# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百五十六条 (Article 156)

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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: 第百五十六条 (Article 156)（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） — address `art-156`
- 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-156
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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### 第百五十六条（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） — Special Provisions on Transfer Limit, etc. Where Retirement Allowance Mutual Aid Contracts, etc. Have Been Concluded
<sup>caption: machine translation, not official</sup>
<sup>art-156 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156</sup>

        **第一項**  居住者が、独立行政法人勤労者退職金共済機構若しくは第七十四条第五項（特定退職金共済団体の承認）に規定する特定退職金共済団体が行う退職金共済に関する制度に該当する退職金共済契約その他これに類する契約（以下この条において「退職金共済契約等」という。）若しくは法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約（以下この条において「適格退職年金契約」という。）その他これに類する契約（以下この条において「適格退職年金契約等」という。）を締結している場合、平成二十五年厚生年金等改正法附則第三条第十二号（定義）に規定する厚生年金基金（以下この条において「厚生年金基金」という。）を設立している場合又は確定給付企業年金法第二条第一項（定義）に規定する確定給付企業年金（以下この条において「確定給付企業年金」という。）若しくは確定拠出年金法第二条第二項（定義）に規定する企業型年金（以下この条において「確定拠出企業型年金」という。）を実施している場合における前二条の規定の適用については、次に定めるところによる。
        <sup>art-156/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1</sup>
        The following apply to the application of the preceding two Articles where a Resident has concluded a retirement allowance mutual aid contract that falls under a system relating to retirement allowance mutual aid operated by the Organization for Workers' Retirement Allowance Mutual Aid or by a specified retirement allowance mutual aid organization prescribed in Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) or another contract similar thereto (hereinafter in this Article referred to as a "retirement allowance mutual aid contract, etc."), or a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act (hereinafter in this Article referred to as a "qualified retirement pension contract") or another contract similar thereto (hereinafter in this Article referred to as a "qualified retirement pension contract, etc."), where a Resident has established an employees' pension fund prescribed in Article 3, item (xii) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (hereinafter in this Article referred to as an "employees' pension fund"), or where a Resident has implemented a defined-benefit corporate pension prescribed in Article 2, paragraph (1) (Definitions) of the Defined-Benefit Corporate Pension Act (hereinafter in this Article referred to as a "defined-benefit corporate pension") or a corporate-type pension plan prescribed in Article 2, paragraph (2) (Definitions) of the Defined Contribution Pension Act (hereinafter in this Article referred to as a "corporate-type defined contribution pension"):
        <sup>machine translation, not official</sup>

          **一**  退職給与規程において使用人に支給する退職給与のうちに退職金共済契約等若しくは適格退職年金契約等に基づく給付金又は確定給付企業年金法第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約（以下この条において「確定給付企業年金規約」という。）に基づく給付金を含む旨を定めている場合には、当該使用人に係る第百五十四条第一項第一号イ又はロ（退職給与引当金勘定への繰入限度額）に規定する退職給与の額は、当該使用人が自己の都合により退職するものと仮定した場合に当該退職給与規程により計算される退職給与の額のうち当該退職金共済契約等又は適格退職年金契約等に基づく給付金及び当該確定給付企業年金規約に基づく給付金以外の給与（以下この条において「事業主の支給する退職給与」という。）の額による。
          <sup>art-156/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-1</sup>
          where it is provided in the retirement allowance rules that the severance package paid to an employee includes benefits under a retirement allowance mutual aid contract, etc. or qualified retirement pension contract, etc., or benefits under the rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pensions) of the Defined-Benefit Corporate Pension Act (hereinafter in this Article referred to as the "defined-benefit corporate pension rules"), the amount of the severance package prescribed in Article 154, paragraph (1), item (i), (a) or (b) (Transfer Limit for Severance Package Reserves Account) for that employee is the amount of the payments, out of the amount of the severance package calculated under those retirement allowance rules on the assumption that the employee retires for personal reasons, other than the benefits under that retirement allowance mutual aid contract, etc. or qualified retirement pension contract, etc. and the benefits under those defined-benefit corporate pension rules (hereinafter in this Article referred to as the "retirement allowance paid by the employer");
          <sup>machine translation, not official</sup>

          **二**  次に掲げる場合には、その年十二月三十一日（そ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に係る第百五十四条第一項第一号ロに規定する退職給与の額は、当該使用人につき同日における退職給与規程がその年の前年十二月三十一日において適用されるものとした場合に当該使用人につき支給すべきこととなる事業主の支給する退職給与の額による。
          <sup>art-156/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-2</sup>
          in the following cases, the amount of the severance package prescribed in Article 154, paragraph (1), item (i), (b) for an employee in service as of December 31 of that year (or, if that Resident dies in the middle of the year, at the time of death; the same applies hereinafter in this Article) is the amount of the retirement allowance paid by the employer that would become payable for that employee if the retirement allowance rules as of that day for that employee were applied as of December 31 of the year preceding that year:
          <sup>machine translation, not official</sup>

