# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百八条 (Article 208)

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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: 第二百八条 (Article 208)（社会保険料の範囲） — address `art-208`
- 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-208
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

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
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二百八条（社会保険料の範囲） — Scope of Social Insurance Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-208 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208</sup>

  **第一項**  法第七十四条第二項（社会保険料の意義）に規定する政令で定めるものは、次に掲げるものとする。
  <sup>art-208/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1</sup>
  Those specified by Cabinet Order as prescribed in Article 74, paragraph (2) (Meaning of Social Insurance Premiums) of the Act are the following:
  <sup>machine translation, not official</sup>

    **一**  労働者災害補償保険法第四章の二（特別加入）の規定により労働者災害補償保険の保険給付を受けることができることとされた者に係る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）の規定による保険料
    <sup>art-208/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-1</sup>
    insurance premiums under the provisions of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 84 of 1969) pertaining to a person who is to be eligible to receive insurance benefits of industrial accident compensation insurance pursuant to the provisions of Chapter IV-2 (Special Enrollment) of the Industrial Accident Compensation Insurance Act;
    <sup>machine translation, not official</sup>

    **二**  地方公共団体の職員が条例の規定により組織する団体（以下この号において「互助会」という。）の行う職員の相互扶助に関する制度で次に掲げる要件を備えているものとして財務省令で定めるところにより税務署長の承認を受けているものに基づき、その職員が負担する掛金
    <sup>art-208/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-2</sup>
    contributions borne by employees of a local government under a system of mutual aid among employees that is operated by an organization formed by the employees of the local government pursuant to the provisions of a Prefectural or Municipal Ordinance (hereinafter in this item referred to as a "mutual aid association"), being a system that has been approved by the district director, as provided by Ministry of Finance Order, as satisfying the following requirements:
    <sup>machine translation, not official</sup>

      **イ**  当該互助会の事業が、地方公務員等共済組合法第五十三条第一項第二号から第十三号まで（短期給付の種類等）に掲げる給付（当該給付に係る同法第六十一条（療養に関する退職又は死亡後の給付）の規定による給付を含む。）に類する給付のみを行うものであること。
      <sup>art-208/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-2/sub-1</sup>
      that the business of the mutual aid association provides only benefits similar to the benefits listed in Article 53, paragraph (1), items (ii) through (xiii) (Types of Short-Term Benefits, etc.) of the Local Public Officers, etc. Mutual Aid Association Act (including benefits under Article 61 (Benefits after Retirement or Death Pertaining to Medical Treatment) of that Act that pertain to those benefits);
      <sup>machine translation, not official</sup>

      **ロ**  イに規定する給付に要する費用は、主として当該職員が負担する掛金及び当該地方公共団体の補助金によつて充てられるものであること。
      <sup>art-208/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-2/sub-2</sup>
      that the expenses required for the benefits prescribed in (a) are principally covered by the contributions borne by those employees and the subsidies of that local government; and
      <sup>machine translation, not official</sup>

      **ハ**  当該互助会への加入資格のある者の全員が加入しているものであること。
      <sup>art-208/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-2/sub-3</sup>
      that all persons eligible to join the mutual aid association have joined it;
      <sup>machine translation, not official</sup>

    **三**  国家公務員共済組合法等の一部を改正する法律（昭和三十六年法律第百五十二号）附則第九条から第十一条まで（公庫等の復帰希望職員に関する経過措置）の規定による掛金
    <sup>art-208/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-3</sup>
    contributions under the provisions of Articles 9 through 11 (Transitional Measures for Employees Who Wish to Return to Public Corporations, etc.) of the Supplementary Provisions of the Act Partially Amending the National Public Officers Mutual Aid Association Act, etc. (Act No. 152 of 1961); or
    <sup>machine translation, not official</sup>

