# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六十五条 (Article 65)

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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: 第六十五条 (Article 65)（不適格退職金共済契約等に基づく掛金の取扱い） — address `art-65`
- 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-65
- 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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### 第六十五条（不適格退職金共済契約等に基づく掛金の取扱い） — Treatment of Contributions Under Non-Qualified Retirement Allowance Mutual Aid Contracts, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-65 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-65</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（当該個人のための掛金及び当該各号に規定する者が負担した金額に相当する部分の掛金を除く。）で、当該個人のその事業に係る不動産所得の金額、事業所得の金額若しくは山林所得の金額又は当該法人の各事業年度の所得の金額の計算上必要経費又は損金の額に算入されるものは、当該各号に規定する者に対する給与所得に係る収入金額に含まれるものとする。
      <sup>art-65/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-65/par-1</sup>
      The contributions listed in the following items that an individual or corporation conducting a business has expended (excluding contributions for that individual and portions of contributions equivalent to the amount borne by the persons prescribed in the relevant item) that are included in necessary expenses or deductible expenses in calculating the amount of real property income, the amount of business income, or the amount of timber income pertaining to that individual's business or the amount of income for each business year of that corporation are to be included in the revenue pertaining to salary income of the persons prescribed in the relevant item.
      <sup>machine translation, not official</sup>

        **一**  前条第一項第一号に規定する制度に該当しない第七十三条第一項第一号（特定退職金共済団体の要件）に規定する退職金共済契約（以下この号において「退職金共済契約」という。）又はこれに類する契約に基づいて被共済者又はこれに類する者のために支出した掛金（第七十五条第一項（特定退職金共済団体の承認の取消し等）の規定による承認の取消しを受けた団体に対しその取消しに係る退職金共済契約に基づき支出し、又は同条第三項の規定により承認が失効をした団体に対しその失効に係る退職金共済契約に基づき支出した掛金については、その取消しの時又はその失効後に支出した掛金）及び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
        <sup>art-65/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-65/par-1/item-1</sup>
        contributions expended, pursuant to a retirement allowance mutual aid contract prescribed in Article 73, paragraph (1), item (i) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) (hereinafter in this item referred to as a "retirement allowance mutual aid contract") that does not fall under the system prescribed in paragraph (1), item (i) of the preceding Article, or a similar contract, for covered persons or similar persons (for contributions expended, pursuant to the retirement allowance mutual aid contract pertaining to that rescission, to an organization whose approval was rescinded under Article 75, paragraph (1) (Rescission of Approval of Specified Retirement Allowance Mutual Aid Organizations, etc.), or expended, pursuant to the retirement allowance mutual aid contract pertaining to that lapse, to an organization whose approval lapsed under paragraph (3) of that Article, the contributions expended after the time of that rescission or after that lapse), and 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);
        <sup>machine translation, not official</sup>

        **二**  前条第一項第三号に規定する適格退職年金契約に該当しない第百八十三条第三項第三号（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）に掲げる契約に基づいてその受益者、保険金受取人又は共済金受取人とされた使用人（法人の役員を含む。）のために支出した掛金又は保険料（法人税法施行令附則第十八条第一項（適格退職年金契約の承認の取消し）の規定による承認の取消しを受けた第七十六条第二項第一号に規定する信託会社等に対しその取消しに係る同号に規定する契約に基づき支出した掛金又は保険料については、その取消しの時以後に支出した掛金又は保険料）及び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又は保険料
        <sup>art-65/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-65/par-1/item-2</sup>
        contributions or insurance premiums expended, pursuant to a contract listed in Article 183, paragraph (3), item (iii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Life Insurance Contracts, etc.) that does not fall under a qualified retirement pension contract prescribed in paragraph (1), item (iii) of the preceding Article, for employees (including officers of a corporation) who are designated under that contract as its beneficiary, insurance proceeds recipient, or mutual aid benefit recipient (for contributions or insurance premiums expended, pursuant to the contract prescribed in Article 76, paragraph (2), item (i) pertaining to that rescission, to a trust company, etc. prescribed in that item whose approval was rescinded under Article 18, paragraph (1) (Rescission of Approval of Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the contributions or insurance premiums expended on or after the time of that rescission), and the contributions or insurance premiums pertaining to persons deemed to be the beneficiaries, etc. prescribed in Article 76, paragraph (2), item (ii).
        <sup>machine translation, not official</sup>

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## Cites
- art-65/par-1/item-1: 前条第一項第一号 → 所得税法施行令 第六十四条第一項第一号 (Article 64, paragraph (1), item (i)), art-64/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-1/item-1
- art-65/par-1/item-1: 第七十三条第一項第一号 → 所得税法施行令 第七十三条第一項第一号 (Article 73, paragraph (1), item (i)), art-73/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1/item-1
- art-65/par-1/item-1: この号 → 所得税法施行令 第六十五条第一項第一号 (Article 65, paragraph (1), item (i)), art-65/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-65/par-1/item-1
- art-65/par-1/item-1: 第七十五条第一項 → 所得税法施行令 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-75/par-1
- art-65/par-1/item-1: 同条第三項 → 所得税法施行令 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-75/par-3
- art-65/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-65/par-1/item-2: 前条第一項第三号 → 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
- art-65/par-1/item-2: 第百八十三条第三項第三号 → 所得税法施行令 第百八十三条第三項第三号 (Article 183, paragraph (3), item (iii)), art-183/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-183/par-3/item-3
- art-65/par-1/item-2: 第七十六条第二項第一号 → 所得税法施行令 第七十六条第二項第一号 (Article 76, paragraph (2), item (i)), art-76/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-76/par-2/item-1
- art-65/par-1/item-2: 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

## Cited by

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

- 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 第百八十三条第四項第二号（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-4/item-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

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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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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