# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百八十四条 (Article 184)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百八十四条 (Article 184)（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — address `art-184`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-184
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
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They are never merged and never substituted for one another.

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### 第百八十四条（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts
<sup>caption: machine translation, not official</sup>
<sup>art-184 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184</sup>

      **第一項**  損害保険契約等（法第七十六条第六項第四号（生命保険料控除）に掲げる保険契約で生命保険契約以外のもの、法第七十七条第二項各号（地震保険料控除）に掲げる契約及び第三百二十六条第二項各号（第二号を除く。）（生命保険契約等に基づく年金に係る源泉徴収）に掲げる契約をいう。以下この項において同じ。）に基づく年金の支払を受ける居住者のその支払を受ける年分の当該年金に係る雑所得の金額の計算については、次に定めるところによる。
      <sup>art-184/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1</sup>
      The calculation of the amount of miscellaneous income pertaining to an annuity for a Resident who receives payment of the annuity under a casualty insurance policy or similar contract (meaning insurance policies set out in Article 76, paragraph (6), item (iv) (Life Insurance Premium Deduction) of the Act other than life insurance contracts, contracts set out in the items of Article 77, paragraph (2) (Earthquake Insurance Premium Deduction) of the Act, and contracts set out in the items of Article 326, paragraph (2) (excluding item (ii)) (Withholding on Annuities Based on Life Insurance Contracts, etc.); the same applies hereinafter in this paragraph), for the year in which the Resident receives payment thereof, is as follows:
      <sup>machine translation, not official</sup>

        **一**  当該年金の支払開始の日以後に当該年金の支払の基礎となる損害保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額は、その年分の雑所得に係る総収入金額に算入する。
        <sup>art-184/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1/item-1</sup>
        The amount of surplus distributed or rebate received on or after the date of commencement of payment of that annuity under the casualty insurance policy or similar contract that forms the basis of payment of that annuity is to be included in the gross revenue pertaining to miscellaneous income for that year;
        <sup>machine translation, not official</sup>

        **二**  その年に支払を受ける当該年金の額に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額は、その年分の雑所得の金額の計算上、必要経費に算入する。
        <sup>art-184/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1/item-2</sup>
        The amount calculated by multiplying the amount of that annuity received in that year by the ratio of the amount set out in (b) to the amount set out in (a) is to be included in necessary expenses in calculating the amount of miscellaneous income for that year;
        <sup>machine translation, not official</sup>

          **イ**  次に掲げる年金の区分に応じそれぞれ次に定める金額
          <sup>art-184/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1/item-2/sub-1</sup>
          The amount prescribed respectively in the following for the following categories of annuity:
          <sup>machine translation, not official</sup>

            **（１）**  その支払開始の日において支払総額が確定している年金　当該支払総額
            <sup>art-184/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1/item-2/sub-1/sub2-1</sup>
            Annuities for which the total amount payable is fixed on the date of commencement of payment: that total amount payable;
            <sup>machine translation, not official</sup>

            **（２）**  その支払開始の日において支払総額が確定していない年金　支払見込期間に応じた支払総額の見込額として財務省令で定めるところにより計算した金額
            <sup>art-184/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1/item-2/sub-1/sub2-2</sup>
            Annuities for which the total amount payable is not fixed on the date of commencement of payment: the amount calculated, as provided by Ministry of Finance Order, as the estimated total amount payable according to the expected payment period;
            <sup>machine translation, not official</sup>

          **ロ**  当該損害保険契約等に係る保険料又は掛金の総額
          <sup>art-184/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1/item-2/sub-2</sup>
          The total amount of insurance premiums or installments pertaining to that casualty insurance policy or similar contract;
          <sup>machine translation, not official</sup>

        **三**  前号に規定する割合は、小数点以下二位まで算出し、三位以下を切り上げたところによる。
        <sup>art-184/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1/item-3</sup>
        The ratio prescribed in the preceding item is to be calculated to two decimal places, rounding up any digits at the third decimal place or below.
        <sup>machine translation, not official</sup>

