# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百十一条 (Article 211)

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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: 第二百十一条 (Article 211)（年金給付契約の対象となる契約の範囲） — address `art-211`
- 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-211
- 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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### 第二百十一条（年金給付契約の対象となる契約の範囲） — Scope of Contracts Subject to Annuity Contracts
<sup>caption: machine translation, not official</sup>
<sup>art-211 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-211</sup>

  **第一項**  法第七十六条第八項（生命保険料控除）に規定する年金を給付する定めのある契約で政令で定めるものは、次に掲げる契約とする。
  <sup>art-211/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1</sup>
  The contracts specified by Cabinet Order that provide for the payment of annuities as prescribed in Article 76, paragraph (8) (Life Insurance Premium Deduction) of the Act are the following contracts:
  <sup>machine translation, not official</sup>

    **一**  法第七十六条第五項第一号に掲げる契約で年金の給付を目的とするもの（退職年金の給付を目的とするものを除く。）のうち、当該契約の内容（同条第三項に規定する特約が付されている契約又は他の保険契約に附帯して締結した契約にあつては、当該特約又は他の保険契約の内容を除く。）が次に掲げる要件を満たすもの
    <sup>art-211/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-1</sup>
    a contract listed in Article 76, paragraph (5), item (i) of the Act that has the purpose of paying annuities (excluding one that has the purpose of paying retirement pensions) and whose contents (in the case of a contract to which a special clause prescribed in paragraph (3) of that Article is attached or a contract concluded as ancillary to another insurance policy, excluding the contents of that special clause or other insurance policy) satisfy the following requirements:
    <sup>machine translation, not official</sup>

      **イ**  当該契約に基づく年金以外の金銭の支払（剰余金の分配及び解約返戻金の支払を除く。）は、当該契約で定める被保険者が死亡し、又は重度の障害に該当することとなつた場合に限り行うものであること。
      <sup>art-211/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-1/sub-1</sup>
      that payments of money under that contract other than annuities (excluding distributions of surplus and payments of cancellation refunds) are made only where the insured person specified in that contract dies or comes to fall under a severe disability;
      <sup>machine translation, not official</sup>

      **ロ**  当該契約で定める被保険者が死亡し、又は重度の障害に該当することとなつた場合に支払う金銭の額は、当該契約の締結の日以後の期間又は支払保険料の総額に応じて逓増的に定められていること。
      <sup>art-211/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-1/sub-2</sup>
      that the amount of money to be paid where the insured person specified in that contract dies or comes to fall under a severe disability is set so as to increase progressively in accordance with the period on or after the date of conclusion of that contract or the total amount of the insurance premiums paid;
      <sup>machine translation, not official</sup>

      **ハ**  当該契約に基づく年金の支払は、当該年金の支払期間を通じて年一回以上定期に行うものであり、かつ、当該契約に基づき支払うべき年金（年金の支払開始日から一定の期間内に年金受取人が死亡してもなお年金を支払う旨の定めのある契約にあつては、当該一定の期間内に支払うべき年金とする。）の一部を一括して支払う旨の定めがないこと。
      <sup>art-211/par-1/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-1/sub-3</sup>
      that annuities under that contract are paid periodically at least once a year throughout the payment period of the annuity, and that there is no provision for paying in a lump sum a portion of the annuities to be paid under that contract (for a contract with a provision that annuities continue to be paid even if the annuity recipient dies within a certain period from the payment start date of the annuity, the annuities to be paid within that certain period); and
      <sup>machine translation, not official</sup>

      **ニ**  当該契約に基づく剰余金の金銭による分配（当該分配を受ける剰余金をもつて当該契約に係る保険料の払込みに充てられる部分を除く。）は、年金の支払開始日前において行わないもの又は当該剰余金の分配をする日の属する年において払い込むべき当該保険料の金額の範囲内の額とするものであること。
      <sup>art-211/par-1/item-1/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-1/sub-4</sup>
      that a distribution of surplus in money under that contract (excluding the portion of the surplus to be distributed that is applied to the payment of the insurance premiums pertaining to that contract) is either not made before the payment start date of the annuity or is within the amount of the insurance premiums to be paid in the year that includes the day on which that surplus is distributed;
      <sup>machine translation, not official</sup>

