# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百八十七条 (Article 287) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-287. 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: 第二百八十七条 (Article 287)（年金に係る契約の範囲） — address `art-287` - 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-287 - 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. --- ### 第二百八十七条（年金に係る契約の範囲） — (Scope of Contracts for Pensions) caption: Ministry of Justice translation — Japanese Law Translation Database System art-287 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-287 **第一項** 法第百六十一条第一項第十四号（国内源泉所得）に規定する政令で定める契約は、第百八十三条第三項（生命保険契約等の意義）に規定する生命保険契約等又は第百八十四条第一項（損害保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する損害保険契約等であつて、年金を給付する定めのあるものとする。 art-287/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-287/par-1 The contracts specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xiv) (Domestic Source Income) of the Act are to be a life insurance contract, etc. prescribed in Article 183, paragraph (3) (Meaning of Life Insurance Contract, etc.) or a casualty insurance policy or similar contract prescribed in Article 184, paragraph (1) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Casualty Insurance Annuities, etc.), which specify the payment of annuities. machine translation, not official --- ## Cites - art-287/par-1: 法第百六十一条第一項第十四号 → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-14 (e-Gov law ID 340AC0000000033) - art-287/par-1: 第百八十三条第三項 → 所得税法施行令 第百八十三条第三項 (Article 183, paragraph (3)), art-183/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-183/par-3 - art-287/par-1: 第百八十四条第一項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百九十六条第一項第一号（生命保険契約等に基づく年金等に係る課税標準） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-296/par-1/item-1 - 所得税法施行令 第二百九十六条第一項第二号（生命保険契約等に基づく年金等に係る課税標準） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-296/par-1/item-2 - 所得税法施行令 第二百九十六条第一項第三号（生命保険契約等に基づく年金等に係る課税標準） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-296/par-1/item-3 --- ## 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-20261106T173921-075, 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