            **イ**  退職給与規程の改正、退職金共済契約等若しくは適格退職年金契約等の変更又は確定給付企業年金規約の変更により、その年十二月三十一日において在職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ものに対する退職給与について、同日においては退職給与として支給されることとなつていた金額の全部又は一部がその年十二月三十一日においては退職金共済契約等若しくは適格退職年金契約等に基づく給付金、厚生年金基金からの給付金又は確定給付企業年金規約に基づく給付金として支給されることとなつた場合
            <sup>art-156/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-2/sub-1</sup>
            where, owing to an amendment of the retirement allowance rules, a change to a retirement allowance mutual aid contract, etc. or qualified retirement pension contract, etc., or a change to the defined-benefit corporate pension rules, with respect to the severance packages for those among the employees in service as of December 31 of that year who have been continuously in service since December 31 of the year preceding that year, all or part of the amount that was to be paid as a severance package on that day has come to be paid, as of December 31 of that year, as benefits under a retirement allowance mutual aid contract, etc. or qualified retirement pension contract, etc., benefits from an employees' pension fund, or benefits under the defined-benefit corporate pension rules;
            <sup>machine translation, not official</sup>

            **ロ**  確定拠出企業型年金の実施又は確定拠出年金法第四条第三項（承認の基準等）に規定する企業型年金規約の変更により、退職給与規程を改正し、その年十二月三十一日において在職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ものに対する退職給与について、同日においては退職給与として支給されることとなつていた金額の全部又は一部に相当する金額がその年十二月三十一日においては同法第五十四条第一項（他の制度の資産の移換）の企業型年金の資産管理機関に払い込まれている場合
            <sup>art-156/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-2/sub-2</sup>
            where, owing to the implementation of a corporate-type defined contribution pension or a change to the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of the Defined Contribution Pension Act, the retirement allowance rules have been amended and, with respect to the severance packages for those among the employees in service as of December 31 of that year who have been continuously in service since December 31 of the year preceding that year, an amount equivalent to all or part of the amount that was to be paid as a severance package on that day has been paid, as of December 31 of that year, to the asset administration organization of the corporate-type pension plan under Article 54, paragraph (1) (Transfer of Assets from Other Systems) of that Act;
            <sup>machine translation, not official</sup>

          **三**  適格退職年金契約を締結している居住者、厚生年金基金を設立している居住者又は確定給付企業年金若しくは確定拠出企業型年金を実施している居住者で、その年以前の各年において前号イ又はロに掲げる場合に該当することとなつたことに伴い、その該当することとなつた日の属する年においてこの号の規定を適用しないで計算した場合における前条第一項第二号に定める金額（以下この号において「調整前累積限度超過額」という。）が生ずることとなつたものについては、その調整前累積限度超過額が最初に生ずることとなつた年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（退職給与引当金）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。）によつて次条第二項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。イにおいて「繰越退職給与引当金勘定の金額」という。）が同日におけるこの号の規定を適用しないで計算した前条第一項第二号に規定する累積限度額（以下この号において「調整前累積限度額」という。）以下となる最初の年の前年までの各年の同項第二号に規定する累積限度額は、イ又はロに掲げる金額のうちいずれか少ない金額とする。
          <sup>art-156/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-3</sup>
          with respect to a Resident who has concluded a qualified retirement pension contract, has established an employees' pension fund, or has implemented a defined-benefit corporate pension or a corporate-type defined contribution pension, and for whom the amount specified in Article 155, paragraph (1), item (ii) calculated without applying the provisions of this item for the year that includes the day on which the Resident came to fall under a case set forth in (a) or (b) of the preceding item in a year up to and including that year (hereinafter in this item referred to as the "pre-adjustment excess over the accumulated limit") has arisen as a result of coming to fall under that case, the accumulated limit prescribed in Article 155, paragraph (1), item (ii) for each year from the year in which the pre-adjustment excess over the accumulated limit first arose through the year preceding the first year in which the amount of the severance package reserves account prescribed in Article 54, paragraph (2) (Reserves for Severance Packages) 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 paragraph (2) of the following Article to be held by that Resident, including that amount of the severance package reserves account; referred to in (a) as the "balance of the reserve for retirement allowances carried forward") is equal to or less than the accumulated limit prescribed in Article 155, paragraph (1), item (ii) calculated without applying the provisions of this item as of that day (hereinafter in this item referred to as the "pre-adjustment accumulated limit") is the lesser of the amounts set forth in (a) and (b):
          <sup>machine translation, not official</sup>

            **イ**  その年十二月三十一日における繰越退職給与引当金勘定の金額
            <sup>art-156/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-3/sub-1</sup>
            the balance of the reserve for retirement allowances carried forward as of December 31 of that year;
            <sup>machine translation, not official</sup>

