|
日本法令外国語訳データベースシステム - [法令本文表示] - 所得税法 | 平成二十一年法律第十三号 改正
(退職所得) 第三十条 退職所得とは、退職手当、一時恩給その他の退職により一時に受ける給与及びこれらの性質を有する給与（以下この条において「退職手当等」という。）に係る所得をいう。Retirement Income Article 30 Retirement income means income arising from severance pay, a lump-sum early retirement package, other compensation received on a one-time basis due to separation from employment, and compensation of a similar nature (hereinafter referred to as "severance pay and other such compensation" in this Article).- 一 政令で定める勤続年数（以下この項において「勤続年数」という。）が二十年以下である場合四十万円に当該勤続年数を乗じて計算した金額
- (i) if the taxpayer has 20 or fewer years of service as prescribed by Cabinet Order (hereinafter referred to as "years of service" in this paragraph):the amount calculated as 400,000 yen times the taxpayer's years of service;
- 二 勤続年数が二十年を超える場合八百万円と七十万円に当該勤続年数から二十年を控除した年数を乗じて計算した金額との合計額
- (ii) if the taxpayer has over 20 years of service:the sum total calculated when 20 years are subtracted from the taxpayer's years of service, the difference is multiplied by 700,000 yen, and 8,000,000 yen is added to the product thereof.
- 一 その年の前年以前に他の退職手当等の支払を受けている場合で政令で定める場合前項の規定により計算した金額から、当該他の退職手当等につき政令で定めるところにより同項の規定に準じて計算した金額を控除した金額
- (i) a case as prescribed by Cabinet Order, in which the taxpayer has been paid other severance pay or other such compensation in or before the previous year:the amount calculated pursuant to the preceding paragraph, less the amount that is calculated for the other severance pay and other such compensation when the provisions of the preceding paragraph are applied pursuant to Cabinet Order;
- 二 前項及び前号の規定により計算した金額が八十万円に満たない場合（次号に該当する場合を除く。）八十万円
- (ii) a case in which the amount calculated pursuant to the provisions of the preceding paragraph and the preceding item is less than 800,000 yen (other than in a case falling under the following item):800,000 yen;
- 三 障害者になつたことに直接基因して退職したと認められる場合で政令で定める場合前項及び第一号の規定により計算した金額（当該金額が八十万円に満たない場合には、八十万円）に百万円を加算した金額
- (iii) a case as prescribed by Cabinet Order in which the taxpayer is found to have left employment as a direct result becoming a Person with a Disability:the amount calculated pursuant to the provisions of the preceding paragraph and item (i) (or 800,000 yen, if the amount so calculated is less than 800,000 yen), plus 1,000,000 yen.
退職所得の金額は、その年中の退職手当等の収入金額から退職所得控除額を控除した残額の二分の一に相当する金額とする。Retirement income is equivalent to 50% of the amount remaining after the retirement income deduction is applied against revenue from severance pay and other such compensation in the year.- 一 政令で定める勤続年数（以下この項において「勤続年数」という。）が二十年以下である場合四十万円に当該勤続年数を乗じて計算した金額
- (i) if the taxpayer has 20 or fewer years of service as prescribed by Cabinet Order (hereinafter referred to as "years of service" in this paragraph):the amount calculated as 400,000 yen times the taxpayer's years of service;
- 二 勤続年数が二十年を超える場合八百万円と七十万円に当該勤続年数から二十年を控除した年数を乗じて計算した金額との合計額
- (ii) if the taxpayer has over 20 years of service:the sum total calculated when 20 years are subtracted from the taxpayer's years of service, the difference is multiplied by 700,000 yen, and 8,000,000 yen is added to the product thereof.
- 一 その年の前年以前に他の退職手当等の支払を受けている場合で政令で定める場合前項の規定により計算した金額から、当該他の退職手当等につき政令で定めるところにより同項の規定に準じて計算した金額を控除した金額
- (i) a case as prescribed by Cabinet Order, in which the taxpayer has been paid other severance pay or other such compensation in or before the previous year:the amount calculated pursuant to the preceding paragraph, less the amount that is calculated for the other severance pay and other such compensation when the provisions of the preceding paragraph are applied pursuant to Cabinet Order;
- 二 前項及び前号の規定により計算した金額が八十万円に満たない場合（次号に該当する場合を除く。）八十万円
- (ii) a case in which the amount calculated pursuant to the provisions of the preceding paragraph and the preceding item is less than 800,000 yen (other than in a case falling under the following item):800,000 yen;
- 三 障害者になつたことに直接基因して退職したと認められる場合で政令で定める場合前項及び第一号の規定により計算した金額（当該金額が八十万円に満たない場合には、八十万円）に百万円を加算した金額
- (iii) a case as prescribed by Cabinet Order in which the taxpayer is found to have left employment as a direct result becoming a Person with a Disability:the amount calculated pursuant to the provisions of the preceding paragraph and item (i) (or 800,000 yen, if the amount so calculated is less than 800,000 yen), plus 1,000,000 yen.
