Specified officers retirement benefits etc.
Outline of the system
The amount of retirement income shall be the amount equivalent to one half of the remaining amount obtained by deducting the retirement income deductible amount calculated according to the person’s service years from the amount of retirement payment etc. to be paid during the year And we are. This is expressed by the calculation formula as follows.
Amount of retirement income = (revenue amount – retirement income deduction amount) × 1/2 … (i)
Content of revision
1/2 taxation will be abolished for retirement payment (officers’ retirement allowance etc.) to officers etc. who are paid after January 1, 2013 due to the Heisei 24 year tax reform and whose number of years of service is 5 years or less became. As a result, the amount of retirement income for a specific officer retirement allowance etc. is the remaining amount deducting retirement income deduction from the amount of income such as specified officer retirement allowance. The amount of retirement income for specified officers’ retirement allowance etc. is expressed by the calculation formula as follows.
Amount of retirement income for specified officers retirement allowance etc. = Revenue amount – Retirement income deduction amount … (ii)
As the amount of retirement income on which (ii) is taxed is higher than the formula (i), the amount of retirement income received by an officer whose service period is 5 years or less on or after January 1, 2013 is significantly It will be tax-increased.