# Article 35, paragraph (3), item (i), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-35/par-3/item-1. 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 35, paragraph (3), item (i) (第三十五条第三項第一号) 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 35, paragraph (3), item (i) (第三十五条第三項第一号) — https://japanlaw.org/en/income-tax-act/art-35/par-3/item-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-35/par-3/item-1)
- 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:

> 第三十一条第一号及び第二号（退職手当等とみなす一時金）に規定する法律の規定に基づく年金その他同条第一号及び第二号に規定する制度に基づく年金（これに類する給付を含む。第三号において同じ。）で政令で定めるもの

English (Machine translation, not official):

> pensions based on the provisions of the Acts prescribed in Article 31, item (i) and item (ii) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) and pensions as prescribed by Cabinet Order which are based on the systems prescribed in item (i) and item (ii) of that Article (including any similar payments; the same applies in item (iii));

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

- State: Not yet in force
- Takes effect: By 19 June 2030
- The amendment: Reworded (Act No. 74 of 2025) — https://japanlaw.org/en/income-tax-act/amendments/20300619_507AC0000000074

Japanese:

> 第三十一条第一号（退職手当等とみなす一時金）に規定する法律の規定に基づく年金その他同号に規定する制度に基づく年金（これに類する給付を含む。第三号において同じ。）で政令で定めるもの

English (Machine translation, not official):

> pensions based on the provisions of the Acts prescribed in Article 31, item (i) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) and pensions as prescribed by Cabinet Order which are based on the systems prescribed in that item (including any similar payments; the same applies in item (iii));

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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)