# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十二条の二 (Article 82-2)

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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: 第八十二条の二 (Article 82-2)（公的年金等とされる年金） — address `art-82-2`
- 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-82-2
- 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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### 第八十二条の二（公的年金等とされる年金） — Annuities Treated as Public Pension or Retirement Package
<sup>caption: machine translation, not official</sup>
<sup>art-82-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2</sup>

      **第一項**  法第三十五条第三項第一号（公的年金等の定義）に規定する政令で定める年金（これに類する給付を含む。）は、次に掲げる年金とする。
      <sup>art-82-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1</sup>
      The annuities specified by Cabinet Order prescribed in Article 35, paragraph (3), item (i) (Definition of Public Pension or Retirement Package) of the Act (including similar benefits) are the following annuities:
      <sup>machine translation, not official</sup>

        **一**  国民年金法等の一部を改正する法律（昭和六十年法律第三十四号）第五条（船員保険法の一部改正）の規定による改正前の船員保険法の規定に基づく年金
        <sup>art-82-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1/item-1</sup>
        an annuity based on the provisions of the Mariners Insurance Act prior to the amendment by the provisions of Article 5 (Partial Amendment of the Mariners Insurance Act) of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985);
        <sup>machine translation, not official</sup>

        **二**  厚生年金保険法附則第二十八条（指定共済組合の組合員）に規定する共済組合が支給する年金
        <sup>art-82-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1/item-2</sup>
        an annuity paid by a mutual aid association prescribed in Article 28 (Members of Designated Mutual Aid Associations) of the Supplementary Provisions of the Employees' Pension Insurance Act;
        <sup>machine translation, not official</sup>

        **三**  被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号。以下この項において「一元化法」という。）附則第四十一条第一項（追加費用対象期間を有する者の特例等）又は第六十五条第一項（追加費用対象期間を有する者の特例等）の規定に基づく年金
        <sup>art-82-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1/item-3</sup>
        an annuity based on the provisions of Article 41, paragraph (1) (Special Provisions for Persons with Periods Covered by Additional Costs, etc.) or Article 65, paragraph (1) (Special Provisions for Persons with Periods Covered by Additional Costs, etc.) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012; hereinafter in this paragraph referred to as the "Pension Unification Act");
        <sup>machine translation, not official</sup>

        **四**  一元化法附則第三十六条第一項（改正前国共済法による職域加算額の経過措置）の規定によりなおその効力を有するものとされる同項の改正前国共済法の規定に基づく年金
        <sup>art-82-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1/item-4</sup>
        an annuity based on the provisions of the pre-amendment National Public Officers Mutual Aid Association Act referred to in Article 36, paragraph (1) (Transitional Measures for the Amount of Occupational Addition under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;
        <sup>machine translation, not official</sup>

        **五**  一元化法附則第三十七条第一項（改正前国共済法による給付等）の規定によりなおその効力を有するものとされる同項の改正前国共済法の規定に基づく年金
        <sup>art-82-2/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1/item-5</sup>
        an annuity based on the provisions of the pre-amendment National Public Officers Mutual Aid Association Act referred to in Article 37, paragraph (1) (Benefits, etc. under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;
        <sup>machine translation, not official</sup>

        **六**  旧令による共済組合等からの年金受給者のための特別措置法（昭和二十五年法律第二百五十六号）第三条第一項若しくは第二項（旧陸軍共済組合及び共済協会の権利義務の承継）、第四条第一項（外地関係共済組合に係る年金の支給）又は第七条の二第一項（旧共済組合員に対する年金の支給）の規定に基づく年金
        <sup>art-82-2/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1/item-6</sup>
        an annuity based on the provisions of Article 3, paragraph (1) or (2) (Succession to the Rights and Obligations of the Former Army Mutual Aid Association and Mutual Aid Society), Article 4, paragraph (1) (Payment of Annuities Relating to Overseas Mutual Aid Associations), or Article 7-2, paragraph (1) (Payment of Annuities to Former Members of Mutual Aid Associations) of the Act on Special Measures concerning Beneficiaries of Pension of Mutual Aid Association Established under Former Ordinances (Act No. 256 of 1950);
        <sup>machine translation, not official</sup>

        **七**  地方公務員等共済組合法の一部を改正する法律（平成二十三年法律第五十六号）附則の規定に基づく年金
        <sup>art-82-2/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1/item-7</sup>
        an annuity based on the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011);
        <sup>machine translation, not official</sup>

