# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七十一条の二 (Article 71-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2. 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: 第七十一条の二 (Article 71-2)（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） — address `art-71-2` - 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-71-2 - 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. --- ### 第七十一条の二（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） — 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 caption: machine translation, not official art-71-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2 **第一項** その年中に一般退職手当等（法第三十条第七項（退職所得）に規定する一般退職手当等をいう。以下この条において同じ。）及び短期退職手当等（法第三十条第四項に規定する短期退職手当等をいう。以下この条において同じ。）がある場合（その年中に特定役員退職手当等（法第三十条第五項に規定する特定役員退職手当等をいう。以下この条において同じ。）がある場合を除く。）の退職所得の金額は、次に掲げる金額の合計額とする。 art-71-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-1 In the case where there are general severance pay or other such compensation (meaning the general severance pay or other such compensation prescribed in Article 30, paragraph (7) (Retirement Income) of the Act; the same applies hereinafter in this Article) and short-term severance pay (meaning the short-term severance pay prescribed in paragraph (4) of that Article; the same applies hereinafter in this Article) during the year (excluding the case where there is specified officers' severance pay (meaning the specified officers' severance pay prescribed in paragraph (5) of that Article; the same applies hereinafter in this Article) during the year), the amount of retirement income is the sum of the following amounts: machine translation, not official **一** その年中の短期退職手当等の次に掲げる場合の区分に応じそれぞれ次に定める金額 art-71-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-1/item-1 In respect of the short-term severance pay for that year, the amount specified below for each of the following cases: machine translation, not official **イ** 当該短期退職手当等の収入金額から短期退職所得控除額（次に掲げる金額の合計額をいう。ロ及び次号において同じ。）を控除した残額（同号の一般退職手当等の収入金額が同号に規定する一般退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額。イにおいて同じ。）が三百万円以下である場合　当該残額の二分の一に相当する金額 art-71-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-1/item-1/sub-1 Where the amount remaining after deducting the short-term retirement income deduction (meaning the sum of the following amounts; the same applies in (b) and the following item) from the revenue from that short-term severance pay (where the revenue from the general severance pay or other such compensation referred to in that item is less than the general retirement income deduction prescribed in that item, the amount remaining after deducting the shortfall from that remaining amount; the same applies in (a)) is 3,000,000 yen or less: an amount equivalent to one-half of that remaining amount; machine translation, not official **（１）** 四十万円に短期勤続年数から重複勤続年数を控除した年数を乗じて計算した金額 art-71-2/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-1/item-1/sub-1/sub2-1 The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting the overlapping years of service from the short-term years of service; machine translation, not official **（２）** 二十万円に重複勤続年数を乗じて計算した金額 art-71-2/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-1/item-1/sub-1/sub2-2 The amount calculated by multiplying 200,000 yen by the overlapping years of service; machine translation, not official **ロ** イに掲げる場合以外の場合　当該短期退職手当等の収入金額から三百万円に短期退職所得控除額を加算した金額を控除した残額（次号の一般退職手当等の収入金額が同号に規定する一般退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額）と百五十万円との合計額 art-71-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-1/item-1/sub-2 In cases other than that listed in (a): the sum of the amount remaining after deducting, from the revenue from that short-term severance pay, the amount obtained by adding the short-term retirement income deduction to 3,000,000 yen (where the revenue from the general severance pay or other such compensation referred to in the following item is less than the general retirement income deduction prescribed in that item, the amount remaining after deducting the shortfall from that remaining amount) and 1,500,000 yen; machine translation, not official **二** その年中の一般退職手当等の収入金額から一般退職所得控除額（退職所得控除額（法第三十条第二項に規定する退職所得控除額をいう。以下この条において同じ。）から短期退職所得控除額を控除した残額をいう。）を控除した残額（前号イの短期退職手当等の収入金額が短期退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額）の二分の一に相当する金額 art-71-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-1/item-2 An amount equivalent to one-half of the amount remaining after deducting the general retirement income deduction (meaning the amount remaining after deducting the short-term retirement income deduction from the retirement income deduction (meaning the retirement income deduction prescribed in Article 30, paragraph (2) of the Act; the same applies hereinafter in this Article)) from the revenue from the general severance pay or other such compensation for that year (where the revenue from the short-term severance pay referred to in item (i), (a) is less than the short-term retirement income deduction, the amount remaining after deducting the shortfall from that remaining amount). machine translation, not official **第二項** 前項に規定する短期勤続年数とは、短期勤続期間（短期退職手当等につき第六十九条第一項各号（退職所得控除額に係る勤続年数の計算）の規定により計算した期間をいう。