# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十九条 (Article 319)

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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: 第三百十九条 (Article 319)（保険料控除申告書に関する書類等の提出又は提示） — address `art-319`
- 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-319
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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### 第三百十九条（保険料控除申告書に関する書類等の提出又は提示） — Submission or Presentation of Documents, etc. Concerning the Return for Insurance Premium Deduction
<sup>caption: machine translation, not official</sup>
<sup>art-319 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319</sup>

    **第一項**  法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書を提出する居住者は、次の各号に掲げる場合には、当該各号に定める事項を証する書類又は当該書類に記載すべき事項を記録した電子証明書等（第二百六十二条第二項（確定申告書に関する書類等の提出又は提示）に規定する電子証明書等をいう。次条第二項において同じ。）に係る電磁的記録印刷書面（第二百六十二条第一項に規定する電磁的記録印刷書面をいう。）を当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。
    <sup>art-319/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319/par-1</sup>
    A Resident who submits the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act must, in the cases listed in the following items, attach to that return form, or present when submitting that return form, a document certifying the matters specified in the relevant item, or a printout of an electronic record (meaning a printout of an electronic record prescribed in Article 262, paragraph (1)) pertaining to an electronic certificate, etc. (meaning the electronic certificate, etc. prescribed in Article 262, paragraph (2) (Submission or Presentation of Documents, etc. Relating to a Tax Return); the same applies in paragraph (2) of the following Article) in which the matters to be stated in that document are recorded.
    <sup>machine translation, not official</sup>

      **一**  当該申告書に法第百九十六条第一項第二号に規定する社会保険料（法第七十四条第二項第五号（社会保険料控除）に掲げるものに限る。）の金額を記載する場合　当該社会保険料の金額
      <sup>art-319/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319/par-1/item-1</sup>
      in the case of stating in that return form the amount of social insurance premiums prescribed in Article 196, paragraph (1), item (ii) of the Act (limited to those listed in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction) of the Act): the amount of those social insurance premiums;
      <sup>machine translation, not official</sup>

      **二**  当該申告書に法第百九十六条第一項第二号に規定する小規模企業共済等掛金の額を記載する場合　当該小規模企業共済等掛金の額
      <sup>art-319/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319/par-1/item-2</sup>
      in the case of stating in that return form the amount of small enterprise-based mutual aid premiums and similar payments prescribed in Article 196, paragraph (1), item (ii) of the Act: the amount of those small enterprise-based mutual aid premiums and similar payments;
      <sup>machine translation, not official</sup>

      **三**  当該申告書に法第百九十六条第一項第三号に規定する新生命保険料の金額を記載する場合　当該新生命保険料の金額（その年において当該新生命保険料の金額に係る法第七十六条第五項（生命保険料控除）に規定する新生命保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該新生命保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該新生命保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該新生命保険料に係る部分の金額として第二百八条の五第一項（新生命保険料等の金額から控除する剰余金等の額）の定めるところにより計算した金額に限る。）を控除した残額）その他財務省令で定める事項
      <sup>art-319/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319/par-1/item-3</sup>
      in the case of stating in that return form the amount of the new life insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that new life insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the new life insurance contract, etc. prescribed in Article 76, paragraph (5) (Life Insurance Premium Deduction) of the Act pertaining to the amount of that new life insurance premium, or surplus distributed or a rebate received under that new life insurance contract, etc. has been applied to the payment of that new life insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that new life insurance premium, as calculated as provided for in Article 208-5, paragraph (1) (Amount of Surplus, etc. to Be Deducted from the Amount of New Life Insurance Premiums, etc.))) and other matters specified by Ministry of Finance Order;
      <sup>machine translation, not official</sup>

