# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百五十八条 (Article 158)

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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: 第百五十八条 (Article 158)（退職給与規程に関する書類の提出） — address `art-158`
- 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-158
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第百五十八条（退職給与規程に関する書類の提出） — Submission of Documents Pertaining to Retirement Allowance Rules
<sup>caption: machine translation, not official</sup>
<sup>art-158 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-158</sup>

        **第一項**  新たに法第五十四条第一項（退職給与引当金）の規定の適用を受けようとする居住者は、その年の前年十二月三十一日における退職給与規程（同日において退職給与規程が定められていない場合には、その後最初に定められた退職給与規程）及びその年十二月三十一日（その者が年の中途で死亡した場合には、その死亡の時）までに退職給与規程が改正された場合にはその改正後のすべての退職給与規程の写しを、その年分の所得税に係る確定申告期限までに、納税地の所轄税務署長に提出しなければならない。
        <sup>art-158/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-158/par-1</sup>
        A Resident who seeks to newly receive the application of Article 54, paragraph (1) (Reserves for Severance Packages) of the Act must submit, to the competent district director with jurisdiction over the place for tax payment by the Filing Deadline for income tax for that year, copies of the retirement allowance rules as of December 31 of the year preceding that year (where no retirement allowance rules were established on that day, the retirement allowance rules first established thereafter) and, where the retirement allowance rules have been amended by December 31 of that year (or, if the Resident dies in the middle of the year, by the time of death), of all the retirement allowance rules after the amendment.
        <sup>machine translation, not official</sup>

        **第二項**  法第五十四条第一項の規定の適用を受けた居住者でその後引き続いて同項の規定の適用を受けようとするものは、退職給与規程若しくは労働協約のうち退職給与の支給に関する事項について異動を生じたとき、又は新たに退職給与の支給に関する労働協約を結んだときは、すみやかに、その旨及び異動後の退職給与規程若しくは労働協約のうち退職給与の支給に関する事項又は新たに結ばれた労働協約の退職給与の支給に関する事項を記載した書類を納税地の所轄税務署長に提出しなければならない。
        <sup>art-158/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-158/par-2</sup>
        A Resident to whom Article 54, paragraph (1) of the Act has applied and who seeks to continue to have that paragraph applied thereafter must, promptly, when a change has arisen in the matters concerning the payment of severance packages in the retirement allowance rules or collective agreement, or when a new collective agreement concerning the payment of severance packages has been concluded, submit to the competent district director with jurisdiction over the place for tax payment a document stating that fact and the matters concerning the payment of severance packages in the amended retirement allowance rules or collective agreement or the matters concerning the payment of severance packages in the newly concluded collective agreement.
        <sup>machine translation, not official</sup>

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## Cites
- art-158/par-1: 法第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/income-tax-act/art-54/par-1 (e-Gov law ID 340AC0000000033)
- art-158/par-2: 法第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/income-tax-act/art-54/par-1 (e-Gov law ID 340AC0000000033)

## Cited by

3 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一号イ（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-1/sub-1
- 所得税法施行令 第百五十四条第二項（退職給与引当金勘定への繰入限度額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-154/par-2
- 所得税法施行令 附則第五条第一項（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-3502-57/art-5/par-1

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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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06