-61/par-4: 第二号 → 所得税法施行令 第六十一条第四項第二号 (Article 61, paragraph (4), item (ii)), art-61/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-4/item-2
- art-61/par-4: 次項 → 所得税法施行令 第六十一条第五項 (Article 61, paragraph (5)), art-61/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-5
- art-61/par-5: 法第二十五条第二項 → 所得税法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/en/income-tax-act/art-25/par-2 (e-Gov law ID 340AC0000000033)
- art-61/par-5: 前項第一号 → 所得税法施行令 第六十一条第四項第一号 (Article 61, paragraph (4), item (i)), art-61/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-4/item-1
- art-61/par-5: この項 → 所得税法施行令 第六十一条第五項 (Article 61, paragraph (5)), art-61/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-5
- art-61/par-5: 法人税法第六十二条の八第一項 → 法人税法 第六十二条の八第一項 (Article 62-8, paragraph (1)), art-62-8/par-1 — https://japanlaw.org/en/corporation-tax-act/art-62-8/par-1 (e-Gov law ID 340AC0000000034)
- art-61/par-5: 法人税法第六十二条の八第二項 → 法人税法 第六十二条の八第二項 (Article 62-8, paragraph (2)), art-62-8/par-2 — https://japanlaw.org/en/corporation-tax-act/art-62-8/par-2 (e-Gov law ID 340AC0000000034)
- art-61/par-5: 第三項 → 法人税法 第六十二条の八第三項 (Article 62-8, paragraph (3)), art-62-8/par-3 — https://japanlaw.org/en/corporation-tax-act/art-62-8/par-3 (e-Gov law ID 340AC0000000034)
- art-61/par-5: 前項第二号 → 所得税法施行令 第六十一条第四項第二号 (Article 61, paragraph (4), item (ii)), art-61/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-4/item-2
- art-61/par-6: この条 → 所得税法施行令 第六十一条 (Article 61), art-61 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61
- art-61/par-6/item-1: 法人税法第二条第十二号の十一 → 法人税法 第二条第一項第十二号の十一 (Article 2, paragraph (1), item (xii-11)), art-2/par-1/item-12-11 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-11 (e-Gov law ID 340AC0000000034)
- art-61/par-6/item-2: 法人税法第二条第十二号の十四 → 法人税法 第二条第一項第十二号の十四 (Article 2, paragraph (1), item (xii-14)), art-2/par-1/item-12-14 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-14 (e-Gov law ID 340AC0000000034)
- art-61/par-6/item-3: 法人税法第二条第十二号の三 → 法人税法 第二条第一項第十二号の三 (Article 2, paragraph (1), item (xii-3)), art-2/par-1/item-12-3 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-3 (e-Gov law ID 340AC0000000034)
- art-61/par-6/item-3: 法第六条の三 → 所得税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/en/income-tax-act/art-6-3 (e-Gov law ID 340AC0000000033)
- art-61/par-6/item-3: 第五号 → 所得税法施行令 第六十一条第六項第五号 (Article 61, paragraph (6), item (v)), art-61/par-6/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-5
- art-61/par-6/item-3: 第六号 → 所得税法施行令 第六十一条第六項第六号 (Article 61, paragraph (6), item (vi)), art-61/par-6/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-6
- art-61/par-6/item-3: 第十三号 → 所得税法施行令 第六十一条第六項第十三号 (Article 61, paragraph (6), item (xiii)), art-61/par-6/item-13 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-13
- art-61/par-6/item-4: 法人税法第二条第十二号の五 → 法人税法 第二条第一項第十二号の五 (Article 2, paragraph (1), item (xii-5)), art-2/par-1/item-12-5 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5 (e-Gov law ID 340AC0000000034)
- art-61/par-6/item-5: 法人税法第二条第十一号 → 法人税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-11 (e-Gov law ID 340AC0000000034)
- art-61/par-6/item-6: 法人税法第二条第十二号の二 → 法人税法 第二条第一項第十二号の二 (Article 2, paragraph (1), item (xii-2)), art-2/par-1/item-12-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-2 (e-Gov law ID 340AC0000000034)
- art-61/par-6/item-7: 法人税法第二条第十二号の四 → 法人税法 第二条第一項第十二号の四 (Article 2, paragraph (1), item (xii-4)), art-2/par-1/item-12-4 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-4 (e-Gov law ID 340AC0000000034)
- art-61/par-6/item-8: 法人税法第二条第十二号の十三 → 法人税法 第二条第一項第十二号の十三 (Article 2, paragraph (1), item (xii-13)), art-2/par-1/item-12-13 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-13 (e-Gov law ID 340AC0000000034)
- art-61/par-6/item-9: 第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-2
- art-61/par-6/item-9: 同項第三号 → 所得税法施行令 第六十一条第二項第三号 (Article 61, paragraph (2), item (iii)), art-61/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-3
- art-61/par-6/item-9: 法人税法第二条第十二号の七の二 → 法人税法 第二条第一項第十二号の七の二 (Article 2, paragraph (1), item (xii-7-2)), art-2/par-1/item-12-7-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-2 (e-Gov law ID 340AC0000000034)
- art-61/par-6/item-9: この号 → 所得税法施行令 第六十一条第六項第九号 (Article 61, paragraph (6), item (ix)), art-61/par-6/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-9
- art-61/par-6/item-9: 次号 → 所得税法施行令 第六十一条第六項第十号 (Article 61, paragraph (6), item (x)), art-61/par-6/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-10
- art-61/par-6/item-10: 第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-2
- art-61/par-6/item-10: 同項第三号 → 所得税法施行令 第六十一条第二項第三号 (Article 61, paragraph (2), item (iii)), art-61/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-3
- art-61/par-6/item-11: この号 → 所得税法施行令 第六十一条第六項第十一号 (Article 61, paragraph (6), item (xi)), art-61/par-6/item-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-6/item-11
- art-61/par-6/item-11/sub-1: 第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-2
- art-61/par-6/item-11/sub-1: 同項第三号 → 所得税法施行令 第六十一条第二項第三号 (Article 61, paragraph (2), item (iii)), art-61/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-3
- art-61/par-6/item-11/sub-1: 法人税法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000034)
- art-61/par-6/item-11/sub-2/sub2-1: 第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-2
- art-61/par-6/item-11/sub-2/sub2-1: 同項第三号 → 所得税法施行令 第六十一条第二項第三号 (Article 61, paragraph (2), item (iii)), art-61/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-3
- art-61/par-6/item-11/sub-2/sub2-2: 第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-2
- art-61/par-6/item-11/sub-2/sub2-2: 同項第三号 → 所得税法施行令 第六十一条第二項第三号 (Article 61, paragraph (2), item (iii)), art-61/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-2/item-3
- art-61/par-6/item-12: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5-2 (e-Gov law ID 340AC0000000034)
- art-61/par-6/item-13: 法人税法第二条第十二号 → 法人税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12 (e-Gov law ID 340AC0000000034)
- art-61/par-7: 第一項 → 所得税法施行令 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1
- art-61/par-7: 第四項 → 所得税法施行令 第六十一条第四項 (Article 61, paragraph (4)), art-61/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-4
- art-62/par-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-62/par-1/item-1: 中小企業等協同組合法第五十九条第三項 → e-Gov law 324AC0000000181, 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — not held in this collection
- art-62/par-1/item-2: 中小企業団体の組織に関する法律（昭和三十二年法律第百八十五号）第五条の二十第二項 → e-Gov law 332AC0000000185, 第五条の二十第二項 (Article 5-20, paragraph (2)), art-5-20/par-2 — not held in this collection
- art-62/par-1/item-3: 農業協同組合法第七十二条の十第一項第二号 → e-Gov law 322AC0000000132, 第七十二条の十第一項第二号 (Article 72-10, paragraph (1), item (ii)), art-72-10/par-1/item-2 — not held in this collection
- art-62/par-1/item-3: 同法第七十二条の三十一第二項 → e-Gov law 322AC0000000132, 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — not held in this collection
- art-62/par-1/item-3: 水産業協同組合法（昭和二十三年法律第二百四十二号）第八十五条第二項 → e-Gov law 323AC0000000242, 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — not held in this collection
- art-62/par-1/item-3: 森林組合法（昭和五十三年法律第三十六号）第九十九条第二項 → e-Gov law 353AC0000000036, 第九十九条第二項 (Article 99, paragraph (2)), art-99/par-2 — not held in this collection
- art-62/par-1/item-4: 農住組合法（昭和五十五年法律第八十六号）第五十五条第二項 → e-Gov law 355AC0000000086, 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — not held in this collection
- art-62/par-1/item-5: 労働者協同組合法（令和二年法律第七十八号）第七十七条第二項 → e-Gov law 502AC1000000078, 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — not held in this collection
- art-62/par-2: 農業協同組合法第七十二条の十第一項第二号 → e-Gov law 322AC0000000132, 第七十二条の十第一項第二号 (Article 72-10, paragraph (1), item (ii)), art-72-10/par-1/item-2 — not held in this collection
- art-62/par-2: 同法第七十二条の三十一第二項 → e-Gov law 322AC0000000132, 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — not held in this collection
- art-62/par-2: 水産業協同組合法第八十五条第二項 → e-Gov law 323AC0000000242, 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — not held in this collection
- art-62/par-2: 森林組合法第九十九条第二項 → e-Gov law 353AC0000000036, 第九十九条第二項 (Article 99, paragraph (2)), art-99/par-2 — not held in this collection
- art-62/par-3: 前項 → 所得税法施行令 第六十二条第二項 (Article 62, paragraph (2)), art-62/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-62/par-2
- art-62/par-3: 法第五十六条 → 所得税法 第五十六条 (Article 56), art-56 — https://japanlaw.org/en/income-tax-act/art-56 (e-Gov law ID 340AC0000000033)