以下この条において同じ。）により計算した年数をいい、前項に規定する重複勤続年数とは、短期勤続期間と一般勤続期間（一般退職手当等につき第六十九条第一項各号の規定により計算した期間をいう。以下この条において同じ。）とが重複している期間により計算した年数をいう。 art-71-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-2 The short-term years of service prescribed in the preceding paragraph means the number of years calculated by the short-term period of service (meaning the period calculated for short-term severance pay pursuant to the provisions of the items of Article 69, paragraph (1) (Calculation of Years of Service Pertaining to Retirement Income Deduction); the same applies hereinafter in this Article), and the overlapping years of service prescribed in the preceding paragraph means the number of years calculated by the period in which the short-term period of service and the general period of service (meaning the period calculated for general severance pay or other such compensation pursuant to the provisions of the items of Article 69, paragraph (1); the same applies hereinafter in this Article) overlap. machine translation, not official **第三項** その年中に一般退職手当等及び特定役員退職手当等がある場合（その年中に短期退職手当等がある場合を除く。）の退職所得の金額は、次に掲げる金額の合計額とする。 art-71-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-3 In the case where there are general severance pay or other such compensation and specified officers' severance pay during the year (excluding the case where there is short-term severance pay during the year), the amount of retirement income is the sum of the following amounts: machine translation, not official **一** その年中の特定役員退職手当等の収入金額から特定役員退職所得控除額（次に掲げる金額の合計額をいう。次号において同じ。）を控除した残額（同号の一般退職手当等の収入金額が同号に規定する一般退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額） art-71-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-3/item-1 The amount remaining after deducting the retirement income deduction for specified officers (meaning the sum of the following amounts; the same applies in the following item) from the revenue from the specified officers' severance pay for that year (where the revenue from the general severance pay or other such compensation referred to in that item is less than the general retirement income deduction prescribed in that item, the amount remaining after deducting the shortfall from that remaining amount); machine translation, not official **イ** 四十万円に特定役員等勤続年数から重複勤続年数を控除した年数を乗じて計算した金額 art-71-2/par-3/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-3/item-1/sub-1 The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting the overlapping years of service from the years of service as a specified officer; machine translation, not official **ロ** 二十万円に重複勤続年数を乗じて計算した金額 art-71-2/par-3/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-3/item-1/sub-2 The amount calculated by multiplying 200,000 yen by the overlapping years of service; machine translation, not official **二** その年中の一般退職手当等の収入金額から一般退職所得控除額（退職所得控除額から特定役員退職所得控除額を控除した残額をいう。）を控除した残額（前号の特定役員退職手当等の収入金額が特定役員退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額）の二分の一に相当する金額 art-71-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-3/item-2 An amount equivalent to one-half of the amount remaining after deducting the general retirement income deduction (meaning the amount remaining after deducting the retirement income deduction for specified officers from the retirement income deduction) from the revenue from the general severance pay or other such compensation for that year (where the revenue from the specified officers' severance pay referred to in the preceding item is less than the retirement income deduction for specified officers, the amount remaining after deducting the shortfall from that remaining amount). machine translation, not official **第四項** 前項に規定する特定役員等勤続年数とは、特定役員等勤続期間（特定役員退職手当等につき第六十九条第一項第一号及び第三号の規定により計算した期間をいう。以下この条において同じ。）により計算した年数をいい、前項に規定する重複勤続年数とは、特定役員等勤続期間と一般勤続期間とが重複している期間により計算した年数をいう。 art-71-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-4 The years of service as a specified officer prescribed in the preceding paragraph means the number of years calculated by the period of service as a specified officer (meaning the period calculated for specified officers' severance pay pursuant to the provisions of Article 69, paragraph (1), items (i) and (iii); the same applies hereinafter in this Article), and the overlapping years of service prescribed in the preceding paragraph means the number of years calculated by the period in which the period of service as a specified officer and the general period of service overlap. machine translation, not official **第五項** その年中に短期退職手当等及び特定役員退職手当等がある場合（その年中に一般退職手当等がある場合を除く。）の退職所得の金額は、次に掲げる金額の合計額とする。 art-71-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-5 In the case where there are short-term severance pay and specified officers' severance pay during the year (excluding the case where there is general severance pay or other such compensation during the year), the amount of retirement income is the sum of the following amounts: machine translation, not official **一** その年中の特定役員退職手当等の収入金額から特定役員退職所得控除額（次に掲げる金額の合計額をいう。