# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六十九条 (Article 69)

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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: 第六十九条 (Article 69)（退職所得控除額に係る勤続年数の計算） — address `art-69`
- 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-69
- 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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### 第六十九条（退職所得控除額に係る勤続年数の計算） — Calculation of Years of Service Pertaining to the Retirement Income Deduction
<sup>caption: machine translation, not official</sup>
<sup>art-69 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69</sup>

      **第一項**  法第三十条第三項第一号（退職所得）に規定する政令で定める勤続年数は、次に定めるところにより計算した勤続年数とする。
      <sup>art-69/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1</sup>
      The years of service specified by Cabinet Order prescribed in Article 30, paragraph (3), item (i) (Retirement Income) of the Act are the years of service calculated as provided below.
      <sup>machine translation, not official</sup>

        **一**  法第三十条第一項に規定する退職手当等（法第三十一条（退職手当等とみなす一時金）の規定により退職手当等とみなされるもの（次号及び第三号並びに次条第三項において「退職一時金等」という。）を除く。以下この条並びに次条第一項及び第二項において「退職手当等」という。）については、退職手当等の支払を受ける居住者（以下この号において「退職所得者」という。）が退職手当等の支払者の下においてその退職手当等の支払の基因となつた退職の日まで引き続き勤務した期間（以下この項において「勤続期間」という。）により勤続年数を計算する。ただし、イからハまでに規定する場合に該当するときは、それぞれイからハまでに定めるところによる。
        <sup>art-69/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-1</sup>
        With respect to severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Act (excluding that which is deemed to be severance pay or other such compensation under Article 31 (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) of the Act (referred to as "lump-sum retirement payment, etc." in the following item, item (iii), and paragraph (3) of the following Article); hereinafter referred to as "severance pay or other such compensation" in this Article and paragraphs (1) and (2) of the following Article), the years of service are calculated by the period during which the Resident who receives the payment of the severance pay or other such compensation (hereinafter in this item referred to as the "retirement income earner") continuously worked under the person paying severance pay or other such compensation up to the date of retirement that gave rise to the payment of that severance pay or other such compensation (hereinafter in this paragraph referred to as the "period of service"); provided, however, that where any of the cases prescribed in (a) through (c) applies, as provided respectively in (a) through (c):
        <sup>machine translation, not official</sup>

          **イ**  退職所得者が退職手当等の支払者の下において就職の日から退職の日までに一時勤務しなかつた期間がある場合には、その一時勤務しなかつた期間前にその支払者の下において引き続き勤務した期間を勤続期間に加算した期間により勤続年数を計算する。
          <sup>art-69/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-1/sub-1</sup>
          where the retirement income earner has a period during which the person did not work temporarily under the person paying severance pay or other such compensation between the date of employment and the date of retirement, the years of service are calculated by the period obtained by adding to the period of service the period during which the person continuously worked under that payer before that period of temporary non-work;
          <sup>machine translation, not official</sup>

          **ロ**  退職所得者が退職手当等の支払者の下において勤務しなかつた期間に他の者の下において勤務したことがある場合において、その支払者がその退職手当等の支払金額の計算の基礎とする期間のうちに当該他の者の下において勤務した期間を含めて計算するときは、当該他の者の下において勤務した期間を勤続期間に加算した期間により勤続年数を計算する。
          <sup>art-69/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-1/sub-2</sup>
          where a retirement income earner has worked for another person during a period in which the earner did not work for the person paying severance pay or other such compensation, and the payer, in calculating the period that is the basis for calculating the amount paid as the severance pay or other such compensation, includes the period of work for that other person, the years of service are calculated using the period obtained by adding the period of work for that other person to the period of service;
          <sup>machine translation, not official</sup>

          **ハ**  退職所得者が退職手当等の支払者から前に退職手当等の支払を受けたことがある場合には、前に支払を受けた退職手当等の支払金額の計算の基礎とされた期間の末日以前の期間は、勤続期間又はイ若しくはロの規定により加算すべき期間に含まれないものとして、勤続期間の計算又はイ若しくはロの計算を行う。ただし、その支払者がその退職手当等の支払金額の計算の基礎とする期間のうちに、当該前に支払を受けた退職手当等の支払金額の計算の基礎とされた期間を含めて計算する場合には、当該期間は、これらの期間に含まれるものとしてこれらの計算を行うものとする。
          <sup>art-69/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-1/sub-3</sup>
          where a retirement income earner has previously received severance pay or other such compensation from the person paying severance pay or other such compensation, the calculation of the period of service or of the period to be added under (a) or (b) is made on the basis that the period on or before the last day of the period that was the basis for calculating the amount paid as the severance pay or other such compensation previously received is not included in the period of service or the period to be added under (a) or (b); provided, however, that where the person paying severance pay or other such compensation, in calculating the period that is the basis for calculating the amount paid as the severance pay or other such compensation, includes the period that was the basis for calculating the amount paid as the severance pay or other such compensation previously received, those calculations are made on the basis that that period is included in those periods;
          <sup>machine translation, not official</sup>