- art-62/par-4: 法人税法第二条第七号 → 法人税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-7 (e-Gov law ID 340AC0000000034)
- art-62/par-4: 同法第六十条の二第一号 → 法人税法 第六十条の二第一項第一号 (Article 60-2, paragraph (1), item (i)), art-60-2/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-60-2/par-1/item-1 (e-Gov law ID 340AC0000000034)
- art-62/par-4: 同条 → 法人税法 第六十条の二 (Article 60-2), art-60-2 — https://japanlaw.org/en/corporation-tax-act/art-60-2 (e-Gov law ID 340AC0000000034)
- art-63/par-1: 法第二十七条第一項 → 所得税法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/income-tax-act/art-27/par-1 (e-Gov law ID 340AC0000000033)
- art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第一号 (Article 63, paragraph (1), item (i)), art-63/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-1
- art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第十号 (Article 63, paragraph (1), item (x)), art-63/par-1/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-10
- art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第十一号 (Article 63, paragraph (1), item (xi)), art-63/par-1/item-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-11
- art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第二号 (Article 63, paragraph (1), item (ii)), art-63/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-2
- art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-3
- art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第四号 (Article 63, paragraph (1), item (iv)), art-63/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-4
- art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第五号 (Article 63, paragraph (1), item (v)), art-63/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-5
- art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第六号 (Article 63, paragraph (1), item (vi)), art-63/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-6
- art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第七号 (Article 63, paragraph (1), item (vii)), art-63/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-7
- art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第八号 (Article 63, paragraph (1), item (viii)), art-63/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-8
- art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第九号 (Article 63, paragraph (1), item (ix)), art-63/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-63/par-1/item-9
- art-64/par-1/item-1: 第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-5
- art-64/par-1/item-1: 第七十六条第一項第二号 → 所得税法施行令 第七十六条第一項第二号 (Article 76, paragraph (1), item (ii)), art-76/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1/item-2
- art-64/par-1/item-1: 中小企業退職金共済法（昭和三十四年法律第百六十号）第五十三条 → 中小企業退職金共済法 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/sme-retirement-allowance-act/art-53 (e-Gov law ID 334AC0000000160)
- art-64/par-1/item-2: 確定給付企業年金法（平成十三年法律第五十号）第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-64/par-1/item-2: 同法第二十五条第一項 → e-Gov law 413AC0000000050, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection
- art-64/par-1/item-2: 同法第五十五条第一項 → e-Gov law 413AC0000000050, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- art-64/par-1/item-2: 同法第六十三条 → e-Gov law 413AC0000000050, 第六十三条 (Article 63), art-63 — not held in this collection
- art-64/par-1/item-2: 第七十八条第三項 → e-Gov law 413AC0000000050, 第七十八条第三項 (Article 78, paragraph (3)), art-78/par-3 — not held in this collection
- art-64/par-1/item-2: 第七十八条の二第三号 → e-Gov law 413AC0000000050, 第七十八条の二第一項第三号 (Article 78-2, paragraph (1), item (iii)), art-78-2/par-1/item-3 — not held in this collection
- art-64/par-1/item-2: 第八十七条 → e-Gov law 413AC0000000050, 第八十七条 (Article 87), art-87 — not held in this collection
- art-64/par-1/item-3: 法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-3 (e-Gov law ID 340AC0000000034)
- art-64/par-1/item-3: 第七十六条第二項第二号 → 所得税法施行令 第七十六条第二項第二号 (Article 76, paragraph (2), item (ii)), art-76/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2/item-2
- art-64/par-1/item-4: 確定拠出年金法（平成十三年法律第八十八号）第四条第三項 → 確定拠出年金法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-4/par-3 (e-Gov law ID 413AC0000000088)
- art-64/par-1/item-4: 同法第二条第八項 → 確定拠出年金法 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — https://japanlaw.org/en/defined-contribution-pension-act/art-2/par-8 (e-Gov law ID 413AC0000000088)
- art-64/par-1/item-4: 同法第三条第三項第七号 → 確定拠出年金法 第三条第三項第七号 (Article 3, paragraph (3), item (vii)), art-3/par-3/item-7 — https://japanlaw.org/en/defined-contribution-pension-act/art-3/par-3/item-7 (e-Gov law ID 413AC0000000088)
- art-64/par-1/item-4: 同法第五十四条第一項 → 確定拠出年金法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-54/par-1 (e-Gov law ID 413AC0000000088)
- art-64/par-1/item-4: の規定により移換した確定拠出年金法施行令（平成十三年政令第二百四十八号）第二十二条第一項第五号 → e-Gov law 413CO0000000248, 第二十二条第一項第五号 (Article 22, paragraph (1), item (v)), art-22/par-1/item-5 — not held in this collection
- art-64/par-1/item-5: 確定拠出年金法第五十六条第三項 → 確定拠出年金法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-56/par-3 (e-Gov law ID 413AC0000000088)
- art-64/par-1/item-5: 同法第六十八条の二第一項 → 確定拠出年金法 第六十八条の二第一項 (Article 68-2, paragraph (1)), art-68-2/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-1 (e-Gov law ID 413AC0000000088)
- art-64/par-1/item-6: 勤労者財産形成促進法第六条の二第一項 → e-Gov law 346AC0000000092, 第六条の二第一項 (Article 6-2, paragraph (1)), art-6-2/par-1 — not held in this collection
- art-64/par-1/item-6: 同項第二号 → e-Gov law 346AC0000000092, 第六条の二第一項第二号 (Article 6-2, paragraph (1), item (ii)), art-6-2/par-1/item-2 — not held in this collection
- art-64/par-1/item-6: 同項第一号 → e-Gov law 346AC0000000092, 第六条の二第一項第一号 (Article 6-2, paragraph (1), item (i)), art-6-2/par-1/item-1 — not held in this collection
- art-64/par-2: 前項 → 所得税法施行令 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-1
- art-64/par-2: 確定給付企業年金法第五十六条第二項 → e-Gov law 413AC0000000050, 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — not held in this collection
- art-64/par-2: 前項第二号 → 所得税法施行令 第六十四条第一項第二号 (Article 64, paragraph (1), item (ii)), art-64/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-1/item-2
- art-64/par-2: 同項第三号 → 所得税法施行令 第六十四条第一項第三号 (Article 64, paragraph (1), item (iii)), art-64/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-1/item-3
- art-65/par-1/item-1: 前条第一項第一号 → 所得税法施行令 第六十四条第一項第一号 (Article 64, paragraph (1), item (i)), art-64/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-1/item-1
- art-65/par-1/item-1: 第七十三条第一項第一号 → 所得税法施行令 第七十三条第一項第一号 (Article 73, paragraph (1), item (i)), art-73/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-1
- art-65/par-1/item-1: この号 → 所得税法施行令 第六十五条第一項第一号 (Article 65, paragraph (1), item (i)), art-65/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-65/par-1/item-1
- art-65/par-1/item-1: 第七十五条第一項 → 所得税法施行令 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-1
- art-65/par-1/item-1: 同条第三項 → 所得税法施行令 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-3
- art-65/par-1/item-1: 第七十六条第一項第二号 → 所得税法施行令 第七十六条第一項第二号 (Article 76, paragraph (1), item (ii)), art-76/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1/item-2
- art-65/par-1/item-2: 前条第一項第三号 → 所得税法施行令 第六十四条第一項第三号 (Article 64, paragraph (1), item (iii)), art-64/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-64/par-1/item-3
- art-65/par-1/item-2: 第百八十三条第三項第三号 → 所得税法施行令 第百八十三条第三項第三号 (Article 183, paragraph (3), item (iii)), art-183/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3/item-3
- art-65/par-1/item-2: 第七十六条第二項第一号 → 所得税法施行令 第七十六条第二項第一号 (Article 76, paragraph (2), item (i)), art-76/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2/item-1
- art-65/par-1/item-2: 第七十六条第二項第二号 → 所得税法施行令 第七十六条第二項第二号 (Article 76, paragraph (2), item (ii)), art-76/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2/item-2
- art-69/par-1: 法第三十条第三項第一号 → 所得税法 第三十条第三項第一号 (Article 30, paragraph (3), item (i)), art-30/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-30/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-69/par-1/item-1: 法第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/income-tax-act/art-30/par-1 (e-Gov law ID 340AC0000000033)
- art-69/par-1/item-1: 法第三十一条 → 所得税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/income-tax-act/art-31 (e-Gov law ID 340AC0000000033)
- art-69/par-1/item-1: 次号 → 所得税法施行令 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-2
- art-69/par-1/item-1: 第三号 → 所得税法施行令 第六十九条第一項第三号 (Article 69, paragraph (1), item (iii)), art-69/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-3
