# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十八条の三 (Article 18-3)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第十八条の三 (Article 18-3)（退職所得控除額に係る勤続年数の計算） — address `art-18-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-18-3
- Every provision below carries its address and both URLs 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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### 第十八条の三（退職所得控除額に係る勤続年数の計算） — Calculation of Years of Service Pertaining to the Retirement Income Deduction
<sup>caption: machine translation, not official</sup>
<sup>art-18-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3 · https://japanlaw.org/l/340M50000040011/art-18-3</sup>

    **第一項**  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）に規定する企業型年金加入者期間に準ずる期間として財務省令で定める期間は、次の各号に掲げる場合の区分に応じ当該各号に定める期間とする。
    <sup>art-18-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-1 · https://japanlaw.org/l/340M50000040011/art-18-3/par-1</sup>
    The periods specified by Ministry of Finance Order as periods equivalent to the period as a participant in a corporate-type pension plan prescribed in Article 69, paragraph (1), item (ii) (Calculation of Years of Service Pertaining to the Retirement Income Deduction) of the Order are the periods specified in the following items for the cases set out respectively in those items:
    <sup>machine translation, not official</sup>

      **一**  その者の令第六十九条第一項第一号に規定する退職一時金等（令第七十二条第三項第七号（退職手当等とみなす一時金）に掲げる一時金に該当するものに限る。以下この条において「老齢給付金」という。）の支払金額のうちに確定拠出年金法（平成十三年法律第八十八号）第五十四条第一項（他の制度の資産の移換）の規定により資産管理機関（同法第二条第七項第一号ロ（定義）に規定する資産管理機関をいう。次号において同じ。）が移換を受けた資産が含まれている場合　次に掲げる期間
      <sup>art-18-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-18-3/par-1/item-1</sup>
      in the case where the amount paid to that person as a lump-sum retirement payment, etc. prescribed in Article 69, paragraph (1), item (i) of the Order (limited to that which falls under the lump-sum payments set out in Article 72, paragraph (3), item (vii) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the Order; hereinafter in this Article referred to as "old-age benefit") includes assets that an asset management institution (meaning an asset management institution prescribed in Article 2, paragraph (7), item (i), (b) (Definitions) of the Defined Contribution Pension Act (Act No. 88 of 2001); the same applies in the following item) received by transfer pursuant to the provisions of Article 54, paragraph (1) (Transfer of Assets from Other Systems) of that Act, the following periods:
      <sup>machine translation, not official</sup>

        **イ**  当該資産の額の算定の基礎となつた期間のうちその者が六十歳に達した日の前日が属する月の翌月以後の期間
        <sup>art-18-3/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-18-3/par-1/item-1/sub-1</sup>
        the period, among the periods that formed the basis for calculating the amount of those assets, on or after the month following the month that includes the day before the day on which that person attained the age of sixty; and
        <sup>machine translation, not official</sup>

        **ロ**  当該資産の額の算定の基礎となつた確定拠出年金法施行規則（平成十三年厚生労働省令第百七十五号）第三十条第一項各号（通算加入者等期間に算入する期間）に定める期間又は同令附則第二条第二項（適格退職年金契約に関する特例）に規定する期間のうち、確定拠出年金法第三十三条第二項第二号（支給要件）に規定する企業型年金運用指図者期間（以下この条において「企業型年金運用指図者期間」という。）又は同項第四号に規定する個人型年金運用指図者期間（以下この条において「個人型年金運用指図者期間」という。）と重複している期間
        <sup>art-18-3/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-18-3/par-1/item-1/sub-2</sup>
        the period that overlaps with the period as an investment instructor of a corporate-type pension plan prescribed in Article 33, paragraph (2), item (ii) (Requirements for Payment) of the Defined Contribution Pension Act (hereinafter referred to as the "period as an investment instructor of a corporate-type pension plan" in this Article) or the instructor of an individual-type pension plan investment period prescribed in item (iv) of that paragraph (hereinafter referred to as the "instructor of an individual-type pension plan investment period" in this Article), among the periods specified in the items of Article 30, paragraph (1) (Periods to Be Counted in the Aggregate Participant Period) of the Regulation for Enforcement of the Defined Contribution Pension Act (Ministry of Health, Labour and Welfare Order No. 175 of 2001), or the period prescribed in Article 2, paragraph (2) (Special Provisions on Qualified Retirement Pension Contracts) of the Supplementary Provisions of that Regulation, that formed the basis for calculating the amount of those assets.
        <sup>machine translation, not official</sup>

