# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七十条 (Article 70)

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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: 第七十条 (Article 70)（退職所得控除額の計算の特例） — address `art-70`
- 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-70
- 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.
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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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### 第七十条（退職所得控除額の計算の特例） — Special Provisions for Calculation of Retirement Income Deduction
<sup>caption: machine translation, not official</sup>
<sup>art-70 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-70</sup>

      **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。
      <sup>art-70/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1</sup>
      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.
      <sup>machine translation, not official</sup>

        **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
        <sup>art-70/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1/item-1</sup>
        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;
        <sup>machine translation, not official</sup>

        **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
        <sup>art-70/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1/item-2</sup>
        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.
        <sup>machine translation, not official</sup>

          **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
          <sup>art-70/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1/item-2/sub-1</sup>
          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;
          <sup>machine translation, not official</sup>

          **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
          <sup>art-70/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1/item-2/sub-2</sup>
          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:
          <sup>machine translation, not official</sup>

            **（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
            <sup>art-70/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1/item-2/sub-2/sub2-1</sup>
            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;
            <sup>machine translation, not official</sup>

            **（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
            <sup>art-70/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1/item-2/sub-2/sub2-2</sup>
            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;
            <sup>machine translation, not official</sup>

          **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
          <sup>art-70/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1/item-2/sub-3</sup>
          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.
          <sup>machine translation, not official</sup>

      **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。
      <sup>art-70/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-2</sup>
      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.
      <sup>machine translation, not official</sup>

        **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
        <sup>art-70/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-2/item-1</sup>
        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;
        <sup>machine translation, not official</sup>

        **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
        <sup>art-70/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-2/item-2</sup>
        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.
        <sup>machine translation, not official</sup>

      **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。
      <sup>art-70/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-3</sup>
      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.
      <sup>machine translation, not official</sup>

---

## Cites
- 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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/art-70/par-1/item-2

## Cited by

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

- 所得税法施行令 第七十条第一項第二号（退職所得控除額の計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1/item-2
- 所得税法施行令 第七十条第一項第二号イ（退職所得控除額の計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1/item-2/sub-1
- 所得税法施行令 第七十条第一項第二号ロ（退職所得控除額の計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1/item-2/sub-2
- 所得税法施行令 第七十条第一項第二号ハ（退職所得控除額の計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1/item-2/sub-3
- 所得税法施行令 第七十条第二項（退職所得控除額の計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-2
- 所得税法施行令 第七十条第三項（退職所得控除額の計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-3
- 所得税法施行令 第七十一条の二第十一項第一号（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-71-2/par-11/item-1
- 所得税法施行令 第七十一条の二第十一項第二号（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-71-2/par-11/item-2
- 所得税法施行令 第七十一条の二第十二項第一号（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-71-2/par-12/item-1
- 所得税法施行令 第七十一条の二第十二項第二号（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-71-2/par-12/item-2
- 所得税法施行令 附則第五条第一項（中小企業退職金共済事業団に対する納付金額に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-5/par-1
- 所得税法施行令 附則第三条第二項（特定退職金共済団体の要件等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3442-84/art-3/par-2
- 所得税法施行令 附則第五項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3452-260/par-5
- 所得税法施行令 附則第五項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-273/par-5
- 所得税法施行令 附則第五項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-293/par-5
- 所得税法施行令 附則第三条第二項（特定退職金共済団体の要件等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-3/par-2
- 所得税法施行令 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3612-353/par-3
- 所得税法施行令 附則第三条第一項（退職所得控除額の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-3/par-1
- 所得税法施行令 附則第二十三条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-229/art-23/par-1
- 所得税法施行令 附則第四条第一項（退職所得控除額の計算の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-4/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-20261106T173921-019, 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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06