- art-69/par-1/item-1: 次条第三項 → 所得税法施行令 第六十九条の二第三項 (Article 69-2, paragraph (3)), art-69-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2/par-3
- art-69/par-1/item-1: この条 → 所得税法施行令 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69
- art-69/par-1/item-1: 次条第一項 → 所得税法施行令 第六十九条の二第一項 (Article 69-2, paragraph (1)), art-69-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2/par-1
- art-69/par-1/item-1: 第二項 → 所得税法施行令 第六十九条の二第二項 (Article 69-2, paragraph (2)), art-69-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2/par-2
- art-69/par-1/item-1: この号 → 所得税法施行令 第六十九条第一項第一号 (Article 69, paragraph (1), item (i)), art-69/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-1
- art-69/par-1/item-1: この項 → 所得税法施行令 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1
- art-69/par-1/item-2: 第七十二条第三項第七号 → 所得税法施行令 第七十二条第三項第七号 (Article 72, paragraph (3), item (vii)), art-72/par-3/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-7
- art-69/par-1/item-2: 確定拠出年金法第三十三条第二項第一号 → 確定拠出年金法 第三十三条第二項第一号 (Article 33, paragraph (2), item (i)), art-33/par-2/item-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-33/par-2/item-1 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第四条第三項 → 確定拠出年金法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-4/par-3 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第三条第三項第七号 → 確定拠出年金法 第三条第三項第七号 (Article 3, paragraph (3), item (vii)), art-3/par-3/item-7 — https://japanlaw.org/en/defined-contribution-pension-act/art-3/par-3/item-7 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第五十四条第二項 → 確定拠出年金法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-54/par-2 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 第五十四条の二第二項 → 確定拠出年金法 第五十四条の二第二項 (Article 54-2, paragraph (2)), art-54-2/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-54-2/par-2 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第三十三条第一項 → 確定拠出年金法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-33/par-1 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: この号 → 所得税法施行令 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-2
- art-69/par-1/item-2: 同条第二項第三号 → 確定拠出年金法 第三十三条第二項第三号 (Article 33, paragraph (2), item (iii)), art-33/par-2/item-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-33/par-2/item-3 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第五十六条第三項 → 確定拠出年金法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-56/par-3 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第五十五条第二項第四号 → 確定拠出年金法 第五十五条第二項第四号 (Article 55, paragraph (2), item (iv)), art-55/par-2/item-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-55/par-2/item-4 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第七十四条の二第二項 → 確定拠出年金法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-74-2/par-2 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第七十三条 → 確定拠出年金法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/defined-contribution-pension-act/art-73 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 次号 → 所得税法施行令 第六十九条第一項第三号 (Article 69, paragraph (1), item (iii)), art-69/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-3
- art-69/par-1/item-2/sub-1: 中小企業退職金共済法第三十条第一項 → 中小企業退職金共済法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-1 (e-Gov law ID 334AC0000000160)
- art-69/par-1/item-2/sub-1: 同法第三十一条の二第六項 → 中小企業退職金共済法 第三十一条の二第六項 (Article 31-2, paragraph (6)), art-31-2/par-6 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-6 (e-Gov law ID 334AC0000000160)
- art-69/par-1/item-2/sub-1: 同条第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-1 (e-Gov law ID 334AC0000000160)
- art-69/par-1/item-2/sub-1: 同法第三十一条の三第六項 → 中小企業退職金共済法 第三十一条の三第六項 (Article 31-3, paragraph (6)), art-31-3/par-6 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-3/par-6 (e-Gov law ID 334AC0000000160)
- art-69/par-1/item-2/sub-1: 同条第一項 → 中小企業退職金共済法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-3/par-1 (e-Gov law ID 334AC0000000160)
- art-69/par-1/item-2/sub-3: 第七十三条第一項第八号 → 所得税法施行令 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-8
- art-69/par-1/item-3: 前二号 → 所得税法施行令 第六十九条第一項第一号 (Article 69, paragraph (1), item (i)), art-69/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-1
- art-69/par-1/item-3: 前二号 → 所得税法施行令 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-2
- art-69/par-1/item-3: この号 → 所得税法施行令 第六十九条第一項第三号 (Article 69, paragraph (1), item (iii)), art-69/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-3
- art-69/par-2: 前項 → 所得税法施行令 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1
- art-69-2/par-1: 法第三十条第四項 → 所得税法 第三十条第四項 (Article 30, paragraph (4)), art-30/par-4 — https://japanlaw.org/en/income-tax-act/art-30/par-4 (e-Gov law ID 340AC0000000033)
- art-69-2/par-1: 前条第一項第一号 → 所得税法施行令 第六十九条第一項第一号 (Article 69, paragraph (1), item (i)), art-69/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-1
- art-69-2/par-1: 次項 → 所得税法施行令 第六十九条の二第二項 (Article 69-2, paragraph (2)), art-69-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2/par-2
- art-69-2/par-1: 第三項 → 所得税法施行令 第六十九条の二第三項 (Article 69-2, paragraph (3)), art-69-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2/par-3
- art-69-2/par-1: 第七十一条の二第十三項 → 所得税法施行令 第七十一条の二第十三項 (Article 71-2, paragraph (13)), art-71-2/par-13 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-13
- art-69-2/par-2: 法第三十条第五項 → 所得税法 第三十条第五項 (Article 30, paragraph (5)), art-30/par-5 — https://japanlaw.org/en/income-tax-act/art-30/par-5 (e-Gov law ID 340AC0000000033)
- art-69-2/par-2: 次項 → 所得税法施行令 第六十九条の二第三項 (Article 69-2, paragraph (3)), art-69-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2/par-3
- art-69-2/par-2: 第七十一条の二第十三項 → 所得税法施行令 第七十一条の二第十三項 (Article 71-2, paragraph (13)), art-71-2/par-13 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-13
- art-69-2/par-3: 第一項 → 所得税法施行令 第六十九条の二第一項 (Article 69-2, paragraph (1)), art-69-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2/par-1
- art-69-2/par-3: 法第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/income-tax-act/art-30/par-1 (e-Gov law ID 340AC0000000033)
- art-69-2/par-3: 前条第一項第二号 → 所得税法施行令 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-2
- art-69-2/par-4: 前条第二項 → 所得税法施行令 第六十九条第二項 (Article 69, paragraph (2)), art-69/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-2
- art-69-2/par-4: 第三項 → 所得税法施行令 第六十九条第三項 (Article 69, paragraph (3)), art-69/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-3
- art-69-2/par-4: 第一項 → 所得税法施行令 第六十九条の二第一項 (Article 69-2, paragraph (1)), art-69-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2/par-1
- art-69-2/par-4: 第二項 → 所得税法施行令 第六十九条の二第二項 (Article 69-2, paragraph (2)), art-69-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69-2/par-2
- art-70/par-1: 法第三十条第六項第一号 → 所得税法 第三十条第六項第一号 (Article 30, paragraph (6), item (i)), art-30/par-6/item-1 — https://japanlaw.org/en/income-tax-act/art-30/par-6/item-1 (e-Gov law ID 340AC0000000033)
- art-70/par-1/item-1: 第六十九条第一項第一号 → 所得税法施行令 第六十九条第一項第一号 (Article 69, paragraph (1), item (i)), art-69/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-1
- art-70/par-1/item-1: 法第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/income-tax-act/art-30/par-1 (e-Gov law ID 340AC0000000033)
- art-70/par-1/item-1: 第七十一条の二 → 所得税法施行令 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2
- art-70/par-1/item-1: 第六十九条第一項 → 所得税法施行令 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1
- art-70/par-1/item-1: 法第三十条第三項 → 所得税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/income-tax-act/art-30/par-3 (e-Gov law ID 340AC0000000033)
- art-70/par-1/item-2: 第六十九条第一項 → 所得税法施行令 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1
- art-70/par-1/item-2: 同項第三号 → 所得税法施行令 第六十九条第一項第三号 (Article 69, paragraph (1), item (iii)), art-69/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-3
- art-70/par-1/item-2: この条 → 所得税法施行令 第七十条 (Article 70), art-70 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70
- art-70/par-1/item-2: 次項 → 所得税法施行令 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-2
- art-70/par-1/item-2: 法第三十条第三項 → 所得税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/income-tax-act/art-30/par-3 (e-Gov law ID 340AC0000000033)
- art-70/par-1/item-2/sub-1: 前号 → 所得税法施行令 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-1
- art-70/par-1/item-2/sub-2: 第七十二条第三項第七号 → 所得税法施行令 第七十二条第三項第七号 (Article 72, paragraph (3), item (vii)), art-72/par-3/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-7
- art-70/par-1/item-2/sub-2: 前号 → 所得税法施行令 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-1
