# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百十四条 (Article 214)

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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: 第二百十四条 (Article 214)（地震保険料控除の対象となる共済に係る契約の範囲） — address `art-214`
- 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-214
- 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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### 第二百十四条（地震保険料控除の対象となる共済に係る契約の範囲） — Scope of Contracts for Mutual Aid Eligible for Earthquake Insurance Premium Deduction
<sup>caption: machine translation, not official</sup>
<sup>art-214 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-214</sup>

  **第一項**  法第七十七条第二項第二号（地震保険料控除）に規定する政令で定める共済に係る契約は、次に掲げる契約とする。
  <sup>art-214/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1</sup>
  The contracts pertaining to mutual aid specified by Cabinet Order prescribed in Article 77, paragraph (2), item (ii) (Earthquake Insurance Premium Deduction) of the Act are the following contracts.
  <sup>machine translation, not official</sup>

    **一**  農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会の締結した建物更生共済又は火災共済に係る契約
    <sup>art-214/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1/item-1</sup>
    contracts pertaining to building rehabilitation mutual aid or mutual aid for fire damage concluded by a federation of agricultural cooperatives that conducts the business set out in Article 10, paragraph (1), item (x) (Facilities Relating to Mutual Aid) of the Agricultural Co-operatives Act;
    <sup>machine translation, not official</sup>

    **二**  農業保険法（昭和二十二年法律第百八十五号）第九十七条第一項第六号（共済事業の種類）又は第百六十三条第二項（共済金を交付する事業）の事業を行う農業共済組合又は農業共済組合連合会の締結した火災共済その他建物を共済の目的とする共済に係る契約
    <sup>art-214/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1/item-2</sup>
    contracts pertaining to mutual aid for fire damage and other mutual aid whose object of mutual aid is a building, concluded by an agricultural mutual relief association or a federation of agricultural mutual relief associations that conducts the business set out in Article 97, paragraph (1), item (vi) (Types of Mutual Aid Business) or Article 163, paragraph (2) (Business of Paying Mutual Aid Benefits) of the Agricultural Insurance Act (Act No. 185 of 1947);
    <sup>machine translation, not official</sup>

    **三**  水産業協同組合法第十一条第一項第十二号（事業の種類）若しくは第九十三条第一項第六号の二（事業の種類）の事業を行う漁業協同組合若しくは水産加工業協同組合又は共済水産業協同組合連合会の締結した建物若しくは動産の共済期間中の耐存を共済事故とする共済又は火災共済に係る契約（漁業協同組合又は水産加工業協同組合の締結した契約にあつては、財務省令で定める要件を備えているものに限る。）
    <sup>art-214/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1/item-3</sup>
    contracts pertaining to mutual aid whose mutual aid accident is the survival of a building or movable property during the mutual aid period, or pertaining to mutual aid for fire damage, concluded by a fishery cooperative or fishery processing cooperative that conducts the business set out in Article 11, paragraph (1), item (xii) (Types of Business) or Article 93, paragraph (1), item (vi)-2 (Types of Business) of the Fishery Industry Cooperative Act, or by a federation of fishery cooperatives for mutual aid (in the case of a contract concluded by a fishery cooperative or fishery processing cooperative, limited to one that meets the requirements specified by Ministry of Finance Order);
    <sup>machine translation, not official</sup>

    **四**  中小企業等協同組合法第九条の九第三項（協同組合連合会）に規定する火災等共済組合の締結した火災共済に係る契約
    <sup>art-214/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1/item-4</sup>
    contracts pertaining to mutual aid for fire damage concluded by a fire, etc. mutual aid cooperative prescribed in Article 9-9, paragraph (3) (Federations of Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act;
    <sup>machine translation, not official</sup>

    **五**  消費生活協同組合法第十条第一項第四号（事業の種類）の事業を行う消費生活協同組合連合会の締結した火災共済又は自然災害共済に係る契約
    <sup>art-214/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1/item-5</sup>
    contracts pertaining to mutual aid for fire damage or mutual aid for natural Disasters concluded by a federation of consumer cooperatives that conducts the business set out in Article 10, paragraph (1), item (iv) (Types of Business) of the Consumer Cooperatives Act;
    <sup>machine translation, not official</sup>

    **六**  法律の規定に基づく共済に関する事業を行う法人の締結した火災共済又は自然災害共済に係る契約でその事業及び契約の内容が前各号に掲げるものに準ずるものとして財務大臣の指定するもの
    <sup>art-214/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1/item-6</sup>
    contracts pertaining to mutual aid for fire damage or mutual aid for natural Disasters concluded by a juridical person that conducts a business relating to mutual aid based on the provisions of an Act, for which the business and the contents of the contracts are designated by the Minister of Finance as being equivalent to those set out in the preceding items.
    <sup>machine translation, not official</sup>

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## Cites
- art-214/par-1: 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-214/par-1/item-1: 農業協同組合法第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection
- art-214/par-1/item-2: 農業保険法（昭和二十二年法律第百八十五号）第九十七条第一項第六号 → e-Gov law 322AC0000000185, 第九十七条第一項第六号 (Article 97, paragraph (1), item (vi)), art-97/par-1/item-6 — not held in this collection
- art-214/par-1/item-2: 第百六十三条第二項 → e-Gov law 322AC0000000185, 第百六十三条第二項 (Article 163, paragraph (2)), art-163/par-2 — not held in this collection
- art-214/par-1/item-3: 水産業協同組合法第十一条第一項第十二号 → e-Gov law 323AC0000000242, 第十一条第一項第十二号 (Article 11, paragraph (1), item (xii)), art-11/par-1/item-12 — not held in this collection
- art-214/par-1/item-3: 第九十三条第一項第六号の二 → e-Gov law 323AC0000000242, 第九十三条第一項第六号の二 (Article 93, paragraph (1), item (vi-2)), art-93/par-1/item-6-2 — not held in this collection
- art-214/par-1/item-4: 中小企業等協同組合法第九条の九第三項 → e-Gov law 324AC0000000181, 第九条の九第三項 (Article 9-9, paragraph (3)), art-9-9/par-3 — not held in this collection
- art-214/par-1/item-5: 消費生活協同組合法第十条第一項第四号 → e-Gov law 323AC0000000200, 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — not held in this collection
- art-214/par-1/item-6: 前各号 → 所得税法施行令 第二百十四条第一項第一号 (Article 214, paragraph (1), item (i)), art-214/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1/item-1
- art-214/par-1/item-6: 前各号 → 所得税法施行令 第二百十四条第一項第二号 (Article 214, paragraph (1), item (ii)), art-214/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1/item-2
- art-214/par-1/item-6: 前各号 → 所得税法施行令 第二百十四条第一項第三号 (Article 214, paragraph (1), item (iii)), art-214/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1/item-3
- art-214/par-1/item-6: 前各号 → 所得税法施行令 第二百十四条第一項第四号 (Article 214, paragraph (1), item (iv)), art-214/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1/item-4
- art-214/par-1/item-6: 前各号 → 所得税法施行令 第二百十四条第一項第五号 (Article 214, paragraph (1), item (v)), art-214/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1/item-5

## Cited by

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

- 所得税法施行令 第二百十四条第一項第六号（地震保険料控除の対象となる共済に係る契約の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-214/par-1/item-6
- 所得税法施行令 附則第七条第一項（地震保険料控除の対象となる共済に係る契約の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-7/par-1
- 所得税法施行規則 第四十条の八第一項（地震保険料控除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-40-8/par-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-20261106T163957-075, 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