# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百五十七条 (Article 157)

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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: 第百五十七条 (Article 157)（死亡の場合の退職給与引当金勘定の金額の処理） — address `art-157`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-157
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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They are never merged and never substituted for one another.

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### 第百五十七条（死亡の場合の退職給与引当金勘定の金額の処理） — Treatment of Amount of the Severance Package Reserves Account Upon Death
<sup>caption: machine translation, not official</sup>
<sup>art-157 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-157</sup>

        **第一項**  法第五十四条第二項（退職給与引当金）に規定する退職給与引当金勘定の金額（以下この条において「退職給与引当金勘定の金額」という。）を有する居住者が死亡した場合には、その死亡の時における退職給与引当金勘定の金額のうち次に掲げる金額は、その者のその死亡の日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
        <sup>art-157/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-1</sup>
        Where a Resident who has an amount of the severance package reserves account prescribed in Article 54, paragraph (2) (Reserves for Severance Packages) of the Act (hereinafter in this Article referred to as the "amount of the retirement allowance reserve account") dies, the following amounts, out of the amount of the retirement allowance reserve account at the time of death, are to be included in gross revenue in calculating the amount of business income of the Resident for the year that includes the day of death:
        <sup>machine translation, not official</sup>

          **一**  その居住者の相続人のうちに、居住者の事業所得を生ずべき事業を承継してその居住者の使用人を引き続き雇用している者でその居住者の死亡の日の属する年分の所得税につき青色申告書を提出することについて税務署長の承認を受けているもの（当該所得税につき法第百四十四条（青色申告の承認の申請）の申請書を提出したものを含む。）がない場合には、当該退職給与引当金勘定の金額の全額
          <sup>art-157/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-1/item-1</sup>
          where none of the Resident's heirs is a person who has succeeded to the Resident's business that is to generate business income, continues to employ the Resident's employees, and has obtained the district director's approval to submit a Blue Return for the income tax for the year that includes the day of the Resident's death (including a person who has submitted the written application under Article 144 (Application for Approval to File a Blue Return) of the Act for that income tax): the full amount of that amount of the retirement allowance reserve account;
          <sup>machine translation, not official</sup>

          **二**  その居住者の相続人のうちに前号に規定する者がある場合には、当該退職給与引当金勘定の金額から、当該金額にその居住者の死亡の時における第百五十四条第一項（退職給与引当金勘定への繰入限度額）に規定する期末退職給与の要支給額のうちにその相続人が引き続き雇用する前号の使用人に係る当該期末退職給与の要支給額の占める割合を乗じて計算した金額を控除した金額
          <sup>art-157/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-1/item-2</sup>
          where any of the Resident's heirs is a person prescribed in the preceding item: the amount obtained by deducting from that amount of the retirement allowance reserve account the amount calculated by multiplying that amount by the proportion that the year-end required retirement allowance payments pertaining to the employees set forth in the preceding item whom the heir continues to employ bear to the year-end required retirement allowance payments prescribed in Article 154, paragraph (1) (Transfer Limit for Severance Package Reserves Account) as of the time of the Resident's death.
          <sup>machine translation, not official</sup>

        **第二項**  退職給与引当金勘定の金額を有する居住者が死亡した場合において、前項第二号に規定する場合に該当するときは、その死亡の時における退職給与引当金勘定の金額のうち同号に掲げる金額以外の部分の金額は、前三条及び前項の規定の適用については、その居住者の相続人が当該死亡の時において有する退職給与引当金勘定の金額とみなす。
        <sup>art-157/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-2</sup>
        Where a Resident who has an amount of the retirement allowance reserve account dies and the case falls under the case prescribed in item (ii) of the preceding paragraph, the portion, out of the amount of the retirement allowance reserve account at the time of death, other than the amount set forth in that item is, for the purpose of the application of the preceding three Articles and the preceding paragraph, deemed to be the amount of the retirement allowance reserve account held by the Resident's heir at the time of death.
        <sup>machine translation, not official</sup>

