# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六十四条 (Article 64)

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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: 第六十四条 (Article 64)（確定給付企業年金規約等に基づく掛金等の取扱い） — address `art-64`
- 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-64
- 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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### 第六十四条（確定給付企業年金規約等に基づく掛金等の取扱い） — Treatment of Contributions, etc. Under Defined-Benefit Corporate Pension Plan Rules, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-64 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-64</sup>

      **第一項**  事業を営む個人又は法人が支出した次の各号に掲げる掛金、保険料、事業主掛金又は信託金等は、当該各号に規定する被共済者、加入者、受益者等、企業型年金加入者、個人型年金加入者又は信託の受益者等に対する給与所得に係る収入金額に含まれないものとする。
      <sup>art-64/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-1</sup>
      The contributions, insurance premiums, employer's contributions, or trust money, etc. listed in the following items that an individual or corporation conducting a business has expended are not to be included in the revenue pertaining to salary income of the covered person, member, beneficiary, etc., participant of a corporate-type pension plan, participant of an individual-type pension plan, or beneficiary, etc. of the trust prescribed in the relevant item.
      <sup>machine translation, not official</sup>

        **一**  独立行政法人勤労者退職金共済機構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退職金共済に関する制度に基づいてその被共済者のために支出した掛金（第七十六条第一項第二号ロからヘまで（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）に掲げる掛金を除くものとし、中小企業退職金共済法（昭和三十四年法律第百六十号）第五十三条（従前の積立事業についての取扱い）の規定により独立行政法人勤労者退職金共済機構に納付した金額を含む。）
        <sup>art-64/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-1/item-1</sup>
        contributions expended for the covered persons under a retirement allowance mutual aid system operated by the Organization for Workers' Retirement Allowance Mutual Aid or by a specified retirement allowance mutual aid organization prescribed in Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) (excluding the contributions listed in Article 76, paragraph (1), item (ii), (b) through (f) (Lump-Sum Payments Under Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed Severance Pay or Other Such Compensation), and including amounts paid to the Organization for Workers' Retirement Allowance Mutual Aid pursuant to Article 53 (Treatment of Previous Accumulation Business) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 160 of 1959));
        <sup>machine translation, not official</sup>

        **二**  確定給付企業年金法（平成十三年法律第五十号）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同法第二十五条第一項（加入者）に規定する加入者のために支出した同法第五十五条第一項（掛金）の掛金（同法第六十三条（積立不足に伴う掛金の拠出）、第七十八条第三項（実施事業所の増減）、第七十八条の二第三号（確定給付企業年金を実施している事業主が二以上である場合等の実施事業所の減少の特例）及び第八十七条（終了時の掛金の一括拠出）の掛金並びにこれに類する掛金で財務省令で定めるものを含む。）のうち当該加入者が負担した金額以外の部分
        <sup>art-64/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-1/item-2</sup>
        among the contributions under Article 55, paragraph (1) (Contributions) of the Defined-Benefit Corporate Pension Act that were expended, pursuant to 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 (Act No. 50 of 2001), for the members prescribed in Article 25, paragraph (1) (Members) of that Act (including the contributions under Article 63 (Contribution of Contributions Due to Shortfall in Reserves), Article 78, paragraph (3) (Increase or Decrease of Implementing Offices), Article 78-2, item (iii) (Special Provisions on Decrease of Implementing Offices Where There Are Two or More Employers Implementing a Defined-Benefit Corporate Pension, etc.), and Article 87 (Lump-Sum Contribution of Contributions upon Termination) of that Act, and similar contributions specified by Ministry of Finance Order), the portion other than the amount borne by those members;
        <sup>machine translation, not official</sup>

        **三**  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法人税法施行令附則第十六条第一項第二号（適格退職年金契約の要件等）に規定する受益者等のために支出した掛金又は保険料（第七十六条第二項第二号に規定する受益者等とされた者に係る掛金及び保険料を除く。）のうち当該受益者等が負担した金額以外の部分
        <sup>art-64/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-1/item-3</sup>
        among the contributions or insurance premiums expended, pursuant to a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act, for the beneficiaries, etc. prescribed in Article 16, paragraph (1), item (ii) (Requirements, etc. for Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act (excluding the contributions and insurance premiums pertaining to persons deemed to be the beneficiaries, etc. prescribed in Article 76, paragraph (2), item (ii)), the portion other than the amount borne by those beneficiaries, etc.;
        <sup>machine translation, not official</sup>

