# 所得税法 / Income Tax Act — 第二百三条 (Article 203)

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- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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: 第二百三条 (Article 203)（退職所得の受給に関する申告書） — address `art-203`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-203
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-203
- 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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### 第二百三条（退職所得の受給に関する申告書） — Declaration on Receipt of Retirement Income
<sup>caption: machine translation, not official</sup>
<sup>art-203 · https://japanlaw.org/ja/income-tax-act/art-203 · https://japanlaw.org/l/340AC0000000033/art-203</sup>

  **第一項**  国内において退職手当等の支払を受ける居住者は、その支払を受ける時までに、次に掲げる事項を記載した申告書を、その退職手当等の支払者を経由して、その退職手当等に係る所得税の第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出しなければならない。この場合において、第二号に規定する支払済みの他の退職手当等がある旨を記載した申告書を提出するときは、当該申告書に当該支払済みの他の退職手当等につき第二百二十六条第二項（源泉徴収票）の規定により交付される源泉徴収票を添付しなければならない。
  <sup>art-203/par-1 · https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1</sup>
  A Resident paid severance pay or other such compensation in Japan must, by the time of being paid, submit a declaration stating the following particulars to the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) (or, if a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes), the locality so designated) for the income taxes on that severance pay or other such compensation, via the person paying that severance pay or other such compensation. In such a case, when submitting a declaration stating that there is other severance pay or other such compensation already paid as prescribed in item (ii), the Resident must attach to that declaration the withholding receipt issued pursuant to Article 226, paragraph (2) (Withholding Receipts) for that other severance pay or other such compensation already paid.
  <sup>machine translation, not official</sup>

    **一**  その退職手当等の支払者の氏名又は名称
    <sup>art-203/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-203/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1/item-1</sup>
    the name of that person paying the severance pay or other such compensation;
    <sup>machine translation, not official</sup>

    **二**  第二百一条第一項第一号（徴収税額）に規定する支払済みの他の退職手当等があるかどうか並びに当該支払済みの他の退職手当等があるときは当該支払済みの他の退職手当等が一般退職手当等、短期退職手当等又は特定役員退職手当等のいずれに該当するかの別及びその金額
    <sup>art-203/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-203/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203/par-1/item-2</sup>
    whether there is other severance pay or other such compensation already paid as prescribed in Article 201, paragraph (1), item (i) (Amount of Taxes Withheld), and, if there is, whether that other severance pay or other such compensation already paid falls under general severance pay or other such compensation, short-term severance pay, or specified officers' severance pay, and its amount;
    <sup>machine translation, not official</sup>

    **三**  第二百一条第二項に規定する退職所得控除額の計算の基礎となる勤続年数
    <sup>art-203/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-203/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-203/par-1/item-3</sup>
    the years of service that form the basis for calculating the amount of the retirement income deduction prescribed in Article 201, paragraph (2);
    <sup>machine translation, not official</sup>

    **四**  その居住者が第三十条第六項第三号（退職所得）に掲げる場合に該当するかどうか及びこれに該当するときはその該当する事実
    <sup>art-203/par-1/item-4 · https://japanlaw.org/ja/income-tax-act/art-203/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203/par-1/item-4</sup>
    whether the Resident falls under the case set forth in Article 30, paragraph (6), item (iii) (Retirement Income), and, if so, the facts on which that is based;
    <sup>machine translation, not official</sup>

    **五**  その他財務省令で定める事項
    <sup>art-203/par-1/item-5 · https://japanlaw.org/ja/income-tax-act/art-203/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-203/par-1/item-5</sup>
    any other particulars specified by Ministry of Finance Order.
    <sup>machine translation, not official</sup>

  **第二項**  第二百条（源泉徴収を要しない退職手当等の支払者）の規定によりその所得税を徴収して納付することを要しないものとされる退職手当等は、前項に規定する退職手当等に含まれないものとする。
  <sup>art-203/par-2 · https://japanlaw.org/ja/income-tax-act/art-203/par-2 · https://japanlaw.org/l/340AC0000000033/art-203/par-2</sup>
  Severance pay or other such compensation from which income taxes are not required to be withheld and paid over pursuant to Article 200 (Person Paying Severance Pay or Other Such Compensation Exempt from Withholding at the Source) is not included in the severance pay or other such compensation prescribed in the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の場合において、同項の規定による申告書がその提出の際に経由すべき退職手当等の支払者に受理されたときは、その申告書は、その受理された時に同項に規定する税務署長に提出されたものとみなす。
  <sup>art-203/par-3 · https://japanlaw.org/ja/income-tax-act/art-203/par-3 · https://japanlaw.org/l/340AC0000000033/art-203/par-3</sup>
  In the case referred to in paragraph (1), if a declaration under that paragraph is accepted by the person paying the severance pay or other such compensation via whom it is to be submitted, the declaration is deemed to have been submitted to the district director prescribed in that paragraph at the time it was accepted.
  <sup>machine translation, not official</sup>

