# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十九条の三 (Article 319-3)

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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: 第三百十九条の三 (Article 319-3)（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得に係る源泉徴収） — address `art-319-3`
- 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-319-3
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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Only the Japanese as published by the government has legal effect; the text
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They are never merged and never substituted for one another.

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### 第三百十九条の三（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得に係る源泉徴収） — Withholding on Retirement Income Where There Are Two or More Payments of Severance Pay or Other Such Compensation Among General Severance Pay or Other Such Compensation, Short-Term Severance Pay, or Specified Officers' Severance Pay
<sup>caption: machine translation, not official</sup>
<sup>art-319-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3</sup>

  **第一項**  法第二百一条第一項第二号ニ（徴収税額）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
  <sup>art-319-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1</sup>
  The amount calculated as specified by Cabinet Order prescribed in Article 201, paragraph (1), item (ii), (d) (Amount of Taxes Withheld) of the Act is to be the amount specified in each of the following items for the category of cases listed in that item:
  <sup>machine translation, not official</sup>

    **一**  その支払う退職手当等（法第百九十九条（源泉徴収義務）に規定する退職手当等をいう。以下この条において同じ。）とその支払済みの他の退職手当等（法第二百一条第一項第一号に規定する支払済みの他の退職手当等をいう。以下この項において同じ。）が一般退職手当等（同号イに規定する一般退職手当等をいう。以下この項において同じ。）及び短期退職手当等（同号ロに規定する短期退職手当等をいう。以下この項において同じ。）に該当する場合（第四号に掲げる場合を除く。）　当該一般退職手当等及び短期退職手当等につき第七十一条の二第一項、第二項、第十項及び第十一項（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得の金額の計算）の規定に準じて計算した金額
    <sup>art-319-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1/item-1</sup>
    in the case where the severance pay or other such compensation to be paid (meaning the severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes) of the Act; the same applies hereinafter in this Article) and the other severance pay already paid (meaning the other severance pay already paid prescribed in Article 201, paragraph (1), item (i) of the Act; the same applies hereinafter in this paragraph) fall under general severance pay or other such compensation (meaning the general severance pay or other such compensation prescribed in (a) of that item; the same applies hereinafter in this paragraph) and short-term severance pay (meaning the short-term severance pay prescribed in (b) of that item; the same applies hereinafter in this paragraph) (excluding the case listed in item (iv)): the amount calculated for that general severance pay or other such compensation and short-term severance pay in accordance with the provisions of Article 71-2, paragraphs (1), (2), (10) and (11) (Calculation of the Amount of Retirement Income Where There Are Two or More Payments of Severance Pay or Other Such Compensation Among General Severance Pay or Other Such Compensation, Short-Term Severance Pay, or Specified Officers' Severance Pay);
    <sup>machine translation, not official</sup>

    **二**  その支払う退職手当等とその支払済みの他の退職手当等が一般退職手当等及び特定役員退職手当等（法第二百一条第一項第一号ハに規定する特定役員退職手当等をいう。以下この項において同じ。）に該当する場合（第四号に掲げる場合を除く。）　当該一般退職手当等及び特定役員退職手当等につき第七十一条の二第三項、第四項、第十項及び第十二項から第十四項までの規定に準じて計算した金額
    <sup>art-319-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1/item-2</sup>
    in the case where the severance pay or other such compensation to be paid and the other severance pay already paid fall under general severance pay or other such compensation and specified officers' severance pay (meaning the specified officers' severance pay prescribed in Article 201, paragraph (1), item (i), (c) of the Act; the same applies hereinafter in this paragraph) (excluding the case listed in item (iv)): the amount calculated for that general severance pay or other such compensation and specified officers' severance pay in accordance with the provisions of Article 71-2, paragraphs (3), (4), (10) and (12) through (14);
    <sup>machine translation, not official</sup>