      **四**  当該申告書に法第百九十六条第一項第三号に規定する旧生命保険料の金額を記載する場合において、当該旧生命保険料の金額に係る法第七十六条第六項に規定する旧生命保険契約等のうちに当該旧生命保険契約等に基づきその年中に支払つた当該旧生命保険料の金額（その年において当該旧生命保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該旧生命保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該旧生命保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該旧生命保険料に係る部分の金額に限る。）を控除した残額）が九千円を超えるものがあるとき　当該九千円を超える旧生命保険料の金額その他財務省令で定める事項
      <sup>art-319/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319/par-1/item-4</sup>
      in the case of stating in that return form the amount of the old life insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, where, among the old life insurance contracts, etc. prescribed in Article 76, paragraph (6) of the Act pertaining to the amount of that old life insurance premium, there is one for which the amount of that old life insurance premium paid during that year under that old life insurance contract, etc. (where, in that year, a distribution of surplus or a payment of a rebate has been received under that old life insurance contract, etc., or surplus distributed or a rebate received under that old life insurance contract, etc. has been applied to the payment of that old life insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that old life insurance premium)) exceeds 9,000 yen: the amount of the old life insurance premium exceeding 9,000 yen and other matters specified by Ministry of Finance Order;
      <sup>machine translation, not official</sup>

      **五**  当該申告書に法第百九十六条第一項第三号に規定する介護医療保険料の金額を記載する場合　当該介護医療保険料の金額（その年において当該介護医療保険料の金額に係る法第七十六条第七項に規定する介護医療保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該介護医療保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該介護医療保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該介護医療保険料に係る部分の金額として第二百八条の五第二項において準用する同条第一項の定めるところにより計算した金額に限る。）を控除した残額）その他財務省令で定める事項
      <sup>art-319/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319/par-1/item-5</sup>
      in the case of stating in that return form the amount of the nursing care and medical insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that nursing care and medical insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the nursing care and medical insurance policy, etc. prescribed in Article 76, paragraph (7) of the Act pertaining to the amount of that nursing care and medical insurance premium, or surplus distributed or a rebate received under that nursing care and medical insurance policy, etc. has been applied to the payment of that nursing care and medical insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that nursing care and medical insurance premium, as calculated as provided for in Article 208-5, paragraph (1) as applied mutatis mutandis pursuant to paragraph (2) of that Article)) and other matters specified by Ministry of Finance Order;
      <sup>machine translation, not official</sup>

      **六**  当該申告書に法第百九十六条第一項第三号に規定する新個人年金保険料の金額を記載する場合　当該新個人年金保険料の金額（その年において当該新個人年金保険料の金額に係る法第七十六条第八項に規定する新個人年金保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該新個人年金保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該新個人年金保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該新個人年金保険料に係る部分の金額として第二百八条の五第二項において準用する同条第一項の定めるところにより計算した金額に限る。）を控除した残額）その他財務省令で定める事項
      <sup>art-319/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319/par-1/item-6</sup>
      in the case of stating in that return form the amount of the new individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that new individual pension insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the new individual pension insurance policy, etc. prescribed in Article 76, paragraph (8) of the Act pertaining to the amount of that new individual pension insurance premium, or surplus distributed or a rebate received under that new individual pension insurance policy, etc. has been applied to the payment of that new individual pension insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that new individual pension insurance premium, as calculated as provided for in Article 208-5, paragraph (1) as applied mutatis mutandis pursuant to paragraph (2) of that Article)) and other matters specified by Ministry of Finance Order;
      <sup>machine translation, not official</sup>

      **七**  当該申告書に法第百九十六条第一項第三号に規定する旧個人年金保険料の金額を記載する場合　当該旧個人年金保険料の金額（その年において当該旧個人年金保険料の金額に係る法第七十六条第九項に規定する旧個人年金保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該旧個人年金保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該旧個人年金保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該旧個人年金保険料に係る部分の金額に限る。）を控除した残額）その他財務省令で定める事項
      <sup>art-319/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319/par-1/item-7</sup>
      in the case of stating in that return form the amount of the old individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that old individual pension insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the old individual pension insurance policy, etc. prescribed in Article 76, paragraph (9) of the Act pertaining to the amount of that old individual pension insurance premium, or surplus distributed or a rebate received under that old individual pension insurance policy, etc. has been applied to the payment of that old individual pension insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that old individual pension insurance premium)) and other matters specified by Ministry of Finance Order;
      <sup>machine translation, not official</sup>

      **八**  当該申告書に法第百九十六条第一項第三号に規定する地震保険料の金額を記載する場合　当該地震保険料の金額その他財務省令で定める事項
      <sup>art-319/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319/par-1/item-8</sup>
      in the case of stating in that return form the amount of the earthquake insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that earthquake insurance premium and other matters specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