  **第四項**  第一項の退職手当等の支払を受ける居住者は、同項の規定による申告書の提出の際に経由すべき退職手当等の支払者が電磁的方法（第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に規定する電磁的方法をいう。以下この項において同じ。）による当該申告書に記載すべき事項（以下この項において「記載事項」という。）の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、当該申告書の提出に代えて、当該退職手当等の支払者に対し、当該記載事項を電磁的方法により提供することができる。この場合においては、同条第二項後段の規定を準用する。
  <sup>art-203/par-4 · https://japanlaw.org/ja/income-tax-act/art-203/par-4 · https://japanlaw.org/l/340AC0000000033/art-203/par-4</sup>
  If the person paying the severance pay or other such compensation via whom a declaration under paragraph (1) is to be submitted meets the requirements specified by Cabinet Order, including having taken measures that enable it to properly receive, by electronic or magnetic means (meaning the electronic or magnetic means prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters); the same applies in this paragraph), the particulars to be stated in that declaration (referred to as the "required particulars" in this paragraph), a Resident paid severance pay or other such compensation referred to in that paragraph may, in lieu of submitting that declaration, provide the required particulars to that person paying the severance pay or other such compensation by electronic or magnetic means. In such a case, the second sentence of paragraph (2) of that Article applies mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第五項**  前項の規定の適用がある場合における第三項の規定の適用については、同項中「申告書が」とあるのは「申告書に記載すべき事項を」と、「支払者に受理されたとき」とあるのは「支払者が提供を受けたとき」と、「受理された時」とあるのは「提供を受けた時」とする。
  <sup>art-203/par-5 · https://japanlaw.org/ja/income-tax-act/art-203/par-5 · https://japanlaw.org/l/340AC0000000033/art-203/par-5</sup>
  For the purpose of applying paragraph (3) in a case where the preceding paragraph applies, the phrase "a declaration" in that paragraph is deemed to be replaced with "the particulars to be stated in a declaration"; the phrase "is accepted by the person paying the severance pay or other such compensation" is deemed to be replaced with "are provided to the person paying the severance pay or other such compensation"; and the phrase "at the time it was accepted" is deemed to be replaced with "at the time they were provided".
  <sup>machine translation, not official</sup>

  **第六項**  第一項の規定による申告書は、退職所得の受給に関する申告書という。
  <sup>art-203/par-6 · https://japanlaw.org/ja/income-tax-act/art-203/par-6 · https://japanlaw.org/l/340AC0000000033/art-203/par-6</sup>
  A declaration under paragraph (1) is referred to as a declaration on receipt of retirement income.
  <sup>machine translation, not official</sup>

---

## Cites
- art-203/par-1: 第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-203/par-1: 第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2
- art-203/par-1: 第二号 → 所得税法 第二百三条第一項第二号 (Article 203, paragraph (1), item (ii)), art-203/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-203/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203/par-1/item-2
- art-203/par-1: 第二百二十六条第二項 → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/ja/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2
- art-203/par-1/item-2: 第二百一条第一項第一号 → 所得税法 第二百一条第一項第一号 (Article 201, paragraph (1), item (i)), art-201/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-201/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-1
- art-203/par-1/item-3: 第二百一条第二項 → 所得税法 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/ja/income-tax-act/art-201/par-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-2
- art-203/par-1/item-4: 第三十条第六項第三号 → 所得税法 第三十条第六項第三号 (Article 30, paragraph (6), item (iii)), art-30/par-6/item-3 — https://japanlaw.org/ja/income-tax-act/art-30/par-6/item-3 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-3
- art-203/par-2: 第二百条 → 所得税法 第二百条 (Article 200), art-200 — https://japanlaw.org/ja/income-tax-act/art-200 · https://japanlaw.org/l/340AC0000000033/art-200
- art-203/par-2: 前項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1
- art-203/par-3: 第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1
- art-203/par-4: 第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1
- art-203/par-4: 第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/ja/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-203/par-4: この項 → 所得税法 第二百三条第四項 (Article 203, paragraph (4)), art-203/par-4 — https://japanlaw.org/ja/income-tax-act/art-203/par-4 · https://japanlaw.org/l/340AC0000000033/art-203/par-4
- art-203/par-5: 前項 → 所得税法 第二百三条第四項 (Article 203, paragraph (4)), art-203/par-4 — https://japanlaw.org/ja/income-tax-act/art-203/par-4 · https://japanlaw.org/l/340AC0000000033/art-203/par-4
- art-203/par-5: 第三項 → 所得税法 第二百三条第三項 (Article 203, paragraph (3)), art-203/par-3 — https://japanlaw.org/ja/income-tax-act/art-203/par-3 · https://japanlaw.org/l/340AC0000000033/art-203/par-3
- art-203/par-6: 第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1

