# 所得税法 / Income Tax Act — 第三十条 (Article 30) - 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: 第三十条 (Article 30)（退職所得） — address `art-30` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-30 - 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. --- ### 第三十条（退職所得） — (Retirement Income) caption: Ministry of Justice translation — Japanese Law Translation Database System art-30 · https://japanlaw.org/en/income-tax-act/art-30 · https://japanlaw.org/l/340AC0000000033/art-30 **第一項** 退職所得とは、退職手当、一時恩給その他の退職により一時に受ける給与及びこれらの性質を有する給与（以下この条において「退職手当等」という。）に係る所得をいう。 art-30/par-1 · https://japanlaw.org/en/income-tax-act/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-1 Retirement income means income arising from severance pay, a lump-sum early retirement package, other compensation received on a one-time basis due to separation from employment, and compensation of a similar nature (hereinafter referred to as "severance pay and other such compensation" in this Article). Ministry of Justice translation — Japanese Law Translation Database System **第二項** 退職所得の金額は、その年中の退職手当等の収入金額から退職所得控除額を控除した残額の二分の一に相当する金額（当該退職手当等が、短期退職手当等である場合には次の各号に掲げる場合の区分に応じ当該各号に定める金額とし、特定役員退職手当等である場合には当該退職手当等の収入金額から退職所得控除額を控除した残額に相当する金額とする。）とする。 art-30/par-2 · https://japanlaw.org/en/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2 Retirement income is equivalent to 50% of the amount remaining after the retirement income deduction is applied against revenue from severance pay and other such compensation in the year (or, if the severance pay and other such compensation is short-term severance pay, the amount that each of the following items prescribes for the category of case set forth in the item, and if it is specified officers' severance pay, the amount equivalent to the amount remaining after the retirement income deduction is applied against the revenue from the severance pay and other such compensation). machine translation, not official **一** 当該退職手当等の収入金額から退職所得控除額を控除した残額が三百万円以下である場合　当該残額の二分の一に相当する金額 art-30/par-2/item-1 · https://japanlaw.org/en/income-tax-act/art-30/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-2/item-1 if the amount remaining after the retirement income deduction is applied against the revenue from the severance pay and other such compensation is 3,000,000 yen or less: the amount equivalent to 50% of the remaining amount; machine translation, not official **二** 前号に掲げる場合以外の場合　百五十万円と当該退職手当等の収入金額から三百万円に退職所得控除額を加算した金額を控除した残額との合計額 art-30/par-2/item-2 · https://japanlaw.org/en/income-tax-act/art-30/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2/item-2 in a case other than that set forth in the preceding item: the sum total of 1,500,000 yen plus the amount remaining after the sum of 3,000,000 yen and the retirement income deduction is deducted from the revenue from the severance pay and other such compensation. machine translation, not official **第三項** 前項に規定する退職所得控除額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。 art-30/par-3 · https://japanlaw.org/en/income-tax-act/art-30/par-3 · https://japanlaw.org/l/340AC0000000033/art-30/par-3 The retirement income deduction prescribed in the preceding paragraph is the amount that each of the following items prescribes for the category of case set forth in the item: machine translation, not official **一** 政令で定める勤続年数（以下この項及び第七項において「勤続年数」という。）が二十年以下である場合　四十万円に当該勤続年数を乗じて計算した金額 art-30/par-3/item-1 · https://japanlaw.org/en/income-tax-act/art-30/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-3/item-1 if the taxpayer has 20 or fewer years of service as prescribed by Cabinet Order (hereinafter referred to as "years of service" in this paragraph and paragraph (7)): the amount calculated as 400,000 yen times the taxpayer's years of service; machine translation, not official **二** 勤続年数が二十年を超える場合　八百万円と七十万円に当該勤続年数から二十年を控除した年数を乗じて計算した金額との合計額 art-30/par-3/item-2 · https://japanlaw.org/en/income-tax-act/art-30/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-3/item-2 if the taxpayer has over 20 years of service:the sum total calculated when 20 years are subtracted from the taxpayer's years of service, the difference is multiplied by 700,000 yen, and 8,000,000 yen is added to the product thereof. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第二項に規定する短期退職手当等とは、退職手当等のうち、退職手当等の支払をする者から短期勤続年数（前項第一号に規定する勤続年数のうち、次項に規定する役員等以外の者としての政令で定める勤続年数が五年以下であるものをいう。第七項において同じ。）に対応する退職手当等として支払を受けるものであつて、次項に規定する特定役員退職手当等に該当しないものをいう。 art-30/par-4 · https://japanlaw.org/en/income-tax-act/art-30/par-4 · https://japanlaw.org/l/340AC0000000033/art-30/par-4 The short-term severance pay prescribed in paragraph (2) means severance pay and other such compensation that is received from the person paying the severance pay and other such compensation as severance pay and other such compensation corresponding to short-term years of service (meaning the years of service prescribed in item (i) of the preceding paragraph in which the years of service specified by Cabinet Order as a person other than an officer or similar person prescribed in the following paragraph are five years or less; the same applies in paragraph (7)), and that does not fall under the category of specified officers' severance pay prescribed in the following paragraph. machine translation, not official **第五項** 第二項に規定する特定役員退職手当等とは、退職手当等のうち、役員等（次に掲げる者をいう。）としての政令で定める勤続年数（以下この項及び第七項において「役員等勤続年数」という。）が五年以下である者が、退職手当等の支払をする者から当該役員等勤続年数に対応する退職手当等として支払を受けるものをいう。 art-30/par-5 · https://japanlaw.org/en/income-tax-act/art-30/par-5 · https://japanlaw.org/l/340AC0000000033/art-30/par-5 The specified officers' severance pay prescribed in paragraph (2) means severance pay and other such compensation that a person whose years of service specified by Cabinet Order as an officer or similar person (meaning a person set forth in any of the following items) (hereinafter referred to as "years of service as an officer" in this paragraph and paragraph (7)) are five years or less receives from the person paying the severance pay and other such compensation as severance pay and other such compensation corresponding to those years of service as an officer: machine translation, not official **一** 法人税法第二条第十五号（定義）に規定する役員 art-30/par-5/item-1 · https://japanlaw.org/en/income-tax-act/art-30/par-5/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-5/item-1 an officer as prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act; machine translation, not official **二** 国会議員及び地方公共団体の議会の議員 art-30/par-5/item-2 · https://japanlaw.org/en/income-tax-act/art-30/par-5/item-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-5/item-2 a member of the Diet or a member of the assembly of a local government; machine translation, not official **三** 国家公務員及び地方公務員 art-30/par-5/item-3 · https://japanlaw.org/en/income-tax-act/art-30/par-5/item-3 · https://japanlaw.org/l/340AC0000000033/art-30/par-5/item-3 a national public employee or local public employee. machine translation, not official **第六項** 次の各号に掲げる場合に該当するときは、第二項に規定する退職所得控除額は、第三項の規定にかかわらず、当該各号に定める金額とする。 art-30/par-6 · https://japanlaw.org/en/income-tax-act/art-30/par-6 · https://japanlaw.org/l/340AC0000000033/art-30/par-6 Notwithstanding the provisions of paragraph (3), if circumstances fall under one of the cases set forth in the following items, the retirement income deduction provided for in paragraph (2) is the amount prescribed in the relevant item: machine translation, not official **一** その年の前年以前に他の退職手当等の支払を受けている場合で政令で定める場合　第三項の規定により計算した金額から、当該他の退職手当等につき政令で定めるところにより同項の規定に準じて計算した金額を控除した金額 art-30/par-6/item-1 · https://japanlaw.org/en/income-tax-act/art-30/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-1 a case as prescribed by Cabinet Order, in which the taxpayer has been paid other severance pay and other such compensation in or before the previous year: the amount calculated pursuant to paragraph (3), less the amount that is calculated for the other severance pay and other such compensation when the provisions of that paragraph are applied pursuant to Cabinet Order; machine translation, not official **二** 第三項及び前号の規定により計算した金額が八十万円に満たない場合（次号に該当する場合を除く。）　