- art-70/par-1/item-2/sub-3: 前号 → 所得税法施行令 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-1
- art-70/par-1/item-2/sub-3: 第七十二条第三項第七号 → 所得税法施行令 第七十二条第三項第七号 (Article 72, paragraph (3), item (vii)), art-72/par-3/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-7
- art-70/par-2: 前項第二号 → 所得税法施行令 第七十条第一項第二号 (Article 70, paragraph (1), item (ii)), art-70/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-2
- art-70/par-2: 法第三十条第三項 → 所得税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/income-tax-act/art-30/par-3 (e-Gov law ID 340AC0000000033)
- art-70/par-2: 第六十九条第一項第二号 → 所得税法施行令 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-2
- art-70/par-3: 第一項第一号 → 所得税法施行令 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-1
- art-70/par-3: 同項第二号 → 所得税法施行令 第七十条第一項第二号 (Article 70, paragraph (1), item (ii)), art-70/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-2
- art-71/par-1: 法第三十条第六項第三号 → 所得税法 第三十条第六項第三号 (Article 30, paragraph (6), item (iii)), art-30/par-6/item-3 — https://japanlaw.org/en/income-tax-act/art-30/par-6/item-3 (e-Gov law ID 340AC0000000033)
- art-71-2/par-1: 法第三十条第七項 → 所得税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/en/income-tax-act/art-30/par-7 (e-Gov law ID 340AC0000000033)
- art-71-2/par-1: この条 → 所得税法施行令 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2
- art-71-2/par-1: 法第三十条第四項 → 所得税法 第三十条第四項 (Article 30, paragraph (4)), art-30/par-4 — https://japanlaw.org/en/income-tax-act/art-30/par-4 (e-Gov law ID 340AC0000000033)
- art-71-2/par-1: 法第三十条第五項 → 所得税法 第三十条第五項 (Article 30, paragraph (5)), art-30/par-5 — https://japanlaw.org/en/income-tax-act/art-30/par-5 (e-Gov law ID 340AC0000000033)
- art-71-2/par-1/item-1/sub-1: 次号 → 所得税法施行令 第七十一条の二第一項第二号 (Article 71-2, paragraph (1), item (ii)), art-71-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-1/item-2
- art-71-2/par-1/item-1/sub-2: 次号 → 所得税法施行令 第七十一条の二第一項第二号 (Article 71-2, paragraph (1), item (ii)), art-71-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-1/item-2
- art-71-2/par-1/item-2: 法第三十条第二項 → 所得税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/income-tax-act/art-30/par-2 (e-Gov law ID 340AC0000000033)
- art-71-2/par-1/item-2: この条 → 所得税法施行令 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2
- art-71-2/par-1/item-2: 前号 → 所得税法施行令 第七十一条の二第一項第一号 (Article 71-2, paragraph (1), item (i)), art-71-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-1/item-1
- art-71-2/par-2: 前項 → 所得税法施行令 第七十一条の二第一項 (Article 71-2, paragraph (1)), art-71-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-1
- art-71-2/par-2: 第六十九条第一項 → 所得税法施行令 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1
- art-71-2/par-2: この条 → 所得税法施行令 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2
- art-71-2/par-3/item-1: 次号 → 所得税法施行令 第七十一条の二第三項第二号 (Article 71-2, paragraph (3), item (ii)), art-71-2/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-3/item-2
- art-71-2/par-3/item-2: 前号 → 所得税法施行令 第七十一条の二第三項第一号 (Article 71-2, paragraph (3), item (i)), art-71-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-3/item-1
- art-71-2/par-4: 前項 → 所得税法施行令 第七十一条の二第三項 (Article 71-2, paragraph (3)), art-71-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-3
- art-71-2/par-4: 第六十九条第一項第一号 → 所得税法施行令 第六十九条第一項第一号 (Article 69, paragraph (1), item (i)), art-69/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-1
- art-71-2/par-4: 第三号 → 所得税法施行令 第六十九条第一項第三号 (Article 69, paragraph (1), item (iii)), art-69/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-1/item-3
- art-71-2/par-4: この条 → 所得税法施行令 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2
- art-71-2/par-5/item-1: 次号 → 所得税法施行令 第七十一条の二第五項第二号 (Article 71-2, paragraph (5), item (ii)), art-71-2/par-5/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-5/item-2
- art-71-2/par-5/item-1/sub-1: 前項 → 所得税法施行令 第七十一条の二第四項 (Article 71-2, paragraph (4)), art-71-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-4
- art-71-2/par-5/item-1/sub-1: 第七項第一号 → 所得税法施行令 第七十一条の二第七項第一号 (Article 71-2, paragraph (7), item (i)), art-71-2/par-7/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-1
- art-71-2/par-5/item-2/sub-1: 前号 → 所得税法施行令 第七十一条の二第五項第一号 (Article 71-2, paragraph (5), item (i)), art-71-2/par-5/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-5/item-1
- art-71-2/par-5/item-2/sub-2: 前号 → 所得税法施行令 第七十一条の二第五項第一号 (Article 71-2, paragraph (5), item (i)), art-71-2/par-5/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-5/item-1
- art-71-2/par-6: 前項 → 所得税法施行令 第七十一条の二第五項 (Article 71-2, paragraph (5)), art-71-2/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-5
- art-71-2/par-7/item-1: 第三号 → 所得税法施行令 第七十一条の二第七項第三号 (Article 71-2, paragraph (7), item (iii)), art-71-2/par-7/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-3
- art-71-2/par-7/item-1: 第九項第一号 → 所得税法施行令 第七十一条の二第九項第一号 (Article 71-2, paragraph (9), item (i)), art-71-2/par-9/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-9/item-1
- art-71-2/par-7/item-2/sub-1: 次号 → 所得税法施行令 第七十一条の二第七項第三号 (Article 71-2, paragraph (7), item (iii)), art-71-2/par-7/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-3
- art-71-2/par-7/item-2/sub-1: 第九項第二号 → 所得税法施行令 第七十一条の二第九項第二号 (Article 71-2, paragraph (9), item (ii)), art-71-2/par-9/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-9/item-2
- art-71-2/par-7/item-2/sub-1/sub2-1: 第二項 → 所得税法施行令 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-2
- art-71-2/par-7/item-3: 第九項第三号 → 所得税法施行令 第七十一条の二第九項第三号 (Article 71-2, paragraph (9), item (iii)), art-71-2/par-9/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-9/item-3
- art-71-2/par-8: 前項 → 所得税法施行令 第七十一条の二第七項 (Article 71-2, paragraph (7)), art-71-2/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7
- art-71-2/par-9: 第七項 → 所得税法施行令 第七十一条の二第七項 (Article 71-2, paragraph (7)), art-71-2/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7
- art-71-2/par-9/item-1: 第七項第一号 → 所得税法施行令 第七十一条の二第七項第一号 (Article 71-2, paragraph (7), item (i)), art-71-2/par-7/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-1
- art-71-2/par-9/item-1/sub-1: 第七項第二号 → 所得税法施行令 第七十一条の二第七項第二号 (Article 71-2, paragraph (7), item (ii)), art-71-2/par-7/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-2
- art-71-2/par-9/item-2: 第七項第二号 → 所得税法施行令 第七十一条の二第七項第二号 (Article 71-2, paragraph (7), item (ii)), art-71-2/par-7/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-2
- art-71-2/par-9/item-2/sub-1: 第七項第一号 → 所得税法施行令 第七十一条の二第七項第一号 (Article 71-2, paragraph (7), item (i)), art-71-2/par-7/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-1
- art-71-2/par-9/item-3/sub-1: 第七項第一号 → 所得税法施行令 第七十一条の二第七項第一号 (Article 71-2, paragraph (7), item (i)), art-71-2/par-7/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-1
- art-71-2/par-9/item-3/sub-2: 第七項第二号 → 所得税法施行令 第七十一条の二第七項第二号 (Article 71-2, paragraph (7), item (ii)), art-71-2/par-7/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-2
- art-71-2/par-10: 第六十九条第二項 → 所得税法施行令 第六十九条第二項 (Article 69, paragraph (2)), art-69/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-2
- art-71-2/par-10: 第三項 → 所得税法施行令 第六十九条第三項 (Article 69, paragraph (3)), art-69/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69#art-69/par-3
- art-71-2/par-10: 第二項 → 所得税法施行令 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-2
- art-71-2/par-10: 第四項 → 所得税法施行令 第七十一条の二第四項 (Article 71-2, paragraph (4)), art-71-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-4
- art-71-2/par-10: 第六項 → 所得税法施行令 第七十一条の二第六項 (Article 71-2, paragraph (6)), art-71-2/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-6
- art-71-2/par-10: 第八項 → 所得税法施行令 第七十一条の二第八項 (Article 71-2, paragraph (8)), art-71-2/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-8
- art-71-2/par-11: 法第三十条第六項 → 所得税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/en/income-tax-act/art-30/par-6 (e-Gov law ID 340AC0000000033)
- art-71-2/par-11: 第一号 → 所得税法 第三十条第六項第一号 (Article 30, paragraph (6), item (i)), art-30/par-6/item-1 — https://japanlaw.org/en/income-tax-act/art-30/par-6/item-1 (e-Gov law ID 340AC0000000033)
- art-71-2/par-11: 第一項第一号 → 所得税法施行令 第七十一条の二第一項第一号 (Article 71-2, paragraph (1), item (i)), art-71-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-1/item-1
- art-71-2/par-11: 第七項第二号 → 所得税法施行令 第七十一条の二第七項第二号 (Article 71-2, paragraph (7), item (ii)), art-71-2/par-7/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-2
- art-71-2/par-11/item-1: 第七十条第一項第一号 → 所得税法施行令 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-1
- art-71-2/par-11/item-2: 第七十条第一項第二号 → 所得税法施行令 第七十条第一項第二号 (Article 70, paragraph (1), item (ii)), art-70/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-2