        **二**  退職一時金等については、組合員等であつた期間（退職一時金等の支払金額の計算の基礎となつた期間（当該退職一時金等の支払金額のうちに次に掲げる金額が含まれている場合には、当該金額の計算の基礎となつた期間を含む。）をいい、当該期間の計算が時の経過に従つて計算した期間によらず、これに一定の期間を加算して計算した期間によつている場合には、その加算をしなかつたものとして計算した期間をいう。ただし、当該退職一時金等が第七十二条第三項第七号（退職手当等とみなす一時金）に掲げる一時金に該当する場合には、当該支払金額の計算の基礎となつた期間は、当該支払金額の計算の基礎となつた確定拠出年金法第三十三条第二項第一号（支給要件）に規定する企業型年金加入者期間（同法第四条第三項（承認の基準等）に規定する企業型年金規約に基づいて納付した同法第三条第三項第七号（規約の承認）に規定する事業主掛金に係る当該企業型年金加入者期間に限るものとし、同法第五十四条第二項（他の制度の資産の移換）又は第五十四条の二第二項（脱退一時金相当額等の移換）の規定により同法第三十三条第一項の通算加入者等期間に算入された期間及び当該企業型年金加入者期間に準ずるものとして財務省令で定める期間を含む。以下この号において「企業型年金加入者期間等」という。）と、当該計算の基礎となつた同条第二項第三号に規定する個人型年金加入者期間（同法第五十六条第三項（承認の基準等）に規定する個人型年金規約に基づいて納付した同法第五十五条第二項第四号（規約の承認）に規定する個人型年金加入者掛金に係る当該個人型年金加入者期間に限るものとし、同法第七十四条の二第二項（脱退一時金相当額等又は残余財産の移換）の規定により同法第七十三条（企業型年金に係る規定の準用）において準用する同法第三十三条第一項の通算加入者等期間に算入された期間及び当該個人型年金加入者期間に準ずるものとして財務省令で定める期間を含む。）のうち企業型年金加入者期間等と重複していない期間とを合算した期間をいう。次号において同じ。）により勤続年数の計算を行う。
        <sup>art-69/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-2</sup>
        With respect to lump-sum retirement payment, etc., the years of service are calculated using the period as a member, etc. (meaning the period that was the basis for calculating the amount paid as the lump-sum retirement payment, etc. (including, where the following amounts are included in the amount paid as the lump-sum retirement payment, etc., the period that was the basis for calculating those amounts), and, where the calculation of that period is based not on a period calculated according to the passage of time but on a period calculated by adding a certain period thereto, meaning the period calculated as if that addition had not been made; provided, however, that where the lump-sum retirement payment, etc. falls under the lump-sum payments set out in Article 72, paragraph (3), item (vii) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation), the period that was the basis for calculating the amount paid means the period obtained by combining the participant of a corporate-type pension plan period prescribed in Article 33, paragraph (2), item (i) (Requirements for Payment) of the Defined Contribution Pension Act that was the basis for calculating the amount paid (limited to that participant of a corporate-type pension plan period relating to the employer's contribution prescribed in Article 3, paragraph (3), item (vii) (Approval of Rules) of that Act that was paid pursuant to the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of that Act, and including the period counted as the period of aggregate participation, etc. referred to in Article 33, paragraph (1) of that Act pursuant to Article 54, paragraph (2) (Transfer of Assets from Other Systems) or Article 54-2, paragraph (2) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment) of that Act and the period specified by Ministry of Finance Order as equivalent to that participant of a corporate-type pension plan period; hereinafter in this item referred to as "period as a participant of a corporate-type pension plan, etc.") and the part of the participant of an individual-type pension plan period prescribed in paragraph (2), item (iii) of that Article that was the basis for that calculation (limited to that participant of an individual-type pension plan period relating to the participant of an individual-type pension plan's contribution prescribed in Article 55, paragraph (2), item (iv) (Approval of Rules) of that Act that was paid pursuant to the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act, and including the period counted as the period of aggregate participation, etc. referred to in Article 33, paragraph (1) of that Act, as applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions Relating to Corporate-type Pension Plans) of that Act, pursuant to Article 74-2, paragraph (2) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment or Residual Assets) of that Act and the period specified by Ministry of Finance Order as equivalent to that participant of an individual-type pension plan period) that does not overlap with the period as a participant of a corporate-type pension plan, etc.; the same applies in the following item);
        <sup>machine translation, not official</sup>

