# Article 292, paragraph (1), item (vi), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-292/par-1/item-6. 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 292, paragraph (1), item (vi) (第二百九十二条第一項第六号) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 292, paragraph (1), item (vi) (第二百九十二条第一項第六号) — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-6 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-292/par-1/item-6)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 退職手当等　所得税法第三十条第一項に規定する退職手当等（同法第三十一条において退職手当等とみなされる一時金及び租税特別措置法第二十九条の四において退職手当等とみなされる金額を含む。）をいう。

English (Machine translation, not official):

> Severance pay or other such compensation: means the severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Income Tax Act (including lump-sum payments deemed to be severance pay or other such compensation under Article 31 of that Act and amounts deemed to be severance pay or other such compensation under Article 29-4 of the Act on Special Measures Concerning Taxation);

## 2. 1 January 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002

Japanese:

> 退職手当等　所得税法第三十条第一項に規定する退職手当等（同法第三十一条において退職手当等とみなされる一時金及び租税特別措置法第二十九条の五において退職手当等とみなされる金額を含む。）をいう。

English (Machine translation, not official):

> Severance pay or other such compensation, etc.: means the severance pay or other such compensation, etc. prescribed in Article 30, paragraph (1) of the Income Tax Act (including lump-sum payments deemed to be severance pay or other such compensation, etc. under Article 31 of that Act and amounts deemed to be severance pay or other such compensation, etc. under Article 29-5 of the Act on Special Measures Concerning Taxation);

---

## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- 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/325AC0000000226/20270101_507AC0000000007)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_508AC0000000002)