居住者が、各年において、自己又は自己と生計を一にする配偶者その他の親族の負担すべき社会保険料を支払つた場合又は給与から控除される場合には、その支払つた金額又はその控除される金額を、その居住者のその年分の総所得金額、退職所得金額又は山林所得金額から控除する。
If a Resident pays, in any year, social insurance premiums to be borne by the Resident or by the Resident's spouse or any other relative whose living expenses are paid from the same resources as the Resident, or if those premiums are deducted from the Resident's pay, the amount paid or the amount deducted is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year.
The social insurance premiums prescribed in the preceding paragraph are the following premiums and other equivalent premiums prescribed by Cabinet Order (excluding premiums that are part of a person's pay as set forth in Article 9, paragraph (1), item (vii) (Nontaxability of Service Allowances)):
健康保険法（大正十一年法律第七十号）の規定により被保険者として負担する健康保険の保険料
health insurance premiums that the taxpayer bears as an insured person pursuant to the Health Insurance Act (Act No. 70 of 1922);
国民健康保険法（昭和三十三年法律第百九十二号）の規定による国民健康保険の保険料又は地方税法の規定による国民健康保険税
national health insurance premiums under the National Health Insurance Act (Act No. 192 of 1958) or national health insurance tax under the Local Tax Act;
高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）の規定による保険料
premiums under the Act for Ensuring Medical Care for the Elderly (Act No. 80 of 1982);
介護保険法（平成九年法律第百二十三号）の規定による介護保険の保険料
long-term care insurance premiums under the Long-Term Care Insurance Act (Act No. 123 of 1997);
労働保険の保険料の徴収等に関する法律（昭和四十四年法律第八十四号）の規定により雇用保険の被保険者として負担する労働保険料
labor insurance premiums that the taxpayer bears as a person covered by employment insurance pursuant to the Act on Collection of Labor Insurance Premiums (Act No. 84 of 1969);
国民年金法の規定により被保険者として負担する国民年金の保険料及び国民年金基金の加入員として負担する掛金
national pension premiums that the taxpayer bears as an insured person pursuant to the National Pension Act, and installments that the taxpayer bears as a member of the National Pension Fund;
独立行政法人農業者年金基金法の規定により被保険者として負担する農業者年金の保険料
farmers' pension premiums that the taxpayer bears as an insured person pursuant to the Act on the Farmers' Pension Fund, I.A.A.;
厚生年金保険法の規定により被保険者として負担する厚生年金保険の保険料
employees' pension insurance premiums that the taxpayer bears as an insured person pursuant to the Employees' Pension Insurance Act;
船員保険法の規定により被保険者として負担する船員保険の保険料
mariners' insurance premiums that the taxpayer bears as an insured person pursuant to the Mariners' Insurance Act;
国家公務員共済組合法の規定による掛金
installments under the National Public Servants Mutual Aid Association Act;
地方公務員等共済組合法の規定による掛金（特別掛金を含む。）
installments under the Local Public Officers Mutual Aid Association Act (including special installments);
私立学校教職員共済法の規定により加入者として負担する掛金
installments that the taxpayer bears as a member pursuant to the Private School Personnel Mutual Aid Association Act;
恩給法第五十九条（恩給納金）（他の法律において準用する場合を含む。）の規定による納金
payments pursuant to Article 59 (Payment of Public Retirement Packages) of the Public Officers Pension Act (including as applied mutatis mutandis pursuant to other Acts).
第一項の規定による控除は、社会保険料控除という。
A deduction under paragraph (1) is referred to as a social insurance premium deduction.