- art-71-2/par-12: 法第三十条第六項 → 所得税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/en/income-tax-act/art-30/par-6 (e-Gov law ID 340AC0000000033)
- art-71-2/par-12: 第一号 → 所得税法 第三十条第六項第一号 (Article 30, paragraph (6), item (i)), art-30/par-6/item-1 — https://japanlaw.org/en/income-tax-act/art-30/par-6/item-1 (e-Gov law ID 340AC0000000033)
- art-71-2/par-12: 第三項第一号 → 所得税法施行令 第七十一条の二第三項第一号 (Article 71-2, paragraph (3), item (i)), art-71-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-3/item-1
- art-71-2/par-12: 第五項第一号 → 所得税法施行令 第七十一条の二第五項第一号 (Article 71-2, paragraph (5), item (i)), art-71-2/par-5/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-5/item-1
- art-71-2/par-12: 第七項第一号 → 所得税法施行令 第七十一条の二第七項第一号 (Article 71-2, paragraph (7), item (i)), art-71-2/par-7/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7/item-1
- art-71-2/par-12/item-1: 第七十条第一項第一号 → 所得税法施行令 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-1
- art-71-2/par-12/item-2: 第七十条第一項第二号 → 所得税法施行令 第七十条第一項第二号 (Article 70, paragraph (1), item (ii)), art-70/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70#art-70/par-1/item-2
- art-71-2/par-13/item-1: 次号 → 所得税法施行令 第七十一条の二第十三項第二号 (Article 71-2, paragraph (13), item (ii)), art-71-2/par-13/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-13/item-2
- art-71-2/par-14: 前項 → 所得税法施行令 第七十一条の二第十三項 (Article 71-2, paragraph (13)), art-71-2/par-13 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-13
- art-71-2/par-14: 第三項 → 所得税法施行令 第七十一条の二第三項 (Article 71-2, paragraph (3)), art-71-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-3
- art-71-2/par-14: 第五項 → 所得税法施行令 第七十一条の二第五項 (Article 71-2, paragraph (5)), art-71-2/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-5
- art-71-2/par-14: 第七項 → 所得税法施行令 第七十一条の二第七項 (Article 71-2, paragraph (7)), art-71-2/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2#art-71-2/par-7
- art-72/par-1: 法第三十一条第一号 → 所得税法 第三十一条第一項第一号 (Article 31, paragraph (1), item (i)), art-31/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-31/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-72/par-2: 法第三十一条第二号 → 所得税法 第三十一条第一項第二号 (Article 31, paragraph (1), item (ii)), art-31/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-31/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-72/par-2: 次項第五号 → 所得税法施行令 第七十二条第三項第五号 (Article 72, paragraph (3), item (v)), art-72/par-3/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-5
- art-72/par-3: 法第三十一条第三号 → 所得税法 第三十一条第一項第三号 (Article 31, paragraph (1), item (iii)), art-31/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-31/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-72/par-3/item-2: 中小企業退職金共済法第十条第一項 → 中小企業退職金共済法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-1 (e-Gov law ID 334AC0000000160)
- art-72/par-3/item-2: 第三十条第二項 → 中小企業退職金共済法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-2 (e-Gov law ID 334AC0000000160)
- art-72/par-3/item-2: 第四十三条第一項 → 中小企業退職金共済法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-43/par-1 (e-Gov law ID 334AC0000000160)
- art-72/par-3/item-3/sub-1: 法第七十五条第二項第一号 → 所得税法 第七十五条第二項第一号 (Article 75, paragraph (2), item (i)), art-75/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-75/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-72/par-3/item-3/sub-1: この号 → 所得税法施行令 第七十二条第三項第三号 (Article 72, paragraph (3), item (iii)), art-72/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-3
- art-72/par-3/item-3/sub-1: 小規模企業共済法（昭和四十年法律第百二号）第九条第一項 → 小規模企業共済法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-9/par-1 (e-Gov law ID 340AC0000000102)
- art-72/par-3/item-3/sub-2: 小規模企業共済法第二条第三項 → 小規模企業共済法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-2/par-3 (e-Gov law ID 340AC0000000102)
- art-72/par-3/item-3/sub-2: 同法第七条第三項 → 小規模企業共済法 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-7/par-3 (e-Gov law ID 340AC0000000102)
- art-72/par-3/item-3/sub-2: 同法第十二条第一項 → 小規模企業共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-1 (e-Gov law ID 340AC0000000102)
- art-72/par-3/item-3/sub-3: 小規模企業共済法第七条第四項 → 小規模企業共済法 第七条第四項 (Article 7, paragraph (4)), art-7/par-4 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-7/par-4 (e-Gov law ID 340AC0000000102)
- art-72/par-3/item-3/sub-3: 同法第十二条第一項 → 小規模企業共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-1 (e-Gov law ID 340AC0000000102)
- art-72/par-3/item-4: 法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-3 (e-Gov law ID 340AC0000000034)
- art-72/par-3/item-5: 確定給付企業年金法第二十五条第一項 → e-Gov law 413AC0000000050, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection
- art-72/par-3/item-5: 確定拠出年金法第二条第八項 → 確定拠出年金法 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — https://japanlaw.org/en/defined-contribution-pension-act/art-2/par-8 (e-Gov law ID 413AC0000000088)
- art-72/par-3/item-5: 次号 → 所得税法施行令 第七十二条第三項第六号 (Article 72, paragraph (3), item (vi)), art-72/par-3/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-6
- art-72/par-3/item-5: 確定給付企業年金法第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-72/par-3/item-6: 確定給付企業年金法第九十一条の二十三第一項 → e-Gov law 413AC0000000050, 第九十一条の二十三第一項 (Article 91-23, paragraph (1)), art-91-23/par-1 — not held in this collection
- art-72/par-3/item-7: 確定拠出年金法第四条第三項 → 確定拠出年金法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-4/par-3 (e-Gov law ID 413AC0000000088)
- art-72/par-3/item-7: 同法第五十六条第三項 → 確定拠出年金法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-56/par-3 (e-Gov law ID 413AC0000000088)
- art-72/par-3/item-7: 同法第二十八条第一号 → 確定拠出年金法 第二十八条第一項第一号 (Article 28, paragraph (1), item (i)), art-28/par-1/item-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-28/par-1/item-1 (e-Gov law ID 413AC0000000088)
- art-72/par-3/item-7: 同法第七十三条 → 確定拠出年金法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/defined-contribution-pension-act/art-73 (e-Gov law ID 413AC0000000088)
- art-72/par-3/item-8: 社会福祉施設職員等退職手当共済法（昭和三十六年法律第百五十五号）第七条 → e-Gov law 336AC0000000155, 第七条 (Article 7), art-7 — not held in this collection
- art-72/par-3/item-9: 法第三十一条第一号 → 所得税法 第三十一条第一項第一号 (Article 31, paragraph (1), item (i)), art-31/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-31/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-72/par-3/item-9: 第二号 → 所得税法 第三十一条第一項第二号 (Article 31, paragraph (1), item (ii)), art-31/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-31/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-73/par-1: 前条第三項第一号 → 所得税法施行令 第七十二条第三項第一号 (Article 72, paragraph (3), item (i)), art-72/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-1
- art-73/par-1/item-1: 第八号 → 所得税法施行令 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-8
- art-73/par-1/item-1: 第九号 → 所得税法施行令 第七十三条第一項第九号 (Article 73, paragraph (1), item (ix)), art-73/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-9
- art-73/par-1/item-1: 第七号 → 所得税法施行令 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7
- art-73/par-1/item-1: 第四号 → 所得税法施行令 第七十三条第一項第四号 (Article 73, paragraph (1), item (iv)), art-73/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-4
- art-73/par-1/item-1: 第五号 → 所得税法施行令 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-5
- art-73/par-1/item-1: 第十号 → 所得税法施行令 第七十三条第一項第十号 (Article 73, paragraph (1), item (x)), art-73/par-1/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-10
- art-73/par-1/item-3: 法人税法第三十四条第六項 → 法人税法 第三十四条第六項 (Article 34, paragraph (6)), art-34/par-6 — https://japanlaw.org/en/corporation-tax-act/art-34/par-6 (e-Gov law ID 340AC0000000034)
- art-73/par-1/item-4: 中小企業退職金共済法第三十一条第一項 → 中小企業退職金共済法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31/par-1 (e-Gov law ID 334AC0000000160)
- art-73/par-1/item-4: 第八号 → 所得税法施行令 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-8
- art-73/par-1/item-4: 次号 → 所得税法施行令 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-5
- art-73/par-1/item-7: この号 → 所得税法施行令 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7
- art-73/par-1/item-7/sub-2: 前号 → 所得税法施行令 第七十三条第一項第六号 (Article 73, paragraph (1), item (vi)), art-73/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-6
- art-73/par-1/item-7/sub-3: この号 → 所得税法施行令 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7
- art-73/par-1/item-7/sub-3/sub2-1: 中小企業退職金共済法第十七条第一項 → 中小企業退職金共済法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-17/par-1 (e-Gov law ID 334AC0000000160)
- art-73/par-1/item-7/sub-3/sub2-3: 第五号 → 所得税法施行令 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-5