次号において同じ。）を控除した残額（同号イの短期退職手当等の収入金額が同号イに規定する短期退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額） art-71-2/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-5/item-1 The amount remaining after deducting the retirement income deduction for specified officers (meaning the sum of the following amounts; the same applies in the following item) from the revenue from the specified officers' severance pay for that year (where the revenue from the short-term severance pay referred to in (a) of that item is less than the short-term retirement income deduction prescribed in (a) of that item, the amount remaining after deducting the shortfall from that remaining amount); machine translation, not official **イ** 四十万円に特定役員等勤続年数（前項に規定する特定役員等勤続年数をいう。第七項第一号イにおいて同じ。）から重複勤続年数を控除した年数を乗じて計算した金額 art-71-2/par-5/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-5/item-1/sub-1 The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting the overlapping years of service from the years of service as a specified officer (meaning the years of service as a specified officer prescribed in the preceding paragraph; the same applies in paragraph (7), item (i), (a)); machine translation, not official **ロ** 二十万円に重複勤続年数を乗じて計算した金額 art-71-2/par-5/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-5/item-1/sub-2 The amount calculated by multiplying 200,000 yen by the overlapping years of service; machine translation, not official **二** その年中の短期退職手当等の次に掲げる場合の区分に応じそれぞれ次に定める金額 art-71-2/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-5/item-2 In respect of the short-term severance pay for that year, the amount specified below for each of the following cases: machine translation, not official **イ** 当該短期退職手当等の収入金額から短期退職所得控除額（退職所得控除額から特定役員退職所得控除額を控除した残額をいう。ロにおいて同じ。）を控除した残額（前号の特定役員退職手当等の収入金額が特定役員退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額。イにおいて同じ。）が三百万円以下である場合　当該残額の二分の一に相当する金額 art-71-2/par-5/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-5/item-2/sub-1 Where the amount remaining after deducting the short-term retirement income deduction (meaning the amount remaining after deducting the retirement income deduction for specified officers from the retirement income deduction; the same applies in (b)) from the revenue from that short-term severance pay (where the revenue from the specified officers' severance pay referred to in the preceding item is less than the retirement income deduction for specified officers, the amount remaining after deducting the shortfall from that remaining amount; the same applies in (a)) is 3,000,000 yen or less: an amount equivalent to one-half of that remaining amount; machine translation, not official **ロ** イに掲げる場合以外の場合　当該短期退職手当等の収入金額から三百万円に短期退職所得控除額を加算した金額を控除した残額（前号の特定役員退職手当等の収入金額が特定役員退職所得控除額に満たない場合には、当該残額からその満たない部分の金額を控除した残額）と百五十万円との合計額 art-71-2/par-5/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-5/item-2/sub-2 In cases other than that listed in (a): the sum of the amount remaining after deducting, from the revenue from that short-term severance pay, the amount obtained by adding the short-term retirement income deduction to 3,000,000 yen (where the revenue from the specified officers' severance pay referred to in the preceding item is less than the retirement income deduction for specified officers, the amount remaining after deducting the shortfall from that remaining amount) and 1,500,000 yen. machine translation, not official **第六項** 前項に規定する重複勤続年数とは、特定役員等勤続期間と短期勤続期間とが重複している期間により計算した年数をいう。 art-71-2/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-6 The overlapping years of service prescribed in the preceding paragraph means the number of years calculated by the period in which the period of service as a specified officer and the short-term period of service overlap. machine translation, not official **第七項** その年中に一般退職手当等、短期退職手当等及び特定役員退職手当等がある場合の退職所得の金額は、次に掲げる金額の合計額とする。 art-71-2/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7 In the case where there are general severance pay or other such compensation, short-term severance pay, and specified officers' severance pay during the year, the amount of retirement income is the sum of the following amounts: machine translation, not official **一** その年中の特定役員退職手当等の収入金額から特定役員退職所得控除額（次に掲げる金額の合計額をいう。第三号及び第九項第一号において同じ。）を控除した残額 art-71-2/par-7/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-1 The amount remaining after deducting the retirement income deduction for specified officers (meaning the sum of the following amounts; the same applies in item (iii) and paragraph (9), item (i)) from the revenue from the specified officers' severance pay for that year; machine translation, not official **イ** 四十万円に特定役員等勤続年数からロに規定する重複勤続年数とハに規定する重複勤続年数を合計した年数を控除した年数を乗じて計算した金額 art-71-2/par-7/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-1/sub-1 The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting from the years of service as a specified officer the sum of the overlapping years of service prescribed in (b) and the overlapping years of service prescribed in (c); machine translation, not official **ロ** 二十万円に重複勤続年数（特定役員等勤続期間と短期勤続期間とが重複している期間（全重複期間を除く。）