# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三条 (Supplementary Provisions, Article 3)
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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: 第三条 (Supplementary Provisions, Article 3)（退職所得控除額に係る勤続年数に関する経過規定） — address `suppl-3422-105/art-3`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-3
- 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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### 第三条（退職所得控除額に係る勤続年数に関する経過規定） — Transitional Provisions Concerning Years of Service for the Retirement Income Deduction
caption: machine translation, not official
suppl-3422-105/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-3
**第一項** 新令第七十四条第二項及び第三項（退職所得控除額に係る勤続年数の計算の特例）の規定を適用する場合において、これらの規定に規定する前の退職手当等が昭和三十八年中の支給に係るものであるときは、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
新令第七十四条第二項 退職一時金等（以下この条において「前の退職手当等」という。）につきこれらの規定により計算した期間の計算の基礎となつた在職期間等 退職一時金等（以下この条において「前の退職手当等」という。）に係る就職の日又は前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掲げる数（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
法第三十条第三項第一号に規定する勤続年数を計算する。 法第三十条第三項第一号に規定する勤続年数を計算する。
一 当該前の退職手当等につき所得税法の一部を改正する法律（昭和三十九年法律第二十号）による改正前の旧所得税法（昭和二十二年法律第二十七号）第九条第一項第六号イ（退職所得控除額）の規定により計算した金額（所得税法施行規則の一部を改正する政令（昭和三十九年政令第六十九号）による改正前の旧所得税法施行規則（昭和二十二年勅令第百十号）第七条の四第一項第七号（勤続年数の計算）（同条第四項において準用する場合を含む。）の規定を適用しないで計算した場合の勤続年数により計算した金額とする。以下この条において「旧法の特別控除額」という。）が五十万円以下である場合 当該旧法の特別控除額を五万円で除して計算した数
二 旧法の特別控除額が五十万円をこえ百五十万円以下である場合 当該旧法の特別控除額から五十万円を控除した金額を十万円で除して計算した数に十を加算した数
三 旧法の特別控除額が百五十万円をこえる場合 当該旧法の特別控除額から百五十万円を控除した金額を二十万円で除して計算した数に二十を加算した数
新令第七十四条第三項 前の退職手当等について同項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 前の退職手当等に係る旧法の特別控除額
suppl-3422-105/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-3/par-1
In applying the provisions of Article 74, paragraphs (2) and (3) (Special Provisions on Calculation of Years of Service for the Retirement Income Deduction) of the New Order, where the earlier severance pay or other such compensation prescribed in those provisions relates to payment made in 1963, the words listed in the middle column of the following table in those provisions listed in the left-hand column of the table are to be read as the words listed in the right-hand column of the table, respectively.
Article 74, paragraph (2) of the New Order the period of service, etc. that formed the basis of calculating the period calculated in accordance with those provisions with respect to the lump-sum retirement payment, etc. (hereinafter in this Article referred to as "earlier severance pay or other such compensation") the period from the date of commencement of employment pertaining to the lump-sum retirement payment, etc. (hereinafter in this Article referred to as "earlier severance pay or other such compensation") or the first day of the period during which the person was a member, etc. prescribed in paragraph (1), item (ii) of the preceding Article until the day preceding the day on which the number of years equivalent to the number set out in the following items according to the category of cases set out in those items (if a fraction less than one arises, the number with the fraction rounded down) has elapsed
calculate the years of service prescribed in Article 30, paragraph (3), item (i) of the Act. calculate the years of service prescribed in Article 30, paragraph (3), item (i) of the Act.