    **四**  平成二十五年厚生年金等改正法附則第五条第一項（存続厚生年金基金に係る改正前厚生年金保険法等の効力等）の規定によりなおその効力を有するものとされる旧厚生年金保険法（以下この号において「旧効力厚生年金保険法」という。）第百三十八条から第百四十一条まで（費用の負担）の規定により平成二十五年厚生年金等改正法附則第三条第十一号（定義）に規定する存続厚生年金基金の加入員として負担する掛金（旧効力厚生年金保険法第百四十条第四項（徴収金）の規定により負担する徴収金を含む。）
    <sup>art-208/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-4</sup>
    contributions borne as a fund member of a surviving employees' pension fund prescribed in Article 3, item (xi) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, under Articles 138 through 141 (Burden of Expenses) of the former Employees' Pension Insurance Act that remains in force pursuant to Article 5, paragraph (1) (Effect, etc. of the Employees' Pension Insurance Act Before Amendment, etc. Pertaining to Surviving Employees' Pension Funds) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (hereinafter in this item referred to as the "Employees' Pension Insurance Act kept in force") (including collected money borne under Article 140, paragraph (4) (Collected Money) of the Employees' Pension Insurance Act kept in force).
    <sup>machine translation, not official</sup>

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## Cites
- art-208/par-1: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act/art-74/par-2 (e-Gov law ID 340AC0000000033)
- art-208/par-1/item-2: この号 → 所得税法施行令 第二百八条第一項第二号 (Article 208, paragraph (1), item (ii)), art-208/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-2
- art-208/par-1/item-2/sub-1: 地方公務員等共済組合法第五十三条第一項第二号 → e-Gov law 337AC0000000152, 第五十三条第一項第二号 (Article 53, paragraph (1), item (ii)), art-53/par-1/item-2 — not held in this collection
- art-208/par-1/item-2/sub-1: 第十三号 → e-Gov law 337AC0000000152, 第五十三条第一項第十三号 (Article 53, paragraph (1), item (xiii)), art-53/par-1/item-13 — not held in this collection
- art-208/par-1/item-2/sub-1: 同法第六十一条 → e-Gov law 337AC0000000152, 第六十一条 (Article 61), art-61 — not held in this collection
- art-208/par-1/item-4: この号 → 所得税法施行令 第二百八条第一項第四号 (Article 208, paragraph (1), item (iv)), art-208/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-4
- art-208/par-1/item-4: 第百三十八条から第百四十一条まで → 所得税法施行令 第百三十八条 (Article 138), art-138 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-138
- art-208/par-1/item-4: 第百三十八条から第百四十一条まで → 所得税法施行令 第百三十九条 (Article 139), art-139 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-139
- art-208/par-1/item-4: 第百三十八条から第百四十一条まで → 所得税法施行令 第百三十九条の二 (Article 139-2), art-139-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-139-2
- art-208/par-1/item-4: 第百三十八条から第百四十一条まで → 所得税法施行令 第百四十条 (Article 140), art-140 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-140
- art-208/par-1/item-4: 第百三十八条から第百四十一条まで → 所得税法施行令 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-141

## Cited by

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

- 所得税法施行令 第二百八条第一項第二号（社会保険料の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-2
- 所得税法施行令 第二百八条第一項第四号（社会保険料の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-4
- 所得税法施行令 附則第十一条第一項（社会保険料控除に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-11/par-1
- 所得税法施行令 附則第四条第一項（社会保険料控除に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3452-105/art-4/par-1
- 所得税法施行令 附則第六条第一項（社会保険料控除に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-6/par-1
- 所得税法施行規則 第四十条の四第一項（社会保険料控除の対象となる互助会の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-4/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十条の四第一項第三号（社会保険料控除の対象となる互助会の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-4/par-1/item-3 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十条の四第一項第五号（社会保険料控除の対象となる互助会の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-4/par-1/item-5 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十五条第一項第二号イ（給与所得者の保険料控除申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-75/par-1/item-2/sub-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-20261106T173921-058, 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-20261106T173921-058, 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