前項に規定する退職所得控除額は、次の各号に掲げる場合の区分に応じ当該各号に掲げる金額とする。The retirement income deduction prescribed in the preceding paragraph is the amount that is set forth in each of the following items for the category of case set forth in the item:- 一 政令で定める勤続年数（以下この項において「勤続年数」という。）が二十年以下である場合四十万円に当該勤続年数を乗じて計算した金額
- (i) if the taxpayer has 20 or fewer years of service as prescribed by Cabinet Order (hereinafter referred to as "years of service" in this paragraph):the amount calculated as 400,000 yen times the taxpayer's years of service;
- 二 勤続年数が二十年を超える場合八百万円と七十万円に当該勤続年数から二十年を控除した年数を乗じて計算した金額との合計額
- (ii) if the taxpayer has over 20 years of service:the sum total calculated when 20 years are subtracted from the taxpayer's years of service, the difference is multiplied by 700,000 yen, and 8,000,000 yen is added to the product thereof.
- 一 その年の前年以前に他の退職手当等の支払を受けている場合で政令で定める場合前項の規定により計算した金額から、当該他の退職手当等につき政令で定めるところにより同項の規定に準じて計算した金額を控除した金額
- (i) a case as prescribed by Cabinet Order, in which the taxpayer has been paid other severance pay or other such compensation in or before the previous year:the amount calculated pursuant to the preceding paragraph, less the amount that is calculated for the other severance pay and other such compensation when the provisions of the preceding paragraph are applied pursuant to Cabinet Order;
- 二 前項及び前号の規定により計算した金額が八十万円に満たない場合（次号に該当する場合を除く。）八十万円
- (ii) a case in which the amount calculated pursuant to the provisions of the preceding paragraph and the preceding item is less than 800,000 yen (other than in a case falling under the following item):800,000 yen;
- 三 障害者になつたことに直接基因して退職したと認められる場合で政令で定める場合前項及び第一号の規定により計算した金額（当該金額が八十万円に満たない場合には、八十万円）に百万円を加算した金額
- (iii) a case as prescribed by Cabinet Order in which the taxpayer is found to have left employment as a direct result becoming a Person with a Disability:the amount calculated pursuant to the provisions of the preceding paragraph and item (i) (or 800,000 yen, if the amount so calculated is less than 800,000 yen), plus 1,000,000 yen.
次の各号に掲げる場合に該当するときは、第二項に規定する退職所得控除額は、前項の規定にかかわらず、当該各号に掲げる金額とする。Notwithstanding the provisions of the preceding paragraph, if circumstances fall under one of the cases set forth in the following items, the retirement income deduction provided for in paragraph (2) is the amount set forth in the relevant item:- 一 政令で定める勤続年数（以下この項において「勤続年数」という。）が二十年以下である場合四十万円に当該勤続年数を乗じて計算した金額
- (i) if the taxpayer has 20 or fewer years of service as prescribed by Cabinet Order (hereinafter referred to as "years of service" in this paragraph):the amount calculated as 400,000 yen times the taxpayer's years of service;
- 二 勤続年数が二十年を超える場合八百万円と七十万円に当該勤続年数から二十年を控除した年数を乗じて計算した金額との合計額
- (ii) if the taxpayer has over 20 years of service:the sum total calculated when 20 years are subtracted from the taxpayer's years of service, the difference is multiplied by 700,000 yen, and 8,000,000 yen is added to the product thereof.
- 一 その年の前年以前に他の退職手当等の支払を受けている場合で政令で定める場合前項の規定により計算した金額から、当該他の退職手当等につき政令で定めるところにより同項の規定に準じて計算した金額を控除した金額
- (i) a case as prescribed by Cabinet Order, in which the taxpayer has been paid other severance pay or other such compensation in or before the previous year:the amount calculated pursuant to the preceding paragraph, less the amount that is calculated for the other severance pay and other such compensation when the provisions of the preceding paragraph are applied pursuant to Cabinet Order;
- 二 前項及び前号の規定により計算した金額が八十万円に満たない場合（次号に該当する場合を除く。）八十万円
- (ii) a case in which the amount calculated pursuant to the provisions of the preceding paragraph and the preceding item is less than 800,000 yen (other than in a case falling under the following item):800,000 yen;
- 三 障害者になつたことに直接基因して退職したと認められる場合で政令で定める場合前項及び第一号の規定により計算した金額（当該金額が八十万円に満たない場合には、八十万円）に百万円を加算した金額
- (iii) a case as prescribed by Cabinet Order in which the taxpayer is found to have left employment as a direct result becoming a Person with a Disability:the amount calculated pursuant to the provisions of the preceding paragraph and item (i) (or 800,000 yen, if the amount so calculated is less than 800,000 yen), plus 1,000,000 yen.
|
