# 所得税法 / Income Tax Act — 第百七十一条 (Article 171) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-171. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第百七十一条 (Article 171)（退職所得についての選択課税） — address `art-171` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-171 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-171 - Every provision below carries its address and both URLs 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. --- ### 第百七十一条（退職所得についての選択課税） — (Elective Treatment for Taxation of Retirement Income) caption: Ministry of Justice translation — Japanese Law Translation Database System art-171 · https://japanlaw.org/en/income-tax-act/art-171 · https://japanlaw.org/l/340AC0000000033/art-171 **第一項** 第百六十九条（課税標準）に規定する非居住者が第百六十一条第一項第十二号ハ（国内源泉所得）の規定に該当する退職手当等（第三十条第一項（退職所得）に規定する退職手当等をいう。以下この節において同じ。）の支払を受ける場合には、その者は、前条の規定にかかわらず、当該退職手当等について、その支払の基因となつた退職（その年中に支払を受ける当該退職手当等が二以上ある場合には、それぞれの退職手当等の支払の基因となつた退職）を事由としてその年中に支払を受ける退職手当等の総額を居住者として受けたものとみなして、これに第三十条及び第八十九条（税率）の規定を適用するものとした場合の税額に相当する金額により所得税を課されることを選択することができる。 art-171/par-1 · https://japanlaw.org/en/income-tax-act/art-171/par-1 · https://japanlaw.org/l/340AC0000000033/art-171/par-1 Notwithstanding the preceding Article, if a Nonresident as prescribed in Article 169 (Tax Base) is paid severance pay or other such compensation (meaning severance pay or other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income); hereinafter the same applies in this Section) that falls under the provisions of Article 161, paragraph (1), item (xii), (c) (Domestic Source Income), the Nonresident may elect to have it deemed that the total amount of the severance pay and other such compensation that the Nonresident is paid in that year by reason of a separation from employment constituting a cause for its payment (or by reason of each separation from employment constituting a cause for payment, if the Nonresident is paid multiple packages of severance pay or other such compensation in the relevant year) has been paid thereto as if to a Resident, and to have income taxes imposed on the severance pay and other such compensation in line with the amount equivalent to taxes imposed when Article 30 and Article 89 (Tax Rates) are applied to the total amount of severance pay and other such compensation that the Nonresident is deemed to have received as a Resident. machine translation, not official --- ## Cites - art-171/par-1: 第百六十九条 → 所得税法 第百六十九条 (Article 169), art-169 — https://japanlaw.org/en/income-tax-act/art-169 · https://japanlaw.org/l/340AC0000000033/art-169 - art-171/par-1: 第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12 - art-171/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-30/par-1 - art-171/par-1: 前条 → 所得税法 第百七十条 (Article 170), art-170 — https://japanlaw.org/en/income-tax-act/art-170 · https://japanlaw.org/l/340AC0000000033/art-170 - art-171/par-1: 第三十条 → 所得税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/income-tax-act/art-30 · https://japanlaw.org/l/340AC0000000033/art-30 - art-171/par-1: 第八十九条 → 所得税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法 第百七十二条第一項第一号（給与等につき源泉徴収を受けない場合の申告納税等） — https://japanlaw.org/en/income-tax-act/art-172/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-1/item-1 - 所得税法 第百七十二条第二項（給与等につき源泉徴収を受けない場合の申告納税等） — https://japanlaw.org/en/income-tax-act/art-172/par-2 · https://japanlaw.org/l/340AC0000000033/art-172/par-2 - 所得税法 第百七十二条第二項第一号（給与等につき源泉徴収を受けない場合の申告納税等） — https://japanlaw.org/en/income-tax-act/art-172/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-2/item-1 - 所得税法 第百七十三条第一項（退職所得の選択課税による還付） — https://japanlaw.org/en/income-tax-act/art-173/par-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1 - 所得税法施行規則 第七十一条第一項（退職所得の選択課税による還付のための申告書への添附書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-71/par-1 · https://japanlaw.org/l/340M50000040011/art-71/par-1 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十七条第五項第四号（課税標準及び税額の申告） — https://japanlaw.org/en/reconstruction-funding-act/art-17/par-5/item-4 · https://japanlaw.org/l/423AC0000000117/art-17/par-5/item-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-011, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05