# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百五十四条 (Article 154) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154. 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: 第百五十四条 (Article 154)（退職給与引当金勘定への繰入限度額） — address `art-154` - 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-154 - 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. --- ### 第百五十四条（退職給与引当金勘定への繰入限度額） — Transfer Limit for Severance Package Reserves Account caption: machine translation, not official art-154 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154 **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ところにより計算した金額は、次に掲げる金額のうちいずれか少ない金額とする。 art-154/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154/par-1 The amount calculated as provided by Cabinet Order prescribed in Article 54, paragraph (1) (Reserves for Severance Packages) of the Act is the lesser of the following amounts: machine translation, not official **一** イに掲げる金額からロに掲げる金額を控除した金額 art-154/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154/par-1/item-1 the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a): machine translation, not official **イ** その年十二月三十一日（法第五十四条第一項の居住者が年の中途において死亡した場合には、その死亡の時。以下この条において同じ。）において在職する使用人の全員が同日において自己の都合により退職するものと仮定した場合に各使用人につき同日現在において定められている法第五十四条第一項に規定する退職給与規程（同一の使用人につき前条第一号に掲げる規程と同条第二号又は第三号に掲げる規程とが共に適用されることとなつている場合には、同条第一号に掲げる規程。以下第百五十八条までにおいて「退職給与規程」という。）により計算される退職給与の額の合計額（以下この条において「期末退職給与の要支給額」という。） art-154/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154/par-1/item-1/sub-1 the sum of the amounts of severance packages calculated, on the assumption that all of the employees in service as of December 31 of that year (or, if a Resident referred to in Article 54, paragraph (1) of the Act dies in the middle of the year, at the time of death; the same applies hereinafter in this Article) retire on that day for personal reasons, under the retirement allowance rules prescribed in Article 54, paragraph (1) of the Act that are in effect for each employee as of that day (where, for the same employee, both the rules set forth in item (i) of the preceding Article and the rules set forth in item (ii) or (iii) of that Article apply, the rules set forth in item (i) of that Article; hereinafter in this Article through Article 158 referred to as "retirement allowance rules") (hereinafter in this Article referred to as the "year-end required retirement allowance payments"); machine translation, not official **ロ** イに規定する使用人のうちその年の前年十二月三十一日から引き続き在職している者の全員が同日において自己の都合により退職するものと仮定した場合に各使用人につき同日現在において定められている退職給与規程（同日において退職給与規程が定められていない場合には、その後最初に定められた退職給与規程）により計算される退職給与の額の合計額 art-154/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154/par-1/item-1/sub-2 the sum of the amounts of severance packages calculated, on the assumption that all of those among the employees prescribed in (a) who have been continuously in service since December 31 of the year preceding that year retire on that day for personal reasons, under the retirement allowance rules in effect for each employee as of that day (where no retirement allowance rules are in effect on that day, the retirement allowance rules first established thereafter); machine translation, not official **二** 累積限度額（期末退職給与の要支給額の百分の二十に相当する金額をいう。次条第一項において同じ。）から、その年十二月三十一日におけるその年の前年から繰り越された法第五十四条第二項に規定する退職給与引当金勘定の金額（その年における相続（包括遺贈を含む。）によつて第百五十七条第二項（死亡の場合の退職給与引当金勘定の金額の処理）の規定により当該居住者が有するものとみなされた退職給与引当金勘定の金額がある場合には、当該退職給与引当金勘定の金額を含む。）