# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七十五条 (Article 75)

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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: 第七十五条 (Article 75)（特定退職金共済団体の承認の取消し等） — address `art-75`
- 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-75
- 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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### 第七十五条（特定退職金共済団体の承認の取消し等） — Rescission of Approval of Specified Retirement Allowance Mutual Aid Organizations, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-75 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-75</sup>

      **第一項**  税務署長は、特定退職金共済団体につき次に掲げる事実があると認めるときは、前条第三項本文の規定による承認を取り消すことができる。
      <sup>art-75/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-75/par-1</sup>
      When the district director finds that there is any of the following facts with respect to a specified retirement allowance mutual aid organization, the district director may rescind the approval under the main clause of Article 74, paragraph (3).
      <sup>machine translation, not official</sup>

        **一**  当該特定退職金共済団体の退職金共済規程のうち第七十三条第一項各号（特定退職金共済団体の要件）に掲げる要件に係る事項について前条第五項の規定による承認を受けないで変更をしたこと。
        <sup>art-75/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-75/par-1/item-1</sup>
        that specified retirement allowance mutual aid organization has changed matters in its retirement allowance mutual aid rules relating to the requirements set out in the items of Article 73, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) without obtaining the approval under Article 74, paragraph (5);
        <sup>machine translation, not official</sup>

        **二**  当該特定退職金共済団体の退職金共済事業につき第七十三条第一項第一号、第四号、第五号、第十号又は第十一号に掲げる要件に反する事実があること。
        <sup>art-75/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-75/par-1/item-2</sup>
        there is a fact in violation of the requirements set out in Article 73, paragraph (1), item (i), (iv), (v), (x), or (xi) with respect to the retirement allowance mutual aid business of that specified retirement allowance mutual aid organization;
        <sup>machine translation, not official</sup>

        **三**  当該特定退職金共済団体の全ての被共済者につき第七十三条第一項第二号、第三号又は第六号から第八号までに掲げる要件に反する事実があること。
        <sup>art-75/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-75/par-1/item-3</sup>
        there is a fact in violation of the requirements set out in Article 73, paragraph (1), item (ii), item (iii), or items (vi) through (viii) with respect to all covered persons of that specified retirement allowance mutual aid organization.
        <sup>machine translation, not official</sup>

      **第二項**  税務署長は、前項の規定による承認の取消しの処分をするときは、同項の特定退職金共済団体に対し、書面によりその旨を通知する。
      <sup>art-75/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-75/par-2</sup>
      When the district director makes a disposition of rescission of approval under the preceding paragraph, the district director is to notify the specified retirement allowance mutual aid organization referred to in that paragraph to that effect in writing.
      <sup>machine translation, not official</sup>

      **第三項**  特定退職金共済団体は、その行う退職金共済事業を廃止しようとするときは、その旨、その特定退職金共済団体の名称及び所在地並びに当該退職金共済事業を廃止しようとする年月日を記載した届出書を当該廃止しようとする日までに前条第一項の税務署長に提出しなければならない。この場合において、当該届出書の提出があつたときは、同日において、当該特定退職金共済団体に係る同条第三項本文の規定による承認は、その効力を失うものとする。
      <sup>art-75/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-75/par-3</sup>
      A specified retirement allowance mutual aid organization that intends to abolish the retirement allowance mutual aid business it conducts must submit to the district director referred to in paragraph (1) of the preceding Article, by the day on which it intends to abolish it, a written notice stating that fact, the name and location of that specified retirement allowance mutual aid organization, and the date on which it intends to abolish that retirement allowance mutual aid business. In this case, when that written notice has been submitted, the approval under the main clause of paragraph (3) of that Article relating to that specified retirement allowance mutual aid organization ceases to be effective on that day.
      <sup>machine translation, not official</sup>

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## Cites
- art-75/par-1: 前条第三項 → 所得税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-3
- art-75/par-1/item-1: 第七十三条第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1
- art-75/par-1/item-1: 前条第五項 → 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-75/par-1/item-2: 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-75/par-1/item-2: 第四号 → 所得税法施行令 第七十三条第一項第四号 (Article 73, paragraph (1), item (iv)), art-73/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1/item-4
- art-75/par-1/item-2: 第五号 → 所得税法施行令 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1/item-5
- art-75/par-1/item-2: 第十号 → 所得税法施行令 第七十三条第一項第十号 (Article 73, paragraph (1), item (x)), art-73/par-1/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1/item-10
- art-75/par-1/item-2: 第十一号 → 所得税法施行令 第七十三条第一項第十一号 (Article 73, paragraph (1), item (xi)), art-73/par-1/item-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1/item-11
- art-75/par-1/item-3: 第七十三条第一項第二号 → 所得税法施行令 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1/item-2
- art-75/par-1/item-3: 第三号 → 所得税法施行令 第七十三条第一項第三号 (Article 73, paragraph (1), item (iii)), art-73/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1/item-3
- art-75/par-1/item-3: 第六号から第八号まで → 所得税法施行令 第七十三条第一項第六号 (Article 73, paragraph (1), item (vi)), art-73/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1/item-6
- art-75/par-1/item-3: 第六号から第八号まで → 所得税法施行令 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1/item-7
- art-75/par-1/item-3: 第六号から第八号まで → 所得税法施行令 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1/item-8
- art-75/par-2: 前項 → 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-75/par-3: 前条第一項 → 所得税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-1
- art-75/par-3: 同条第三項 → 所得税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-3

## Cited by

9 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 第七十四条第三項（特定退職金共済団体の承認） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-3
- 所得税法施行令 第七十四条第五項（特定退職金共済団体の承認） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-5
- 所得税法施行令 第七十五条第二項（特定退職金共済団体の承認の取消し等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-75/par-2
- 所得税法施行令 第七十六条第一項第一号（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-76/par-1/item-1
- 所得税法施行令 第百八十三条第四項第一号（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-4/item-1
- 所得税法施行令 附則第四条第二項（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-4282-145/art-4/par-2
- 所得税法施行規則 第十九条第一項第六号（特定退職金共済団体の承認申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-6 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十九条第一項第七号（特定退職金共済団体の承認申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-7 (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-20261106T173921-023, 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