            **ロ**  その年の調整前累積限度額に、調整前累積限度超過額を七で除してこれに七から前号イ又はロに掲げる場合に該当することとなつた日の属する年の翌年一月一日からその年十二月三十一日までの年数に相当する数（その数が七を超えるときは、七。以下この号において「経過期間の年数」という。）を控除した数を乗じて計算した金額（その該当することとなつた日の属する年の翌年からその年までの間に支出した法人税法施行令第百五十六条の二第四号（用語の意義）に規定する過去勤務掛金額その他財務省令で定める金額の合計額が、調整前累積限度超過額に経過期間の年数を乗じて七で除して計算した金額を超える場合には、その超える部分の金額に相当する金額を控除した残額）を加算した金額（その該当することとなつた日の属する年については、当該年の調整前累積限度額と調整前累積限度超過額との合計額）
            <sup>art-156/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-3/sub-2</sup>
            the amount obtained by adding, to the pre-adjustment accumulated limit for that year, the amount calculated by dividing the pre-adjustment excess over the accumulated limit by seven and multiplying the result by the number obtained by deducting from seven the number equivalent to the number of years from January 1 of the year following the year that includes the day on which the Resident came to fall under a case set forth in item (ii), (a) or (b) to December 31 of that year (where that number exceeds seven, seven; hereinafter in this item referred to as the "number of years of the elapsed period") (where the sum of the past service contribution amount prescribed in Article 156-2, item (iv) (Meaning of Terms) of the Order for the Enforcement of the Corporation Tax Act and other amounts specified by Ministry of Finance Order paid during the period from the year following the year that includes the day on which the Resident came to fall under that case to that year exceeds the amount calculated by multiplying the pre-adjustment excess over the accumulated limit by the number of years of the elapsed period and dividing by seven, the remainder after deducting the amount equivalent to the excess portion) (for the year that includes the day on which the Resident came to fall under that case, the sum of the pre-adjustment accumulated limit and the pre-adjustment excess over the accumulated limit for that year).
            <sup>machine translation, not official</sup>

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## Cites
- art-156/par-1: 第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-74/par-5
- art-156/par-1: この条 → 所得税法施行令 第百五十六条 (Article 156), art-156 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156
- art-156/par-1: 法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-3 (e-Gov law ID 340AC0000000034)
- art-156/par-1: 確定給付企業年金法第二条第一項 → e-Gov law 413AC0000000050, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-156/par-1: 確定拠出年金法第二条第二項 → 確定拠出年金法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/ja/defined-contribution-pension-act/art-2/par-2 (e-Gov law ID 413AC0000000088)
- art-156/par-1: 前二条 → 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-156/par-1: 前二条 → 所得税法施行令 第百五十五条 (Article 155), art-155 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-155
- art-156/par-1/item-1: 確定給付企業年金法第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-156/par-1/item-1: この条 → 所得税法施行令 第百五十六条 (Article 156), art-156 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156
- art-156/par-1/item-1: 第百五十四条第一項第一号 → 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
- art-156/par-1/item-2: この条 → 所得税法施行令 第百五十六条 (Article 156), art-156 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156
- art-156/par-1/item-2: 第百五十四条第一項第一号 → 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
- art-156/par-1/item-2/sub-2: 確定拠出年金法第四条第三項 → 確定拠出年金法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/ja/defined-contribution-pension-act/art-4/par-3 (e-Gov law ID 413AC0000000088)
- art-156/par-1/item-2/sub-2: 同法第五十四条第一項 → 確定拠出年金法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-54/par-1 (e-Gov law ID 413AC0000000088)
- art-156/par-1/item-3: 前号 → 所得税法施行令 第百五十六条第一項第二号 (Article 156, paragraph (1), item (ii)), art-156/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-2
- art-156/par-1/item-3: この号 → 所得税法施行令 第百五十六条第一項第三号 (Article 156, paragraph (1), item (iii)), art-156/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-3
- art-156/par-1/item-3: 前条第一項第二号 → 所得税法施行令 第百五十五条第一項第二号 (Article 155, paragraph (1), item (ii)), art-155/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-155/par-1/item-2
- art-156/par-1/item-3: 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-156/par-1/item-3: 次条第二項 → 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-156/par-1/item-3/sub-2: 前号 → 所得税法施行令 第百五十六条第一項第二号 (Article 156, paragraph (1), item (ii)), art-156/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-2
- art-156/par-1/item-3/sub-2: この号 → 所得税法施行令 第百五十六条第一項第三号 (Article 156, paragraph (1), item (iii)), art-156/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-3

## Cited by

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

- 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 第百五十六条第一項第三号（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-3
- 所得税法施行令 第百五十六条第一項第三号ロ（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-3/sub-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 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 附則第三条第四項（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-4
- 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 附則第三条第五項（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-5
- 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
- 所得税法施行令 附則第十一条第三項第一号（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-4102-104/art-11/par-3/item-1
- 所得税法施行令 附則第十一条第三項第三号（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-4102-104/art-11/par-3/item-3
- 所得税法施行令 附則第十一条第四項（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-4
- 所得税法施行規則 第三十六条の三第一項（退職給与引当金勘定の累積限度額から控除する過去勤務債務に係る掛金の額等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-3/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-20261106T173921-041, 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-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