# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七十二条 (Article 72)
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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: 第七十二条 (Article 72)（退職手当等とみなす一時金） — address `art-72`
- 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-72
- 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
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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### 第七十二条（退職手当等とみなす一時金） — Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation
caption: machine translation, not official
art-72 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72
**第一項** 法第三十一条第一号（退職手当等とみなす一時金）に規定する政令で定める一時金（これに類する給付を含む。）は、次に掲げる一時金とする。
art-72/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-1
The lump-sum payments specified by Cabinet Order prescribed in Article 31, item (i) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) of the Act (including similar benefits) are the following lump-sum payments:
machine translation, not official
**一** 国民年金法等の一部を改正する法律（昭和六十年法律第三十四号）第五条（船員保険法の一部改正）の規定による改正前の船員保険法の規定に基づく一時金
art-72/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-1/item-1
a lump-sum payment based on the provisions of the Mariners Insurance Act prior to the amendment by the provisions of Article 5 (Partial Amendment of the Mariners Insurance Act) of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985);
machine translation, not official
**二** 地方公務員等共済組合法の一部を改正する法律（平成二十三年法律第五十六号）附則の規定に基づく一時金
art-72/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-1/item-2
a lump-sum payment based on the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011);
machine translation, not official
**三** 厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号）附則第三十条（特例一時金の支給）の規定に基づく一時金（同条第一項第一号に掲げる者に対して支給するものに限る。）
art-72/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-1/item-3
a lump-sum payment based on the provisions of Article 30 (Payment of Special Lump-sum Payments) of the Supplementary Provisions of the Act for Abolishing the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. in Order to Integrate the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 101 of 2001) (limited to that paid to the persons set out in paragraph (1), item (i) of that Article).
machine translation, not official
**第二項** 法第三十一条第二号に規定する政令で定める一時金（これに類する給付を含む。）は、平成二十五年厚生年金等改正法第一条（厚生年金保険法の一部改正）の規定による改正前の厚生年金保険法（以下「旧厚生年金保険法」という。）第九章（厚生年金基金及び企業年金連合会）の規定に基づく一時金で平成二十五年厚生年金等改正法附則第三条第十二号（定義）に規定する厚生年金基金の加入員（次項第五号において「加入員」という。）の退職に基因して支払われるものとする。
art-72/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-2
The lump-sum payments specified by Cabinet Order prescribed in Article 31, item (ii) of the Act (including similar benefits) are lump-sum payments based on the provisions of Chapter IX (Employees' Pension Funds and the Pension Fund Association) of the Employees' Pension Insurance Act prior to the amendment by the provisions of Article 1 (Partial Amendment of the Employees' Pension Insurance Act) of the 2013 Employees' Pension, etc. Amendment Act (hereinafter referred to as the "former Employees' Pension Insurance Act") that are paid on account of the retirement of a fund member of an employees' pension fund prescribed in Article 3, item (xii) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (referred to as a "fund member" in item (v) of the following paragraph).