          **イ**  中小企業退職金共済法第三十条第一項（退職金相当額の受入れ等）の受入れに係る金額、同法第三十一条の二第六項（退職金共済事業を廃止した団体からの受入金額の受入れ等）において準用する同条第一項の受入れに係る金額又は同法第三十一条の三第六項（資産管理運用機関等からの移換額の移換等）において準用する同条第一項の移換に係る金額
          <sup>art-69/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-2/sub-1</sup>
          the amount relating to the receipt under Article 30, paragraph (1) (Receipt of Amounts Equivalent to Retirement Allowances, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, the amount relating to the receipt under Article 31-2, paragraph (1) of that Act as applied mutatis mutandis pursuant to paragraph (6) of that Article (Receipt of Amounts Received from Organizations that Have Abolished Retirement Allowance Mutual Aid Businesses, etc.), or the amount relating to the transfer under Article 31-3, paragraph (1) of that Act as applied mutatis mutandis pursuant to paragraph (6) of that Article (Transfer of Amounts Transferred from Asset Management Organizations, etc.);
          <sup>machine translation, not official</sup>

          **ロ**  公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号。以下「平成二十五年厚生年金等改正法」という。）附則第三十六条第七項（解散存続厚生年金基金の残余財産の独立行政法人勤労者退職金共済機構への交付）において準用する同条第一項の規定による申出に従い交付された額
          <sup>art-69/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-2/sub-2</sup>
          the amount delivered in accordance with an application under Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Ensure the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013; hereinafter referred to as the "2013 Employees' Pension, etc. Amendment Act") as applied mutatis mutandis pursuant to paragraph (7) of that Article (Delivery of Residual Assets of Dissolved Surviving Employees' Pension Funds to the Organization for Workers' Retirement Allowance Mutual Aid);
          <sup>machine translation, not official</sup>

          **ハ**  第七十三条第一項第八号ロ（特定退職金共済団体の要件）に規定する退職金に相当する額、同号ニに規定する退職給付金に相当する額又は同号ホに規定する引継退職給付金に相当する額
          <sup>art-69/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-2/sub-3</sup>
          the amount equivalent to the retirement allowance prescribed in Article 73, paragraph (1), item (viii), (b) (Requirements for Specified Retirement Allowance Mutual Aid Organizations), the amount equivalent to the retirement benefit prescribed in (d) of that item, or the amount equivalent to the carried-over retirement benefit prescribed in (e) of that item;
          <sup>machine translation, not official</sup>

        **三**  その年に二以上の退職手当等又は退職一時金等の支給を受ける場合には、これらの退職手当等又は退職一時金等のそれぞれについて前二号の規定により計算した期間のうち最も長い期間により勤続年数を計算する。ただし、その最も長い期間以外の期間の年数の計算の基礎となつた勤続期間等（勤続期間及び第一号イからハまでの規定により加算すべき期間又は組合員等であつた期間をいう。以下この号において同じ。）の全部又は一部がその最も長い期間の計算の基礎となつた勤続期間等と重複していない場合には、その重複していない勤続期間等について前二号の規定に準じて計算した期間をその最も長い期間に加算して、勤続年数を計算する。
        <sup>art-69/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-3</sup>
        Where a person receives payment of two or more instances of severance pay or other such compensation or lump-sum retirement payment, etc. in the year, the years of service are calculated using the longest of the periods calculated under the provisions of the preceding two items for each of that severance pay or other such compensation or lump-sum retirement payment, etc.; provided, however, that where all or part of the period of service, etc. (meaning the period of service and the period to be added under the provisions of item (i), (a) through (c), or the period as a member, etc.; the same applies hereinafter in this item) that was the basis for calculating the number of years of a period other than the longest period does not overlap with the period of service, etc. that was the basis for calculating the longest period, the years of service are calculated by adding to the longest period the period calculated for the non-overlapping period of service, etc. in accordance with the provisions of the preceding two items.
        <sup>machine translation, not official</sup>