- art-73/par-1/item-8/sub-1: 中小企業退職金共済法第三十条第一項 → 中小企業退職金共済法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-1 (e-Gov law ID 334AC0000000160)
- art-73/par-1/item-8/sub-2: 中小企業退職金共済法第三十一条第一項 → 中小企業退職金共済法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31/par-1 (e-Gov law ID 334AC0000000160)
- art-73/par-1/item-8/sub-5: この号 → 所得税法施行令 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-8
- art-73/par-1/item-9: 中小企業退職金共済法第三十一条の二第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-1 (e-Gov law ID 334AC0000000160)
- art-73/par-1/item-9: 同条第六項 → 中小企業退職金共済法 第三十一条の二第六項 (Article 31-2, paragraph (6)), art-31-2/par-6 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-6 (e-Gov law ID 334AC0000000160)
- art-73/par-1/item-9: この号 → 所得税法施行令 第七十三条第一項第九号 (Article 73, paragraph (1), item (ix)), art-73/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-9
- art-73/par-2: 前項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1
- art-73/par-2: 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号）第四十条第一項 → e-Gov law 418AC0000000050, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection
- art-73/par-2: 同法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- art-73/par-2: 同法第百二十一条第一項 → e-Gov law 418AC0000000050, 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — not held in this collection
- art-73/par-2: 同法第百三十一条第一項 → e-Gov law 418AC0000000050, 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — not held in this collection
- art-73/par-2: 同法第四十五条 → e-Gov law 418AC0000000050, 第四十五条 (Article 45), art-45 — not held in this collection
- art-73/par-2/item-1: 前項第十一号 → 所得税法施行令 第七十三条第一項第十一号 (Article 73, paragraph (1), item (xi)), art-73/par-1/item-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-11
- art-73/par-2/item-3: 公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号）第五条第二十号 → e-Gov law 418AC0000000049, 第五条第一項第二十号 (Article 5, paragraph (1), item (xx)), art-5/par-1/item-20 — not held in this collection
- art-73/par-2/item-4: 前三号 → 所得税法施行令 第七十三条第二項第一号 (Article 73, paragraph (2), item (i)), art-73/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-2/item-1
- art-73/par-2/item-4: 前三号 → 所得税法施行令 第七十三条第二項第二号 (Article 73, paragraph (2), item (ii)), art-73/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-2/item-2
- art-73/par-2/item-4: 前三号 → 所得税法施行令 第七十三条第二項第三号 (Article 73, paragraph (2), item (iii)), art-73/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-2/item-3
- art-73/par-2/item-4: 次号 → 所得税法施行令 第七十三条第二項第五号 (Article 73, paragraph (2), item (v)), art-73/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-2/item-5
- art-73/par-3: 第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1
- art-74/par-1: 前条第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1
- art-74/par-2: 前項 → 所得税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-1
- art-74/par-2: 前条第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1
- art-74/par-3: 第一項 → 所得税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-1
- art-74/par-3: 前条第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1
- art-74/par-3: 次条第二項 → 所得税法施行令 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-2
- art-74/par-3: 同条第三項 → 所得税法施行令 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-3
- art-74/par-4: 前項 → 所得税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-3
- art-74/par-4: 第一項 → 所得税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-1
- art-74/par-5: 前条第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1
- art-74/par-5: 第三項 → 所得税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-3
- art-74/par-5: 同項第七号 → 所得税法施行令 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7
- art-74/par-5: この条 → 所得税法施行令 第七十四条 (Article 74), art-74 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74
- art-74/par-5: 次条第一項第一号 → 所得税法施行令 第七十五条第一項第一号 (Article 75, paragraph (1), item (i)), art-75/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-1/item-1
- art-74/par-5: 第一項 → 所得税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-1
- art-74/par-6: 第一項 → 所得税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-1
- art-74/par-6: 第二項 → 所得税法施行令 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-2
- art-74/par-6: 第三項 → 所得税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-3
- art-74/par-6: 第四項 → 所得税法施行令 第七十四条第四項 (Article 74, paragraph (4)), art-74/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-4
- art-74/par-6: 前項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-5
- art-75/par-1: 前条第三項 → 所得税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-3
- art-75/par-1/item-1: 第七十三条第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1
- art-75/par-1/item-1: 前条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-5
- art-75/par-1/item-2: 第七十三条第一項第一号 → 所得税法施行令 第七十三条第一項第一号 (Article 73, paragraph (1), item (i)), art-73/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-1
- art-75/par-1/item-2: 第四号 → 所得税法施行令 第七十三条第一項第四号 (Article 73, paragraph (1), item (iv)), art-73/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-4
- art-75/par-1/item-2: 第五号 → 所得税法施行令 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-5
- art-75/par-1/item-2: 第十号 → 所得税法施行令 第七十三条第一項第十号 (Article 73, paragraph (1), item (x)), art-73/par-1/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-10
- art-75/par-1/item-2: 第十一号 → 所得税法施行令 第七十三条第一項第十一号 (Article 73, paragraph (1), item (xi)), art-73/par-1/item-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-11
- art-75/par-1/item-3: 第七十三条第一項第二号 → 所得税法施行令 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-2
- art-75/par-1/item-3: 第三号 → 所得税法施行令 第七十三条第一項第三号 (Article 73, paragraph (1), item (iii)), art-73/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-3
- art-75/par-1/item-3: 第六号から第八号まで → 所得税法施行令 第七十三条第一項第六号 (Article 73, paragraph (1), item (vi)), art-73/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-6
- art-75/par-1/item-3: 第六号から第八号まで → 所得税法施行令 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7
- art-75/par-1/item-3: 第六号から第八号まで → 所得税法施行令 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-8
- art-75/par-2: 前項 → 所得税法施行令 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-1
- art-75/par-3: 前条第一項 → 所得税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-1
- art-75/par-3: 同条第三項 → 所得税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-3
- art-76/par-1: 第七十二条第三項第一号 → 所得税法施行令 第七十二条第三項第一号 (Article 72, paragraph (3), item (i)), art-72/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-1
- art-76/par-1/item-1: 前条第一項 → 所得税法施行令 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-1
- art-76/par-1/item-1: 同条第三項 → 所得税法施行令 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-3
- art-76/par-1/item-2/sub-1: 第七十三条第一項第一号 → 所得税法施行令 第七十三条第一項第一号 (Article 73, paragraph (1), item (i)), art-73/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-1
- art-76/par-1/item-2/sub-2: 第七十三条第一項第二号 → 所得税法施行令 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-2
- art-76/par-1/item-2/sub-3: 第七十三条第一項第三号 → 所得税法施行令 第七十三条第一項第三号 (Article 73, paragraph (1), item (iii)), art-73/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-3
- art-76/par-1/item-2/sub-4: 第七十三条第一項第六号 → 所得税法施行令 第七十三条第一項第六号 (Article 73, paragraph (1), item (vi)), art-73/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-6
- art-76/par-1/item-2/sub-4: 同項第七号 → 所得税法施行令 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7
- art-76/par-1/item-2/sub-5: 第七十三条第一項第七号 → 所得税法施行令 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7
- art-76/par-1/item-2/sub-6: 第七十三条第一項第七号 → 所得税法施行令 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-7
- art-76/par-2: 第七十二条第三項第四号 → 所得税法施行令 第七十二条第三項第四号 (Article 72, paragraph (3), item (iv)), art-72/par-3/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-4
- art-76/par-2/item-1: 法人税法附則第二十条第一項 → 法人税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3401-34/art-20/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-1 (e-Gov law ID 340AC0000000034)
- art-76/par-2/item-1: 同法第一条第一項 → 法人税法 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — https://japanlaw.org/en/corporation-tax-act/art-1/par-1 (e-Gov law ID 340AC0000000034)
- art-76/par-2/item-1: 保険業法第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-76/par-2/item-1: 同条第八項 → e-Gov law 407AC0000000105, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-76/par-2/item-1: この項 → 所得税法施行令 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2
- art-76/par-2/item-1: 法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-3 (e-Gov law ID 340AC0000000034)
- art-76/par-2/item-2: 前号 → 所得税法施行令 第七十六条第二項第一号 (Article 76, paragraph (2), item (i)), art-76/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2/item-1
