# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百五十一条 (Article 351)

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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: 第三百五十一条 (Article 351)（生命保険金に類する給付等） — address `art-351`
- 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-351
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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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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### 第三百五十一条（生命保険金に類する給付等） — Benefits Similar to Life Insurance Proceeds, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-351 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351</sup>

**第一項**  法第二百二十五条第一項第四号（支払調書等）に規定する政令で定める給付は、次に掲げるもの（法第二十八条第一項（給与所得）に規定する給与等、法第三十条第一項（退職所得）に規定する退職手当等又は法第三十五条第三項（公的年金等の定義）に規定する公的年金等に該当するものを除く。）とする。
<sup>art-351/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1</sup>
The benefits specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (iv) (Payment Reports and Notice of Payment) of the Act are the following (excluding those that fall under salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act, severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income) of the Act, or public pension or retirement package prescribed in Article 35, paragraph (3) (Definition of Public Pension or Retirement Package) of the Act).
<sup>machine translation, not official</sup>

  **一**  生命保険契約（法第二百二十五条第一項第四号に規定する生命保険契約をいう。次項第一号において同じ。）又は旧簡易生命保険契約（第三十条第一号（非課税とされる保険金、損害賠償金等）に規定する旧簡易生命保険契約をいう。）に基づいて支払う保険金（年金を含む。）及び解約返戻金（法第百七十四条第八号（内国法人に係る所得税の課税標準）に掲げる差益に係るものを除く。）
  <sup>art-351/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1/item-1</sup>
  insurance proceeds (including annuities) and cancellation refunds (excluding those relating to the gains listed in Article 174, item (viii) (Tax Base for a Domestic Corporation's Income Taxes) of the Act) paid under a life insurance contract (meaning a life insurance contract prescribed in Article 225, paragraph (1), item (iv) of the Act; the same applies in item (i) of the following paragraph) or a former postal life insurance policy (meaning a former postal life insurance policy prescribed in Article 30, item (i) (Insurance Proceeds, Damages, etc. Treated as Nontaxable));
  <sup>machine translation, not official</sup>

  **二**  法第七十六条第六項第三号（生命保険料控除）に掲げる契約又は第三百二十六条第二項第二号（生命保険契約等に基づく年金に係る源泉徴収）に掲げる契約に基づいて支払う共済金（共済年金を含む。）及び解約返戻金（法第百七十四条第八号に掲げる差益に係るものを除く。）
  <sup>art-351/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1/item-2</sup>
  mutual aid benefits (including mutual aid pensions) and cancellation refunds (excluding those relating to the gains listed in Article 174, item (viii) of the Act) paid under a contract listed in Article 76, paragraph (6), item (iii) (Life Insurance Premium Deduction) of the Act or a contract listed in Article 326, paragraph (2), item (ii) (Withholding on Annuities under Life Insurance Contracts, etc.);
  <sup>machine translation, not official</sup>

  **三**  第七十六条第一項各号又は第二項各号（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる給付
  <sup>art-351/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1/item-3</sup>
  benefits listed in the items of Article 76, paragraph (1) or the items of paragraph (2) (Lump-Sum Payments under Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed Severance Pay or Other Such Compensation);
  <sup>machine translation, not official</sup>

  **四**  旧厚生年金保険法第九章（厚生年金基金及び企業年金連合会）の規定に基づく一時金、確定給付企業年金法第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて支給を受ける一時金、法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約に基づいて支給を受ける一時金又は第七十二条第三項第五号イからハまで（退職手当等とみなす一時金）に掲げる規定に基づいて支給を受ける一時金
  <sup>art-351/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1/item-4</sup>
  a lump-sum payment under the provisions of Chapter IX (Employees' Pension Funds and Pension Fund Association) of the former Employees' Pension Insurance Act, a lump-sum payment received under the plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act, a lump-sum payment received under a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Corporation Tax Act, or a lump-sum payment received under the provisions listed in Article 72, paragraph (3), item (v), (a) through (c) (Lump-Sum Payments Deemed Severance Pay or Other Such Compensation);
  <sup>machine translation, not official</sup>

  **五**  中小企業退職金共済法第十六条第一項（解約手当金）に規定する解約手当金又は第七十四条第五項（特定退職金共済団体の承認）に規定する特定退職金共済団体が行うこれに類する給付
  <sup>art-351/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1/item-5</sup>
  a cancellation refund prescribed in Article 16, paragraph (1) (Cancellation Refund) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, or a similar benefit provided by a specified retirement allowance mutual aid organization prescribed in Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations);
  <sup>machine translation, not official</sup>

