# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百八条の四 (Article 208-4) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-4. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第二百八条の四 (Article 208-4)（旧生命保険料の対象とならない保険料） — address `art-208-4` - 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-208-4 - 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. --- ### 第二百八条の四（旧生命保険料の対象とならない保険料） — Insurance Premiums Not Subject to Old Life Insurance Premiums caption: machine translation, not official art-208-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-4 **第一項** 法第七十六条第一項（生命保険料控除）に規定する政令で定める旧生命保険契約等に係る保険料又は掛金は、次に掲げる保険料とする。 art-208-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-4/par-1 The insurance premiums or contributions pertaining to old life insurance contracts, etc. specified by Cabinet Order as prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act are the following insurance premiums: machine translation, not official **一** 一定の偶然の事故によつて生ずることのある損害をてん補する旨の特約（法第七十六条第六項第四号に掲げる契約又は同条第一項に規定する保険金等（第二百八条の六（介護医療保険契約等に係る保険金等の支払事由の範囲）及び第二百九条（生命保険料控除の対象とならない保険契約等）において「保険金等」という。）の支払事由が身体の傷害のみに基因することとされているもの（次号において「傷害保険契約」という。）を除く。）が付されている保険契約に係る保険料のうち、当該特約に係る保険料 art-208-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-4/par-1/item-1 among the insurance premiums pertaining to an insurance policy to which a special clause to the effect of covering damage that may arise from a certain accidental event is attached (excluding one that is a contract listed in Article 76, paragraph (6), item (iv) of the Act or one under which the payment event of the insurance proceeds or similar benefits prescribed in paragraph (1) of that Article (referred to as "insurance proceeds or similar benefits" in Article 208-6 (Scope of Payment Events of Insurance Proceeds or Similar Benefits Pertaining to Nursing Care and Medical Insurance Policies, etc.) and Article 209 (Insurance Policies, etc. Not Subject to Life Insurance Premium Deduction)) is stipulated to arise solely from bodily injury (referred to as a "personal accident insurance contract" in the following item)), the insurance premiums pertaining to that special clause; and machine translation, not official **二** 法第七十六条第六項第四号に掲げる契約の内容と法第七十七条第二項第一号（地震保険料控除）に掲げる契約（傷害保険契約を除く。）の内容とが一体となつて効力を有する一の保険契約に係る保険料 art-208-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-4/par-1/item-2 insurance premiums pertaining to one insurance policy that takes effect with the contents of the contract listed in Article 76, paragraph (6), item (iv) of the Act and the contents of the contract listed in Article 77, paragraph (2), item (i) (Earthquake Insurance Premium Deduction) of the Act (excluding a personal accident insurance contract) combined into one. machine translation, not official --- ## Cites - art-208-4/par-1: 法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 (e-Gov law ID 340AC0000000033) - art-208-4/par-1/item-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-208-4/par-1/item-1: 同条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 (e-Gov law ID 340AC0000000033) - art-208-4/par-1/item-1: 第二百八条の六 → 所得税法施行令 第二百八条の六 (Article 208-6), art-208-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-6 - art-208-4/par-1/item-1: 第二百九条 → 所得税法施行令 第二百九条 (Article 209), art-209 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-209 - art-208-4/par-1/item-1: 次号 → 所得税法施行令 第二百八条の四第一項第二号 (Article 208-4, paragraph (1), item (ii)), art-208-4/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-4/par-1/item-2 - art-208-4/par-1/item-2: 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-208-4/par-1/item-2: 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) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第二百八条の四第一項第一号（旧生命保険料の対象とならない保険料） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-4/par-1/item-1 --- ## 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