及び特定役員等勤続期間と一般勤続期間とが重複している期間（全重複期間を除く。）により計算した年数に限る。）を乗じて計算した金額 art-71-2/par-7/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-1/sub-2 The amount calculated by multiplying 200,000 yen by the overlapping years of service (limited to the number of years calculated by the periods in which the period of service as a specified officer and the short-term period of service overlap (excluding the fully overlapping period) and in which the period of service as a specified officer and the general period of service overlap (excluding the fully overlapping period)); machine translation, not official **ハ** 十四万円に重複勤続年数（全重複期間により計算した年数に限る。）を乗じて計算した金額 art-71-2/par-7/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-1/sub-3 The amount calculated by multiplying 140,000 yen by the overlapping years of service (limited to the number of years calculated by the fully overlapping period); machine translation, not official **二** その年中の短期退職手当等の次に掲げる場合の区分に応じそれぞれ次に定める金額 art-71-2/par-7/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-2 In respect of the short-term severance pay for that year, the amount specified below for each of the following cases: machine translation, not official **イ** 当該短期退職手当等の収入金額から短期退職所得控除額（次に掲げる金額の合計額をいう。ロ、次号及び第九項第二号において同じ。）を控除した残額が三百万円以下である場合　当該残額の二分の一に相当する金額 art-71-2/par-7/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-2/sub-1 Where the amount remaining after deducting the short-term retirement income deduction (meaning the sum of the following amounts; the same applies in (b), the following item, and paragraph (9), item (ii)) from the revenue from that short-term severance pay is 3,000,000 yen or less: an amount equivalent to one-half of that remaining amount; machine translation, not official **（１）** 四十万円に第二項に規定する短期勤続年数から（２）に規定する重複勤続年数と（３）に規定する重複勤続年数を合計した年数を控除した年数を乗じて計算した金額 art-71-2/par-7/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-2/sub-1/sub2-1 The amount calculated by multiplying 400,000 yen by the number of years obtained by deducting from the short-term years of service prescribed in paragraph (2) the sum of the overlapping years of service prescribed in (2) and the overlapping years of service prescribed in (3); machine translation, not official **（２）** 二十万円に重複勤続年数（短期勤続期間と特定役員等勤続期間とが重複している期間（全重複期間を除く。）及び短期勤続期間と一般勤続期間とが重複している期間（全重複期間を除く。）により計算した年数に限る。）を乗じて計算した金額 art-71-2/par-7/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-2/sub-1/sub2-2 the amount calculated by multiplying 200,000 yen by the overlapping years of service (limited to the number of years calculated based on the period in which the short-term period of service and the period of service as a specified officer overlap (excluding the fully overlapping period) and the period in which the short-term period of service and the general period of service overlap (excluding the fully overlapping period)); machine translation, not official **（３）** 十三万円に重複勤続年数（全重複期間により計算した年数に限る。）を乗じて計算した金額 art-71-2/par-7/item-2/sub-1/sub2-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-2/sub-1/sub2-3 the amount calculated by multiplying 130,000 yen by the overlapping years of service (limited to the number of years calculated based on the fully overlapping period); machine translation, not official **ロ** イに掲げる場合以外の場合　百五十万円と当該短期退職手当等の収入金額から三百万円に短期退職所得控除額を加算した金額を控除した残額との合計額 art-71-2/par-7/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-2/sub-2 in cases other than the case set out in (a): the sum of 1,500,000 yen and the remainder obtained by deducting, from the revenue from that short-term severance pay, the amount obtained by adding the short-term retirement income deduction to 3,000,000 yen; machine translation, not official **三** その年中の一般退職手当等の収入金額から一般退職所得控除額（退職所得控除額から特定役員退職所得控除額と短期退職所得控除額との合計額を控除した残額をいう。第九項第三号において同じ。）を控除した残額の二分の一に相当する金額 art-71-2/par-7/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-3 an amount equivalent to one-half of the remainder obtained by deducting the general retirement income deduction (meaning the remainder obtained by deducting the sum of the retirement income deduction for specified officers and the short-term retirement income deduction from the retirement income deduction; the same applies in paragraph (9), item (iii)) from the revenue from the general severance pay or other such compensation for that year. machine translation, not official **第八項** 前項に規定する重複勤続年数とは、特定役員等勤続期間、短期勤続期間又は一般勤続期間が重複している期間により計算した年数をいい、同項に規定する全重複期間とは、特定役員等勤続期間、短期勤続期間及び一般勤続期間が重複している期間をいう。 art-71-2/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-8 The overlapping years of service prescribed in the preceding paragraph means the number of years calculated based on the period in which the period of service as a specified officer, the short-term period of service, or the general period of service overlap, and the fully overlapping period prescribed in that paragraph means the period in which the period of service as a specified officer, the short-term period of service, and the general period of service overlap. machine translation, not official **第九項** 第七項の退職所得の金額を計算する場合において、次の各号に掲げる場合には、当該各号に定めるところによる。 