      **二**  その者の老齢給付金の支払金額のうちに確定拠出年金法第五十四条の二第一項（脱退一時金相当額等の移換）の規定により資産管理機関が移換を受けた同項の脱退一時金相当額等が含まれている場合　次に掲げる期間
      <sup>art-18-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-18-3/par-1/item-2</sup>
      in the case where the amount paid to that person as old-age benefit includes an amount equivalent to a lump-sum withdrawal payment, etc. prescribed in Article 54-2, paragraph (1) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment) of the Defined Contribution Pension Act that the asset management institution received by transfer pursuant to the provisions of that paragraph, the following periods:
      <sup>machine translation, not official</sup>

        **イ**  当該脱退一時金相当額等の算定の基礎となつた期間のうちその者が六十歳に達した日の前日が属する月の翌月以後の期間
        <sup>art-18-3/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-18-3/par-1/item-2/sub-1</sup>
        the period, among the periods that formed the basis for calculating that amount equivalent to lump-sum withdrawal payment, etc., on or after the month following the month that includes the day before the day on which that person attained the age of sixty; and
        <sup>machine translation, not official</sup>

        **ロ**  当該脱退一時金相当額等の算定の基礎となつた確定拠出年金法施行規則第三十条第二項各号に定める期間のうち企業型年金運用指図者期間又は個人型年金運用指図者期間と重複している期間
        <sup>art-18-3/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-1/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-18-3/par-1/item-2/sub-2</sup>
        the period that overlaps with the period as an investment instructor of a corporate-type pension plan or the instructor of an individual-type pension plan investment period, among the periods specified in the items of Article 30, paragraph (2) of the Regulation for Enforcement of the Defined Contribution Pension Act that formed the basis for calculating that amount equivalent to lump-sum withdrawal payment, etc.
        <sup>machine translation, not official</sup>

    **第二項**  令第六十九条第一項第二号に規定する個人型年金加入者期間に準ずる期間として財務省令で定める期間は、その者の老齢給付金の支払金額のうちに確定拠出年金法第七十四条の二第一項（脱退一時金相当額等又は残余財産の移換）の規定により同法第二条第五項に規定する連合会が移換を受けた同法第七十四条の二第一項の脱退一時金相当額等又は残余財産が含まれている場合における次に掲げる期間とする。
    <sup>art-18-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-2 · https://japanlaw.org/l/340M50000040011/art-18-3/par-2</sup>
    The periods specified by Ministry of Finance Order as periods equivalent to the period as a participant in an individual-type pension plan prescribed in Article 69, paragraph (1), item (ii) of the Order are the following periods in the case where the amount paid to that person as old-age benefit includes an amount equivalent to a lump-sum withdrawal payment, etc. or residual assets prescribed in Article 74-2, paragraph (1) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment or Residual Assets) of the Defined Contribution Pension Act that the federation prescribed in Article 2, paragraph (5) of that Act received by transfer pursuant to the provisions of Article 74-2, paragraph (1) of that Act:
    <sup>machine translation, not official</sup>

      **一**  当該脱退一時金相当額等又は残余財産の算定の基礎となつた期間のうちその者が六十歳に達した日の前日が属する月の翌月以後の期間
      <sup>art-18-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-18-3/par-2/item-1</sup>
      the period, among the periods that formed the basis for calculating that amount equivalent to lump-sum withdrawal payment, etc. or those residual assets, on or after the month following the month that includes the day before the day on which that person attained the age of sixty; and
      <sup>machine translation, not official</sup>