      **第二項**  前項各号の規定により計算した期間に一年未満の端数を生じたときは、これを一年として同項の勤続年数を計算する。
      <sup>art-69/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-2</sup>
      Where a fraction of less than one year arises in the period calculated under the provisions of the items of the preceding paragraph, the years of service referred to in that paragraph are calculated by treating it as one year.
      <sup>machine translation, not official</sup>

      **第三項**  退職手当等の支払者には、その者が相続人である場合にはその被相続人を含むものとし、その者が合併後存続する法人又は合併により設立された法人である場合には合併により消滅した法人を含むものとし、その者が法人の分割により資産及び負債の移転を受けた法人である場合にはその分割により当該資産及び負債の移転を行つた法人を含むものとする。
      <sup>art-69/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-3</sup>
      The person paying severance pay or other such compensation includes, where that person is an heir, the decedent; where that person is a corporation surviving a merger or a corporation established by a merger, the corporation extinguished by the merger; and where that person is a corporation that has received a transfer of assets and liabilities through a split of a corporation, the corporation that made that transfer of assets and liabilities through the split.
      <sup>machine translation, not official</sup>

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## Cites
- art-69/par-1: 法第三十条第三項第一号 → 所得税法 第三十条第三項第一号 (Article 30, paragraph (3), item (i)), art-30/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-69/par-1/item-1: 法第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-1 (e-Gov law ID 340AC0000000033)
- art-69/par-1/item-1: 法第三十一条 → 所得税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/income-tax-act/art-31 (e-Gov law ID 340AC0000000033)
- art-69/par-1/item-1: 次号 → 所得税法施行令 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-2
- art-69/par-1/item-1: 第三号 → 所得税法施行令 第六十九条第一項第三号 (Article 69, paragraph (1), item (iii)), art-69/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-3
- art-69/par-1/item-1: 次条第三項 → 所得税法施行令 第六十九条の二第三項 (Article 69-2, paragraph (3)), art-69-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69-2/par-3
- art-69/par-1/item-1: この条 → 所得税法施行令 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69
- art-69/par-1/item-1: 次条第一項 → 所得税法施行令 第六十九条の二第一項 (Article 69-2, paragraph (1)), art-69-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69-2/par-1
- art-69/par-1/item-1: 第二項 → 所得税法施行令 第六十九条の二第二項 (Article 69-2, paragraph (2)), art-69-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69-2/par-2
- art-69/par-1/item-1: この号 → 所得税法施行令 第六十九条第一項第一号 (Article 69, paragraph (1), item (i)), art-69/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-1
- art-69/par-1/item-1: この項 → 所得税法施行令 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1
- art-69/par-1/item-2: 第七十二条第三項第七号 → 所得税法施行令 第七十二条第三項第七号 (Article 72, paragraph (3), item (vii)), art-72/par-3/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-7
- art-69/par-1/item-2: 確定拠出年金法第三十三条第二項第一号 → 確定拠出年金法 第三十三条第二項第一号 (Article 33, paragraph (2), item (i)), art-33/par-2/item-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-33/par-2/item-1 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第四条第三項 → 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-69/par-1/item-2: 同法第三条第三項第七号 → 確定拠出年金法 第三条第三項第七号 (Article 3, paragraph (3), item (vii)), art-3/par-3/item-7 — https://japanlaw.org/ja/defined-contribution-pension-act/art-3/par-3/item-7 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第五十四条第二項 → 確定拠出年金法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/ja/defined-contribution-pension-act/art-54/par-2 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 第五十四条の二第二項 → 確定拠出年金法 第五十四条の二第二項 (Article 54-2, paragraph (2)), art-54-2/par-2 — https://japanlaw.org/ja/defined-contribution-pension-act/art-54-2/par-2 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第三十三条第一項 → 確定拠出年金法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-33/par-1 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: この号 → 所得税法施行令 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-2
- art-69/par-1/item-2: 同条第二項第三号 → 確定拠出年金法 第三十三条第二項第三号 (Article 33, paragraph (2), item (iii)), art-33/par-2/item-3 — https://japanlaw.org/ja/defined-contribution-pension-act/art-33/par-2/item-3 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第五十六条第三項 → 確定拠出年金法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/ja/defined-contribution-pension-act/art-56/par-3 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第五十五条第二項第四号 → 確定拠出年金法 第五十五条第二項第四号 (Article 55, paragraph (2), item (iv)), art-55/par-2/item-4 — https://japanlaw.org/ja/defined-contribution-pension-act/art-55/par-2/item-4 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第七十四条の二第二項 → 確定拠出年金法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/ja/defined-contribution-pension-act/art-74-2/par-2 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 同法第七十三条 → 確定拠出年金法 第七十三条 (Article 73), art-73 — https://japanlaw.org/ja/defined-contribution-pension-act/art-73 (e-Gov law ID 413AC0000000088)
- art-69/par-1/item-2: 次号 → 所得税法施行令 第六十九条第一項第三号 (Article 69, paragraph (1), item (iii)), art-69/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-3
- art-69/par-1/item-2/sub-1: 中小企業退職金共済法第三十条第一項 → 中小企業退職金共済法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-1 (e-Gov law ID 334AC0000000160)
- art-69/par-1/item-2/sub-1: 同法第三十一条の二第六項 → 中小企業退職金共済法 第三十一条の二第六項 (Article 31-2, paragraph (6)), art-31-2/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-6 (e-Gov law ID 334AC0000000160)
- art-69/par-1/item-2/sub-1: 同条第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-1 (e-Gov law ID 334AC0000000160)
- art-69/par-1/item-2/sub-1: 同法第三十一条の三第六項 → 中小企業退職金共済法 第三十一条の三第六項 (Article 31-3, paragraph (6)), art-31-3/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-6 (e-Gov law ID 334AC0000000160)
- art-69/par-1/item-2/sub-1: 同条第一項 → 中小企業退職金共済法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-1 (e-Gov law ID 334AC0000000160)
- art-69/par-1/item-2/sub-3: 第七十三条第一項第八号 → 所得税法施行令 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-73/par-1/item-8
- art-69/par-1/item-3: 前二号 → 所得税法施行令 第六十九条第一項第一号 (Article 69, paragraph (1), item (i)), art-69/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-1
- art-69/par-1/item-3: 前二号 → 所得税法施行令 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-2
- art-69/par-1/item-3: この号 → 所得税法施行令 第六十九条第一項第三号 (Article 69, paragraph (1), item (iii)), art-69/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-3
- art-69/par-2: 前項 → 所得税法施行令 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1

