# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十九条の三の二 (Article 319-3-2)

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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: 第三百十九条の三の二 (Article 319-3-2)（源泉徴収の対象となる退職所得とみなされる退職一時金の範囲等） — address `art-319-3-2`
- 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-319-3-2
- 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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### 第三百十九条の三の二（源泉徴収の対象となる退職所得とみなされる退職一時金の範囲等） — Scope of Lump-Sum Retirement Payments Deemed to Be Retirement Income Subject to Withholding, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-319-3-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-3-2</sup>

  **第一項**  法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）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、同条に規定する政令で定める金額は、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とする。
  <sup>art-319-3-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-3-2/par-1</sup>
  The cases specified by Cabinet Order prescribed in Article 202 (Withholding from Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the Act are to be the cases listed in the following items, and the amounts specified by Cabinet Order prescribed in that Article are to be the amounts specified in each of the following items for the category of cases listed in that item:
  <sup>machine translation, not official</sup>

    **一**  第七十二条第三項第四号（退職手当等とみなす一時金）に掲げる一時金の支払をする場合において、同号に規定する適格退職年金契約に基づいて払い込まれた掛金又は保険料のうちに同号に規定する勤務をした者の負担した金額があるとき　当該勤務をした者の負担した金額
    <sup>art-319-3-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-3-2/par-1/item-1</sup>
    in the case of paying a lump sum listed in Article 72, paragraph (3), item (iv) (Lump Sums Deemed to Be Severance Pay or Other Such Compensation), where, out of the installments or insurance premiums paid under the qualified retirement pension contract prescribed in that item, there is an amount borne by the person who rendered the service prescribed in that item: the amount borne by that person who rendered the service;
    <sup>machine translation, not official</sup>

    **二**  第七十二条第三項第五号に掲げる一時金の支払をする場合において、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同号に規定する加入者の負担した金額があるとき　当該加入者の負担した金額
    <sup>art-319-3-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-3-2/par-1/item-2</sup>
    in the case of paying a lump sum listed in Article 72, paragraph (3), item (v), where, out of the contributions made under the plan rules prescribed in that item, there is an amount borne by the member prescribed in that item: the amount borne by that member.
    <sup>machine translation, not official</sup>

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## Cites
- art-319-3-2/par-1: 法第二百二条 → 所得税法 第二百二条 (Article 202), art-202 — https://japanlaw.org/en/income-tax-act/art-202 (e-Gov law ID 340AC0000000033)
- art-319-3-2/par-1/item-1: 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/art-72/par-3/item-4
- art-319-3-2/par-1/item-2: 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/art-72/par-3/item-5

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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-20261106T173921-082, 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