# Article 31, paragraph (1), item (iii), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-31/par-1/item-3. 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.

How the wording of Article 31, paragraph (1), item (iii) (第三十一条第一項第三号) changed with each amendment, and how it will change.

- Law: Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
- Provision: Article 31, paragraph (1), item (iii) (第三十一条第一項第三号) — https://japanlaw.org/en/income-tax-act/art-31/par-1/item-3 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-31/par-1/item-3)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 74 of 2025

- State: In force

Japanese:

> 確定給付企業年金法（平成十三年法律第五十号）の規定に基づいて支給を受ける一時金で同法第二十五条第一項（加入者）に規定する加入者の退職により支払われるもの（同法第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて拠出された掛金のうちに当該加入者の負担した金額がある場合には、その一時金の額からその負担した金額を控除した金額に相当する部分に限る。）その他これに類する一時金として政令で定めるもの

English (Japanese Law Translation, Ministry of Justice):

> a lump-sum payment that the taxpayer receives based on the Fixed-Benefit Corporate Pension Act (Act No. 50 of 2001), and which is paid due to a member as prescribed in Article 25, paragraph (1) (Members) of that Act leaving employment (if any part of installment deposits contributed based on bylaws regarding fixed-benefit corporate pensions as prescribed in Article 3, paragraph (1) (Implementation of Fixed-Benefit Corporate Pensions) of that Act constitute an amount borne by the member, the application of this paragraph is limited to the part of the lump-sum payment that is equivalent to the amount of that lump-sum payment less the amount borne by the member) or any other lump-sum payment prescribed by Cabinet Order as being similar thereto.

## 2. By 19 June 2030 — Act No. 74 of 2025

- State: Not yet in force
- Takes effect: By 19 June 2030
- The amendment: Moved to item (ii); its words stay the same (Act No. 74 of 2025) — https://japanlaw.org/en/income-tax-act/amendments/20300619_507AC0000000074

Japanese:

> 確定給付企業年金法（平成十三年法律第五十号）の規定に基づいて支給を受ける一時金で同法第二十五条第一項（加入者）に規定する加入者の退職により支払われるもの（同法第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて拠出された掛金のうちに当該加入者の負担した金額がある場合には、その一時金の額からその負担した金額を控除した金額に相当する部分に限る。）その他これに類する一時金として政令で定めるもの

English (Japanese Law Translation, Ministry of Justice):

> a lump-sum payment that the taxpayer receives based on the Fixed-Benefit Corporate Pension Act (Act No. 50 of 2001), and which is paid due to a member as prescribed in Article 25, paragraph (1) (Members) of that Act leaving employment (if any part of installment deposits contributed based on bylaws regarding fixed-benefit corporate pensions as prescribed in Article 3, paragraph (1) (Implementation of Fixed-Benefit Corporate Pensions) of that Act constitute an amount borne by the member, the application of this paragraph is limited to the part of the lump-sum payment that is equivalent to the amount of that lump-sum payment less the amount borne by the member) or any other lump-sum payment prescribed by Cabinet Order as being similar thereto.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20280101_508AC0000000012)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20300619_507AC0000000074)