# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百五十三条 (Article 153)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第百五十三条 (Article 153)（退職給与規程の範囲） — address `art-153`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153
- e-Gov law ID: 340CO0000000096 — 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.

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### 第百五十三条（退職給与規程の範囲） — Scope of Retirement Allowance Rules
<sup>caption: machine translation, not official</sup>
<sup>art-153 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153</sup>

        **第一項**  法第五十四条第一項（退職給与引当金）に規定する政令で定める退職給与規程は、次に掲げる規程とする。
        <sup>art-153/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153/par-1</sup>
        The retirement allowance rules specified by Cabinet Order prescribed in Article 54, paragraph (1) (Reserves for Severance Packages) of the Act are the following rules:
        <sup>machine translation, not official</sup>

          **一**  労働協約により定められる退職給与の支給に関する規程
          <sup>art-153/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153/par-1/item-1</sup>
          rules on the payment of severance packages established by a collective agreement;
          <sup>machine translation, not official</sup>

          **二**  労働基準法第八十九条（就業規則の作成及び届出の義務）又は船員法第九十七条第二項（就業規則の作成及び届出）の規定により行政官庁に届け出られた就業規則により定められる退職給与の支給に関する規程
          <sup>art-153/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153/par-1/item-2</sup>
          rules on the payment of severance packages established by rules of employment that have been notified to the relevant government agency pursuant to Article 89 (Duty to Prepare and Submit Rules of Employment) of the Labor Standards Act or Article 97, paragraph (2) (Preparation and Notification of Rules of Employment) of the Mariners Act;
          <sup>machine translation, not official</sup>

          **三**  労働基準法第八十九条又は船員法第九十七条の規定の適用を受けない居住者がその作成した退職給与の支給に関する規程をあらかじめ納税地の所轄税務署長に届け出た場合における当該規程
          <sup>art-153/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153/par-1/item-3</sup>
          rules on the payment of severance packages prepared by a Resident who is not subject to the application of Article 89 of the Labor Standards Act or Article 97 of the Mariners Act, where the Resident has notified those rules in advance to the competent district director with jurisdiction over the place for tax payment.
          <sup>machine translation, not official</sup>

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## Cites
- art-153/par-1: 法第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/income-tax-act/art-54/par-1 (e-Gov law ID 340AC0000000033)
- art-153/par-1/item-2: 労働基準法第八十九条 → 労働基準法 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/labor-standards-act/art-89 (e-Gov law ID 322AC0000000049)
- art-153/par-1/item-2: 船員法第九十七条第二項 → e-Gov law 322AC0000000100, 第九十七条第二項 (Article 97, paragraph (2)), art-97/par-2 — not held in this collection
- art-153/par-1/item-3: 労働基準法第八十九条 → 労働基準法 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/labor-standards-act/art-89 (e-Gov law ID 322AC0000000049)
- art-153/par-1/item-3: 船員法第九十七条 → e-Gov law 322AC0000000100, 第九十七条 (Article 97), art-97 — not held in this collection

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第百五十四条第一項第一号イ（退職給与引当金勘定への繰入限度額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154/par-1/item-1/sub-1
- 所得税法施行令 第百五十四条第二項（退職給与引当金勘定への繰入限度額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154/par-2
- 所得税法施行令 第百五十五条第一項第四号（退職給与引当金勘定の金額の取崩し） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-155/par-1/item-4
- 所得税法施行令 附則第五条第一項（退職給与引当金に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-5/par-1
- 所得税法施行規則 第三十六条の二第一項（退職給与引当金に係る書面） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-2/par-1 (e-Gov law ID 340M50000040011)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-040, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-040, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06