      **第二項**  損害保険契約等（前項に規定する損害保険契約等及び保険業法第二条第十八項（定義）に規定する少額短期保険業者の締結した同条第四項に規定する損害保険会社又は同条第九項に規定する外国損害保険会社等の締結した保険契約（第四項において「損害保険契約」という。）に類する保険契約をいう。以下この項及び次項において同じ。）に基づく満期返戻金等の支払を受ける居住者のその支払を受ける年分の当該満期返戻金等に係る一時所得の金額の計算については、次に定めるところによる。
      <sup>art-184/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-2</sup>
      The calculation of the amount of occasional income pertaining to a maturity refund, etc. for a Resident who receives payment of the maturity refund, etc. under a casualty insurance policy or similar contract (meaning the casualty insurance policy or similar contract prescribed in the preceding paragraph and an insurance policy concluded by a small amount and short term insurer prescribed in Article 2, paragraph (18) (Definitions) of the Insurance Business Act that is similar to an insurance policy concluded by a casualty insurance company prescribed in paragraph (4) of that Article or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article (referred to as a "casualty insurance policy" in paragraph (4)); the same applies hereinafter in this paragraph and the following paragraph), for the year in which the Resident receives payment thereof, is as follows:
      <sup>machine translation, not official</sup>

        **一**  当該満期返戻金等の支払の基礎となる損害保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額で、当該満期返戻金等とともに又は当該満期返戻金等の支払を受けた後に支払を受けるものは、その年分の一時所得に係る総収入金額に算入する。
        <sup>art-184/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-2/item-1</sup>
        The amount of surplus distributed or rebate received under the casualty insurance policy or similar contract that forms the basis of payment of that maturity refund, etc., which is received together with that maturity refund, etc. or after receipt of payment of that maturity refund, etc., is to be included in the gross revenue pertaining to occasional income for that year;
        <sup>machine translation, not official</sup>

        **二**  当該損害保険契約等に係る保険料又は掛金の総額は、その年分の一時所得の金額の計算上、支出した金額に算入する。
        <sup>art-184/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-2/item-2</sup>
        The total amount of insurance premiums or installments pertaining to that casualty insurance policy or similar contract is to be included in the amount expended in calculating the amount of occasional income for that year.
        <sup>machine translation, not official</sup>

      **第三項**  前二項に規定する保険料又は掛金の総額は、当該損害保険契約等に係る保険料又は掛金の総額から次に掲げる金額を控除して計算するものとする。
      <sup>art-184/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-3</sup>
      The total amount of insurance premiums or installments prescribed in the preceding two paragraphs is to be calculated by deducting the following amounts from the total amount of insurance premiums or installments pertaining to that casualty insurance policy or similar contract:
      <sup>machine translation, not official</sup>

        **一**  事業を営む個人又は法人が当該個人のその事業に係る使用人又は当該法人の使用人のために支出した当該損害保険契約等に係る保険料又は掛金で当該個人のその事業に係る不動産所得の金額、事業所得の金額若しくは山林所得の金額又は当該法人の各事業年度の所得の金額の計算上必要経費又は損金の額に算入されるもののうち、これらの使用人の給与所得に係る収入金額に含まれないものの額
        <sup>art-184/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-3/item-1</sup>
        Of the insurance premiums or installments pertaining to that casualty insurance policy or similar contract that an individual carrying on a business or a corporation has expended for employees of that individual in relation to that business or employees of that corporation, and that are included in necessary expenses or deductible expenses in calculating the amount of real property income, the amount of business income or the amount of timber income of that individual in relation to that business, or the amount of income for each business year of that corporation, the amount of those not included in the revenue pertaining to salary income of those employees;
        <sup>machine translation, not official</sup>

        **二**  当該年金の支払開始の日前又は当該満期返戻金等の支払の日前に当該損害保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該損害保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該保険料若しくは掛金の払込みに充てた場合における当該剰余金又は割戻金の額
        <sup>art-184/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-3/item-2</sup>
        The amount of surplus or rebate in the case where, before the date of commencement of payment of that annuity or before the date of payment of that maturity refund, etc., a distribution of surplus or a rebate was received under that casualty insurance policy or similar contract, or surplus distributed or rebate received under that casualty insurance policy or similar contract was applied to the payment of those insurance premiums or installments.
        <sup>machine translation, not official</sup>