        **八**  一元化法附則第六十条第一項（改正前地共済法による職域加算額の経過措置）の規定によりなおその効力を有するものとされる同項の改正前地共済法の規定に基づく年金
        <sup>art-82-2/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1/item-8</sup>
        an annuity based on the provisions of the pre-amendment Local Public Officers, etc. Mutual Aid Association Act referred to in Article 60, paragraph (1) (Transitional Measures for the Amount of Occupational Addition under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;
        <sup>machine translation, not official</sup>

        **九**  一元化法附則第六十一条第一項（改正前地共済法による給付等）の規定によりなおその効力を有するものとされる同項の改正前地共済法の規定に基づく年金
        <sup>art-82-2/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1/item-9</sup>
        an annuity based on the provisions of the pre-amendment Local Public Officers, etc. Mutual Aid Association Act referred to in Article 61, paragraph (1) (Benefits, etc. under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;
        <sup>machine translation, not official</sup>

        **十**  一元化法附則第七十八条第一項（改正前私学共済法による職域加算額の経過措置）の規定によりなおその効力を有するものとされる同項の改正前私学共済法の規定に基づく年金
        <sup>art-82-2/par-1/item-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1/item-10</sup>
        an annuity based on the provisions of the pre-amendment Private School Personnel Mutual Aid Association Act referred to in Article 78, paragraph (1) (Transitional Measures for the Amount of Occupational Addition under the Pre-amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;
        <sup>machine translation, not official</sup>

        **十一**  一元化法附則第七十九条（改正前私学共済法による給付）の規定によりなおその効力を有するものとされる同条の改正前私学共済法の規定に基づく年金
        <sup>art-82-2/par-1/item-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1/item-11</sup>
        an annuity based on the provisions of the pre-amendment Private School Personnel Mutual Aid Association Act referred to in Article 79 (Benefits under the Pre-amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that Article;
        <sup>machine translation, not official</sup>

        **十二**  厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律第一条（農林漁業団体職員共済組合法等の廃止）の規定による廃止前の農林漁業団体職員共済組合法（昭和三十三年法律第九十九号）の規定に基づく年金
        <sup>art-82-2/par-1/item-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1/item-12</sup>
        an annuity based on the provisions of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 99 of 1958) prior to the abolition by the provisions of Article 1 (Abolition of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc.) of the Act on the Abolition, etc. of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. in Order to Integrate the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations;
        <sup>machine translation, not official</sup>

        **十三**  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）の規定に基づく年金
        <sup>art-82-2/par-1/item-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1/item-13</sup>
        an annuity based on the provisions of Chapter IX (Employees' Pension Funds and the Pension Fund Association) of the former Employees' Pension Insurance Act.
        <sup>machine translation, not official</sup>

      **第二項**  法第三十五条第三項第三号に規定する政令で定める年金（これに類する給付を含む。）は、次に掲げる給付とする。
      <sup>art-82-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-2</sup>
      The annuities specified by Cabinet Order prescribed in Article 35, paragraph (3), item (iii) of the Act (including similar benefits) are the following benefits:
      <sup>machine translation, not official</sup>

        **一**  第七十二条第三項第一号又は第九号（退職手当等とみなす一時金）に規定する制度に基づいて支給される年金（これに類する給付を含む。）
        <sup>art-82-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-2/item-1</sup>
        annuities paid under the systems prescribed in Article 72, paragraph (3), item (i) or (ix) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) (including similar benefits);
        <sup>machine translation, not official</sup>

        **二**  中小企業退職金共済法第十二条第一項（退職金の分割支給等）に規定する分割払の方法により支給される同条第五項に規定する分割退職金
        <sup>art-82-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-2/item-2</sup>
        installment retirement allowances paid by the method of installment payments prescribed in Article 12, paragraph (1) (Installment Payment of Retirement Allowances, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, as prescribed in paragraph (5) of that Article;
        <sup>machine translation, not official</sup>

        **三**  第七十二条第三項第三号イに規定する小規模企業共済契約に基づいて小規模企業共済法第九条の三第一項（共済金の分割支給等）に規定する分割払の方法により支給される同条第五項に規定する分割共済金
        <sup>art-82-2/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-2/item-3</sup>
        installment mutual aid benefits paid, under a small enterprise mutual aid contract prescribed in Article 72, paragraph (3), item (iii), (a), by the method of installment payments prescribed in Article 9-3, paragraph (1) (Installment Payment of Mutual Aid Benefits, etc.) of the Small Enterprise Mutual Relief Projects Act, as prescribed in paragraph (5) of that Article;
        <sup>machine translation, not official</sup>

