# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三十条 (Article 30) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-30. 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: 第三十条 (Article 30)（非課税とされる保険金、損害賠償金等） — address `art-30` - 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-30 - 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. --- ### 第三十条（非課税とされる保険金、損害賠償金等） — Insurance Proceeds, Monetary Damages, etc. Treated as Nontaxable caption: machine translation, not official art-30 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-30 **第一項** 法第九条第一項第十八号（非課税所得）に規定する政令で定める保険金及び損害賠償金（これらに類するものを含む。）は、次に掲げるものその他これらに類するもの（これらのものの額のうちに同号の損害を受けた者の各種所得の金額の計算上必要経費に算入される金額を補塡するための金額が含まれている場合には、当該金額を控除した金額に相当する部分）とする。 art-30/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-30/par-1 The insurance proceeds and monetary damages (including those similar thereto) specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xviii) (Nontaxable Income) of the Act are the following and other items similar to them (where the amounts of these items include an amount to compensate for an amount that is included in necessary expenses in calculating Income in Each Class of the person who sustained the damage referred to in that item, the portion equivalent to the amount after deducting that amount): machine translation, not official **一** 損害保険契約（保険業法（平成七年法律第百五号）第二条第四項（定義）に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者（以下この号において「少額短期保険業者」という。）の締結したこれに類する保険契約をいう。以下この条において同じ。）に基づく保険金、生命保険契約（同法第二条第三項に規定する生命保険会社若しくは同条第八項に規定する外国生命保険会社等の締結した保険契約又は少額短期保険業者の締結したこれに類する保険契約をいう。以下この号において同じ。）又は旧簡易生命保険契約（郵政民営化法等の施行に伴う関係法律の整備等に関する法律（平成十七年法律第百二号）第二条（法律の廃止）の規定による廃止前の簡易生命保険法（昭和二十四年法律第六十八号）第三条（政府保証）に規定する簡易生命保険契約をいう。）に基づく給付金及び損害保険契約又は生命保険契約に類する共済に係る契約に基づく共済金で、身体の傷害に基因して支払を受けるもの並びに心身に加えられた損害につき支払を受ける慰謝料その他の損害賠償金（その損害に基因して勤務又は業務に従事することができなかつたことによる給与又は収益の補償として受けるものを含む。） art-30/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-30/par-1/item-1 insurance proceeds under a casualty insurance policy (meaning an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) (Definitions) of the Insurance Business Act (Act No. 105 of 1995) or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, or a similar insurance policy concluded by a small amount and short term insurer prescribed in paragraph (18) of that Article (hereinafter referred to as a "small amount and short term insurer" in this item); the same applies hereinafter in this Article), benefits under a life insurance contract (meaning an insurance policy concluded by a life insurance company prescribed in paragraph (3) of that Article or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, or a similar insurance policy concluded by a small amount and short term insurer; the same applies hereinafter in this item) or a former postal life insurance policy (meaning a postal life insurance policy prescribed in Article 3 (Government Guarantee) of the Postal Life Insurance Act (Act No. 68 of 1949) prior to its abolition under the provisions of Article 2 (Abolition of Acts) of the Act on the Arrangement, etc. of Related Acts Accompanying the Enforcement of the Postal Service Privatization Act, etc. (Act No. 102 of 2005)), and mutual aid benefits under a contract pertaining to mutual aid similar to a casualty insurance policy or life insurance contract, that are paid on account of bodily injury, and consolation money and other monetary damages paid for harm inflicted on the mind or body (including those received as compensation for salary or revenue lost because of being unable to engage in work or business on account of that harm); machine translation, not official **二** 損害保険契約に基づく保険金及び損害保険契約に類する共済に係る契約に基づく共済金（前号に該当するもの及び第百八十四条第四項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する満期返戻金等その他これに類するものを除く。）で資産の損害に基因して支払を受けるもの並びに不法行為その他突発的な事故により資産に加えられた損害につき支払を受ける損害賠償金（これらのうち第九十四条（事業所得の収入金額とされる保険金等）の規定に該当するものを除く。） art-30/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-30/par-1/item-2 insurance proceeds under a casualty insurance policy and mutual aid benefits under a contract pertaining to mutual aid similar to a casualty insurance policy (excluding those falling under the preceding item and maturity refunds, etc. prescribed in Article 184, paragraph (4) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Non-Life Insurance Pensions, etc.) and other similar items) that are paid on account of damage to assets, and monetary damages paid for damage inflicted on assets by a tort or other sudden accident (excluding, among these, those falling under the provisions of Article 94 (Insurance Proceeds or Similar Benefits Treated as Revenue from Business Income)); machine translation, not official **三** 心身又は資産に加えられた損害につき支払を受ける相当の見舞金（第九十四条の規定に該当するものその他役務の対価たる性質を有するものを除く。） art-30/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-30/par-1/item-3 reasonable sympathy payments paid for harm inflicted on the mind or body or damage inflicted on assets (excluding those falling under the provisions of Article 94 and others having the nature of consideration for services). machine translation, not official --- ## Cites - art-30/par-1: 法第九条第一項第十八号 → 所得税法 第九条第一項第十八号 (Article 9, paragraph (1), item (xviii)), art-9/par-1/item-18 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-18 (e-Gov law ID 340AC0000000033) - art-30/par-1/item-1: 保険業法（平成七年法律第百五号）第二条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - art-30/par-1/item-1: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection - art-30/par-1/item-1: 同条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection - art-30/par-1/item-1: この号 → 所得税法施行令 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-30/par-1/item-1 - art-30/par-1/item-1: この条 → 所得税法施行令 第三十条 (Article 30), art-30 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-30 - art-30/par-1/item-1: 同法第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-30/par-1/item-1: 同条第八項 → e-Gov law 407AC0000000105, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection - art-30/par-1/item-2: 前号 → 所得税法施行令 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-30/par-1/item-1 - art-30/par-1/item-2: 第百八十四条第四項 → 所得税法施行令 第百八十四条第四項 (Article 184, paragraph (4)), art-184/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-4 - art-30/par-1/item-2: 第九十四条 → 所得税法施行令 第九十四条 (Article 94), art-94 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-94 - art-30/par-1/item-3: 第九十四条 → 所得税法施行令 第九十四条 (Article 94), art-94 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-94 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三十条第一項第一号（非課税とされる保険金、損害賠償金等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-30/par-1/item-1 - 所得税法施行令 第三十条第一項第二号（非課税とされる保険金、損害賠償金等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-30/par-1/item-2 - 所得税法施行令 第百八十三条第三項第一号（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-183/par-3/item-1 - 所得税法施行令 第二百八十条第一項第三号（国内にある資産の運用又は保有により生ずる所得） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-1/item-3 - 所得税法施行令 第二百九十八条第五項（内国法人に係る所得税の課税標準） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-298/par-5 - 所得税法施行令 第三百五十一条第一項第一号（生命保険金に類する給付等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1/item-1 - 所得税法施行規則 第三十二条第三項第二号（耐用年数短縮が届出により認められる資産の更新の場合等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-32/par-3/item-2 (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-20261106T173921-008, 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-20261106T205255-001, 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