を控除した金額 art-154/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154/par-1/item-2 the amount obtained by deducting, from the accumulated limit (meaning the amount equivalent to 20 percent of the year-end required retirement allowance payments; the same applies in paragraph (1) of the following Article), the amount of the severance package reserves account prescribed in Article 54, paragraph (2) of the Act that was carried over from the year preceding that year as of December 31 of that year (where, by inheritance (including universal legacy) in that year, there is an amount of the severance package reserves account that is deemed under Article 157, paragraph (2) (Treatment of Amount of the Severance Package Reserves Account Upon Death) to be held by that Resident, including that amount of the severance package reserves account). machine translation, not official **第二項** 前項の場合において、その年十二月三十一日において前条第一号に掲げる規程を定めていない居住者（第百五十八条第一項又は第二項（退職給与規程に関する書類の提出）の規定により提出する書類（同項の規定による書類の提出が二回以上あつた場合には、最近の時期において提出した当該書類）に、労働基準法第九十条第一項（作成の手続）若しくは船員法第九十八条（就業規則の作成の手続）の意見を記載した書面及び労働基準法第百六条第一項（法令等の周知義務）の労働者への周知若しくは船員法第百十三条第一項（就業規則等の掲示等）の掲示若しくは備置きを行つた事実の詳細を記載した書面で前条第二号に掲げる規程に係るもの又は財務省令で定めるこれらの書面に準ずる書面で同条第三号に掲げる規程に係るものを添付して税務署長に提出した居住者を除く。）については、前項第一号に掲げる金額が同日において在職する使用人（日日雇い入れられる者、臨時に期間を定めて雇い入れられる者その他の者で退職給与の支給の対象とならないものを除く。）に係る給料、賃金、賞与及びこれらの性質を有する給与でその年分の事業所得の金額の計算上必要経費に算入されるものの総額の百分の六に相当する金額を超えるときは、同号の金額は、当該給与の総額の百分の六に相当する金額とする。 art-154/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154/par-2 In the case referred to in the preceding paragraph, with respect to a Resident who has not established the rules set forth in item (i) of the preceding Article as of December 31 of that year (excluding a Resident who has submitted to the district director, attached to the documents submitted under Article 158, paragraph (1) or (2) (Submission of Documents Pertaining to Retirement Allowance Rules) (where documents have been submitted two or more times under the provisions of paragraph (2) of that Article, the most recently submitted documents), a document stating the opinion prescribed in Article 90, paragraph (1) (Procedures for Preparing Rules of Employment) of the Labor Standards Act or Article 98 (Procedures for Preparing Rules of Employment) of the Mariners Act and a document stating the details of the fact of having made the rules known to workers under Article 106, paragraph (1) (Duty to Make Laws and Regulations Known) of the Labor Standards Act or having posted or kept available under Article 113, paragraph (1) (Posting, etc. of Rules of Employment, etc.) of the Mariners Act, pertaining to the rules set forth in item (ii) of the preceding Article, or a document specified by Ministry of Finance Order as equivalent to those documents, pertaining to the rules set forth in item (iii) of that Article), where the amount set forth in item (i) of the preceding paragraph exceeds the amount equivalent to 6 percent of the total amount of salaries, wages, bonuses and payments of the nature of those that are included in necessary expenses in calculating the amount of business income for that year with respect to the employees in service on that day (excluding persons employed on a daily basis, persons employed temporarily for a fixed period and other persons not covered by the payment of severance packages), the amount set forth in that item is the amount equivalent to 6 percent of the total amount of those payments. machine translation, not official --- ## Cites - art-154/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-154/par-1/item-1/sub-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-154/par-1/item-1/sub-1: この条 → 所得税法施行令 第百五十四条 (Article 154), art-154 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154 - art-154/par-1/item-1/sub-1: 前条第一号 → 所得税法施行令 第百五十三条第一項第一号 (Article 153, paragraph (1), item (i)), art-153/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153/par-1/item-1 - art-154/par-1/item-1/sub-1: 同条第二号 → 所得税法施行令 第百五十三条第一項第二号 (Article 153, paragraph (1), item (ii)), art-153/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153/par-1/item-2 - art-154/par-1/item-1/sub-1: 第三号 → 所得税法施行令 第百五十三条第一項第三号 (Article 153, paragraph (1), item (iii)), art-153/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153/par-1/item-3 - art-154/par-1/item-1/sub-1: 第百五十八条 → 所得税法施行令 第百五十八条 (Article 158), art-158 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-158 - art-154/par-1/item-2: 次条第一項 → 所得税法施行令 第百五十五条第一項 (Article 155, paragraph (1)), art-155/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-155/par-1 - art-154/par-1/item-2: 法第五十四条第二項 → 所得税法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/ja/income-tax-act/art-54/par-2 (e-Gov law ID 340AC0000000033) - art-154/par-1/item-2: 第百五十七条第二項 → 所得税法施行令 第百五十七条第二項 (Article 157, paragraph (2)), art-157/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-157/par-2 - art-154/par-2: 前項 → 所得税法施行令 第百五十四条第一項 (Article 154, paragraph (1)), art-154/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154/par-1 - art-154/par-2: 前条第一号 → 所得税法施行令 第百五十三条第一項第一号 (Article 153, paragraph (1), item (i)), art-153/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153/par-1/item-1 - art-154/par-2: 第百五十八条第一項 → 所得税法施行令 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-158/par-1 - art-154/par-2: 第二項 → 所得税法施行令 第百五十八条第二項 (Article 158, paragraph (2)), art-158/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-158/par-2 - art-154/par-2: 労働基準法第九十条第一項 → 労働基準法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/labor-standards-act/art-90/par-1 (e-Gov law ID 322AC0000000049) - art-154/par-2: 船員法第九十八条 → e-Gov law 322AC0000000100, 第九十八条 (Article 98), art-98 — not held in this collection - art-154/par-2: 労働基準法第百六条第一項 → 労働基準法 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — https://japanlaw.org/ja/labor-standards-act/art-106/par-1 (e-Gov law ID 322AC0000000049) - art-154/par-2: 船員法第百十三条第一項 → e-Gov law 322AC0000000100, 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — not held in this collection - art-154/par-2: 前条第二号 → 所得税法施行令 第百五十三条第一項第二号 (Article 153, paragraph (1), item (ii)), art-153/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153/par-1/item-2 - art-154/par-2: 同条第三号 → 所得税法施行令 第百五十三条第一項第三号 (Article 153, paragraph (1), item (iii)), art-153/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153/par-1/item-3 - art-154/par-2: 前項第一号 → 所得税法施行令 第百五十四条第一項第一号 (Article 154, paragraph (1), item (i)), art-154/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154/par-1/item-1 ## Cited by 21 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 第百五十六条第一項（退職金共済契約等を締結している場合の繰入限度額の特例等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1 - 所得税法施行令 第百五十六条第一項第一号（退職金共済契約等を締結している場合の繰入限度額の特例等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-1 - 所得税法施行令 第百五十六条第一項第二号（退職金共済契約等を締結している場合の繰入限度額の特例等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-2 - 所得税法施行令 第百五十七条第一項第二号（死亡の場合の退職給与引当金勘定の金額の処理） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-157/par-1/item-2 - 所得税法施行令 第百五十七条第二項（死亡の場合の退職給与引当金勘定の金額の処理） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-157/par-2 - 所得税法施行令 第百五十七条第四項（死亡の場合の退職給与引当金勘定の金額の処理） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-157/par-4 - 所得税法施行令 附則第八条第一項第一号（退職給与引当金に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-1 - 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 - 所得税法施行令 附則第三条第一項（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-3552-40/art-3/par-1 - 所得税法施行令 附則第三条第二項（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-3552-40/art-3/par-2 - 所得税法施行令 附則第三条第二項第一号（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-3552-40/art-3/par-2/item-1 - 所得税法施行令 附則第三条第二項第二号ロ（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-3552-40/art-3/par-2/item-2/sub-2 - 所得税法施行令 附則第三条第三項（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-3552-40/art-3/par-3 - 所得税法施行令 附則第三条第三項第二号（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-3552-40/art-3/par-3/item-2 - 所得税法施行令 附則第三条第四項第二号（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-3552-40/art-3/par-4/item-2 - 所得税法施行令 附則第十一条第一項（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-4102-104/art-11/par-1 - 所得税法施行令 附則第十一条第二項（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-4102-104/art-11/par-2 - 所得税法施行令 附則第十一条第三項（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-4102-104/art-11/par-3 - 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) --- ## 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-001, 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