        **第三項**  前項の規定の適用を受けた相続人が同項の居住者の死亡の日の属する年分の所得税につき法第百四十四条の申請書を提出した者である場合において、その申請が却下されたときは、当該相続人は、その却下の日における同項の退職給与引当金勘定の金額をとりくずさなければならない。
        <sup>art-157/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-3</sup>
        Where an heir to whom the provisions of the preceding paragraph have applied is a person who has submitted the written application under Article 144 of the Act for the income tax for the year that includes the day of death of the Resident referred to in that paragraph, and that application has been dismissed, that heir must reverse the amount of the retirement allowance reserve account referred to in that paragraph as of the day of the dismissal.
        <sup>machine translation, not official</sup>

        **第四項**  相続（包括遺贈を含む。以下この条において同じ。）により被相続人の事業所得を生ずべき事業を承継した居住者でその相続の日の属する年分の所得税につき青色申告書を提出することについて税務署長の承認を受けているもの（当該所得税につき法第百四十四条の申請書を提出したもののうち前項の規定に該当しないものを含む。）が、その年において、被相続人の使用人で引き続き在職するもののうち被相続人から退職給与の支給を受けなかつた者の退職による退職給与に充てるため退職給与引当金勘定に繰り入れた金額については、当該被相続人の死亡の日を第百五十四条第一項第一号ロ（退職給与引当金勘定への繰入限度額）に規定する前年十二月三十一日とみなし、かつ、被相続人がその死亡の日において退職給与規程を定めていた者である場合には当該退職給与規程を当該前年十二月三十一日現在において定められている退職給与規程とみなして、同号の金額を計算する。
        <sup>art-157/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-4</sup>
        Where a Resident who has succeeded by inheritance (including universal legacy; the same applies hereinafter in this Article) to the decedent's business that is to generate business income and has obtained the district director's approval to submit a Blue Return for the income tax for the year that includes the day of the inheritance (including, among those who have submitted the written application under Article 144 of the Act for that income tax, those not falling under the preceding paragraph) has, in that year, transferred to the severance package reserves account an amount to be applied to the severance packages payable upon the retirement of those among the decedent's employees who continue in service and have not received payment of severance packages from the decedent, the amount under Article 154, paragraph (1), item (i) is calculated for that amount by deeming the day of the decedent's death to be the December 31 of the preceding year prescribed in Article 154, paragraph (1), item (i), (b) (Transfer Limit for Severance Package Reserves Account), and, where the decedent had established retirement allowance rules on the day of death, deeming those retirement allowance rules to be the retirement allowance rules in effect as of that December 31 of the preceding year.
        <sup>machine translation, not official</sup>

        **第五項**  前項に規定する居住者が、その相続の日の属する年において、その被相続人（その死亡の日において第二項の規定により当該居住者が有するものとみなされる退職給与引当金勘定の金額があるものに限る。）の使用人で引き続き在職するもののうち当該被相続人から退職給与の支給を受けなかつた者の退職につき第百五十五条第一項第一号（退職給与引当金勘定の金額の取崩し）の規定により取り崩すべき退職給与引当金勘定の金額の計算については、同日を同号に規定する前年十二月三十一日とみなし、かつ、当該被相続人がその死亡の日において定めていた退職給与規程を当該前年十二月三十一日現在において定められている退職給与規程とみなして同号の退職給与の額を計算するものとする。この場合において、その取り崩すべき退職給与引当金勘定の金額は、第二項の規定により当該居住者が有するものとみなされる退職給与引当金勘定の金額を限度とする。
        <sup>art-157/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-5</sup>
        Where a Resident prescribed in the preceding paragraph calculates, in the year that includes the day of the inheritance, the amount of the retirement allowance reserve account to be reversed under Article 155, paragraph (1), item (i) (Reversal of Amount of the Retirement Allowance Reserve Account) upon the retirement of those among the employees of the decedent (limited to a decedent for whom there is an amount of the retirement allowance reserve account deemed under paragraph (2) to be held by that Resident on the day of death) who continue in service and have not received payment of severance packages from that decedent, the Resident is to calculate the amount of the severance package under that item by deeming the day of death to be the December 31 of the preceding year prescribed in that item, and deeming the retirement allowance rules that the decedent had established on the day of death to be the retirement allowance rules in effect as of that December 31 of the preceding year. In this case, the amount of the retirement allowance reserve account to be reversed is limited to the amount of the retirement allowance reserve account deemed under paragraph (2) to be held by that Resident.
        <sup>machine translation, not official</sup>