(i) where the amount calculated for that earlier severance pay or other such compensation in accordance with Article 9, paragraph (1), item (vi), (a) (Retirement Income Deduction) of the former Income Tax Act (Act No. 27 of 1947) prior to amendment by the Act Partially Amending the Income Tax Act (Act No. 20 of 1964) (being the amount calculated on the basis of the years of service calculated without applying Article 7-4, paragraph (1), item (vii) (Calculation of Years of Service) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article) of the former Regulation for Enforcement of the Income Tax Act (Imperial Ordinance No. 110 of 1947) prior to amendment by the Cabinet Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Cabinet Order No. 69 of 1964); referred to as the "special deduction under the former Act" in this Article) is 500,000 yen or less: the number calculated by dividing that special deduction under the former Act by 50,000 yen
(ii) where the special deduction under the former Act exceeds 500,000 yen and is 1,500,000 yen or less: the number obtained by adding 10 to the number calculated by dividing the amount obtained by deducting 500,000 yen from that special deduction under the former Act by 100,000 yen
(iii) where the special deduction under the former Act exceeds 1,500,000 yen: the number obtained by adding 20 to the number calculated by dividing the amount obtained by deducting 1,500,000 yen from that special deduction under the former Act by 200,000 yen
Article 74, paragraph (3) of the New Order 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 paragraph the special deduction under the former Act pertaining to the earlier severance pay or other such compensation
machine translation, not official
**第二項** 前項の規定は、同項に規定する前の退職手当等が昭和三十九年一月一日から昭和四十一年十二月三十一日までの間の支給に係るものである場合について準用する。この場合において、同項の表の下欄中「所得税法の一部を改正する法律（昭和三十九年法律第二十号）による改正前の旧所得税法（昭和二十二年法律第二十七号）第九条第一項第六号イ（退職所得控除額）の規定により計算した金額（所得税法施行規則の一部を改正する政令（昭和三十九年政令第六十九号）による改正前の旧所得税法施行規則（昭和二十二年勅令第百十号）第七条の四第一項第七号（勤続年数の計算）（同条第四項において準用する場合を含む。）の規定を適用しないで計算した場合の勤続年数により計算した金額とする」とあるのは、「所得税法の一部を改正する法律（昭和四十二年法律第二十号）による改正前の所得税法第三十条第三項（退職所得控除額）の規定により計算した金額（所得税法施行令の一部を改正する政令（昭和四十二年政令第百五号）による改正前の所得税法施行令第七十四条第二項及び第三項（退職所得控除額に係る勤続年数の計算の特例）の規定を適用しないで計算した場合の勤続年数により計算した金額とする」と読み替えるものとする。
suppl-3422-105/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-3/par-2
The provisions of the preceding paragraph apply mutatis mutandis where the earlier severance pay or other such compensation prescribed in that paragraph relates to payment made during the period from January 1, 1964 to December 31, 1966. In this case, the phrase "Article 9, paragraph (1), item (vi), (a) (Retirement Income Deduction) of the former Income Tax Act (Act No. 27 of 1947) prior to amendment by the Act Partially Amending the Income Tax Act (Act No. 20 of 1964) (being the amount calculated on the basis of the years of service calculated without applying Article 7-4, paragraph (1), item (vii) (Calculation of Years of Service) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article) of the former Regulation for Enforcement of the Income Tax Act (Imperial Ordinance No. 110 of 1947) prior to amendment by the Cabinet Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Cabinet Order No. 69 of 1964)" in the right-hand column of the table in that paragraph is deemed to be replaced with "Article 30, paragraph (3) (Retirement Income Deduction) of the Income Tax Act prior to amendment by the Act Partially Amending the Income Tax Act (Act No. 20 of 1967) (being the amount calculated on the basis of the years of service calculated without applying Article 74, paragraphs (2) and (3) (Special Provisions on Calculation of Years of Service for the Retirement Income Deduction) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 105 of 1967".
machine translation, not official
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## Cites
- suppl-3422-105/art-3/par-1: 新令第七十四条第二項 → 所得税法施行令 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-2
- suppl-3422-105/art-3/par-1: 第三項 → 所得税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-3
- suppl-3422-105/art-3/par-1: この条 → 所得税法施行令 第七十四条 (Article 74), art-74 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74
- suppl-3422-105/art-3/par-1: 前条第一項第二号 → 所得税法施行令 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1/item-2
- suppl-3422-105/art-3/par-1: 法第三十条第三項第一号 → 所得税法 第三十条第三項第一号 (Article 30, paragraph (3), item (i)), art-30/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-30/par-3/item-1 (e-Gov law ID 340AC0000000033)
- suppl-3422-105/art-3/par-1: による改正前の旧所得税法施行規則（昭和二十二年勅令第百十号）第七条の四第一項第七号 → e-Gov law 322IO0000000110, 第七条の四第一項第七号 (Article 7-4, paragraph (1), item (vii)), art-7-4/par-1/item-7 — not held in this collection
- suppl-3422-105/art-3/par-1: 同条第四項 → e-Gov law 322IO0000000110, 第七条の四第四項 (Article 7-4, paragraph (4)), art-7-4/par-4 — not held in this collection
- suppl-3422-105/art-3/par-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)
- suppl-3422-105/art-3/par-2: 前項 → 所得税法施行令 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3422-105/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-3/par-1
- suppl-3422-105/art-3/par-2: による改正前の旧所得税法施行規則（昭和二十二年勅令第百十号）第七条の四第一項第七号 → e-Gov law 322IO0000000110, 第七条の四第一項第七号 (Article 7-4, paragraph (1), item (vii)), art-7-4/par-1/item-7 — not held in this collection
- suppl-3422-105/art-3/par-2: 同条第四項 → e-Gov law 322IO0000000110, 第七条の四第四項 (Article 7-4, paragraph (4)), art-7-4/par-4 — not held in this collection
## Cited by
1 provision cites this one. No official source publishes this direction.
- 所得税法施行令 附則第三条第二項（退職所得控除額に係る勤続年数に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-3/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-20261106T173921-093, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-095, 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-20261106T173921-095, 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