## Cited by

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

- 所得税法 第二百一条第一項第一号イ（徴収税額） — https://japanlaw.org/ja/income-tax-act/art-201/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-1/sub-1
- 所得税法 第二百一条第一項第一号ロ（徴収税額） — https://japanlaw.org/ja/income-tax-act/art-201/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-1/sub-2
- 所得税法 第二百一条第一項第一号ハ（徴収税額） — https://japanlaw.org/ja/income-tax-act/art-201/par-1/item-1/sub-3 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-1/sub-3
- 所得税法 第二百三条第一項（退職所得の受給に関する申告書） — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1
- 所得税法 第二百三条第二項（退職所得の受給に関する申告書） — https://japanlaw.org/ja/income-tax-act/art-203/par-2 · https://japanlaw.org/l/340AC0000000033/art-203/par-2
- 所得税法 第二百三条第三項（退職所得の受給に関する申告書） — https://japanlaw.org/ja/income-tax-act/art-203/par-3 · https://japanlaw.org/l/340AC0000000033/art-203/par-3
- 所得税法 第二百三条第四項（退職所得の受給に関する申告書） — https://japanlaw.org/ja/income-tax-act/art-203/par-4 · https://japanlaw.org/l/340AC0000000033/art-203/par-4
- 所得税法 第二百三条第五項（退職所得の受給に関する申告書） — https://japanlaw.org/ja/income-tax-act/art-203/par-5 · https://japanlaw.org/l/340AC0000000033/art-203/par-5
- 所得税法 第二百三条第六項（退職所得の受給に関する申告書） — https://japanlaw.org/ja/income-tax-act/art-203/par-6 · https://japanlaw.org/l/340AC0000000033/art-203/par-6
- 所得税法 第二百三十九条第三項 — https://japanlaw.org/ja/income-tax-act/art-239/par-3 · https://japanlaw.org/l/340AC0000000033/art-239/par-3
- 所得税法 附則第二十一条第二項（給与所得者の源泉徴収に関する申告書等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-21/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-21/par-2
- 所得税法 附則第五十四条第二項（退職所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-54/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-54/par-2
- 所得税法 附則第八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5031-11/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-5031-11/art-8/par-2
- 所得税法 附則第九条第二項（退職所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5031-11/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-5031-11/art-9/par-2
- 所得税法施行規則 第七十七条第一項（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-1 · https://japanlaw.org/l/340M50000040011/art-77/par-1
- 所得税法施行規則 第七十七条第一項第一号（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-1 · https://japanlaw.org/l/340M50000040011/art-77/par-1/item-1
- 所得税法施行規則 第七十七条第一項第二号（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-2 · https://japanlaw.org/l/340M50000040011/art-77/par-1/item-2
- 所得税法施行規則 第七十七条第一項第四号（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-4 · https://japanlaw.org/l/340M50000040011/art-77/par-1/item-4
- 所得税法施行規則 第七十七条第一項第五号（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 · https://japanlaw.org/l/340M50000040011/art-77/par-1/item-5
- 所得税法施行規則 第七十七条第一項第六号（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 · https://japanlaw.org/l/340M50000040011/art-77/par-1/item-6
- 所得税法施行規則 第七十七条第二項（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-2 · https://japanlaw.org/l/340M50000040011/art-77/par-2
- 所得税法施行規則 第七十七条第四項（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-4 · https://japanlaw.org/l/340M50000040011/art-77/par-4
- 所得税法施行規則 第七十七条第五項（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-5 · https://japanlaw.org/l/340M50000040011/art-77/par-5
- 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 · https://japanlaw.org/l/340M50000040011/art-77/par-6
- 所得税法施行規則 第七十七条第七項（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-7 · https://japanlaw.org/l/340M50000040011/art-77/par-7
- 所得税法施行規則 附則第五条第一項（退職所得の受給に関する申告書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-5/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-034, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-035, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-013, translated 2026-09-18
- claude-opus-5-5 — Machine translation, batch income-tax-act-20260927T200933-001, translated 2026-09-28
- This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05