# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六十九条の二 (Article 69-2)

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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: 第六十九条の二 (Article 69-2)（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） — address `art-69-2`
- 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-69-2
- 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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### 第六十九条の二（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） — Calculation of Years of Service as a Person Other Than Officers or Similar Persons and Years of Service as an Officer
<sup>caption: machine translation, not official</sup>
<sup>art-69-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69-2</sup>

      **第一項**  法第三十条第四項（退職所得）に規定する政令で定める勤続年数は、退職手当等に係る調整後勤続期間（前条第一項第一号の規定により計算した期間をいう。次項及び第三項並びに第七十一条の二第十三項（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）において同じ。）のうち、その退職手当等の支払を受ける居住者が法第三十条第四項に規定する役員等以外の者として勤務した期間により計算した勤続年数とする。
      <sup>art-69-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69-2/par-1</sup>
      The years of service specified by Cabinet Order prescribed in Article 30, paragraph (4) (Retirement Income) of the Act are, out of the adjusted period of service for the severance pay or other such compensation (meaning the period calculated under Article 69, paragraph (1), item (i); the same applies in the following paragraph, paragraph (3) and Article 71-2, paragraph (13) (Calculation of the Amount of Retirement Income Where There Are Two or More Instances of Severance Pay or Other Such Compensation Among General Severance Pay or Other Such Compensation, Short-term Severance Pay, or Specified Officers' Severance Pay)), the years of service calculated using the period during which the Resident who receives payment of that severance pay or other such compensation worked as a person other than officers or similar persons prescribed in Article 30, paragraph (4) of the Act.
      <sup>machine translation, not official</sup>

      **第二項**  法第三十条第五項に規定する政令で定める勤続年数は、退職手当等に係る調整後勤続期間のうち、その退職手当等の支払を受ける居住者が同項に規定する役員等として勤務した期間（次項及び第七十一条の二第十三項において「役員等勤続期間」という。）により計算した勤続年数とする。
      <sup>art-69-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69-2/par-2</sup>
      The years of service specified by Cabinet Order prescribed in Article 30, paragraph (5) of the Act are, out of the adjusted period of service for the severance pay or other such compensation, the years of service calculated using the period during which the Resident who receives payment of that severance pay or other such compensation worked as officers or similar persons referred to in that paragraph (referred to as "period of service as an officer, etc." in the following paragraph and Article 71-2, paragraph (13)).
      <sup>machine translation, not official</sup>

      **第三項**  第一項の調整後勤続期間のうちに役員等勤続期間がある場合には同項の役員等以外の者として勤務した期間には当該役員等勤続期間を含むものとし、居住者が支払を受ける法第三十条第一項に規定する退職手当等が退職一時金等である場合にはその退職一時金等に係る前条第一項第二号に規定する組合員等であつた期間を第一項の退職手当等に係る調整後勤続期間のうち役員等以外の者として勤務した期間として、同項の規定を適用する。
      <sup>art-69-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69-2/par-3</sup>
      Where there is a period of service as an officer, etc. within the adjusted period of service referred to in paragraph (1), the period during which the person worked as a person other than officers or similar persons referred to in that paragraph includes that period of service as an officer, etc., and where the severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Act that a Resident receives is lump-sum retirement payment, etc., paragraph (1) applies by treating the period as a member, etc. prescribed in Article 69, paragraph (1), item (ii) relating to that lump-sum retirement payment, etc. as the period during which the person worked as a person other than officers or similar persons, out of the adjusted period of service for the severance pay or other such compensation referred to in paragraph (1).
      <sup>machine translation, not official</sup>

      **第四項**  前条第二項及び第三項の規定は、第一項及び第二項の勤続年数を計算する場合について準用する。
      <sup>art-69-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69-2/par-4</sup>
      The provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis to the calculation of the years of service referred to in paragraphs (1) and (2).
      <sup>machine translation, not official</sup>

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## Cites
- art-69-2/par-1: 法第三十条第四項 → 所得税法 第三十条第四項 (Article 30, paragraph (4)), art-30/par-4 — https://japanlaw.org/ja/income-tax-act/art-30/par-4 (e-Gov law ID 340AC0000000033)
- art-69-2/par-1: 前条第一項第一号 → 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-69-2/par-1: 次項 → 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-69-2/par-1: 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-69-2/par-1: 第七十一条の二第十三項 → 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-69-2/par-2: 法第三十条第五項 → 所得税法 第三十条第五項 (Article 30, paragraph (5)), art-30/par-5 — https://japanlaw.org/ja/income-tax-act/art-30/par-5 (e-Gov law ID 340AC0000000033)
- art-69-2/par-2: 次項 → 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-69-2/par-2: 第七十一条の二第十三項 → 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-69-2/par-3: 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-69-2/par-3: 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-69-2/par-3: 前条第一項第二号 → 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-69-2/par-4: 前条第二項 → 所得税法施行令 第六十九条第二項 (Article 69, paragraph (2)), art-69/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-2
- art-69-2/par-4: 第三項 → 所得税法施行令 第六十九条第三項 (Article 69, paragraph (3)), art-69/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-3
- art-69-2/par-4: 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-69-2/par-4: 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

## Cited by

11 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 第六十九条の二第二項（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-2
- 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 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

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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-20261106T173921-019, 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