    **三**  その支払う退職手当等とその支払済みの他の退職手当等が短期退職手当等及び特定役員退職手当等に該当する場合（次号に掲げる場合を除く。）　当該短期退職手当等及び特定役員退職手当等につき第七十一条の二第五項、第六項、第十項及び第十二項から第十四項までの規定に準じて計算した金額
    <sup>art-319-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1/item-3</sup>
    in the case where the severance pay or other such compensation to be paid and the other severance pay already paid fall under short-term severance pay and specified officers' severance pay (excluding the case listed in the following item): the amount calculated for that short-term severance pay and specified officers' severance pay in accordance with the provisions of Article 71-2, paragraphs (5), (6), (10) and (12) through (14);
    <sup>machine translation, not official</sup>

    **四**  その支払う退職手当等とその支払済みの他の退職手当等が一般退職手当等、短期退職手当等及び特定役員退職手当等に該当する場合　当該一般退職手当等、短期退職手当等及び特定役員退職手当等につき第七十一条の二第七項から第十四項までの規定に準じて計算した金額
    <sup>art-319-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1/item-4</sup>
    in the case where the severance pay or other such compensation to be paid and the other severance pay already paid fall under general severance pay or other such compensation, short-term severance pay and specified officers' severance pay: the amount calculated for that general severance pay or other such compensation, short-term severance pay and specified officers' severance pay in accordance with the provisions of Article 71-2, paragraphs (7) through (14).
    <sup>machine translation, not official</sup>

  **第二項**  前項各号の規定により第七十一条の二の規定に準じて計算する場合には、同条第一項第一号イ、第五項第二号イ及び第七項第二号イに規定する短期退職所得控除額、同条第一項第二号、第三項第二号及び第七項第三号に規定する一般退職所得控除額並びに同条第三項第一号、第五項第一号及び第七項第一号に規定する特定役員退職所得控除額は、法第二百一条第一項の規定による所得税を徴収すべき退職手当等を支払うべきことが確定した時の状況における第七十一条の二第一項第一号イ、第五項第二号イ及び第七項第二号イに規定する短期退職所得控除額、同条第一項第二号、第三項第二号及び第七項第三号に規定する一般退職所得控除額並びに同条第三項第一号、第五項第一号及び第七項第一号に規定する特定役員退職所得控除額によるものとする。
  <sup>art-319-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-2</sup>
  Where the calculation is made in accordance with the provisions of Article 71-2 pursuant to the provisions of each item of the preceding paragraph, the short-term retirement income deduction prescribed in paragraph (1), item (i), (a), paragraph (5), item (ii), (a) and paragraph (7), item (ii), (a) of that Article, the general retirement income deduction prescribed in paragraph (1), item (ii), paragraph (3), item (ii) and paragraph (7), item (iii) of that Article, and the retirement income deduction for specified officers prescribed in paragraph (3), item (i), paragraph (5), item (i) and paragraph (7), item (i) of that Article are to be, respectively, the short-term retirement income deduction prescribed in Article 71-2, paragraph (1), item (i), (a), paragraph (5), item (ii), (a) and paragraph (7), item (ii), (a), the general retirement income deduction prescribed in paragraph (1), item (ii), paragraph (3), item (ii) and paragraph (7), item (iii) of that Article, and the retirement income deduction for specified officers prescribed in paragraph (3), item (i), paragraph (5), item (i) and paragraph (7), item (i) of that Article, in the circumstances at the time when it became fixed that the severance pay or other such compensation on which income tax is to be collected pursuant to the provisions of Article 201, paragraph (1) of the Act is to be paid.
  <sup>machine translation, not official</sup>