art-71-2/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9 Where calculating the amount of retirement income referred to in paragraph (7), in the cases set out in the following items, it is as specified in the relevant item. machine translation, not official **一** 第七項第一号の特定役員退職手当等の収入金額が特定役員退職所得控除額に満たない場合　次に掲げる残額の区分に応じ当該残額からそれぞれ次に定める金額を控除する。 art-71-2/par-9/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-1 where the revenue from the specified officers' severance pay referred to in paragraph (7), item (i) is less than the retirement income deduction for specified officers: the amount specified below according to the category of the following remainders is deducted from the relevant remainder: machine translation, not official **イ** 第七項第二号イ又はロの残額　当該満たない部分の金額の二分の一に相当する金額（ロに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額） art-71-2/par-9/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-1/sub-1 the remainder referred to in paragraph (7), item (ii), (a) or (b): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (b) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall); machine translation, not official **ロ** 第七項第三号の一般退職所得控除額を控除した残額　当該満たない部分の金額の二分の一に相当する金額（イに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額） art-71-2/par-9/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-1/sub-2 the remainder obtained by deducting the general retirement income deduction referred to in paragraph (7), item (iii): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (a) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall); machine translation, not official **二** 第七項第二号イの短期退職手当等の収入金額が短期退職所得控除額に満たない場合　次に掲げる残額の区分に応じ当該残額からそれぞれ次に定める金額を控除する。 art-71-2/par-9/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-2 where the revenue from the short-term severance pay referred to in paragraph (7), item (ii), (a) is less than the short-term retirement income deduction: the amount specified below according to the category of the following remainders is deducted from the relevant remainder: machine translation, not official **イ** 第七項第一号の残額　当該満たない部分の金額の二分の一に相当する金額（ロに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額） art-71-2/par-9/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-2/sub-1 the remainder referred to in paragraph (7), item (i): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (b) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall); machine translation, not official **ロ** 第七項第三号の一般退職所得控除額を控除した残額　当該満たない部分の金額の二分の一に相当する金額（イに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額） art-71-2/par-9/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-2/sub-2 the remainder obtained by deducting the general retirement income deduction referred to in paragraph (7), item (iii): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (a) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall); machine translation, not official **三** 第七項第三号の一般退職手当等の収入金額が一般退職所得控除額に満たない場合　次に掲げる残額の区分に応じ当該残額からそれぞれ次に定める金額を控除する。 art-71-2/par-9/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-3 where the revenue from the general severance pay or other such compensation referred to in paragraph (7), item (iii) is less than the general retirement income deduction: the amount specified below according to the category of the following remainders is deducted from the relevant remainder: machine translation, not official **イ** 第七項第一号の残額　当該満たない部分の金額の二分の一に相当する金額（ロに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額） art-71-2/par-9/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-3/sub-1 the remainder referred to in paragraph (7), item (i): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (b) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall); machine translation, not official **ロ** 第七項第二号イ又はロの残額　当該満たない部分の金額の二分の一に相当する金額（イに掲げる残額が当該二分の一に相当する金額に満たない場合には、当該満たない部分の金額を加算した金額） art-71-2/par-9/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-3/sub-2 the remainder referred to in paragraph (7), item (ii), (a) or (b): an amount equivalent to one-half of the amount of that shortfall (where the remainder set out in (a) is less than the amount equivalent to that one-half, the amount obtained by adding the amount of that shortfall). machine translation, not official **第十項** 第六十九条第二項及び第三項の規定は、第二項に規定する短期勤続年数、同項、第四項、第六項若しくは第八項に規定する重複勤続年数又は第四項に規定する特定役員等勤続年数を計算する場合について準用する。 art-71-2/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-10 The provisions of Article 69, paragraphs (2) and (3) apply mutatis mutandis to the calculation of the short-term years of service prescribed in paragraph (2), the overlapping years of service prescribed in that paragraph, paragraph (4), paragraph (6), or paragraph (8), or the years of service as a specified officer prescribed in paragraph (4). machine translation, not official **第十一項** 法第三十条第六項（第一号に係る部分に限る。）の規定の適用があり、かつ、次の各号に掲げる場合に該当するときの第一項第一号イ又は第七項第二号イに規定する短期退職所得控除額は、第一項第一号イ又は第七項第二号イの合計額から当該各号に掲げる場合の区分に応じ当該各号に定める金額を控除した金額とする。 