    **二**  法第七十六条第五項第二号に規定する旧簡易生命保険契約で年金の給付を目的とするもの（退職年金の給付を目的とするものを除く。）のうち、当該契約の内容（同条第三項に規定する特約が付されている契約にあつては、当該特約の内容を除く。）が前号イからニまでに掲げる要件を満たすもの
    <sup>art-211/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-2</sup>
    among former postal life insurance policies prescribed in Article 76, paragraph (5), item (ii) of the Act that are for the purpose of providing annuity benefits (excluding those for the purpose of providing retirement pension benefits), those whose contents (in the case of a contract to which a special provision prescribed in paragraph (3) of that Article is attached, excluding the contents of that special provision) satisfy the requirements set out in (a) through (d) of the preceding item;
    <sup>machine translation, not official</sup>

    **三**  第二百十条第一号及び第二号（生命共済契約等の範囲）に掲げる生命共済に係る契約（法第七十六条第五項第三号に規定する農業協同組合の締結した生命共済に係る契約を含む。）で年金の給付を目的とするもの（退職年金の給付を目的とするものを除く。次号において同じ。）のうち、当該契約の内容（法第七十六条第三項に規定する特約が付されている契約又は他の生命共済に係る契約に附帯して締結した契約にあつては、当該特約又は他の生命共済に係る契約の内容を除く。次号ロにおいて同じ。）が第一号イからニまでに掲げる要件に相当する要件その他の財務省令で定める要件を満たすもの
    <sup>art-211/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-3</sup>
    among contracts pertaining to life mutual aid set out in Article 210, items (i) and (ii) (Scope of Life Mutual Aid Contracts or Similar Contracts) (including contracts pertaining to life mutual aid concluded by an agricultural cooperative prescribed in Article 76, paragraph (5), item (iii) of the Act) that are for the purpose of providing annuity benefits (excluding those for the purpose of providing retirement pension benefits; the same applies in the following item), those whose contents (in the case of a contract to which a special provision prescribed in Article 76, paragraph (3) of the Act is attached or a contract concluded incidentally to another contract pertaining to life mutual aid, excluding the contents of that special provision or of that other contract pertaining to life mutual aid; the same applies in (b) of the following item) satisfy requirements equivalent to the requirements set out in (a) through (d) of item (i) and other requirements specified by Ministry of Finance Order;
    <sup>machine translation, not official</sup>

    **四**  第二百十条第三号及び第五号に掲げる生命共済に係る契約で年金の給付を目的とするもののうち、次に掲げる要件を満たすものとして財務大臣の指定するもの
    <sup>art-211/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-4</sup>
    among contracts pertaining to life mutual aid set out in Article 210, items (iii) and (v) that are for the purpose of providing annuity benefits, those designated by the Minister of Finance as satisfying the following requirements:
    <sup>machine translation, not official</sup>

      **イ**  当該年金の給付を目的とする生命共済に関する事業に関し、適正に経理の区分が行われていること及び当該事業の継続が確実であると見込まれること並びに当該契約に係る掛金の安定運用が確保されていること。
      <sup>art-211/par-1/item-4/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-4/sub-1</sup>
      that with regard to the business relating to life mutual aid for the purpose of providing that annuity, accounting is properly segregated, continuation of that business is expected to be assured, and stable management of the installments pertaining to that contract is ensured;
      <sup>machine translation, not official</sup>