machine translation, not official
**第三項** 法第三十一条第三号に規定する政令で定める一時金（これに類する給付を含む。）は、次に掲げる一時金とする。
art-72/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3
The lump-sum payments specified by Cabinet Order prescribed in Article 31, item (iii) of the Act (including similar benefits) are the following lump-sum payments:
machine translation, not official
**一** 特定退職金共済団体が行う退職金共済に関する制度に基づいて支給される一時金で、当該制度に係る被共済者の退職により支払われるもの
art-72/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-1
a lump-sum payment paid under a system relating to retirement allowance mutual aid operated by a specified retirement allowance mutual aid organization, which is paid on the retirement of a covered person under that system;
machine translation, not official
**二** 独立行政法人勤労者退職金共済機構が中小企業退職金共済法第十条第一項（退職金）、第三十条第二項（退職金相当額の受入れ等）又は第四十三条第一項（退職金）の規定により支給するこれらの規定に規定する退職金
art-72/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-2
the retirement allowance prescribed in Article 10, paragraph (1) (Retirement Allowances), Article 30, paragraph (2) (Receipt of Amounts Equivalent to Retirement Allowances, etc.), or Article 43, paragraph (1) (Retirement Allowances) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act that the Organization for Workers' Retirement Allowance Mutual Aid pays pursuant to those provisions;
machine translation, not official
**三** 独立行政法人中小企業基盤整備機構が支給する次に掲げる一時金
art-72/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-3
the following lump-sum payments paid by the Organization for Small & Medium Enterprises and Regional Innovation, JAPAN:
machine translation, not official
**イ** 法第七十五条第二項第一号（小規模企業共済等掛金控除）に規定する契約（以下この号において「小規模企業共済契約」という。）に基づいて支給される小規模企業共済法（昭和四十年法律第百二号）第九条第一項（共済金）に規定する共済金
art-72/par-3/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-3/sub-1
the mutual aid benefit prescribed in Article 9, paragraph (1) (Mutual Aid Benefits) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965) that is paid under a contract prescribed in Article 75, paragraph (2), item (i) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act (hereinafter in this item referred to as a "small enterprise mutual aid contract");
machine translation, not official
**ロ** 小規模企業共済法第二条第三項（定義）に規定する共済契約者で年齢六十五歳以上であるものが同法第七条第三項（契約の解除）の規定により小規模企業共済契約を解除したことにより支給される同法第十二条第一項（解約手当金）に規定する解約手当金
art-72/par-3/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-3/sub-2
the cancellation refund prescribed in Article 12, paragraph (1) (Cancellation Refunds) of the Small Enterprise Mutual Relief Projects Act that is paid as a result of a mutual aid contractor prescribed in Article 2, paragraph (3) (Definitions) of that Act, who is aged 65 or more, having cancelled a small enterprise mutual aid contract pursuant to Article 7, paragraph (3) (Cancellation of Contract) of that Act;
machine translation, not official
**ハ** 小規模企業共済法第七条第四項の規定により小規模企業共済契約が解除されたものとみなされたことにより支給される同法第十二条第一項に規定する解約手当金
art-72/par-3/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-3/sub-3
the cancellation refund prescribed in Article 12, paragraph (1) of the Small Enterprise Mutual Relief Projects Act that is paid as a result of a small enterprise mutual aid contract being deemed to have been cancelled pursuant to Article 7, paragraph (4) of that Act;
machine translation, not official
**四** 法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約に基づいて支給を受ける一時金で、その一時金が支給される基因となつた勤務をした者の退職により支払われるもの（当該契約に基づいて払い込まれた掛金又は保険料のうちに当該勤務をした者の負担した金額がある場合には、その一時金の額からその負担した金額を控除した金額に相当する部分に限る。）
art-72/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-4
a lump-sum payment received under a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act, which is paid on the retirement of the person who performed the service that gave rise to the payment of that lump-sum payment (where, out of the contributions or insurance premiums paid in under that contract, there is an amount borne by the person who performed that service, limited to the part equivalent to the amount obtained by deducting the amount so borne from the amount of that lump-sum payment);
machine translation, not official
**五** 次に掲げる規定に基づいて支給を受ける一時金で、加入員、確定給付企業年金法第二十五条第一項（加入者）に規定する加入者又は確定拠出年金法第二条第八項（定義）に規定する企業型年金加入者（次号において「企業型年金加入者」という。）の退職により支払われるもの（確定給付企業年金法第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて拠出された掛金のうちに当該加入者の負担した金額がある場合には、その一時金の額からその負担した金額を控除した金額に相当する部分に限る。）
art-72/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-5
a lump-sum payment received under the following provisions, which is paid on the retirement of a fund member, a member prescribed in Article 25, paragraph (1) (Members) of the Defined-Benefit Corporate Pension Act, or a participant of a corporate-type pension plan prescribed in Article 2, paragraph (8) (Definitions) of the Defined Contribution Pension Act (referred to as a "participant of a corporate-type pension plan" in the following item) (where, out of the contributions made under the plan rules relating to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act, there is an amount borne by that member, limited to the part equivalent to the amount obtained by deducting the amount so borne from the amount of that lump-sum payment):