        **四**  確定拠出年金法（平成十三年法律第八十八号）第四条第三項（承認の基準等）に規定する企業型年金規約に基づいて同法第二条第八項（定義）に規定する企業型年金加入者のために支出した同法第三条第三項第七号（規約の承認）に規定する事業主掛金（同法第五十四条第一項（他の制度の資産の移換）の規定により移換した確定拠出年金法施行令（平成十三年政令第二百四十八号）第二十二条第一項第五号（他の制度の資産の移換の基準）に掲げる資産を含む。）
        <sup>art-64/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-1/item-4</sup>
        the employer's contribution prescribed in Article 3, paragraph (3), item (vii) (Approval of Rules) of the Defined Contribution Pension Act that was expended, pursuant to the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of the Defined Contribution Pension Act (Act No. 88 of 2001), for a participant of a corporate-type pension plan prescribed in Article 2, paragraph (8) (Definitions) of that Act (including assets listed in Article 22, paragraph (1), item (v) (Standards for Transfer of Assets from Other Systems) of the Order for Enforcement of the Defined Contribution Pension Act (Cabinet Order No. 248 of 2001) that were transferred pursuant to Article 54, paragraph (1) (Transfer of Assets from Other Systems) of the Defined Contribution Pension Act);
        <sup>machine translation, not official</sup>

        **五**  確定拠出年金法第五十六条第三項（承認の基準等）に規定する個人型年金規約に基づいて同法第六十八条の二第一項（中小事業主掛金）の個人型年金加入者のために支出した同項の掛金
        <sup>art-64/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-1/item-5</sup>
        the contribution set forth in Article 68-2, paragraph (1) (Small and Medium-sized Employer's Contributions) of the Defined Contribution Pension Act that was expended, pursuant to the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act, for a participant of an individual-type pension plan set forth in Article 68-2, paragraph (1) of that Act; and
        <sup>machine translation, not official</sup>

        **六**  勤労者財産形成促進法第六条の二第一項（勤労者財産形成給付金契約等）に規定する勤労者財産形成給付金契約に基づいて同項第二号に規定する信託の受益者等のために支出した同項第一号に規定する信託金等
        <sup>art-64/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-1/item-6</sup>
        the trust money, etc. prescribed in Article 6-2, paragraph (1), item (i) (Workers' Property Accumulation Benefit Contracts, etc.) of the Workers' Property Accumulation Promotion Act that was expended, pursuant to a workers' property accumulation benefit contract prescribed in that paragraph, for a beneficiary, etc. of the trust prescribed in item (ii) of that paragraph.
        <sup>machine translation, not official</sup>

      **第二項**  事業を営む個人が、前項各号に掲げる掛金、保険料、事業主掛金又は信託金等を支出した場合には、その支出した金額（確定給付企業年金法第五十六条第二項（掛金の納付）又は法人税法施行令附則第十六条第二項の規定に基づき、前項第二号に掲げる掛金又は同項第三号に掲げる掛金若しくは保険料の支出を金銭に代えて同法第五十六条第二項に規定する株式又は同令附則第十六条第二項に規定する株式をもつて行つた場合には、その時におけるこれらの株式の価額）は、その支出した日の属する年分の当該事業に係る不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入する。
      <sup>art-64/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-2</sup>
      Where an individual conducting a business has expended the contributions, insurance premiums, employer's contributions, or trust money, etc. listed in the items of the preceding paragraph, the amount expended (where, pursuant to Article 56, paragraph (2) (Payment of Contributions) of the Defined-Benefit Corporate Pension Act or Article 16, paragraph (2) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the contribution listed in item (ii) of the preceding paragraph or the contribution or insurance premium listed in item (iii) of the preceding paragraph has been expended in shares, in lieu of money, prescribed in Article 56, paragraph (2) of the Defined-Benefit Corporate Pension Act or in Article 16, paragraph (2) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the value of those shares at that time) is to be included in necessary expenses in calculating the amount of real property income, the amount of business income, or the amount of timber income pertaining to that business for the year that includes the day of that expenditure.
      <sup>machine translation, not official</sup>