      **ロ**  当該契約に係る年金の額及び掛金の額が適正な保険数理に基づいて定められており、かつ、当該契約の内容が第一号イからニまでに掲げる要件に相当する要件を満たしていること。
      <sup>art-211/par-1/item-4/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-4/sub-2</sup>
      that the amount of the annuity and the amount of the installments pertaining to that contract are determined on the basis of sound actuarial calculation, and the contents of that contract satisfy requirements equivalent to the requirements set out in (a) through (d) of item (i).
      <sup>machine translation, not official</sup>

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## Cites
- art-211/par-1: 法第七十六条第八項 → 所得税法 第七十六条第八項 (Article 76, paragraph (8)), art-76/par-8 — https://japanlaw.org/en/income-tax-act/art-76/par-8 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-1: 法第七十六条第五項第一号 → 所得税法 第七十六条第五項第一号 (Article 76, paragraph (5), item (i)), art-76/par-5/item-1 — https://japanlaw.org/en/income-tax-act/art-76/par-5/item-1 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-1: 同条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/en/income-tax-act/art-76/par-3 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-2: 法第七十六条第五項第二号 → 所得税法 第七十六条第五項第二号 (Article 76, paragraph (5), item (ii)), art-76/par-5/item-2 — https://japanlaw.org/en/income-tax-act/art-76/par-5/item-2 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-2: 同条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/en/income-tax-act/art-76/par-3 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-2: 前号 → 所得税法施行令 第二百十一条第一項第一号 (Article 211, paragraph (1), item (i)), art-211/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-1
- art-211/par-1/item-3: 第二百十条第一号 → 所得税法施行令 第二百十条第一項第一号 (Article 210, paragraph (1), item (i)), art-210/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-210/par-1/item-1
- art-211/par-1/item-3: 第二号 → 所得税法施行令 第二百十条第一項第二号 (Article 210, paragraph (1), item (ii)), art-210/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-210/par-1/item-2
- art-211/par-1/item-3: 法第七十六条第五項第三号 → 所得税法 第七十六条第五項第三号 (Article 76, paragraph (5), item (iii)), art-76/par-5/item-3 — https://japanlaw.org/en/income-tax-act/art-76/par-5/item-3 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-3: 次号 → 所得税法施行令 第二百十一条第一項第四号 (Article 211, paragraph (1), item (iv)), art-211/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-4
- art-211/par-1/item-3: 法第七十六条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/en/income-tax-act/art-76/par-3 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-3: 第一号 → 所得税法施行令 第二百十一条第一項第一号 (Article 211, paragraph (1), item (i)), art-211/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-1
- art-211/par-1/item-4: 第二百十条第三号 → 所得税法施行令 第二百十条第一項第三号 (Article 210, paragraph (1), item (iii)), art-210/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-210/par-1/item-3
- art-211/par-1/item-4: 第五号 → 所得税法施行令 第二百十条第一項第五号 (Article 210, paragraph (1), item (v)), art-210/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-210/par-1/item-5
- art-211/par-1/item-4/sub-2: 第一号 → 所得税法施行令 第二百十一条第一項第一号 (Article 211, paragraph (1), item (i)), art-211/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-1

## Cited by

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

- 所得税法施行令 第二百十一条第一項第二号（年金給付契約の対象となる契約の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-2
- 所得税法施行令 第二百十一条第一項第三号（年金給付契約の対象となる契約の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-3
- 所得税法施行令 第二百十一条第一項第四号ロ（年金給付契約の対象となる契約の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-4/sub-2
- 所得税法施行令 第二百十二条第一項（生命保険料控除の対象となる年金給付契約の要件） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-212/par-1
- 所得税法施行令 附則第四条第一項（個人年金保険契約等の対象となる契約の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-4/par-1
- 所得税法施行規則 第四十条の七第一項（年金給付契約の対象となる共済に係る契約の要件の細目） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十条の七第一項第一号（年金給付契約の対象となる共済に係る契約の要件の細目） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第三条第一項（個人年金保険契約等の対象となる共済に係る契約の要件の細目に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-3/par-1 (e-Gov law ID 340M50000040011)

---

## 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-20261106T163957-075, 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