art-71-2/par-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-11 Where Article 30, paragraph (6) of the Act (limited to the part relating to item (i)) applies and the case falls under any of the cases set out in the following items, the short-term retirement income deduction prescribed in paragraph (1), item (i), (a) or paragraph (7), item (ii), (a) is the amount obtained by deducting the amount specified in the relevant item according to the category of the cases set out in those items from the sum set out in paragraph (1), item (i), (a) or paragraph (7), item (ii), (a). machine translation, not official **一** 第七十条第一項第一号（退職所得控除額の計算の特例）に規定する前に支払を受けた退職手当等の全部又は一部が短期退職手当等に該当する場合　短期勤続期間のうち当該前に支払を受けた退職手当等（短期退職手当等に該当するものに限る。）に係る期間を基礎として同号の規定により計算した金額 art-71-2/par-11/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-11/item-1 where all or part of the previously received severance pay or other such compensation prescribed in Article 70, paragraph (1), item (i) (Special Provisions for Calculation of Retirement Income Deduction) falls under short-term severance pay: the amount calculated under that item on the basis of the period, within the short-term period of service, relating to the previously received severance pay or other such compensation (limited to that falling under short-term severance pay); machine translation, not official **二** 短期勤続期間の全部又は一部が第七十条第一項第二号に規定する前の勤続期間等と重複している場合　その重複している期間を基礎として同号の規定により計算した金額 art-71-2/par-11/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-11/item-2 where all or part of the short-term period of service overlaps with the earlier period of service, etc. prescribed in Article 70, paragraph (1), item (ii): the amount calculated under that item on the basis of the overlapping period. machine translation, not official **第十二項** 法第三十条第六項（第一号に係る部分に限る。）の規定の適用があり、かつ、次の各号に掲げる場合に該当するときの第三項第一号、第五項第一号又は第七項第一号に規定する特定役員退職所得控除額は、第三項第一号、第五項第一号又は第七項第一号の合計額から当該各号に掲げる場合の区分に応じ当該各号に定める金額を控除した金額とする。 art-71-2/par-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-12 Where Article 30, paragraph (6) of the Act (limited to the part relating to item (i)) applies and the case falls under any of the cases set out in the following items, the retirement income deduction for specified officers prescribed in paragraph (3), item (i), paragraph (5), item (i), or paragraph (7), item (i) is the amount obtained by deducting the amount specified in the relevant item according to the category of the cases set out in those items from the sum set out in paragraph (3), item (i), paragraph (5), item (i), or paragraph (7), item (i). machine translation, not official **一** 第七十条第一項第一号に規定する前に支払を受けた退職手当等の全部又は一部が特定役員退職手当等に該当する場合　特定役員等勤続期間のうち当該前に支払を受けた退職手当等（特定役員退職手当等に該当するものに限る。）に係る期間を基礎として同号の規定により計算した金額 art-71-2/par-12/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-12/item-1 where all or part of the previously received severance pay or other such compensation prescribed in Article 70, paragraph (1), item (i) falls under specified officers' severance pay: the amount calculated under that item on the basis of the period, within the period of service as a specified officer, relating to the previously received severance pay or other such compensation (limited to that falling under specified officers' severance pay); machine translation, not official **二** 特定役員等勤続期間の全部又は一部が第七十条第一項第二号に規定する前の勤続期間等と重複している場合　その重複している期間を基礎として同号の規定により計算した金額 art-71-2/par-12/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-12/item-2 where all or part of the period of service as a specified officer overlaps with the earlier period of service, etc. prescribed in Article 70, paragraph (1), item (ii): the amount calculated under that item on the basis of the overlapping period. machine translation, not official **第十三項** 調整後勤続期間のうちに五年以下の役員等勤続期間と当該役員等勤続期間以外の期間がある退職手当等の支払を受ける場合には、当該退職手当等は、次に掲げる退職手当等から成るものとする。 art-71-2/par-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-13 Where severance pay or other such compensation is received that, within the adjusted period of service, has a period of service as an officer, etc. of five years or less and a period other than that period of service as an officer, etc., that severance pay or other such compensation is to consist of the following severance pay or other such compensation: machine translation, not official **一** 退職手当等の金額から次号に掲げる金額を控除した残額に相当する特定役員退職手当等 art-71-2/par-13/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-13/item-1 specified officers' severance pay equivalent to the remainder obtained by deducting the amount set out in the following item from the amount of the severance pay or other such compensation; machine translation, not official **二** 役員等勤続期間以外の期間を基礎として、他の使用人に対する退職給与の支給の水準等を勘案して相当と認められる金額に相当する一般退職手当等又は短期退職手当等 art-71-2/par-13/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-13/item-2 general severance pay or other such compensation or short-term severance pay equivalent to an amount found appropriate in consideration of the level, etc. of payment of severance packages to other employees, based on the period other than the period of service as an officer, etc. machine translation, not official **第十四項** 前項の規定の適用がある場合には、同項の退職手当等の支払を受ける場合は、その年中に特定役員退職手当等及び一般退職手当等又は短期退職手当等がある場合とみなして、第三項、第五項及び第七項の規定を適用する。 