      **二**  当該脱退一時金相当額等又は残余財産の算定の基礎となつた確定拠出年金法施行規則第五十九条第二項（準用規定）において準用する同令第三十条第二項各号に定める期間のうち企業型年金運用指図者期間又は個人型年金運用指図者期間と重複している期間
      <sup>art-18-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-18-3/par-2/item-2</sup>
      the period that overlaps with the period as an investment instructor of a corporate-type pension plan or the instructor of an individual-type pension plan investment period, among the periods specified in the items of Article 30, paragraph (2) of the Regulation for Enforcement of the Defined Contribution Pension Act as applied mutatis mutandis pursuant to Article 59, paragraph (2) (Provisions Applied Mutatis Mutandis) of that Regulation that formed the basis for calculating that amount equivalent to lump-sum withdrawal payment, etc. or those residual assets.
      <sup>machine translation, not official</sup>

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## Cites
- art-18-3/par-1: 令第六十九条第一項第二号 → e-Gov law 340CO0000000096, 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — not held in this collection
- art-18-3/par-1/item-1: 令第六十九条第一項第一号 → e-Gov law 340CO0000000096, 第六十九条第一項第一号 (Article 69, paragraph (1), item (i)), art-69/par-1/item-1 — not held in this collection
- art-18-3/par-1/item-1: 令第七十二条第三項第七号 → e-Gov law 340CO0000000096, 第七十二条第三項第七号 (Article 72, paragraph (3), item (vii)), art-72/par-3/item-7 — not held in this collection
- art-18-3/par-1/item-1: この条 → 所得税法施行規則 第十八条の三 (Article 18-3), art-18-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3 · https://japanlaw.org/l/340M50000040011/art-18-3
- art-18-3/par-1/item-1: 確定拠出年金法（平成十三年法律第八十八号）第五十四条第一項 → 確定拠出年金法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-54/par-1 · https://japanlaw.org/l/413AC0000000088/art-54/par-1
- art-18-3/par-1/item-1: 同法第二条第七項第一号 → 確定拠出年金法 第二条第七項第一号 (Article 2, paragraph (7), item (i)), art-2/par-7/item-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-2/par-7/item-1 · https://japanlaw.org/l/413AC0000000088/art-2/par-7/item-1
- art-18-3/par-1/item-1: 次号 → 所得税法施行規則 第十八条の三第一項第二号 (Article 18-3, paragraph (1), item (ii)), art-18-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-18-3/par-1/item-2
- art-18-3/par-1/item-1/sub-2: 確定拠出年金法第三十三条第二項第二号 → 確定拠出年金法 第三十三条第二項第二号 (Article 33, paragraph (2), item (ii)), art-33/par-2/item-2 — https://japanlaw.org/ja/defined-contribution-pension-act/art-33/par-2/item-2 · https://japanlaw.org/l/413AC0000000088/art-33/par-2/item-2
- art-18-3/par-1/item-1/sub-2: この条 → 所得税法施行規則 第十八条の三 (Article 18-3), art-18-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-3 · https://japanlaw.org/l/340M50000040011/art-18-3
- art-18-3/par-1/item-1/sub-2: 同項第四号 → 確定拠出年金法 第三十三条第二項第四号 (Article 33, paragraph (2), item (iv)), art-33/par-2/item-4 — https://japanlaw.org/ja/defined-contribution-pension-act/art-33/par-2/item-4 · https://japanlaw.org/l/413AC0000000088/art-33/par-2/item-4
- art-18-3/par-1/item-2: 確定拠出年金法第五十四条の二第一項 → 確定拠出年金法 第五十四条の二第一項 (Article 54-2, paragraph (1)), art-54-2/par-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-54-2/par-1 · https://japanlaw.org/l/413AC0000000088/art-54-2/par-1
- art-18-3/par-2: 令第六十九条第一項第二号 → e-Gov law 340CO0000000096, 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — not held in this collection
- art-18-3/par-2: 確定拠出年金法第七十四条の二第一項 → 確定拠出年金法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-74-2/par-1 · https://japanlaw.org/l/413AC0000000088/art-74-2/par-1
- art-18-3/par-2: 同法第二条第五項 → 確定拠出年金法 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/ja/defined-contribution-pension-act/art-2/par-5 · https://japanlaw.org/l/413AC0000000088/art-2/par-5

## Cited by

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

- 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 · https://japanlaw.org/l/340M50000040011/art-18-3/par-1/item-1
- 所得税法施行規則 第十八条の三第一項第一号ロ（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/sub-2 · https://japanlaw.org/l/340M50000040011/art-18-3/par-1/item-1/sub-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-012, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27