Article 75Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments
第七十五条（小規模企業共済等掛金控除）
If a Resident pays small enterprise-based mutual aid premiums and similar payments in any year, the amount paid is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year.
居住者が、各年において、小規模企業共済等掛金を支払つた場合には、その支払つた金額を、その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。
The small enterprise-based mutual aid premiums and similar payments prescribed in the preceding paragraph are the following installments:
前項に規定する小規模企業共済等掛金とは、次に掲げる掛金をいう。
installments under a mutual relief contract prescribed in Article 2, paragraph (2) (Definitions) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965) (excluding one prescribed by Cabinet Order);
小規模企業共済法（昭和四十年法律第百二号）第二条第二項（定義）に規定する共済契約（政令で定めるものを除く。）に基づく掛金
corporate-type pension participant contributions prescribed in Article 3, paragraph (3), item (vii)-2 (Approval of Pension Rules) of the Defined Contribution Pension Act (Act No. 88 of 2001) or individual-type pension participant contributions prescribed in Article 55, paragraph (2), item (iv) (Approval of Pension Rules) of that Act;
確定拠出年金法（平成十三年法律第八十八号）第三条第三項第七号の二（規約の承認）に規定する企業型年金加入者掛金又は同法第五十五条第二項第四号（規約の承認）に規定する個人型年金加入者掛金
installments under a contract related to a mutual aid system prescribed by Cabinet Order as prescribed in Article 9, paragraph (1), item (iii), (c) (Nontaxability of Pensions and Similar Benefits).
第九条第一項第三号ハ（年金等の非課税）に規定する政令で定める共済制度に係る契約に基づく掛金
A deduction under paragraph (1) is referred to as a deduction for small enterprise-based mutual aid premiums and similar payments.
第一項の規定による控除は、小規模企業共済等掛金控除という。
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Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments
If a Resident pays small enterprise-based mutual aid premiums and similar payments in any year, the amount paid is allowed as a deduction from the Resident's gross income, retirement income…
居住者が、各年において、小規模企業共済等掛金を支払つた場合には、その支払つた金額を、その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。
Open this provision(Nontaxable Income)
public retirement packages, pensions, and equivalent benefits as follows:
恩給、年金その他これらに準ずる給付で次に掲げるもの
Open this provision(Approval of Rules)
in the case of providing that a participant of a corporate-type pension plan may make contributions, the method for deciding or changing the amount of the contribution…
企業型年金加入者が掛金を拠出することができることを定める場合にあっては、当該掛金（以下「企業型年金加入者掛金」という。）の額の決定又は変更の方法その他その拠出に関する事項
Open this provision(Approval of Rules)
the method for deciding or changing the amount of the contribution to be made by a participant of an individual-type pension plan…
個人型年金加入者が拠出する掛金（以下「個人型年金加入者掛金」という。）の額の決定又は変更の方法その他その拠出に関する事項
Open this provisionResident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law