  **六**  小規模企業共済法第十二条第一項（解約手当金）に規定する解約手当金
  <sup>art-351/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1/item-6</sup>
  a cancellation refund prescribed in Article 12, paragraph (1) (Cancellation Refund) of the Small Enterprise Mutual Relief Projects Act;
  <sup>machine translation, not official</sup>

  **七**  確定拠出年金法附則第二条の二第二項及び第三条第二項（脱退一時金）に規定する脱退一時金
  <sup>art-351/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1/item-7</sup>
  lump-sum withdrawal payments prescribed in Article 2-2, paragraph (2) and Article 3, paragraph (2) of the Supplementary Provisions (Lump-Sum Withdrawal Payments) of the Defined Contribution Pension Act;
  <sup>machine translation, not official</sup>

  **八**  第二十条第二項（非課税とされる業務上の傷害に基づく給付等）に規定する共済制度に係る同項の脱退一時金
  <sup>art-351/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1/item-8</sup>
  the lump-sum withdrawal payments referred to in Article 20, paragraph (2) (Benefits Based on Injuries in the Course of Duties That Are Nontaxable) relating to the mutual aid system prescribed in that paragraph;
  <sup>machine translation, not official</sup>

  **九**  租税特別措置法第二十九条の三（勤労者が受ける財産形成給付金等に係る課税の特例）に規定する財産形成給付金又は第一種財産形成基金給付金若しくは第二種財産形成基金給付金
  <sup>art-351/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1/item-9</sup>
  an asset-building benefit, or a Type 1 asset-building fund benefit or Type 2 asset-building fund benefit, prescribed in Article 29-3 (Special Provisions on Taxation of Asset-Building Benefits, etc. Received by Workers) of the Act on Special Measures Concerning Taxation.
  <sup>machine translation, not official</sup>

**第二項**  法第二百二十五条第一項第五号に規定する政令で定める給付は、次に掲げるものとする。
<sup>art-351/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-2</sup>
The benefits specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (v) of the Act are the following.
<sup>machine translation, not official</sup>

  **一**  損害保険契約等（法第七十六条第六項第四号に掲げる契約で生命保険契約以外のもの、法第七十七条第二項各号（地震保険料控除）に掲げる契約及び第三百二十六条第二項各号（第二号を除く。）に掲げる契約をいう。次号において同じ。）及び法第二百二十五条第一項第五号に規定する少額短期保険業者の締結した同号に規定する損害保険契約の第百八十四条第四項（満期返戻金等に係る一時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（法第百七十四条第八号に掲げる差益に係るものを除く。）
  <sup>art-351/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-2/item-1</sup>
  the maturity refunds, etc. prescribed in Article 184, paragraph (4) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Occasional Income Pertaining to Maturity Refunds, etc.) (excluding those relating to the gains listed in Article 174, item (viii) of the Act) of casualty insurance policies or similar contracts (meaning contracts listed in Article 76, paragraph (6), item (iv) of the Act that are other than life insurance contracts, contracts listed in the items of Article 77, paragraph (2) (Earthquake Insurance Premium Deduction) of the Act, and contracts listed in the items of Article 326, paragraph (2) (excluding item (ii)); the same applies in the following item) and of casualty insurance policies prescribed in Article 225, paragraph (1), item (v) of the Act that have been concluded by a small amount and short term insurer prescribed in that item;
  <sup>machine translation, not official</sup>

  **二**  損害保険契約等に基づく年金である中途返戻金（当該年金に係る損害保険契約等の保険期間の満了後に支払われる満期返戻金を含む。）
  <sup>art-351/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-2/item-2</sup>
  mid-term refunds that are annuities based on casualty insurance policies or similar contracts (including maturity refunds paid after the expiration of the insurance period of the casualty insurance policy or similar contract pertaining to the annuity).
  <sup>machine translation, not official</sup>

