# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百八条の六 (Article 208-6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-6. 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: 第二百八条の六 (Article 208-6)（介護医療保険契約等に係る保険金等の支払事由の範囲） — address `art-208-6` - 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-208-6 - 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） — Scope of Payment Events of Insurance Proceeds or Similar Benefits Pertaining to Nursing Care and Medical Insurance Policies, etc. caption: machine translation, not official art-208-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-6 **第一項** 法第七十六条第二項（生命保険料控除）に規定する政令で定める事由は、次に掲げる事由とする。 art-208-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-6/par-1 The events specified by Cabinet Order as prescribed in Article 76, paragraph (2) (Life Insurance Premium Deduction) of the Act are the following events: machine translation, not official **一** 疾病にかかつたこと又は身体の傷害を受けたことを原因とする人の状態に基因して生ずる法第七十六条第二項に規定する医療費その他の費用を支払つたこと。 art-208-6/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-6/par-1/item-1 having paid medical expenses or other expenses prescribed in Article 76, paragraph (2) of the Act that arise on account of a person's condition resulting from having contracted a disease or suffered bodily injury; machine translation, not official **二** 疾病若しくは身体の傷害又はこれらを原因とする人の状態（法第七十六条第七項に規定する介護医療保険契約等に係る約款に、これらの事由に基因して一定額の保険金等を支払う旨の定めがある場合に限る。） art-208-6/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-6/par-1/item-2 a disease or bodily injury, or a person's condition resulting from these (limited to the case where the terms and conditions pertaining to a nursing care and medical insurance policy, etc. prescribed in Article 76, paragraph (7) of the Act provide for payment of a fixed amount of insurance proceeds or similar benefits on account of these events); or machine translation, not official **三** 疾病又は身体の傷害により就業することができなくなつたこと。 art-208-6/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-6/par-1/item-3 having become unable to work due to a disease or bodily injury. machine translation, not official --- ## Cites - art-208-6/par-1: 法第七十六条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/income-tax-act/art-76/par-2 (e-Gov law ID 340AC0000000033) - art-208-6/par-1/item-1: 法第七十六条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/income-tax-act/art-76/par-2 (e-Gov law ID 340AC0000000033) - art-208-6/par-1/item-2: 法第七十六条第七項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/en/income-tax-act/art-76/par-7 (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 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-059, 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