      **第四項**  前二項に規定する満期返戻金等とは、次に掲げるものをいう。
      <sup>art-184/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-4</sup>
      The maturity refund, etc. prescribed in the preceding two paragraphs means the following:
      <sup>machine translation, not official</sup>

        **一**  第一項に規定する保険契約、法第七十七条第二項第一号に掲げる契約又は法第二百七条第三号に掲げる契約で損害保険契約に該当するもののうち保険期間の満了後満期返戻金を支払う旨の特約がされているものに基づき支払を受ける満期返戻金及び解約返戻金（第一項に規定する損害保険契約等に基づく年金として当該損害保険契約等の保険期間の満了後に支払われる満期返戻金を除く。）
        <sup>art-184/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-4/item-1</sup>
        Maturity refunds and cancellation refunds received under an insurance policy prescribed in paragraph (1), a contract set out in Article 77, paragraph (2), item (i) of the Act or a contract set out in Article 207, item (iii) of the Act, being a policy or contract that falls under a casualty insurance policy and for which a special agreement to pay a maturity refund after the expiry of the insurance period has been made (excluding maturity refunds paid after the expiry of the insurance period of a casualty insurance policy or similar contract prescribed in paragraph (1) as an annuity under that casualty insurance policy or similar contract);
        <sup>machine translation, not official</sup>

        **二**  法第七十七条第二項第二号に掲げる契約又は法第二百七条第三号に掲げる契約で損害保険契約以外のもののうち建物又は動産の共済期間中の耐存を共済事故とする共済に係る契約に基づき支払を受ける共済金（当該建物又は動産の耐存中に当該期間が満了したことによるものに限る。）及び解約返戻金
        <sup>art-184/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-4/item-2</sup>
        Mutual aid benefits (limited to those arising from the expiry of the period during the survival of the building or movables) and cancellation refunds received under a contract set out in Article 77, paragraph (2), item (ii) of the Act or a contract set out in Article 207, item (iii) of the Act, being a contract other than a casualty insurance policy that concerns mutual aid in which the mutual aid event is the survival of a building or movables throughout the mutual aid period;
        <sup>machine translation, not official</sup>

        **三**  保険業法第二条第十八項に規定する少額短期保険業者の締結した損害保険契約に類する保険契約のうち返戻金を支払う旨の特約がされているものに基づき支払を受ける返戻金
        <sup>art-184/par-4/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-4/item-3</sup>
        Refunds received under an insurance policy, of which a special agreement to pay a refund has been made, that is concluded by a small amount and short term insurer prescribed in Article 2, paragraph (18) of the Insurance Business Act and is similar to casualty insurance policies.
        <sup>machine translation, not official</sup>