八十万円 art-30/par-6/item-2 · https://japanlaw.org/en/income-tax-act/art-30/par-6/item-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-2 a case in which the amount calculated pursuant to the provisions of paragraph (3) and the preceding item is less than 800,000 yen (other than in a case falling under the following item): 800,000 yen; machine translation, not official **三** 障害者になつたことに直接基因して退職したと認められる場合で政令で定める場合　第三項及び第一号の規定により計算した金額（当該金額が八十万円に満たない場合には、八十万円）に百万円を加算した金額 art-30/par-6/item-3 · https://japanlaw.org/en/income-tax-act/art-30/par-6/item-3 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-3 a case as prescribed by Cabinet Order in which the taxpayer is found to have left employment as a direct result of becoming a Person with a Disability: the amount calculated pursuant to the provisions of paragraph (3) and item (i) (or 800,000 yen, if the amount so calculated is less than 800,000 yen), plus 1,000,000 yen. machine translation, not official **第七項** その年中に一般退職手当等（退職手当等のうち、短期退職手当等（第四項に規定する短期退職手当等をいう。以下この項において同じ。）及び特定役員退職手当等（第五項に規定する特定役員退職手当等をいう。以下この項において同じ。）のいずれにも該当しないものをいう。以下この項において同じ。）、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り、当該一般退職手当等に係る勤続年数、当該短期退職手当等に係る短期勤続年数又は当該特定役員退職手当等に係る役員等勤続年数に重複している期間がある場合の退職所得の金額の計算については、政令で定める。 art-30/par-7 · https://japanlaw.org/en/income-tax-act/art-30/par-7 · https://japanlaw.org/l/340AC0000000033/art-30/par-7 If a taxpayer has, in the year, two or more kinds of severance pay and other such compensation from among general severance pay or other such compensation (meaning severance pay and other such compensation that falls under neither short-term severance pay (meaning the short-term severance pay prescribed in paragraph (4); hereinafter the same applies in this paragraph) nor specified officers' severance pay (meaning the specified officers' severance pay prescribed in paragraph (5); hereinafter the same applies in this paragraph); hereinafter the same applies in this paragraph), short-term severance pay, and specified officers' severance pay, and there is an overlapping period in the years of service for the general severance pay or other such compensation, the short-term years of service for the short-term severance pay, or the years of service as an officer for the specified officers' severance pay, Cabinet Order provides for the calculation of the retirement income. machine translation, not official --- ## Cites - art-30/par-1: この条 → 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-30/par-2/item-2: 前号 → 所得税法 第三十条第二項第一号 (Article 30, paragraph (2), item (i)), art-30/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-30/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-2/item-1 - art-30/par-3: 前項 → 所得税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2 - art-30/par-3/item-1: この項 → 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 · https://japanlaw.org/l/340AC0000000033/art-30/par-3 - art-30/par-3/item-1: 第七項 → 所得税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/en/income-tax-act/art-30/par-7 · https://japanlaw.org/l/340AC0000000033/art-30/par-7 - art-30/par-4: 第二項 → 所得税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2 - art-30/par-4: 前項第一号 → 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 · https://japanlaw.org/l/340AC0000000033/art-30/par-3/item-1 - art-30/par-4: 次項 → 所得税法 第三十条第五項 (Article 30, paragraph (5)), art-30/par-5 — https://japanlaw.org/en/income-tax-act/art-30/par-5 · https://japanlaw.org/l/340AC0000000033/art-30/par-5 - art-30/par-4: 