---

## Cites
- art-351/par-1: 法第二百二十五条第一項第四号 → 所得税法 第二百二十五条第一項第四号 (Article 225, paragraph (1), item (iv)), art-225/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-351/par-1: 法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/income-tax-act/art-28/par-1 (e-Gov law ID 340AC0000000033)
- art-351/par-1: 法第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/income-tax-act/art-30/par-1 (e-Gov law ID 340AC0000000033)
- art-351/par-1: 法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3 (e-Gov law ID 340AC0000000033)
- art-351/par-1/item-1: 法第二百二十五条第一項第四号 → 所得税法 第二百二十五条第一項第四号 (Article 225, paragraph (1), item (iv)), art-225/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-351/par-1/item-1: 次項第一号 → 所得税法施行令 第三百五十一条第二項第一号 (Article 351, paragraph (2), item (i)), art-351/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-2/item-1
- art-351/par-1/item-1: 第三十条第一号 → 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-351/par-1/item-1: 法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-351/par-1/item-2: 法第七十六条第六項第三号 → 所得税法 第七十六条第六項第三号 (Article 76, paragraph (6), item (iii)), art-76/par-6/item-3 — https://japanlaw.org/en/income-tax-act/art-76/par-6/item-3 (e-Gov law ID 340AC0000000033)
- art-351/par-1/item-2: 第三百二十六条第二項第二号 → 所得税法施行令 第三百二十六条第二項第二号 (Article 326, paragraph (2), item (ii)), art-326/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-326/par-2/item-2
- art-351/par-1/item-2: 法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-351/par-1/item-3: 第七十六条第一項 → 所得税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-76/par-1
- art-351/par-1/item-3: 第二項 → 所得税法施行令 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-76/par-2
- art-351/par-1/item-4: 確定給付企業年金法第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-351/par-1/item-4: 法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-3 (e-Gov law ID 340AC0000000034)
- art-351/par-1/item-4: 第七十二条第三項第五号 → 所得税法施行令 第七十二条第三項第五号 (Article 72, paragraph (3), item (v)), art-72/par-3/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-72/par-3/item-5
- art-351/par-1/item-5: 中小企業退職金共済法第十六条第一項 → 中小企業退職金共済法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-16/par-1 (e-Gov law ID 334AC0000000160)
- art-351/par-1/item-5: 第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-5
- art-351/par-1/item-6: 小規模企業共済法第十二条第一項 → 小規模企業共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-1 (e-Gov law ID 340AC0000000102)
- art-351/par-1/item-7: 確定拠出年金法附則第二条の二第二項 → 確定拠出年金法 附則第二条の二第二項 (Supplementary Provisions, Article 2-2, paragraph (2)), suppl-4131-88/art-2-2/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/suppl-4131-88/art-2-2/par-2 (e-Gov law ID 413AC0000000088)
- art-351/par-1/item-7: 第三条第二項 → 確定拠出年金法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4131-88/art-3/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/suppl-4131-88/art-3/par-2 (e-Gov law ID 413AC0000000088)
- art-351/par-1/item-8: 第二十条第二項 → 所得税法施行令 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-20/par-2
- art-351/par-1/item-9: 租税特別措置法第二十九条の三 → 租税特別措置法 第二十九条の三 (Article 29-3), art-29-3 — https://japanlaw.org/en/special-taxation-measures-act/art-29-3 (e-Gov law ID 332AC0000000026)
- art-351/par-2: 法第二百二十五条第一項第五号 → 所得税法 第二百二十五条第一項第五号 (Article 225, paragraph (1), item (v)), art-225/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-351/par-2/item-1: 法第七十六条第六項第四号 → 所得税法 第七十六条第六項第四号 (Article 76, paragraph (6), item (iv)), art-76/par-6/item-4 — https://japanlaw.org/en/income-tax-act/art-76/par-6/item-4 (e-Gov law ID 340AC0000000033)
- art-351/par-2/item-1: 法第七十七条第二項 → 所得税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/en/income-tax-act/art-77/par-2 (e-Gov law ID 340AC0000000033)
- art-351/par-2/item-1: 第三百二十六条第二項 → 所得税法施行令 第三百二十六条第二項 (Article 326, paragraph (2)), art-326/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-326/par-2
- art-351/par-2/item-1: 第二号 → 所得税法施行令 第三百二十六条第二項第二号 (Article 326, paragraph (2), item (ii)), art-326/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-326/par-2/item-2
- art-351/par-2/item-1: 次号 → 所得税法施行令 第三百五十一条第二項第二号 (Article 351, paragraph (2), item (ii)), art-351/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-2/item-2
- art-351/par-2/item-1: 法第二百二十五条第一項第五号 → 所得税法 第二百二十五条第一項第五号 (Article 225, paragraph (1), item (v)), art-225/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-351/par-2/item-1: 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-351/par-2/item-1: 法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033)

## Cited by

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

- 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
- 所得税法施行令 第三百五十一条第二項第一号（生命保険金に類する給付等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-2/item-1
- 所得税法施行令 附則第二十条第一項（生命保険金に類する給付等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-20/par-1
- 所得税法施行令 附則第二十条第二項（生命保険金に類する給付等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-20/par-2
- 所得税法施行令 附則第二十四条第一項（生命保険金に類する給付等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-24/par-1
- 所得税法施行令 附則第二十四条第三項（生命保険金に類する給付等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-24/par-3
- 所得税法施行規則 第八十六条第一項第八号（生命保険金等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-86/par-1/item-8 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十六条第三項第二号（生命保険金等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-86/par-3/item-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第五条第一項（生命保険金等の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-12/art-5/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-20261106T173921-091, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-092, 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-20261106T173921-092, 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