---

## Cites
- art-319/par-1: 法第百九十六条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/en/income-tax-act/art-196/par-3 (e-Gov law ID 340AC0000000033)
- art-319/par-1: 第二百六十二条第二項 → 所得税法施行令 第二百六十二条第二項 (Article 262, paragraph (2)), art-262/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262/par-2
- art-319/par-1: 次条第二項 → 所得税法施行令 第三百十九条の二第二項 (Article 319-2, paragraph (2)), art-319-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2/par-2
- art-319/par-1: 第二百六十二条第一項 → 所得税法施行令 第二百六十二条第一項 (Article 262, paragraph (1)), art-262/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262/par-1
- art-319/par-1/item-1: 法第百九十六条第一項第二号 → 所得税法 第百九十六条第一項第二号 (Article 196, paragraph (1), item (ii)), art-196/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-319/par-1/item-1: 法第七十四条第二項第五号 → 所得税法 第七十四条第二項第五号 (Article 74, paragraph (2), item (v)), art-74/par-2/item-5 — https://japanlaw.org/en/income-tax-act/art-74/par-2/item-5 (e-Gov law ID 340AC0000000033)
- art-319/par-1/item-2: 法第百九十六条第一項第二号 → 所得税法 第百九十六条第一項第二号 (Article 196, paragraph (1), item (ii)), art-196/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-319/par-1/item-3: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-319/par-1/item-3: 法第七十六条第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/en/income-tax-act/art-76/par-5 (e-Gov law ID 340AC0000000033)
- art-319/par-1/item-3: 第二百八条の五第一項 → 所得税法施行令 第二百八条の五第一項 (Article 208-5, paragraph (1)), art-208-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-5/par-1
- art-319/par-1/item-4: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-319/par-1/item-4: 法第七十六条第六項 → 所得税法 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/en/income-tax-act/art-76/par-6 (e-Gov law ID 340AC0000000033)
- art-319/par-1/item-5: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-319/par-1/item-5: 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)
- art-319/par-1/item-5: 第二百八条の五第二項 → 所得税法施行令 第二百八条の五第二項 (Article 208-5, paragraph (2)), art-208-5/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-5/par-2
- art-319/par-1/item-5: 同条第一項 → 所得税法施行令 第二百八条の五第一項 (Article 208-5, paragraph (1)), art-208-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-5/par-1
- art-319/par-1/item-6: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-319/par-1/item-6: 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-319/par-1/item-6: 第二百八条の五第二項 → 所得税法施行令 第二百八条の五第二項 (Article 208-5, paragraph (2)), art-208-5/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-5/par-2
- art-319/par-1/item-6: 同条第一項 → 所得税法施行令 第二百八条の五第一項 (Article 208-5, paragraph (1)), art-208-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208-5/par-1
- art-319/par-1/item-7: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-319/par-1/item-7: 法第七十六条第九項 → 所得税法 第七十六条第九項 (Article 76, paragraph (9)), art-76/par-9 — https://japanlaw.org/en/income-tax-act/art-76/par-9 (e-Gov law ID 340AC0000000033)
- art-319/par-1/item-8: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033)

## Cited by

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

- 所得税法施行令 第三百十九条の二第二項（給与所得者の源泉徴収に関する申告書に記載すべき事項等の電磁的方法による提供） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2/par-2
- 所得税法施行令 附則第十四条第三項（地震保険料控除に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-3
- 所得税法施行令 附則第十三条第一項（保険料控除申告書に関する書類等の提出又は提示に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-145/art-13/par-1
- 所得税法施行令 附則第六条第一項（保険料控除申告書に関する書類等の提出又は提示に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5042-136/art-6/par-1
- 所得税法施行規則 第七十六条第一項（保険料控除申告書に関する書類の提出又は提示により証明する事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十六条第二項（保険料控除申告書に関する書類の提出又は提示により証明する事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十六条第三項（保険料控除申告書に関する書類の提出又は提示により証明する事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76/par-3 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十六条第四項（保険料控除申告書に関する書類の提出又は提示により証明する事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76/par-4 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十六条第五項（保険料控除申告書に関する書類の提出又は提示により証明する事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76/par-5 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十六条第六項（保険料控除申告書に関する書類の提出又は提示により証明する事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76/par-6 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第六条第一項（保険料控除申告書に関する書類の提出又は提示により証明する事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-55/art-6/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-20261106T173921-081, 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-20261106T173921-081, 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