# 所得税法 / Income Tax Act — 第三十一条 (Article 31) - 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: 第三十一条 (Article 31)（退職手当等とみなす一時金） — address `art-31` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-31 - 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. --- ### 第三十一条（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: Ministry of Justice translation — Japanese Law Translation Database System art-31 · https://japanlaw.org/ja/income-tax-act/art-31 · https://japanlaw.org/l/340AC0000000033/art-31 **第一項** 次に掲げる一時金は、この法律の規定の適用については、前条第一項に規定する退職手当等とみなす。 art-31/par-1 · https://japanlaw.org/ja/income-tax-act/art-31/par-1 · https://japanlaw.org/l/340AC0000000033/art-31/par-1 For the purpose of applying this Act, the following lump-sum payments are deemed to constitute severance pay and other such compensation as prescribed in paragraph (1) of the preceding Article: Ministry of Justice translation — Japanese Law Translation Database System **一** 国民年金法、厚生年金保険法（昭和二十九年法律第百十五号）、国家公務員共済組合法（昭和三十三年法律第百二十八号）、地方公務員等共済組合法（昭和三十七年法律第百五十二号）、私立学校教職員共済法（昭和二十八年法律第二百四十五号）及び独立行政法人農業者年金基金法（平成十四年法律第百二十七号）の規定に基づく一時金その他これらの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制度に基づく一時金（これに類する給付を含む。以下この条において同じ。）で政令で定めるもの art-31/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-31/par-1/item-1 a lump-sum payment based on the National Pension Act, Employees' Pension Insurance Act (Act No. 115 of 1954), National Public Officers Mutual Aid Association Act (Act No. 128 of 1958), Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962), Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953), or Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002), or any other lump-sum or one-time payment provided for by Cabinet Order which is based on a system similar to the social insurance or mutual aid systems under these Acts (including any similar payment; hereinafter the same applies in this Article); machine translation, not official **二** 石炭鉱業年金基金法（昭和四十二年法律第百三十五号）の規定に基づく一時金で同法第十六条第一項（坑内員に関する給付）又は第十八条第一項（坑外員に関する給付）に規定する坑内員又は坑外員の退職に基因して支払われるものその他同法の規定による社会保険に関する制度に類する制度に基づく一時金で政令で定めるもの art-31/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-31/par-1/item-2 a lump-sum payment based on the provisions of the Coal Mining Pension Fund Act (Act No. 135 of 1967) which is paid due to a pit worker as prescribed in Article 16, paragraph (1) (Payment for Pit Workers) of that Act or surface worker as prescribed in Article 18, paragraph (1) (Payment for Surface Workers) of that Act leaving employment, or any other lump-sum payment provided for by Cabinet Order which is based on a system similar to the social insurance system under that Act; machine translation, not official **三** 確定給付企業年金法（平成十三年法律第五十号）の規定に基づいて支給を受ける一時金で同法第二十五条第一項（加入者）に規定する加入者の退職により支払われるもの（同法第三条第一項（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。）その他これに類する一時金として政令で定めるもの art-31/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-31/par-1/item-3 a lump-sum payment that the taxpayer receives based on the Fixed-Benefit Corporate Pension Act (Act No. 50 of 2001), and which is paid due to a member as prescribed in Article 25, paragraph (1) (Members) of that Act leaving employment (if any part of installment deposits contributed based on bylaws regarding fixed-benefit corporate pensions as prescribed in Article 3, paragraph (1) (Implementation of Fixed-Benefit Corporate Pensions) of that Act constitute an amount borne by the member, the application of this paragraph is limited to the part of the lump-sum payment that is equivalent to the amount of that lump-sum payment less the amount borne by the member) or any other lump-sum payment prescribed by Cabinet Order as being similar thereto. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-31/par-1: 前条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-1 - art-31/par-1/item-1: この条 → 所得税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/income-tax-act/art-31 · https://japanlaw.org/l/340AC0000000033/art-31 - art-31/par-1/item-2: 同法第十六条第一項 → e-Gov law 342AC0000000135, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection - art-31/par-1/item-2: 第十八条第一項 → e-Gov law 342AC0000000135, 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — not held in this collection - art-31/par-1/item-3: 同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-31/par-1/item-3: 同法第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法 第三十一条第一項第一号（退職手当等とみなす一時金） — https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-31/par-1/item-1 - 所得税法 第三十五条第三項第一号（雑所得） — https://japanlaw.org/ja/income-tax-act/art-35/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-3/item-1 - 所得税法 第三十五条第三項第三号（雑所得） — https://japanlaw.org/ja/income-tax-act/art-35/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3/item-3 - 所得税法 第九十五条第四項第十号ロ（外国税額控除） — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-10/sub-2 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-10/sub-2 - 所得税法 第二百二条第一項（退職所得とみなされる退職一時金に係る源泉徴収） — https://japanlaw.org/ja/income-tax-act/art-202/par-1 · https://japanlaw.org/l/340AC0000000033/art-202/par-1 - 所得税法 附則第九条第一項（公的年金等に係る雑所得等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3621-96/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-9/par-1 --- ## 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-20260918T180319-004, translated 2026-09-18 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05