- art-76/par-3: 前項第二号 → 所得税法施行令 第七十六条第二項第二号 (Article 76, paragraph (2), item (ii)), art-76/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2/item-2
- art-76/par-3: 第一項第二号 → 所得税法施行令 第七十六条第一項第二号 (Article 76, paragraph (1), item (ii)), art-76/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1/item-2
- art-76/par-4: 第一項 → 所得税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1
- art-76/par-4: 第二項 → 所得税法施行令 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2
- art-77/par-1: 法第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/income-tax-act/art-30/par-1 (e-Gov law ID 340AC0000000033)
- art-77/par-1: 同条 → 所得税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/income-tax-act/art-30 (e-Gov law ID 340AC0000000033)
- art-78/par-1/item-1: 分収林特別措置法（昭和三十三年法律第五十七号）第二条第一項 → e-Gov law 333AC0000000057, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-78/par-1/item-2: 分収林特別措置法第二条第二項 → e-Gov law 333AC0000000057, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-78-2/par-1: 第九十四条第一項 → 所得税法施行令 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-94/par-1
- art-78-2/par-1: 次項 → 所得税法施行令 第七十八条の二第二項 (Article 78-2, paragraph (2)), art-78-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-2/par-2
- art-78-2/par-1: 第三項 → 所得税法施行令 第七十八条の二第三項 (Article 78-2, paragraph (3)), art-78-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-2/par-3
- art-78-2/par-2: 次項 → 所得税法施行令 第七十八条の二第三項 (Article 78-2, paragraph (3)), art-78-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-2/par-3
- art-78-2/par-3/item-1: 第九十四条第一項 → 所得税法施行令 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-94/par-1
- art-78-3/par-1: 次項 → 所得税法施行令 第七十八条の三第二項 (Article 78-3, paragraph (2)), art-78-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-3/par-2
- art-78-3/par-2/item-1: この項 → 所得税法施行令 第七十八条の三第二項 (Article 78-3, paragraph (2)), art-78-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-3/par-2
- art-78-3/par-2/item-2: 第四項 → 所得税法施行令 第七十八条の三第四項 (Article 78-3, paragraph (4)), art-78-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-78-3/par-4
- art-79/par-1: 法第三十三条第一項 → 所得税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/income-tax-act/art-33/par-1 (e-Gov law ID 340AC0000000033)
- art-79/par-1: この条 → 所得税法施行令 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79
- art-79/par-1: ガス事業法第二条第十二項 → e-Gov law 329AC0000000051, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- art-79/par-1: 砂防法（明治三十年法律第二十九号）第一条 → e-Gov law 130AC0000000029, 第一条 (Article 1), art-1 — not held in this collection
- art-79/par-1: 第一号 → 所得税法施行令 第七十九条第一項第一号 (Article 79, paragraph (1), item (i)), art-79/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1/item-1
- art-79/par-1: 都市計画法（昭和四十三年法律第百号）第四条第十四項 → e-Gov law 343AC0000000100, 第四条第十四項 (Article 4, paragraph (14)), art-4/par-14 — not held in this collection
- art-79/par-1: 同法第八条第一項第四号 → e-Gov law 343AC0000000100, 第八条第一項第四号 (Article 8, paragraph (1), item (iv)), art-8/par-1/item-4 — not held in this collection
- art-79/par-1/item-1: 第三号 → 所得税法施行令 第七十九条第一項第三号 (Article 79, paragraph (1), item (iii)), art-79/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1/item-3
- art-79/par-1/item-1: 次号 → 所得税法施行令 第七十九条第一項第二号 (Article 79, paragraph (1), item (ii)), art-79/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1/item-2
- art-79/par-1/item-1: 河川法（昭和三十九年法律第百六十七号）第六条第一項第三号 → e-Gov law 339AC0000000167, 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — not held in this collection
- art-79/par-1/item-2: この号 → 所得税法施行令 第七十九条第一項第二号 (Article 79, paragraph (1), item (ii)), art-79/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1/item-2
- art-79/par-1/item-3: 大深度地下の公共的使用に関する特別措置法（平成十二年法律第八十七号）第十六条 → e-Gov law 412AC0000000087, 第十六条 (Article 16), art-16 — not held in this collection
- art-79/par-1/item-3: この号 → 所得税法施行令 第七十九条第一項第三号 (Article 79, paragraph (1), item (iii)), art-79/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1/item-3
- art-79/par-1/item-3: 同法第十四条第二項第二号 → e-Gov law 412AC0000000087, 第十四条第二項第二号 (Article 14, paragraph (2), item (ii)), art-14/par-2/item-2 — not held in this collection
- art-79/par-1/item-3: 同法第二条第一項 → e-Gov law 412AC0000000087, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-79/par-2: 前項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1
- art-79/par-3: 第一項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1
- art-80/par-1: 前条第一項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1
- art-80/par-1: この条 → 所得税法施行令 第八十条 (Article 80), art-80 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-80
- art-80/par-1: 第二項 → 所得税法施行令 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-2
- art-80/par-2: 前項 → 所得税法施行令 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-80/par-1
- art-81/par-1: 法第三十三条第二項第一号 → 所得税法 第三十三条第二項第一号 (Article 33, paragraph (2), item (i)), art-33/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-33/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-81/par-1/item-1: 第三条 → 所得税法施行令 第三条 (Article 3), art-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1/from-art-2#art-3
- art-81/par-1/item-2: 第百三十八条第一項 → 所得税法施行令 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-138/par-1
- art-81/par-1/item-3: 第百三十九条第一項 → 所得税法施行令 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139/par-1
- art-82/par-1: 法第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-33/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-82/par-1/item-2: 法第六十条第一項第一号 → 所得税法 第六十条第一項第一号 (Article 60, paragraph (1), item (i)), art-60/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-60/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-82/par-1/item-2: 同条第三項第一号 → 所得税法 第六十条第三項第一号 (Article 60, paragraph (3), item (i)), art-60/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-60/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-82/par-1/item-2: 同条第一項 → 所得税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/income-tax-act/art-60/par-1 (e-Gov law ID 340AC0000000033)
- art-82/par-1/item-3: 法第六十条第一項第一号 → 所得税法 第六十条第一項第一号 (Article 60, paragraph (1), item (i)), art-60/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-60/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-82/par-1/item-3: 同条第三項第二号 → 所得税法 第六十条第三項第二号 (Article 60, paragraph (3), item (ii)), art-60/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-60/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-82/par-1/item-3: この号 → 所得税法施行令 第八十二条第一項第三号 (Article 82, paragraph (1), item (iii)), art-82/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82/par-1/item-3
- art-82/par-1/item-3: 同条第一項 → 所得税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/income-tax-act/art-60/par-1 (e-Gov law ID 340AC0000000033)
- art-82-2/par-1: 法第三十五条第三項第一号 → 所得税法 第三十五条第三項第一号 (Article 35, paragraph (3), item (i)), art-35/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-35/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-82-2/par-1/item-2: 厚生年金保険法附則第二十八条 → 厚生年金保険法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3291-115/art-28 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-3291-115/art-28 (e-Gov law ID 329AC0000000115)
- art-82-2/par-1/item-6: 旧令による共済組合等からの年金受給者のための特別措置法（昭和二十五年法律第二百五十六号）第三条第一項 → e-Gov law 325AC0000000256, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-82-2/par-1/item-6: 第二項 → e-Gov law 325AC0000000256, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-82-2/par-1/item-6: 第四条第一項 → e-Gov law 325AC0000000256, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-82-2/par-1/item-6: 第七条の二第一項 → e-Gov law 325AC0000000256, 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — not held in this collection
- art-82-2/par-2: 法第三十五条第三項第三号 → 所得税法 第三十五条第三項第三号 (Article 35, paragraph (3), item (iii)), art-35/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-82-2/par-2/item-1: 第七十二条第三項第一号 → 所得税法施行令 第七十二条第三項第一号 (Article 72, paragraph (3), item (i)), art-72/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-1
- art-82-2/par-2/item-1: 第九号 → 所得税法施行令 第七十二条第三項第九号 (Article 72, paragraph (3), item (ix)), art-72/par-3/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-9
- art-82-2/par-2/item-2: 中小企業退職金共済法第十二条第一項 → 中小企業退職金共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-1 (e-Gov law ID 334AC0000000160)
- art-82-2/par-2/item-2: 同条第五項 → 中小企業退職金共済法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-5 (e-Gov law ID 334AC0000000160)
- art-82-2/par-2/item-3: 第七十二条第三項第三号 → 所得税法施行令 第七十二条第三項第三号 (Article 72, paragraph (3), item (iii)), art-72/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-3