machine translation, not official
**イ** 平成二十五年厚生年金等改正法附則第四十二条第三項（基金中途脱退者に係る措置）、第四十三条第三項（解散基金加入員等に係る措置）、第四十六条第三項（確定給付企業年金中途脱退者に係る措置）、第四十七条第三項（終了制度加入者等に係る措置）、第四十九条の二第一項（企業型年金加入者であつた者に係る措置）又は第七十五条第二項（解散存続連合会の残余財産の連合会への交付）の規定
art-72/par-3/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-5/sub-1
the provisions of Article 42, paragraph (3) (Measures for Persons Who Withdrew from Funds Midway), Article 43, paragraph (3) (Measures for Members, etc. of Dissolved Funds), Article 46, paragraph (3) (Measures for Persons Who Withdrew from Defined-Benefit Corporate Pensions Midway), Article 47, paragraph (3) (Measures for Members, etc. of Terminated Systems), Article 49-2, paragraph (1) (Measures for Persons Who Were a Participant of a Corporate-type Pension Plan), or Article 75, paragraph (2) (Delivery of Residual Assets of Dissolved Surviving Federations to the Federation) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act;
machine translation, not official
**ロ** 平成二十五年厚生年金等改正法附則第六十三条第一項（確定給付企業年金中途脱退者等に係る措置に関する経過措置）の規定によりなおその効力を有するものとされる平成二十五年厚生年金等改正法第二条（確定給付企業年金法の一部改正）の規定による改正前の確定給付企業年金法第九十一条の二第三項（中途脱退者に係る措置）の規定
art-72/par-3/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-5/sub-2
the provisions of Article 91-2, paragraph (3) (Measures for Persons Who Withdrew Midway) of the Defined-Benefit Corporate Pension Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the 2013 Employees' Pension, etc. Amendment Act that remain in force pursuant to the provisions of Article 63, paragraph (1) (Transitional Measures on Measures for Persons Who Withdrew from Defined-Benefit Corporate Pensions Midway, etc.) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act;
machine translation, not official
**ハ** 平成二十五年厚生年金等改正法附則第六十三条第二項の規定によりなおその効力を有するものとされる平成二十五年厚生年金等改正法第二条の規定による改正前の確定給付企業年金法第九十一条の三第三項（終了制度加入者等に係る措置）の規定
art-72/par-3/item-5/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-5/sub-3
the provisions of Article 91-3, paragraph (3) (Measures for Members, etc. of Terminated Systems) of the Defined-Benefit Corporate Pension Act prior to the amendment by the provisions of Article 2 of the 2013 Employees' Pension, etc. Amendment Act that remain in force pursuant to the provisions of Article 63, paragraph (2) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act;
machine translation, not official
**六** 確定給付企業年金法第九十一条の二十三第一項（企業型年金加入者であつた者に係る措置）の規定に基づいて支給を受ける一時金で、企業型年金加入者の退職により支払われるもの
art-72/par-3/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-6
a lump-sum payment received under the provisions of Article 91-23, paragraph (1) (Measures for Persons Who Were Participants of Corporate-type Pension Plans) of the Defined-Benefit Corporate Pension Act, which is paid on the retirement of a participant of a corporate-type pension plan;
machine translation, not official
**七** 確定拠出年金法第四条第三項（承認の基準等）に規定する企業型年金規約又は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同法第二十八条第一号（給付の種類）（同法第七十三条（企業型年金に係る規定の準用）において準用する場合を含む。）に掲げる老齢給付金として支給される一時金
art-72/par-3/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-7
a lump-sum payment paid as an old-age benefit set out in Article 28, item (i) (Types of Benefits) of the Defined Contribution Pension Act (including where applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions Relating to Corporate-type Pension Plans) of that Act) pursuant to the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of that Act or the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act;
machine translation, not official
**八** 独立行政法人福祉医療機構が社会福祉施設職員等退職手当共済法（昭和三十六年法律第百五十五号）第七条（退職手当金の支給）の規定により支給する同条に規定する退職手当金
art-72/par-3/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-8
the retirement allowance payment prescribed in Article 7 (Payment of Retirement Allowances) of the Act on Mutual Aid Association for Retirement Allowances of Personnel of Social Welfare Facilities and Other Personnel (Act No. 155 of 1961) that the Welfare and Medical Service Agency pays pursuant to the provisions of that Article;
machine translation, not official
**九** 外国の法令に基づく保険又は共済に関する制度で法第三十一条第一号及び第二号に規定する法律の規定による社会保険又は共済に関する制度に類するものに基づいて支給される一時金で、当該制度に係る被保険者又は被共済者の退職により支払われるもの
art-72/par-3/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-9
a lump-sum payment paid under a system relating to insurance or mutual aid based on the laws and regulations of a foreign country that is similar to a system relating to social insurance or mutual aid under the provisions of the Acts prescribed in Article 31, items (i) and (ii) of the Act, which is paid on the retirement of an insured person or covered person under that system.