art-71-2/par-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-14 Where the preceding paragraph applies, in the case of receiving the severance pay or other such compensation referred to in that paragraph, paragraphs (3), (5), and (7) apply by deeming it to be a case where there are specified officers' severance pay and general severance pay or other such compensation or short-term severance pay in that year. machine translation, not official --- ## Cites - art-71-2/par-1: 法第三十条第七項 → 所得税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/income-tax-act/art-30/par-7 (e-Gov law ID 340AC0000000033) - art-71-2/par-1: この条 → 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-71-2/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-71-2/par-1: 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-71-2/par-1/item-1/sub-1: 次号 → 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-71-2/par-1/item-1/sub-2: 次号 → 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-71-2/par-1/item-2: 法第三十条第二項 → 所得税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/income-tax-act/art-30/par-2 (e-Gov law ID 340AC0000000033) - art-71-2/par-1/item-2: この条 → 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-71-2/par-1/item-2: 前号 → 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-71-2/par-2: 前項 → 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-71-2/par-2: 第六十九条第一項 → 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-71-2/par-2: この条 → 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-71-2/par-3/item-1: 次号 → 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-71-2/par-3/item-2: 前号 → 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-71-2/par-4: 前項 → 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-71-2/par-4: 第六十九条第一項第一号 → 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-71-2/par-4: 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-71-2/par-4: この条 → 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-71-2/par-5/item-1: 次号 → 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-71-2/par-5/item-1/sub-1: 前項 → 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-71-2/par-5/item-1/sub-1: 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-71-2/par-5/item-2/sub-1: 前号 → 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-71-2/par-5/item-2/sub-2: 前号 → 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-71-2/par-6: 前項 → 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-71-2/par-7/item-1: 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-71-2/par-7/item-1: 第九項第一号 → 所得税法施行令 第七十一条の二第九項第一号 (Article 71-2, paragraph (9), item (i)), art-71-2/par-9/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-1 - art-71-2/par-7/item-2/sub-1: 次号 → 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-71-2/par-7/item-2/sub-1: 第九項第二号 → 所得税法施行令 第七十一条の二第九項第二号 (Article 71-2, paragraph (9), item (ii)), art-71-2/par-9/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-2 - art-71-2/par-7/item-2/sub-1/sub2-1: 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-71-2/par-7/item-3: 第九項第三号 → 所得税法施行令 第七十一条の二第九項第三号 (Article 71-2, paragraph (9), item (iii)), art-71-2/par-9/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-3 - art-71-2/par-8: 前項 → 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-71-2/par-9: 第七項 → 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-71-2/par-9/item-1: 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-71-2/par-9/item-1/sub-1: 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-71-2/par-9/item-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-71-2/par-9/item-2/sub-1: 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-71-2/par-9/item-3/sub-1: 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-71-2/par-9/item-3/sub-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-71-2/par-10: 第六十九条第二項 → 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-71-2/par-10: 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-71-2/par-10: 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-71-2/par-10: 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-71-2/par-10: 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-71-2/par-10: 第八項 → 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-71-2/par-11: 法第三十条第六項 → 所得税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/ja/income-tax-act/art-30/par-6 (e-Gov law ID 340AC0000000033) - art-71-2/par-11: 第一号 → 所得税法 第三十条第六項第一号 (Article 30, paragraph (6), item (i)), art-30/par-6/item-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-6/item-1 (e-Gov law ID 340AC0000000033) - art-71-2/par-11: 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-71-2/par-11: 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-71-2/par-11/item-1: 第七十条第一項第一号 → 所得税法施行令 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-70/par-1/item-1 - art-71-2/par-11/item-2: 第七十条第一項第二号 → 所得税法施行令 第七十条第一項第二号 (Article 70, paragraph (1), item (ii)), art-70/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-70/par-1/item-2 - art-71-2/par-12: 法第三十条第六項 → 所得税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/ja/income-tax-act/art-30/par-6 (e-Gov law ID 340AC0000000033) - art-71-2/par-12: 第一号 → 所得税法 