---

## Cites
- art-184/par-1: 法第七十六条第六項第四号 → 所得税法 第七十六条第六項第四号 (Article 76, paragraph (6), item (iv)), art-76/par-6/item-4 — https://japanlaw.org/en/income-tax-act/art-76/par-6/item-4 (e-Gov law ID 340AC0000000033)
- art-184/par-1: 法第七十七条第二項 → 所得税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/en/income-tax-act/art-77/par-2 (e-Gov law ID 340AC0000000033)
- art-184/par-1: 第三百二十六条第二項 → 所得税法施行令 第三百二十六条第二項 (Article 326, paragraph (2)), art-326/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-326/par-2
- art-184/par-1: 第二号 → 所得税法施行令 第三百二十六条第二項第二号 (Article 326, paragraph (2), item (ii)), art-326/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-326/par-2/item-2
- art-184/par-1: この項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1
- art-184/par-1/item-3: 前号 → 所得税法施行令 第百八十四条第一項第二号 (Article 184, paragraph (1), item (ii)), art-184/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1/item-2
- art-184/par-2: 前項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1
- art-184/par-2: 保険業法第二条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-184/par-2: 同条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-184/par-2: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-184/par-2: 第四項 → 所得税法施行令 第百八十四条第四項 (Article 184, paragraph (4)), art-184/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-4
- art-184/par-2: この項 → 所得税法施行令 第百八十四条第二項 (Article 184, paragraph (2)), art-184/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-2
- art-184/par-2: 次項 → 所得税法施行令 第百八十四条第三項 (Article 184, paragraph (3)), art-184/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-3
- art-184/par-3: 前二項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1
- art-184/par-3: 前二項 → 所得税法施行令 第百八十四条第二項 (Article 184, paragraph (2)), art-184/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-2
- art-184/par-4: 前二項 → 所得税法施行令 第百八十四条第二項 (Article 184, paragraph (2)), art-184/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-2
- art-184/par-4: 前二項 → 所得税法施行令 第百八十四条第三項 (Article 184, paragraph (3)), art-184/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-3
- art-184/par-4/item-1: 第一項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1
- art-184/par-4/item-1: 法第七十七条第二項第一号 → 所得税法 第七十七条第二項第一号 (Article 77, paragraph (2), item (i)), art-77/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-77/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-184/par-4/item-1: 法第二百七条第三号 → 所得税法 第二百七条第一項第三号 (Article 207, paragraph (1), item (iii)), art-207/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-207/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-184/par-4/item-2: 法第七十七条第二項第二号 → 所得税法 第七十七条第二項第二号 (Article 77, paragraph (2), item (ii)), art-77/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-77/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-184/par-4/item-2: 法第二百七条第三号 → 所得税法 第二百七条第一項第三号 (Article 207, paragraph (1), item (iii)), art-207/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-207/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-184/par-4/item-3: 保険業法第二条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection

## Cited by

26 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第三十条第一項第二号（非課税とされる保険金、損害賠償金等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-30/par-1/item-2
- 所得税法施行令 第百八十三条第三項第一号（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-183/par-3/item-1
- 所得税法施行令 第百八十三条第四項第三号（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-183/par-4/item-3
- 所得税法施行令 第百八十四条第一項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1
- 所得税法施行令 第百八十四条第一項第三号（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1/item-3
- 所得税法施行令 第百八十四条第二項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-2
- 所得税法施行令 第百八十四条第三項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-3
- 所得税法施行令 第百八十四条第四項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-4
- 所得税法施行令 第百八十四条第四項第一号（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-4/item-1
- 所得税法施行令 第百八十六条第一項（相続等に係る損害保険契約等に基づく年金に係る雑所得の金額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-186/par-1
- 所得税法施行令 第百八十六条第一項第六号（相続等に係る損害保険契約等に基づく年金に係る雑所得の金額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-186/par-1/item-6
- 所得税法施行令 第百八十六条第二項（相続等に係る損害保険契約等に基づく年金に係る雑所得の金額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-186/par-2
- 所得税法施行令 第百八十六条第三項（相続等に係る損害保険契約等に基づく年金に係る雑所得の金額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-186/par-3
- 所得税法施行令 第二百八十七条第一項（年金に係る契約の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-287/par-1
- 所得税法施行令 第二百九十六条第一項第三号（生命保険契約等に基づく年金等に係る課税標準） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-296/par-1/item-3
- 所得税法施行令 第三百二十六条第三項第二号（生命保険契約等に基づく年金に係る源泉徴収） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-326/par-3/item-2
- 所得税法施行令 第三百五十一条第二項第一号（生命保険金に類する給付等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-2/item-1
- 所得税法施行令 附則第十三条第一項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-13/par-1
- 所得税法施行令 附則第十三条第二項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-13/par-2
- 所得税法施行令 附則第十三条第一項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-13/par-1
- 所得税法施行令 附則第六条第一項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4232-195/art-6/par-1
- 所得税法施行規則 第三十八条の三第一項（損害保険契約等に基づく年金に係る支払総額の見込額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38-3/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十七条第一項（損害保険等給付の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十七条第一項第四号（損害保険等給付の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-4 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十七条第三項（損害保険等給付の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-3 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十七条第三項第一号（損害保険等給付の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-3/item-1 (e-Gov law ID 340M50000040011)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-050, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T205255-001, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06