# 所得税法 / Income Tax Act — 第二百二条 (Article 202) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-202. 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: 第二百二条 (Article 202)（退職所得とみなされる退職一時金に係る源泉徴収） — address `art-202` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-202 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-202 - 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） — Withholding from Lump-Sum Retirement Payments Deemed to Be Retirement Income caption: machine translation, not official art-202 · https://japanlaw.org/en/income-tax-act/art-202 · https://japanlaw.org/l/340AC0000000033/art-202 **第一項** 第三十一条第三号（退職手当等とみなす一時金）の規定により退職手当等とみなされ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（これに類する場合として政令で定める場合を含む。）は、前条の規定の適用については、その退職一時金の額からその負担した金額（政令で定めるものを含む。）を控除した金額に相当する退職手当等の支払があつたものとみなす。 art-202/par-1 · https://japanlaw.org/en/income-tax-act/art-202/par-1 · https://japanlaw.org/l/340AC0000000033/art-202/par-1 If a lump-sum payment deemed to be severance pay or other such compensation pursuant to Article 31, item (iii) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) is paid and the contributions made under the plan rules prescribed in that item include an amount borne by the participant prescribed in that item (including cases specified by Cabinet Order as similar to this), for the purpose of applying the preceding Article, severance pay or other such compensation is deemed to have been paid in an amount equivalent to the amount remaining after deducting the amount so borne (including any amount specified by Cabinet Order) from the amount of that lump-sum retirement payment. machine translation, not official --- ## Cites - art-202/par-1: 第三十一条第三号 → 所得税法 第三十一条第一項第三号 (Article 31, paragraph (1), item (iii)), art-31/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-31/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-31/par-1/item-3 - art-202/par-1: 前条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/en/income-tax-act/art-201 · https://japanlaw.org/l/340AC0000000033/art-201 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 地方税法 第五十条の六第四項（特別徴収税額） — https://japanlaw.org/en/local-tax-act/art-50-6/par-4 · https://japanlaw.org/l/325AC0000000226/art-50-6/par-4 - 地方税法 第三百二十八条の六第四項（特別徴収税額） — https://japanlaw.org/en/local-tax-act/art-328-6/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-4 - 所得税法 附則第二十六条第一項（退職所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-26/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-26/par-1 - 所得税法 附則第十三条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-13/par-1 - 所得税法 附則第二十条第一項（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-20/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-20/par-1 - 所得税法 附則第九条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3441-14/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-9/par-1 - 所得税法 附則第九条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3451-36/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-9/par-1 - 所得税法 附則第八条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3461-113/art-8/par-1 - 所得税法 附則第十一条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3481-8/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3481-8/art-11/par-1 - 所得税法 附則第十条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3491-15/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-10/par-1 - 所得税法 附則第七条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3501-13/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3501-13/art-7/par-1 - 所得税法 附則第十条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3591-5/art-10/par-1 - 所得税法 附則第二十七条第一項（昭和六十二年十月一日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3621-96/art-27/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-27/par-1 - 所得税法施行規則 第五十三条第一項第二号（還付を受ける場合の源泉徴収税額等の明細書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-53/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-2 --- ## 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-20260918T180319-034, 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