machine translation, not official
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## Cites
- art-72/par-1: 法第三十一条第一号 → 所得税法 第三十一条第一項第一号 (Article 31, paragraph (1), item (i)), art-31/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-72/par-2: 法第三十一条第二号 → 所得税法 第三十一条第一項第二号 (Article 31, paragraph (1), item (ii)), art-31/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-72/par-2: 次項第五号 → 所得税法施行令 第七十二条第三項第五号 (Article 72, paragraph (3), item (v)), art-72/par-3/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-5
- art-72/par-3: 法第三十一条第三号 → 所得税法 第三十一条第一項第三号 (Article 31, paragraph (1), item (iii)), art-31/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-72/par-3/item-2: 中小企業退職金共済法第十条第一項 → 中小企業退職金共済法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-1 (e-Gov law ID 334AC0000000160)
- art-72/par-3/item-2: 第三十条第二項 → 中小企業退職金共済法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-2 (e-Gov law ID 334AC0000000160)
- art-72/par-3/item-2: 第四十三条第一項 → 中小企業退職金共済法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1 (e-Gov law ID 334AC0000000160)
- art-72/par-3/item-3/sub-1: 法第七十五条第二項第一号 → 所得税法 第七十五条第二項第一号 (Article 75, paragraph (2), item (i)), art-75/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-75/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-72/par-3/item-3/sub-1: この号 → 所得税法施行令 第七十二条第三項第三号 (Article 72, paragraph (3), item (iii)), art-72/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-3
- art-72/par-3/item-3/sub-1: 小規模企業共済法（昭和四十年法律第百二号）第九条第一項 → 小規模企業共済法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-9/par-1 (e-Gov law ID 340AC0000000102)
- art-72/par-3/item-3/sub-2: 小規模企業共済法第二条第三項 → 小規模企業共済法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-3 (e-Gov law ID 340AC0000000102)
- art-72/par-3/item-3/sub-2: 同法第七条第三項 → 小規模企業共済法 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-7/par-3 (e-Gov law ID 340AC0000000102)
- art-72/par-3/item-3/sub-2: 同法第十二条第一項 → 小規模企業共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-12/par-1 (e-Gov law ID 340AC0000000102)
- art-72/par-3/item-3/sub-3: 小規模企業共済法第七条第四項 → 小規模企業共済法 第七条第四項 (Article 7, paragraph (4)), art-7/par-4 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-7/par-4 (e-Gov law ID 340AC0000000102)
- art-72/par-3/item-3/sub-3: 同法第十二条第一項 → 小規模企業共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-12/par-1 (e-Gov law ID 340AC0000000102)
- art-72/par-3/item-4: 法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-3 (e-Gov law ID 340AC0000000034)
- art-72/par-3/item-5: 確定給付企業年金法第二十五条第一項 → e-Gov law 413AC0000000050, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection
- art-72/par-3/item-5: 確定拠出年金法第二条第八項 → 確定拠出年金法 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — https://japanlaw.org/ja/defined-contribution-pension-act/art-2/par-8 (e-Gov law ID 413AC0000000088)
- art-72/par-3/item-5: 次号 → 所得税法施行令 第七十二条第三項第六号 (Article 72, paragraph (3), item (vi)), art-72/par-3/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-6
- art-72/par-3/item-5: 確定給付企業年金法第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-72/par-3/item-6: 確定給付企業年金法第九十一条の二十三第一項 → e-Gov law 413AC0000000050, 第九十一条の二十三第一項 (Article 91-23, paragraph (1)), art-91-23/par-1 — not held in this collection
- art-72/par-3/item-7: 確定拠出年金法第四条第三項 → 確定拠出年金法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/ja/defined-contribution-pension-act/art-4/par-3 (e-Gov law ID 413AC0000000088)
- art-72/par-3/item-7: 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-72/par-3/item-7: 同法第二十八条第一号 → 確定拠出年金法 第二十八条第一項第一号 (Article 28, paragraph (1), item (i)), art-28/par-1/item-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-28/par-1/item-1 (e-Gov law ID 413AC0000000088)
