# 所得税法 / Income Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（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） — address `suppl-3411-31/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-13 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第十三条（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） — Refund of Tax Withheld on Retirement Income Paid before the Effective Date caption: machine translation, not official suppl-3411-31/art-13 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-13 **第一項** 昭和四十一年中に支払うべき退職手当等で施行日前に支払われたものにつき旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額が、当該退職手当等につき附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）及び新法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）の規定を適用した場合における所得税の額をこえるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年六月三十日までに、納税地の所轄税務署長に対し、そのこえる金額の還付を請求することができる。 suppl-3411-31/art-13/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-13/par-1 If the amount of income tax withheld pursuant to Articles 199 through 202 (Withholding on Retirement Income) of the Former Act on severance pay or other such compensation which was to be paid in 1966 and was paid before the Effective Date exceeds the amount of income tax that would result from applying to that severance pay or other such compensation Article 201 (Amount of Tax Withheld on Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions and Article 202 (Withholding on Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the New Act, the Resident who received that severance pay or other such compensation may, pursuant to Cabinet Order, request the competent district director for the locality in which the Resident pays income tax to refund the excess by June 30 of that year. machine translation, not official **第二項** 前項に規定する退職手当等につき同項の規定による還付の請求があつた場合には、その居住者の昭和四十一年分の所得税についての申告、更正又は決定、納付、徴収（退職手当等に係る源泉徴収を除く。）及び還付（当該請求に係る還付を除く。）に関する規定の適用並びに同年中に支払うべき退職手当等で施行日以後に支払われるものに対する附則第三条第一項の規定により読み替えられた新法第二百一条第一項第二号の規定の適用については、当該請求に係る退職手当等について旧法第百九十九条から第二百二条までの規定により徴収された所得税の額から当該請求により還付すべき金額を控除した金額の所得税の徴収が行なわれたものとみなす。 suppl-3411-31/art-13/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-13/par-2 If a request for a refund under the preceding paragraph has been made with respect to the severance pay or other such compensation prescribed in that paragraph, then, for the purpose of applying the provisions on the return, Reassessment or determination, payment, collection (excluding withholding on severance pay or other such compensation), and refund (excluding the refund pertaining to that request) with respect to that Resident's income tax for 1966, and for the purpose of applying Article 201, paragraph (1), item (ii) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions to severance pay or other such compensation which is to be paid in that year and is paid on or after the Effective Date, income tax is deemed to have been collected, with respect to the severance pay or other such compensation pertaining to that request, in the amount obtained by deducting the amount to be refunded in response to that request from the amount of income tax withheld pursuant to Articles 199 through 202 of the Former Act. machine translation, not official **第三項** 第一項の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、昭和四十一年七月一日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。 suppl-3411-31/art-13/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-13/par-3 When the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under paragraph (1), the period referred to in that paragraph which serves as the basis for that calculation is the period from July 1, 1966 to the date on which the decision to pay out that refund is made or the date on which an Appropriation of that refund is made (or, if there is a date before that date on which the refund became suitable for Appropriation, that date). machine translation, not official --- ## Cites - suppl-3411-31/art-13/par-1: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3411-31/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-3/par-1 - suppl-3411-31/art-13/par-1: 新法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/en/income-tax-act/art-201 - suppl-3411-31/art-13/par-1: 新法第二百二条 → 所得税法 第二百二条 (Article 202), art-202 — https://japanlaw.org/en/income-tax-act/art-202 - suppl-3411-31/art-13/par-2: 前項 → 所得税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3411-31/art-13/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-13/par-1 - suppl-3411-31/art-13/par-2: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3411-31/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-3/par-1 - suppl-3411-31/art-13/par-2: 新法第二百一条第一項第二号 → 所得税法 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-201/par-1/item-2 - suppl-3411-31/art-13/par-3: 第一項 → 所得税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3411-31/art-13/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-13/par-1 - suppl-3411-31/art-13/par-3: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1 (e-Gov law ID 337AC0000000066) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 附則第十三条第二項（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-2 - 所得税法 附則第十三条第三項（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-3 --- ## 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-20260918T180319-048, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-016, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05