所得税法（非居住者，外国法人関連部分） - 退職給与引当金 - 第五十四条 | タックスチャンネル

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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

(退職給与引当金)
第五十四条青色申告書を提出する居住者で事業所得を生ずべき事業を営むもののうち、政令で定める退職給与規程を定めているものが、その事業に係る使用人（その居住者と生計を一にする配偶者その他の親族を除く。以下この条において同じ。）の退職により支給する退職給与に充てるため、各年において退職給与引当金勘定に繰り入れた金額については、当該金額のうち、その年十二月三十一日（その居住者が年の中途において死亡した場合には、その死亡の時）において在職するその事業に係る使用人の全員が自己の都合により退職するものと仮定して計算した場合に退職給与として支給されるべき金額の見積額のうちその年において増加したと認められる部分の金額を基礎として政令で定めるところにより計算した金額に達するまでの金額は、その居住者のその年分の事業所得の金額の計算上、必要経費に算入する。

Reserves for Severance Packages
Article 54 If a Blue-Return-filing Resident running a business that is meant to generate business income has established rules for severance packages as prescribed by Cabinet Order, the amount that the Resident transfers to the severance package reserves account in any year to cover severance packages that are paid to employees of the business (other than a spouse or other relative whose living expenses are paid from the same resources as the Resident; hereinafter the same applies in this Article) upon their separation from employment is included in the necessary expenses that are used to calculate the Resident's business income for the year, up to the amount calculated pursuant to Cabinet Order based on the amount of any increase that is found to have arisen in the year in the estimated amount that the Resident would have to pay in severance packages if all employees of the business that the Resident employs as of December 31 of that year (or as of the time of Resident's death, if the Resident dies partway through the year) were to resign of their own accord.

退職給与引当金勘定の金額（前項の規定によりその繰入れをした年分の事業所得の金額の計算上必要経費に算入されたものに限るものとし、既にこの項の規定により取りくずすべきこととなつたものを除く。以下この条において同じ。）を有する居住者は、前項の使用人が退職した場合、青色申告書の提出の承認を取り消された場合その他政令で定める場合には、政令で定めるところにより、その退職給与引当金勘定の金額を取りくずさなければならない。

A Resident holding monies under a severance package reserves account (but only amounts of monies included in the necessary expenses that are used to calculate business income for the year in which that amount is transferred into the account pursuant to the provisions of the preceding paragraph; this excludes any monies that it has already been established must be withdrawn pursuant to the provisions of this paragraph; hereinafter the same applies in this Article) must withdraw the monies under the severance package reserves account if an employee as referred to in the preceding paragraph separates from employment, if approval to file a Blue Return is rescinded, or in any other case prescribed by Cabinet Order.

前項の規定により取りくずすべきこととなつた退職給与引当金勘定の金額又は同項の規定に該当しないで取りくずした退職給与引当金勘定の金額は、それぞれその取りくずすべきこととなつた日又は取りくずした日の属する年分の事業所得の金額の計算上、総収入金額に算入する。

An amount of monies under a severance package reserves account which it has been established must be withdrawn pursuant to the provisions of the preceding paragraph is included in the gross revenue that is used to calculate the amount of business income for the year in which the day it was established that the amount was to have been withdrawn falls; and any amount of monies under a severance package reserves account which is withdrawn even though it does not fall under the provisions of that paragraph is included in the gross revenue that is used to calculate business income for the year in which the day it is withdrawn falls.

第一項の規定は、確定申告書に退職給与引当金勘定に繰り入れた金額の必要経費への算入に関する明細の記載がある場合に限り、適用する。

The provisions of paragraph (1) apply only if a Tax Return gives the details of the inclusion of the amount transferred into the severance package reserves account in necessary expenses.

税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。

Even if a Tax Return is filed that is not filled out as referred to in the preceding paragraph, the district tax office director may apply the provisions of paragraph (1) on finding there to be unavoidable circumstances for the Resident's failure to fill out the Tax Return in that manner.

第二項から前項までに定めるもののほか、退職給与引当金勘定の金額を有する居住者が死亡した場合における当該退職給与引当金勘定の金額の処理その他第一項の規定の適用に関し必要な事項は、政令で定める。

Beyond what is prescribed in paragraph (2) to the preceding paragraph, Cabinet Order provides for the handling of amounts of monies under severance package reserves accounts following the death of the Resident holding them and for other necessary particulars concerning the application of the provisions of paragraph (1).