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## Cites
- art-319-3/par-1: 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/ja/income-tax-act/art-201/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-319-3/par-1/item-1: 法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 (e-Gov law ID 340AC0000000033)
- art-319-3/par-1/item-1: この条 → 所得税法施行令 第三百十九条の三 (Article 319-3), art-319-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3
- art-319-3/par-1/item-1: 法第二百一条第一項第一号 → 所得税法 第二百一条第一項第一号 (Article 201, paragraph (1), item (i)), art-201/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-201/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-319-3/par-1/item-1: この項 → 所得税法施行令 第三百十九条の三第一項 (Article 319-3, paragraph (1)), art-319-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1
- art-319-3/par-1/item-1: 第四号 → 所得税法施行令 第三百十九条の三第一項第四号 (Article 319-3, paragraph (1), item (iv)), art-319-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1/item-4
- art-319-3/par-1/item-1: 第七十一条の二第一項 → 所得税法施行令 第七十一条の二第一項 (Article 71-2, paragraph (1)), art-71-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-1
- art-319-3/par-1/item-1: 第二項 → 所得税法施行令 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-2
- art-319-3/par-1/item-1: 第十項 → 所得税法施行令 第七十一条の二第十項 (Article 71-2, paragraph (10)), art-71-2/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-10
- art-319-3/par-1/item-1: 第十一項 → 所得税法施行令 第七十一条の二第十一項 (Article 71-2, paragraph (11)), art-71-2/par-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-11
- art-319-3/par-1/item-2: 法第二百一条第一項第一号 → 所得税法 第二百一条第一項第一号 (Article 201, paragraph (1), item (i)), art-201/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-201/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-319-3/par-1/item-2: この項 → 所得税法施行令 第三百十九条の三第一項 (Article 319-3, paragraph (1)), art-319-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1
- art-319-3/par-1/item-2: 第四号 → 所得税法施行令 第三百十九条の三第一項第四号 (Article 319-3, paragraph (1), item (iv)), art-319-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1/item-4
- art-319-3/par-1/item-2: 第七十一条の二第三項 → 所得税法施行令 第七十一条の二第三項 (Article 71-2, paragraph (3)), art-71-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-3
- art-319-3/par-1/item-2: 第四項 → 所得税法施行令 第七十一条の二第四項 (Article 71-2, paragraph (4)), art-71-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-4
- art-319-3/par-1/item-2: 第十項 → 所得税法施行令 第七十一条の二第十項 (Article 71-2, paragraph (10)), art-71-2/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-10
- art-319-3/par-1/item-2: 第十二項から第十四項まで → 所得税法施行令 第七十一条の二第十二項 (Article 71-2, paragraph (12)), art-71-2/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-12
- art-319-3/par-1/item-2: 第十二項から第十四項まで → 所得税法施行令 第七十一条の二第十三項 (Article 71-2, paragraph (13)), art-71-2/par-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-13
- art-319-3/par-1/item-2: 第十二項から第十四項まで → 所得税法施行令 第七十一条の二第十四項 (Article 71-2, paragraph (14)), art-71-2/par-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-14
- art-319-3/par-1/item-3: 次号 → 所得税法施行令 第三百十九条の三第一項第四号 (Article 319-3, paragraph (1), item (iv)), art-319-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1/item-4
- art-319-3/par-1/item-3: 第七十一条の二第五項 → 所得税法施行令 第七十一条の二第五項 (Article 71-2, paragraph (5)), art-71-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-5
- art-319-3/par-1/item-3: 第六項 → 所得税法施行令 第七十一条の二第六項 (Article 71-2, paragraph (6)), art-71-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-6
- art-319-3/par-1/item-3: 第十項 → 所得税法施行令 第七十一条の二第十項 (Article 71-2, paragraph (10)), art-71-2/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-10
- art-319-3/par-1/item-3: 第十二項から第十四項まで → 所得税法施行令 第七十一条の二第十二項 (Article 71-2, paragraph (12)), art-71-2/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-12
- art-319-3/par-1/item-3: 第十二項から第十四項まで → 所得税法施行令 第七十一条の二第十三項 (Article 71-2, paragraph (13)), art-71-2/par-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-13
- art-319-3/par-1/item-3: 第十二項から第十四項まで → 所得税法施行令 第七十一条の二第十四項 (Article 71-2, paragraph (14)), art-71-2/par-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-14
- art-319-3/par-1/item-4: 第七十一条の二第七項から第十四項まで → 所得税法施行令 第七十一条の二第十項 (Article 71-2, paragraph (10)), art-71-2/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-10
