# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七十七条 (Article 77)

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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: 第七十七条 (Article 77)（退職所得の収入の時期） — address `art-77`
- 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-77
- 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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### 第七十七条（退職所得の収入の時期） — Timing of Revenue from Retirement Income
<sup>caption: machine translation, not official</sup>
<sup>art-77 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-77</sup>

      **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。
      <sup>art-77/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-77/par-1</sup>
      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.
      <sup>machine translation, not official</sup>

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## Cites
- 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)

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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-20261106T173921-023, 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