Basic Tax on Re ement Fees: Re ement Income Deduction and Flow of ulation

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Re ement is treated as "re ement income", and tax is calculated separately from salary.

The big point is a mechanism to make only one-half of the difference between re。ement income deduction and "in principle."

First Con まず

The re ement fee does not include taxes on all the amount received.

We will deduct the re ement income deduction according to the number of years of service, and make the remaining amount as a rule, one-half of two, and then apply the tax rate. Therefore, it is a mechanism that makes the tax burden lighter than receiving the same amount of salary.

This article is a general tax system and is not an individual tax decision. The system content may be subject to change, so please check with the National Tax Agency and Tax Accountant.

Tax on re ement

In re ement, we mainly consider income tax, special reconstruction income tax, residents tax.

However, re、ement is calculated by separating re、ement income instead of salary income. This is a re。ement income deduction.

In principle, if there is a number of ends of less than one year in the number of years of service, we will cut up in one year.

Flow of calculation

For general re ement, calculate in the following order:

Re ement income = (re ement income deduction) × 1/2

After that, the income tax rate is applied to the re、ement income, and the special reconstruction income tax is also calculated. It is necessary to think separately for residents tax.

As an example, we will see the re ement fee of 20 million yen in 30 years.

Re ement income deduction = 8 million yen + 7 million yen × 10 years = 15 million yen
Re ement income = (200,000 yen - 15 million yen) × 1/2 = 250,000 yen

In this example, the re、ement income that is eligible for calculation of income tax is 2.5 million yen.

The declaration is important

When you receive a re ement fee, it is important to report on re ement income.

If you submit to work place, you will be charged with the source of the re ement income deduction by the payer. As a general rule, you do not need to file a determining reason for the re ement.

20. On the other hand, if not submitted, the amount paid for re ement Income tax of 42% and special reconstruction income tax are collected. In this case, it will be the flow to calculate by the final declaration.

About iDeCo

IDeCo and corporate 年 may be treated as re。ement income.

However, the calculation of re、ement income deduction may be adjusted if the company’s re、ement funds and iDeCo payments are received in the near period. It is practical to check re ement, iDeCo and corporate s together because the tax burden may change depending on the time of receipt.

Notes

The tax system of re ement funds is large, but there are exceptions.

If the number of employees is short, or the re ement fee corresponding to short-term work, one-half of tax may not be available or partially limited.

In addition, if you make a final declaration such as medical expenses deduction or医療 deduction, re。ement income may also be required in the declaration form.

• Re ement is calculated separately from salary as re ement income
• Re ement income deduction greatly reduces tax burden
• In general, one- rd of the difference becomes a re ement income
• 20. Don’t make a declaration 42%
• Pay attention to the timing of receiving iDeCo and corporate する

Before re ement, if you check the amount of re ement, the number of years of service, iDeCo and the company, it will be easier to make tax。s.

出典

This article is reconstructed for beginners based on public information about re、ement income.

• Date: 2026-05-09