- art-319-3/par-1/item-4: 第七十一条の二第七項から第十四項まで → 所得税法施行令 第七十一条の二第十一項 (Article 71-2, paragraph (11)), art-71-2/par-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-11
- art-319-3/par-1/item-4: 第七十一条の二第七項から第十四項まで → 所得税法施行令 第七十一条の二第十二項 (Article 71-2, paragraph (12)), art-71-2/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-12
- art-319-3/par-1/item-4: 第七十一条の二第七項から第十四項まで → 所得税法施行令 第七十一条の二第十三項 (Article 71-2, paragraph (13)), art-71-2/par-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-13
- art-319-3/par-1/item-4: 第七十一条の二第七項から第十四項まで → 所得税法施行令 第七十一条の二第十四項 (Article 71-2, paragraph (14)), art-71-2/par-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-14
- art-319-3/par-1/item-4: 第七十一条の二第七項から第十四項まで → 所得税法施行令 第七十一条の二第七項 (Article 71-2, paragraph (7)), art-71-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7
- art-319-3/par-1/item-4: 第七十一条の二第七項から第十四項まで → 所得税法施行令 第七十一条の二第八項 (Article 71-2, paragraph (8)), art-71-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-8
- art-319-3/par-1/item-4: 第七十一条の二第七項から第十四項まで → 所得税法施行令 第七十一条の二第九項 (Article 71-2, paragraph (9)), art-71-2/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9
- art-319-3/par-2: 前項 → 所得税法施行令 第三百十九条の三第一項 (Article 319-3, paragraph (1)), art-319-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1
- art-319-3/par-2: 第七十一条の二 → 所得税法施行令 第七十一条の二 (Article 71-2), art-71-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2
- art-319-3/par-2: 同条第一項第一号 → 所得税法施行令 第七十一条の二第一項第一号 (Article 71-2, paragraph (1), item (i)), art-71-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-1/item-1
- art-319-3/par-2: 第五項第二号 → 所得税法施行令 第七十一条の二第五項第二号 (Article 71-2, paragraph (5), item (ii)), art-71-2/par-5/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-5/item-2
- art-319-3/par-2: 第七項第二号 → 所得税法施行令 第七十一条の二第七項第二号 (Article 71-2, paragraph (7), item (ii)), art-71-2/par-7/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-2
- art-319-3/par-2: 同条第一項第二号 → 所得税法施行令 第七十一条の二第一項第二号 (Article 71-2, paragraph (1), item (ii)), art-71-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-1/item-2
- art-319-3/par-2: 第三項第二号 → 所得税法施行令 第七十一条の二第三項第二号 (Article 71-2, paragraph (3), item (ii)), art-71-2/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-3/item-2
- art-319-3/par-2: 第七項第三号 → 所得税法施行令 第七十一条の二第七項第三号 (Article 71-2, paragraph (7), item (iii)), art-71-2/par-7/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-3
- art-319-3/par-2: 同条第三項第一号 → 所得税法施行令 第七十一条の二第三項第一号 (Article 71-2, paragraph (3), item (i)), art-71-2/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-3/item-1
- art-319-3/par-2: 第五項第一号 → 所得税法施行令 第七十一条の二第五項第一号 (Article 71-2, paragraph (5), item (i)), art-71-2/par-5/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-5/item-1
- art-319-3/par-2: 第七項第一号 → 所得税法施行令 第七十一条の二第七項第一号 (Article 71-2, paragraph (7), item (i)), art-71-2/par-7/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-1
- art-319-3/par-2: 法第二百一条第一項 → 所得税法 第二百一条第一項 (Article 201, paragraph (1)), art-201/par-1 — https://japanlaw.org/ja/income-tax-act/art-201/par-1 (e-Gov law ID 340AC0000000033)

## Cited by

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

- 所得税法施行令 第三百十九条の三第一項第一号（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得に係る源泉徴収） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1/item-1
- 所得税法施行令 第三百十九条の三第一項第二号（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得に係る源泉徴収） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1/item-2
- 所得税法施行令 第三百十九条の三第一項第三号（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得に係る源泉徴収） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-1/item-3
- 所得税法施行令 第三百十九条の三第二項（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得に係る源泉徴収） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3/par-2
- 所得税法施行令 附則第四条第一項（公的年金等の金額から控除する金額の調整等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4022-92/art-4/par-1
- 所得税法施行令 附則第三条第一項（公的年金等の金額から控除する金額の調整等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4072-159/art-3/par-1
- 所得税法施行規則 第七十七条第一項第五号ロ（退職所得の受給に関する申告書の記載事項等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77/par-1/item-5/sub-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十七条第一項第六号ロ（退職所得の受給に関する申告書の記載事項等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77/par-1/item-6/sub-2 (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-20261106T173921-082, 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