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## Cites
- art-157/par-1: 法第五十四条第二項 → 所得税法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/income-tax-act/art-54/par-2 (e-Gov law ID 340AC0000000033)
- art-157/par-1: この条 → 所得税法施行令 第百五十七条 (Article 157), art-157 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157
- art-157/par-1/item-1: 法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act/art-144 (e-Gov law ID 340AC0000000033)
- art-157/par-1/item-2: 前号 → 所得税法施行令 第百五十七条第一項第一号 (Article 157, paragraph (1), item (i)), art-157/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-1/item-1
- art-157/par-1/item-2: 第百五十四条第一項 → 所得税法施行令 第百五十四条第一項 (Article 154, paragraph (1)), art-154/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-154/par-1
- art-157/par-2: 前項第二号 → 所得税法施行令 第百五十七条第一項第二号 (Article 157, paragraph (1), item (ii)), art-157/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-1/item-2
- art-157/par-2: 前三条 → 所得税法施行令 第百五十四条 (Article 154), art-154 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-154
- art-157/par-2: 前三条 → 所得税法施行令 第百五十五条 (Article 155), art-155 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-155
- art-157/par-2: 前三条 → 所得税法施行令 第百五十六条 (Article 156), art-156 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-156
- art-157/par-2: 前項 → 所得税法施行令 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-1
- art-157/par-3: 前項 → 所得税法施行令 第百五十七条第二項 (Article 157, paragraph (2)), art-157/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-2
- art-157/par-3: 法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act/art-144 (e-Gov law ID 340AC0000000033)
- art-157/par-4: この条 → 所得税法施行令 第百五十七条 (Article 157), art-157 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157
- art-157/par-4: 法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act/art-144 (e-Gov law ID 340AC0000000033)
- art-157/par-4: 前項 → 所得税法施行令 第百五十七条第三項 (Article 157, paragraph (3)), art-157/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-3
- art-157/par-4: 第百五十四条第一項第一号 → 所得税法施行令 第百五十四条第一項第一号 (Article 154, paragraph (1), item (i)), art-154/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-154/par-1/item-1
- art-157/par-5: 前項 → 所得税法施行令 第百五十七条第四項 (Article 157, paragraph (4)), art-157/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-4
- art-157/par-5: 第二項 → 所得税法施行令 第百五十七条第二項 (Article 157, paragraph (2)), art-157/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-2
- art-157/par-5: 第百五十五条第一項第一号 → 所得税法施行令 第百五十五条第一項第一号 (Article 155, paragraph (1), item (i)), art-155/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-155/par-1/item-1

## Cited by

12 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第百五十四条第一項第二号（退職給与引当金勘定への繰入限度額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-154/par-1/item-2
- 所得税法施行令 第百五十六条第一項第三号（退職金共済契約等を締結している場合の繰入限度額の特例等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-156/par-1/item-3
- 所得税法施行令 第百五十七条第一項（死亡の場合の退職給与引当金勘定の金額の処理） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-1
- 所得税法施行令 第百五十七条第一項第二号（死亡の場合の退職給与引当金勘定の金額の処理） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-1/item-2
- 所得税法施行令 第百五十七条第二項（死亡の場合の退職給与引当金勘定の金額の処理） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-2
- 所得税法施行令 第百五十七条第三項（死亡の場合の退職給与引当金勘定の金額の処理） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-3
- 所得税法施行令 第百五十七条第四項（死亡の場合の退職給与引当金勘定の金額の処理） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-4
- 所得税法施行令 第百五十七条第五項（死亡の場合の退職給与引当金勘定の金額の処理） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-5
- 所得税法施行令 附則第三条第二項第二号イ（退職給与引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-40/art-3/par-2/item-2/sub-1
- 所得税法施行令 附則第三条第三項第一号（退職給与引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-40/art-3/par-3/item-1
- 所得税法施行令 附則第三条第四項第二号（退職給与引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-40/art-3/par-4/item-2
- 所得税法施行令 附則第十一条第二項（退職給与引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_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-20261106T173921-041, 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-20261106T173921-041, 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