- art-72/par-3/item-7: 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-72/par-3/item-8: 社会福祉施設職員等退職手当共済法（昭和三十六年法律第百五十五号）第七条 → e-Gov law 336AC0000000155, 第七条 (Article 7), art-7 — not held in this collection
- art-72/par-3/item-9: 法第三十一条第一号 → 所得税法 第三十一条第一項第一号 (Article 31, paragraph (1), item (i)), art-31/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-72/par-3/item-9: 第二号 → 所得税法 第三十一条第一項第二号 (Article 31, paragraph (1), item (ii)), art-31/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-2 (e-Gov law ID 340AC0000000033)
## Cited by
30 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 第七十条第一項第二号ロ（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/sub-2
- 所得税法施行令 第七十条第一項第二号ハ（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/sub-3
- 所得税法施行令 第七十二条第二項（退職手当等とみなす一時金） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-2
- 所得税法施行令 第七十二条第三項第三号イ（退職手当等とみなす一時金） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-3/sub-1
- 所得税法施行令 第七十二条第三項第五号（退職手当等とみなす一時金） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-5
- 所得税法施行令 第七十三条第一項（特定退職金共済団体の要件） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-73/par-1
- 所得税法施行令 第七十六条第一項（退職金共済制度等に基づく一時金で退職手当等とみなさないもの） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-76/par-1
- 所得税法施行令 第七十六条第二項（退職金共済制度等に基づく一時金で退職手当等とみなさないもの） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-76/par-2
- 所得税法施行令 第八十二条の二第二項第一号（公的年金等とされる年金） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-2/par-2/item-1
- 所得税法施行令 第八十二条の二第二項第三号（公的年金等とされる年金） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-2/par-2/item-3
- 所得税法施行令 第八十二条の二第二項第五号（公的年金等とされる年金） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-2/par-2/item-5
- 所得税法施行令 第百八十三条第二項第二号イ（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2/item-2/sub-1
- 所得税法施行令 第百八十三条第二項第二号ハ（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2/item-2/sub-3
- 所得税法施行令 第百八十三条第二項第二号ニ（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2/item-2/sub-4
- 所得税法施行令 第百八十三条第四項第一号（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-1
- 所得税法施行令 第百八十三条第四項第二号ロ（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-2/sub-2
- 所得税法施行令 第百八十三条第四項第二号ニ（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-2/sub-4
- 所得税法施行令 第百八十三条第四項第二号ホ（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-2/sub-5
- 所得税法施行令 第二百八十五条第二項（国内に源泉がある給与、報酬又は年金の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-285/par-2
- 所得税法施行令 第三百十九条の三の二第一項第一号（源泉徴収の対象となる退職所得とみなされる退職一時金の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3-2/par-1/item-1
- 所得税法施行令 第三百十九条の三の二第一項第二号（源泉徴収の対象となる退職所得とみなされる退職一時金の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-3-2/par-1/item-2
- 所得税法施行令 第三百五十一条第一項第四号（生命保険金に類する給付等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-351/par-1/item-4
- 所得税法施行令 附則第二条第二項（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-4032-86/art-2/par-2
- 所得税法施行令 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4072-324/par-3
- 所得税法施行令 附則第六条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-204/art-6/par-1
- 所得税法施行令 附則第六条第二項（特定退職金共済団体の要件に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-6/par-2
- 所得税法施行令 附則第五条第一項（退職手当等とみなす一時金に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-5/par-1
- 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 第七十七条第六項（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-6 (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-20261106T173921-020, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-021, 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