第三十条第六項第一号 (Article 30, paragraph (6), item (i)), art-30/par-6/item-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-6/item-1 (e-Gov law ID 340AC0000000033) - art-71-2/par-12: 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-71-2/par-12: 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-71-2/par-12: 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-71-2/par-12/item-1: 第七十条第一項第一号 → 所得税法施行令 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-70/par-1/item-1 - art-71-2/par-12/item-2: 第七十条第一項第二号 → 所得税法施行令 第七十条第一項第二号 (Article 70, paragraph (1), item (ii)), art-70/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-70/par-1/item-2 - art-71-2/par-13/item-1: 次号 → 所得税法施行令 第七十一条の二第十三項第二号 (Article 71-2, paragraph (13), item (ii)), art-71-2/par-13/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-13/item-2 - art-71-2/par-14: 前項 → 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-71-2/par-14: 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-71-2/par-14: 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-71-2/par-14: 第七項 → 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 ## Cited by 43 provisions cite this one. No official source publishes this direction. - 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 第七十一条の二第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-1 - 所得税法施行令 第七十一条の二第一項第一号イ（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-1/item-1/sub-1 - 所得税法施行令 第七十一条の二第一項第一号ロ（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-1/item-1/sub-2 - 所得税法施行令 第七十一条の二第一項第二号（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の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-1/item-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 第七十一条の二第三項第一号（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の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-3/item-1 - 所得税法施行令 第七十一条の二第三項第二号（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の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-3/item-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 第七十一条の二第五項第一号（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の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-5/item-1 - 所得税法施行令 第七十一条の二第五項第一号イ（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-5/item-1/sub-1 - 所得税法施行令 第七十一条の二第五項第二号イ（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-5/item-2/sub-1 - 所得税法施行令 第七十一条の二第五項第二号ロ（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-5/item-2/sub-2 - 所得税法施行令 第七十一条の二第六項（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-6 - 所得税法施行令 第七十一条の二第七項第一号（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の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-1 - 所得税法施行令 第七十一条の二第七項第二号イ（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-7/item-2/sub-1 - 所得税法施行令 第七十一条の二第七項第二号イ（１）（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-7/item-2/sub-1/sub2-1 - 所得税法施行令 第七十一条の二第七項第三号（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の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-7/item-3 - 所得税法施行令 第七十一条の二第八項（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-8 - 所得税法施行令 第七十一条の二第九項（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-9 - 所得税法施行令 第七十一条の二第九項第一号（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の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-1 - 所得税法施行令 第七十一条の二第九項第一号イ（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-9/item-1/sub-1 - 所得税法施行令 第七十一条の二第九項第二号（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の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-9/item-2 - 所得税法施行令 第七十一条の二第九項第二号イ（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-9/item-2/sub-1 - 所得税法施行令 第七十一条の二第九項第三号イ（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-9/item-3/sub-1 - 所得税法施行令 第七十一条の二第九項第三号ロ（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-9/item-3/sub-2 - 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 第七十一条の二第十一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-11 - 所得税法施行令 第七十一条の二第十二項（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-12 - 所得税法施行令 第七十一条の二第十三項第一号（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の金額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71-2/par-13/item-1 - 所得税法施行令 第七十一条の二第十四項（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-14 - 所得税法施行令 第二百四条の二第一項（特定非常災害に係る雑損失の繰越控除の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-204-2/par-1 - 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一項第四号（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-4 - 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 - 所得税法施行規則 第七十七条第一項第五号イ（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-1 (e-Gov law ID 340M50000040011) - 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イ（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-1 (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) --- ## 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-20261106T163957-025, 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 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-020, 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-20261106T173921-020, 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