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## Cites
- art-64/par-1/item-1: 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-64/par-1/item-1: 第七十六条第一項第二号 → 所得税法施行令 第七十六条第一項第二号 (Article 76, paragraph (1), item (ii)), art-76/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-76/par-1/item-2
- art-64/par-1/item-1: 中小企業退職金共済法（昭和三十四年法律第百六十号）第五十三条 → 中小企業退職金共済法 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/sme-retirement-allowance-act/art-53 (e-Gov law ID 334AC0000000160)
- art-64/par-1/item-2: 確定給付企業年金法（平成十三年法律第五十号）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-64/par-1/item-2: 同法第二十五条第一項 → e-Gov law 413AC0000000050, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection
- art-64/par-1/item-2: 同法第五十五条第一項 → e-Gov law 413AC0000000050, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- art-64/par-1/item-2: 同法第六十三条 → e-Gov law 413AC0000000050, 第六十三条 (Article 63), art-63 — not held in this collection
- art-64/par-1/item-2: 第七十八条第三項 → e-Gov law 413AC0000000050, 第七十八条第三項 (Article 78, paragraph (3)), art-78/par-3 — not held in this collection
- art-64/par-1/item-2: 第七十八条の二第三号 → e-Gov law 413AC0000000050, 第七十八条の二第一項第三号 (Article 78-2, paragraph (1), item (iii)), art-78-2/par-1/item-3 — not held in this collection
- art-64/par-1/item-2: 第八十七条 → e-Gov law 413AC0000000050, 第八十七条 (Article 87), art-87 — not held in this collection
- art-64/par-1/item-3: 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-64/par-1/item-3: 第七十六条第二項第二号 → 所得税法施行令 第七十六条第二項第二号 (Article 76, paragraph (2), item (ii)), art-76/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-76/par-2/item-2
- art-64/par-1/item-4: 確定拠出年金法（平成十三年法律第八十八号）第四条第三項 → 確定拠出年金法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-4/par-3 (e-Gov law ID 413AC0000000088)
- art-64/par-1/item-4: 同法第二条第八項 → 確定拠出年金法 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — https://japanlaw.org/en/defined-contribution-pension-act/art-2/par-8 (e-Gov law ID 413AC0000000088)
- art-64/par-1/item-4: 同法第三条第三項第七号 → 確定拠出年金法 第三条第三項第七号 (Article 3, paragraph (3), item (vii)), art-3/par-3/item-7 — https://japanlaw.org/en/defined-contribution-pension-act/art-3/par-3/item-7 (e-Gov law ID 413AC0000000088)
- art-64/par-1/item-4: 同法第五十四条第一項 → 確定拠出年金法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-54/par-1 (e-Gov law ID 413AC0000000088)
- art-64/par-1/item-4: の規定により移換した確定拠出年金法施行令（平成十三年政令第二百四十八号）第二十二条第一項第五号 → e-Gov law 413CO0000000248, 第二十二条第一項第五号 (Article 22, paragraph (1), item (v)), art-22/par-1/item-5 — not held in this collection
- art-64/par-1/item-5: 確定拠出年金法第五十六条第三項 → 確定拠出年金法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/en/defined-contribution-pension-act/art-56/par-3 (e-Gov law ID 413AC0000000088)
- art-64/par-1/item-5: 同法第六十八条の二第一項 → 確定拠出年金法 第六十八条の二第一項 (Article 68-2, paragraph (1)), art-68-2/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-68-2/par-1 (e-Gov law ID 413AC0000000088)
- art-64/par-1/item-6: 勤労者財産形成促進法第六条の二第一項 → e-Gov law 346AC0000000092, 第六条の二第一項 (Article 6-2, paragraph (1)), art-6-2/par-1 — not held in this collection
- art-64/par-1/item-6: 同項第二号 → e-Gov law 346AC0000000092, 第六条の二第一項第二号 (Article 6-2, paragraph (1), item (ii)), art-6-2/par-1/item-2 — not held in this collection
- art-64/par-1/item-6: 同項第一号 → e-Gov law 346AC0000000092, 第六条の二第一項第一号 (Article 6-2, paragraph (1), item (i)), art-6-2/par-1/item-1 — not held in this collection
- art-64/par-2: 前項 → 所得税法施行令 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-1
- art-64/par-2: 確定給付企業年金法第五十六条第二項 → e-Gov law 413AC0000000050, 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — not held in this collection
- art-64/par-2: 前項第二号 → 所得税法施行令 第六十四条第一項第二号 (Article 64, paragraph (1), item (ii)), art-64/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-1/item-2
- art-64/par-2: 同項第三号 → 所得税法施行令 第六十四条第一項第三号 (Article 64, paragraph (1), item (iii)), art-64/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-1/item-3

## Cited by

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

- 所得税法施行令 第六十四条第二項（確定給付企業年金規約等に基づく掛金等の取扱い） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-2
- 所得税法施行令 第六十五条第一項第一号（不適格退職金共済契約等に基づく掛金の取扱い） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-65/par-1/item-1
- 所得税法施行令 第六十五条第一項第二号（不適格退職金共済契約等に基づく掛金の取扱い） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-65/par-1/item-2
- 所得税法施行令 第二百九十二条第二項（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292/par-2
- 所得税法施行令 附則第二条第二項（特定退職金共済団体の要件等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4032-86/art-2/par-2
- 所得税法施行令 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4072-324/par-3
- 所得税法施行令 附則第六条第二項（特定退職金共済団体の要件に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-6/par-2
- 所得税法施行規則 第十八条の二第一項（確定給付企業年金の掛金） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18-2/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-20261106T173921-018, 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