## Cited by

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

- 所得税法施行令 第六十九条第一項第一号（退職所得控除額に係る勤続年数の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-1
- 所得税法施行令 第六十九条第一項第二号（退職所得控除額に係る勤続年数の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-2
- 所得税法施行令 第六十九条第一項第三号（退職所得控除額に係る勤続年数の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-3
- 所得税法施行令 第六十九条第二項（退職所得控除額に係る勤続年数の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-2
- 所得税法施行令 第六十九条の二第一項（役員等以外の者としての勤続年数及び役員等勤続年数の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69-2/par-1
- 所得税法施行令 第六十九条の二第三項（役員等以外の者としての勤続年数及び役員等勤続年数の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69-2/par-3
- 所得税法施行令 第六十九条の二第四項（役員等以外の者としての勤続年数及び役員等勤続年数の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69-2/par-4
- 所得税法施行令 第七十条第一項第一号（退職所得控除額の計算の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-70/par-1/item-1
- 所得税法施行令 第七十条第一項第二号（退職所得控除額の計算の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-70/par-1/item-2
- 所得税法施行令 第七十条第二項（退職所得控除額の計算の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-70/par-2
- 所得税法施行令 第七十一条の二第二項（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の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-2
- 所得税法施行令 第七十一条の二第四項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-4
- 所得税法施行令 第七十一条の二第十項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-10
- 所得税法施行令 附則第三条第二項（特定退職金共済団体の要件等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3442-84/art-3/par-2
- 所得税法施行令 附則第五項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-260/par-5
- 所得税法施行令 附則第五項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-273/par-5
- 所得税法施行令 附則第五項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3552-293/par-5
- 所得税法施行令 附則第三条第二項（特定退職金共済団体の要件等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-3/par-2
- 所得税法施行令 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3612-353/par-3
- 所得税法施行令 附則第五条第一項（退職所得控除額に係る勤続年数の計算に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-5/par-1
- 所得税法施行規則 第十八条の三第一項（退職所得控除額に係る勤続年数の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十八条の三第一項第一号（退職所得控除額に係る勤続年数の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十八条の三第二項（退職所得控除額に係る勤続年数の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-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-20261106T173921-018, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-019, 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-20261106T173921-019, 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