- art-82-2/par-2/item-3: 小規模企業共済法第九条の三第一項 → 小規模企業共済法 第九条の三第一項 (Article 9-3, paragraph (1)), art-9-3/par-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-9-3/par-1 (e-Gov law ID 340AC0000000102)
- art-82-2/par-2/item-3: 同条第五項 → 小規模企業共済法 第九条の三第五項 (Article 9-3, paragraph (5)), art-9-3/par-5 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-9-3/par-5 (e-Gov law ID 340AC0000000102)
- art-82-2/par-2/item-4: 法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-3 (e-Gov law ID 340AC0000000034)
- art-82-2/par-2/item-4: 次条第一項 → 所得税法施行令 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1
- art-82-2/par-2/item-5: 第七十二条第三項第五号 → 所得税法施行令 第七十二条第三項第五号 (Article 72, paragraph (3), item (v)), art-72/par-3/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-5
- art-82-2/par-2/item-5: 確定給付企業年金法第二十五条第一項 → e-Gov law 413AC0000000050, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection
- art-82-2/par-2/item-5: 次条第一項 → 所得税法施行令 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1
- art-82-2/par-2/item-6: 確定拠出年金法第四条第三項 → 確定拠出年金法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-4/par-3 (e-Gov law ID 413AC0000000088)
- art-82-2/par-2/item-6: 同法第五十六条第三項 → 確定拠出年金法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-56/par-3 (e-Gov law ID 413AC0000000088)
- art-82-2/par-2/item-6: 同法第二十八条第一号 → 確定拠出年金法 第二十八条第一項第一号 (Article 28, paragraph (1), item (i)), art-28/par-1/item-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-28/par-1/item-1 (e-Gov law ID 413AC0000000088)
- art-82-2/par-2/item-6: 同法第七十三条 → 確定拠出年金法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/defined-contribution-pension-act/art-73 (e-Gov law ID 413AC0000000088)
- art-82-2/par-3: 前項第一号 → 所得税法施行令 第八十二条の二第二項第一号 (Article 82-2, paragraph (2), item (i)), art-82-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-2/item-1
- art-82-2/par-3: 第七十六条第一項 → 所得税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1
- art-82-2/par-3: 前項第四号 → 所得税法施行令 第八十二条の二第二項第四号 (Article 82-2, paragraph (2), item (iv)), art-82-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-2/item-4
- art-82-2/par-3: 第七十六条第二項 → 所得税法施行令 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2
- art-82-2/par-4: 前項 → 所得税法施行令 第八十二条の二第三項 (Article 82-2, paragraph (3)), art-82-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-3
- art-82-2/par-4: 法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3 (e-Gov law ID 340AC0000000033)
- art-82-3/par-1: 法第三十五条第三項第三号 → 所得税法 第三十五条第三項第三号 (Article 35, paragraph (3), item (iii)), art-35/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-82-3/par-1: 次項 → 所得税法施行令 第八十二条の三第二項 (Article 82-3, paragraph (2)), art-82-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2
- art-82-3/par-1: 第一号 → 所得税法施行令 第八十二条の三第一項第一号 (Article 82-3, paragraph (1), item (i)), art-82-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-1
- art-82-3/par-1: 第二号 → 所得税法施行令 第八十二条の三第一項第二号 (Article 82-3, paragraph (1), item (ii)), art-82-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2
- art-82-3/par-1/item-2: 法第三十五条第三項第三号 → 所得税法 第三十五条第三項第三号 (Article 35, paragraph (3), item (iii)), art-35/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-82-3/par-1/item-2/sub-8: 確定拠出年金法第五十四条の四第二項 → 確定拠出年金法 第五十四条の四第二項 (Article 54-4, paragraph (2)), art-54-4/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-54-4/par-2 (e-Gov law ID 413AC0000000088)
- art-82-3/par-1/item-2/sub-8: 同法第二条第七項第一号 → 確定拠出年金法 第二条第七項第一号 (Article 2, paragraph (7), item (i)), art-2/par-7/item-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-2/par-7/item-1 (e-Gov law ID 413AC0000000088)
- art-82-3/par-1/item-2/sub-8: 同条第十二項 → 確定拠出年金法 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — https://japanlaw.org/en/defined-contribution-pension-act/art-2/par-12 (e-Gov law ID 413AC0000000088)
- art-82-3/par-1/item-2/sub-9: 確定拠出年金法第七十四条の四第二項 → 確定拠出年金法 第七十四条の四第二項 (Article 74-4, paragraph (2)), art-74-4/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-74-4/par-2 (e-Gov law ID 413AC0000000088)
- art-82-3/par-1/item-2/sub-9: 同法第二条第五項 → 確定拠出年金法 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/en/defined-contribution-pension-act/art-2/par-5 (e-Gov law ID 413AC0000000088)
- art-82-3/par-1/item-2/sub-9: 同条第十二項 → 確定拠出年金法 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — https://japanlaw.org/en/defined-contribution-pension-act/art-2/par-12 (e-Gov law ID 413AC0000000088)
- art-82-3/par-2: 前項第一号 → 所得税法施行令 第八十二条の三第一項第一号 (Article 82-3, paragraph (1), item (i)), art-82-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-1
- art-82-3/par-2/item-1: 前項 → 所得税法施行令 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1
- art-82-3/par-2/item-1: 次号 → 所得税法施行令 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2/item-2
- art-82-3/par-2/item-1/sub-1: 確定給付企業年金法第三十条第一項 → e-Gov law 413AC0000000050, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection
- art-82-3/par-2/item-1/sub-1: この項 → 所得税法施行令 第八十二条の三第二項 (Article 82-3, paragraph (2)), art-82-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2
- art-82-3/par-2/item-1/sub-2: この項 → 所得税法施行令 第八十二条の三第二項 (Article 82-3, paragraph (2)), art-82-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2
- art-82-3/par-2/item-2: 前号 → 所得税法施行令 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2/item-1
- art-82-3/par-2/item-3: 前二号 → 所得税法施行令 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2/item-1
- art-82-3/par-2/item-3: 前二号 → 所得税法施行令 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2/item-2
- art-82-3/par-3: 第一項 → 所得税法施行令 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1
- art-82-4/par-1: 勤労者財産形成促進法第六条の三第二項 → e-Gov law 346AC0000000092, 第六条の三第二項 (Article 6-3, paragraph (2)), art-6-3/par-2 — not held in this collection
- art-82-4/par-1: 同項第二号 → e-Gov law 346AC0000000092, 第六条の三第二項第二号 (Article 6-3, paragraph (2), item (ii)), art-6-3/par-2/item-2 — not held in this collection
- art-82-4/par-1: 同項第一号 → e-Gov law 346AC0000000092, 第六条の三第二項第一号 (Article 6-3, paragraph (2), item (i)), art-6-3/par-2/item-1 — not held in this collection
- art-82-4/par-1: 同条第三項 → e-Gov law 346AC0000000092, 第六条の三第三項 (Article 6-3, paragraph (3)), art-6-3/par-3 — not held in this collection
- art-82-4/par-1: 同項第二号 → e-Gov law 346AC0000000092, 第六条の三第三項第二号 (Article 6-3, paragraph (3), item (ii)), art-6-3/par-3/item-2 — not held in this collection
- art-82-4/par-1: 同項第一号 → e-Gov law 346AC0000000092, 第六条の三第三項第一号 (Article 6-3, paragraph (3), item (i)), art-6-3/par-3/item-1 — not held in this collection
- art-82-4/par-2: 勤労者財産形成促進法第七条の二十 → e-Gov law 346AC0000000092, 第七条の二十 (Article 7-20), art-7-20 — not held in this collection
- art-82-4/par-2: 前項 → 所得税法施行令 第八十二条の四第一項 (Article 82-4, paragraph (1)), art-82-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-4/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20270101_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-020, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-020, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-025, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-030, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-030, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-008, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-016, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-016, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-017, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-017, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-018, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-018, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-019, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-019, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-020, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-020, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-021, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-021, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-022, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-022, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-023, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-023, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-024, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-024, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-025, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-025, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-026, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-001, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06