# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（退職給与引当金に関する経過規定） — address `suppl-3402-96/art-8` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8 - 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. --- ### 第八条（退職給与引当金に関する経過規定） — Transitional Provisions Concerning Reserves for Severance Packages caption: machine translation, not official suppl-3402-96/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8 **第一項** 法第五十四条第二項（退職給与引当金）に規定する退職給与引当金勘定の金額（以下この条において「退職給与引当金勘定の金額」という。）を有する個人が、中小企業退職金共済法の一部を改正する法律附則第二条第一項（従前の積立事業についての取扱い）の退職金共済契約の締結に伴い、当該契約の効力が生じた日（以下この項において「契約発効日」という。）における退職給与引当金勘定の金額の計算の基礎となつた使用人について附則第五条（中小企業退職金共済事業団に対する納付金額に関する経過規定）に規定する金額を納付した場合において、第一号に掲げる金額が第二号に掲げる金額をこえるときは、その者は、その納付した日における退職給与引当金勘定の金額のうち、契約発効日における退職給与引当金勘定の金額に、第一号に掲げる金額のうちにそのこえる部分の金額（当該金額がその納付した金額をこえる場合には、当該納付した金額）の占める割合を乗じて計算した金額に相当する金額を取りくずさなければならない。 suppl-3402-96/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1 Where an individual who has an amount of the severance package reserves account prescribed in Article 54, paragraph (2) (Reserves for Severance Packages) of the Act (hereinafter in this Article referred to as the "amount of the severance package reserves account") has, in connection with the conclusion of the retirement allowance mutual aid contract under Article 2, paragraph (1) of the Supplementary Provisions (Treatment of Prior Accumulation Projects) of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, paid the amount prescribed in Article 5 of the Supplementary Provisions (Transitional Provisions Concerning Amounts Paid to the Small and Medium Sized Enterprise Retirement Allowance Cooperative Corporation) with respect to the employees who formed the basis of the calculation of the amount of the severance package reserves account as of the day on which that contract took effect (hereinafter in this paragraph referred to as the "contract effective date"), if the amount set out in item (i) exceeds the amount set out in item (ii), that individual must reverse, out of the amount of the severance package reserves account as of the day of that payment, an amount equivalent to the amount calculated by multiplying the amount of the severance package reserves account as of the contract effective date by the ratio that the amount of the part of the amount set out in item (i) that is in excess (or, where that amount exceeds the amount so paid, the amount so paid) bears to the amount set out in item (i). machine translation, not official **一** その使用人（契約発効日の属する年の前年十二月三十一日から契約発効日までの間引き続き在職していたものに限る。以下この項において同じ。）につき当該前年十二月三十一日において定められている新令第百五十四条第一項第一号イ（退職給与引当金勘定への繰入限度額）に規定する退職給与規程により計算した場合の同日における新令第百五十六条第一項第一号（退職金共済契約等を締結している場合の繰入限度額の特例）に規定する事業主の支給する退職給与の額 suppl-3402-96/art-8/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-1 the amount of the retirement allowance paid by the employer prescribed in Article 156, paragraph (1), item (i) (Special Provisions on the Transfer Limit Where a Retirement Allowance Mutual Aid Contract, etc. Has Been Concluded) of the New Order as of that December 31, calculated for those employees (limited to those who have continuously been in service from December 31 of the year preceding the year in which the contract effective date falls until the contract effective date; the same applies hereinafter in this paragraph) in accordance with the retirement allowance rules prescribed in Article 154, paragraph (1), item (i), (a) (Transfer Limit to the Severance Package Reserves Account) of the New Order that are established as of that December 31 of the preceding year; machine translation, not official **二** その使用人につき契約発効日において定められている前号に規定する退職給与規程により計算した場合の同日の属する年の前年十二月三十一日における同号に規定する事業主の支給する退職給与の額 suppl-3402-96/art-8/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-2 the amount of the severance package paid by the employer prescribed in the preceding item as of December 31 of the year preceding the year in which the contract effective date falls, calculated for those employees in accordance with the retirement allowance rules prescribed in that item that are established as of the contract effective date. machine translation, not official **第二項** 前項の規定の適用がある場合における新令第百五十五条第一項（退職給与引当金勘定の金額の取りくずし）の規定の適用については、同項第七号中「次条第二項各号」とあるのは、「次条第二項各号及び附則第八条第一項（退職給与引当金に関する経過規定）」とする。 suppl-3402-96/art-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-2 In applying the provisions of Article 155, paragraph (1) (Reversal of the Amount of the Retirement Allowance Reserve Account) of the New Order in the case where the provisions of the preceding paragraph apply, the phrase "the items of paragraph (2) of the following Article" in item (vii) of that paragraph is deemed to be replaced with "the items of paragraph (2) of the following Article and Article 8, paragraph (1) of the Supplementary Provisions (Transitional Provisions Concerning Reserves for Severance Packages)". machine translation, not official --- ## Cites - suppl-3402-96/art-8/par-1: 法第五十四条第二項 → 所得税法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/ja/income-tax-act/art-54/par-2 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-8/par-1: この条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-3402-96/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8 - suppl-3402-96/art-8/par-1: この項 → 所得税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3402-96/art-8/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1 - suppl-3402-96/art-8/par-1: 附則第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3402-96/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-5 - suppl-3402-96/art-8/par-1: 第一号 → 所得税法施行令 附則第八条第一項第一号 (Supplementary Provisions, Article 8, paragraph (1), item (i)), suppl-3402-96/art-8/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-1 - suppl-3402-96/art-8/par-1: 第二号 → 所得税法施行令 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-3402-96/art-8/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-2 - suppl-3402-96/art-8/par-1/item-1: この項 → 所得税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3402-96/art-8/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1 - suppl-3402-96/art-8/par-1/item-1: 新令第百五十四条第一項第一号 → 所得税法施行令 第百五十四条第一項第一号 (Article 154, paragraph (1), item (i)), art-154/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154/par-1/item-1 - suppl-3402-96/art-8/par-1/item-1: 新令第百五十六条第一項第一号 → 所得税法施行令 第百五十六条第一項第一号 (Article 156, paragraph (1), item (i)), art-156/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-156/par-1/item-1 - suppl-3402-96/art-8/par-1/item-2: 前号 → 所得税法施行令 附則第八条第一項第一号 (Supplementary Provisions, Article 8, paragraph (1), item (i)), suppl-3402-96/art-8/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-1 - suppl-3402-96/art-8/par-2: 前項 → 所得税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3402-96/art-8/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1 - suppl-3402-96/art-8/par-2: 新令第百五十五条第一項 → 所得税法施行令 第百五十五条第一項 (Article 155, paragraph (1)), art-155/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-155/par-1 - suppl-3402-96/art-8/par-2: 同項第七号 → 所得税法施行令 第百五十五条第一項第七号 (Article 155, paragraph (1), item (vii)), art-155/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-155/par-1/item-7 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第八条第一項（退職給与引当金に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1 - 所得税法施行令 附則第八条第一項第一号（退職給与引当金に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-1 - 所得税法施行令 附則第八条第一項第二号（退職給与引当金に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-2 - 所得税法施行令 附則第八条第二項（退職給与引当金に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-2 --- ## 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-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-004, 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