第七項 → 所得税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/en/income-tax-act/art-30/par-7 · https://japanlaw.org/l/340AC0000000033/art-30/par-7 - art-30/par-5: 第二項 → 所得税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2 - art-30/par-5: この項 → 所得税法 第三十条第五項 (Article 30, paragraph (5)), art-30/par-5 — https://japanlaw.org/en/income-tax-act/art-30/par-5 · https://japanlaw.org/l/340AC0000000033/art-30/par-5 - art-30/par-5: 第七項 → 所得税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/en/income-tax-act/art-30/par-7 · https://japanlaw.org/l/340AC0000000033/art-30/par-7 - art-30/par-5/item-1: 法人税法第二条第十五号 → 法人税法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-15 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-15 - art-30/par-6: 第二項 → 所得税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2 - art-30/par-6: 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 · https://japanlaw.org/l/340AC0000000033/art-30/par-3 - art-30/par-6/item-1: 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 · https://japanlaw.org/l/340AC0000000033/art-30/par-3 - art-30/par-6/item-2: 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 · https://japanlaw.org/l/340AC0000000033/art-30/par-3 - art-30/par-6/item-2: 前号 → 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 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-1 - art-30/par-6/item-2: 次号 → 所得税法 第三十条第六項第三号 (Article 30, paragraph (6), item (iii)), art-30/par-6/item-3 — https://japanlaw.org/en/income-tax-act/art-30/par-6/item-3 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-3 - art-30/par-6/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-30/par-3 - art-30/par-6/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-30/par-3/item-1 - art-30/par-7: 第四項 → 所得税法 第三十条第四項 (Article 30, paragraph (4)), art-30/par-4 — https://japanlaw.org/en/income-tax-act/art-30/par-4 · https://japanlaw.org/l/340AC0000000033/art-30/par-4 - art-30/par-7: この項 → 所得税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/en/income-tax-act/art-30/par-7 · https://japanlaw.org/l/340AC0000000033/art-30/par-7 - art-30/par-7: 第五項 → 所得税法 第三十条第五項 (Article 30, paragraph (5)), art-30/par-5 — https://japanlaw.org/en/income-tax-act/art-30/par-5 · https://japanlaw.org/l/340AC0000000033/art-30/par-5 ## Cited by 39 provisions cite this one. No official source publishes this direction. - 所得税法 第三十条第一項（退職所得） — https://japanlaw.org/en/income-tax-act/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-1 - 所得税法 第三十条第二項第二号（退職所得） — https://japanlaw.org/en/income-tax-act/art-30/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2/item-2 - 所得税法 第三十条第三項（退職所得） — https://japanlaw.org/en/income-tax-act/art-30/par-3 · https://japanlaw.org/l/340AC0000000033/art-30/par-3 - 所得税法 第三十条第三項第一号（退職所得） — https://japanlaw.org/en/income-tax-act/art-30/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-3/item-1 - 所得税法 第三十条第四項（退職所得） — https://japanlaw.org/en/income-tax-act/art-30/par-4 · https://japanlaw.org/l/340AC0000000033/art-30/par-4 - 所得税法 第三十条第五項（退職所得） — https://japanlaw.org/en/income-tax-act/art-30/par-5 · https://japanlaw.org/l/340AC0000000033/art-30/par-5 - 所得税法 第三十条第六項（退職所得） — https://japanlaw.org/en/income-tax-act/art-30/par-6 · https://japanlaw.org/l/340AC0000000033/art-30/par-6 - 所得税法 第三十条第六項第一号（退職所得） — https://japanlaw.org/en/income-tax-act/art-30/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-1 - 所得税法 第三十条第六項第二号（退職所得） — https://japanlaw.org/en/income-tax-act/art-30/par-6/item-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-2 - 所得税法 第三十条第六項第三号（退職所得） — https://japanlaw.org/en/income-tax-act/art-30/par-6/item-3 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-3 - 所得税法 第三十条第七項（退職所得） — https://japanlaw.org/en/income-tax-act/art-30/par-7 · https://japanlaw.org/l/340AC0000000033/art-30/par-7 - 所得税法 第三十一条第一項（退職手当等とみなす一時金） — https://japanlaw.org/en/income-tax-act/art-31/par-1 · https://japanlaw.org/l/340AC0000000033/art-31/par-1 - 所得税法 第四十一条の二第一項（発行法人から与えられた株式を取得する権利の譲渡による収入金額） — https://japanlaw.org/en/income-tax-act/art-41-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-41-2/par-1 - 所得税法 第九十五条第四項第十号ハ（外国税額控除） — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-10/sub-3 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-10/sub-3 - 所得税法 第百二十一条第二項第一号（確定所得申告を要しない場合） — https://japanlaw.org/en/income-tax-act/art-121/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-121/par-2/item-1 - 所得税法 第百六十一条第一項第十二号ハ（国内源泉所得） — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-12/sub-3 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12/sub-3 - 所得税法 第百七十一条第一項（退職所得についての選択課税） — https://japanlaw.org/en/income-tax-act/art-171/par-1 · https://japanlaw.org/l/340AC0000000033/art-171/par-1 - 所得税法 第百九十二条第二項（不足額の徴収） — https://japanlaw.org/en/income-tax-act/art-192/par-2 · https://japanlaw.org/l/340AC0000000033/art-192/par-2 - 所得税法 第百九十九条第一項（源泉徴収義務） — https://japanlaw.org/en/income-tax-act/art-199/par-1 · https://japanlaw.org/l/340AC0000000033/art-199/par-1 - 所得税法 第二百一条第一項第一号イ（徴収税額） — https://japanlaw.org/en/income-tax-act/art-201/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-1/sub-1 - 所得税法 第二百一条第一項第一号ロ（徴収税額） — https://japanlaw.org/en/income-tax-act/art-201/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-1/sub-2 - 所得税法 第二百一条第一項第一号ハ（徴収税額） — https://japanlaw.org/en/income-tax-act/art-201/par-1/item-1/sub-3 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-1/sub-3 - 所得税法 第二百一条第二項（徴収税額） — https://japanlaw.org/en/income-tax-act/art-201/par-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-2 - 所得税法 第二百三条第一項第四号（退職所得の受給に関する申告書） — https://japanlaw.org/en/income-tax-act/art-203/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203/par-1/item-4 - 所得税法 第二百四条第二項第一号（源泉徴収義務） — https://japanlaw.org/en/income-tax-act/art-204/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-2/item-1 - 所得税法 第二百十六条第一項（源泉徴収に係る所得税の納期の特例） — https://japanlaw.org/en/income-tax-act/art-216/par-1 · https://japanlaw.org/l/340AC0000000033/art-216/par-1 - 所得税法 第二百二十六条第二項（源泉徴収票） — https://japanlaw.org/en/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2 - 所得税法 附則別表第六（昭和４２年分の退職所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3421-20/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-6 - 所得税法 附則別表第六（昭和４３年分の退職所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-6 - 所得税法 附則別表第六（昭和４４年分の退職所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3441-14/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-6 - 所得税法 附則別表第六（昭和４５年分の退職所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3451-36/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-6 - 所得税法 附則別表第五（昭和４６年分の退職所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3461-113/appdx-5 - 所得税法 附則別表第六（昭和４９年分の退職所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3491-15/appdx-6 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-6 - 所得税法 附則第五十一条第一項（給与所得及び退職所得に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4241-16/art-51/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-51/par-1 - 所得税法 附則第五条第一項（退職所得に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5031-11/art-5/par-1 - 所得税法 別表第六（源泉徴収のための退職所得控除額の表） — https://japanlaw.org/en/income-tax-act/appdx-6 · https://japanlaw.org/l/340AC0000000033/appdx-6 - 租税特別措置法 第二十九条の四第一項（退職勤労者が弁済を受ける未払賃金に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-29-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-4/par-1 - 租税特別措置法 第四十一条第一項第四号（住宅借入金等を有する場合の所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41/par-1/item-4 - 租税特別措置法 附則第五十八条第二項（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-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-20260918T180319-004, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-002, translated 2026-10-12 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05