        **四**  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退職年金（当該契約に基づいて払い込まれた掛金又は保険料のうちにその退職年金が支給される基因となつた勤務をした者の負担した金額がある場合には、その年において支給される当該退職年金の額から当該退職年金の額（その年金の支給開始の日以後に当該契約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該退職年金に係る次条第一項の規定に準じて計算した割合を乗じて計算した金額を控除した金額に相当する部分に限る。）
        <sup>art-82-2/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-2/item-4</sup>
        a retirement pension received under 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 (where, out of the contributions or insurance premiums paid in under that contract, there is an amount borne by the person who performed the service that gave rise to the payment of that retirement pension, limited to the part equivalent to the amount obtained by deducting, from the amount of that retirement pension paid in that year, the amount calculated by multiplying the amount of that retirement pension (excluding the part equivalent to the amount of surplus distributed under that contract on or after the day on which payment of that annuity commenced) by the ratio calculated for that retirement pension in accordance with the provisions of paragraph (1) of the following Article);
        <sup>machine translation, not official</sup>

        **五**  第七十二条第三項第五号イからハまでに掲げる規定に基づいて支給を受ける年金（同号に規定する規約に基づいて拠出された掛金のうちにその年金が支給される確定給付企業年金法第二十五条第一項（加入者）に規定する加入者（同項に規定する加入者であつた者を含む。）の負担した金額がある場合には、その年において支給される当該年金の額から当該年金の額（その年金の支給開始の日以後に当該規約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該年金に係る次条第一項の規定に準じて計算した割合を乗じて計算した金額を控除した金額に相当する部分に限る。）
        <sup>art-82-2/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-2/item-5</sup>
        An annuity paid pursuant to the provisions listed in Article 72, paragraph (3), item (v), (a) through (c) (limited, where the contributions made under the plan rules prescribed in that item include an amount borne by a member prescribed in Article 25, paragraph (1) (Members) of the Defined-Benefit Corporate Pension Act (including a person who was a member prescribed in that paragraph) to whom that annuity is paid, to the portion equivalent to the amount obtained by deducting, from the amount of that annuity paid in that year, the amount calculated by multiplying the amount of that annuity (excluding the amount of the portion equivalent to the amount of surplus distributed under those plan rules on or after the day on which payment of that annuity starts) by the ratio calculated in accordance with the provisions of paragraph (1) of the following Article);
        <sup>machine translation, not official</sup>

        **六**  確定拠出年金法第四条第三項（承認の基準等）に規定する企業型年金規約又は同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二十八条第一号（給付の種類）（同法第七十三条（企業型年金に係る規定の準用）において準用する場合を含む。）に掲げる老齢給付金として支給される年金
        <sup>art-82-2/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-2/item-6</sup>
        An annuity paid as the old-age benefit listed in Article 28, item (i) (Types of Benefits) of the Defined Contribution Pension Act (including as applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions Pertaining to Corporate-Type Pension Plans) of that Act) under the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of that Act or the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act.
        <sup>machine translation, not official</sup>

      **第三項**  前項第一号に掲げる給付は、第七十六条第一項各号（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（年金に該当するものに限る。）を含まないものとし、前項第四号に掲げる退職年金は、第七十六条第二項各号に掲げる給付（退職年金に該当するものに限る。）を含まないものとする。
      <sup>art-82-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-3</sup>
      The benefits listed in item (i) of the preceding paragraph are not to include the benefits listed in the items of Article 76, paragraph (1) (Lump-Sum Payments Based on Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed to Constitute Severance Pay or Other Such Compensation) (limited to those that fall under annuities), and the retirement pension listed in item (iv) of the preceding paragraph is not to include the benefits listed in the items of Article 76, paragraph (2) (limited to those that fall under retirement pension).
      <sup>machine translation, not official</sup>

      **第四項**  前項に規定する給付として支給される金額は、法第三十五条第三項に規定する公的年金等に係る雑所得以外の雑所得に係る収入金額とする。
      <sup>art-82-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-4</sup>
      The amount paid as the benefits prescribed in the preceding paragraph is to be the revenue pertaining to miscellaneous income other than the miscellaneous income pertaining to a public pension or retirement package prescribed in Article 35, paragraph (3) of the Act.
      <sup>machine translation, not official</sup>

---

## Cites
- art-82-2/par-1: 法第三十五条第三項第一号 → 所得税法 第三十五条第三項第一号 (Article 35, paragraph (3), item (i)), art-35/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-35/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-82-2/par-1/item-2: 厚生年金保険法附則第二十八条 → 厚生年金保険法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3291-115/art-28 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-3291-115/art-28 (e-Gov law ID 329AC0000000115)
- art-82-2/par-1/item-6: 旧令による共済組合等からの年金受給者のための特別措置法（昭和二十五年法律第二百五十六号）第三条第一項 → e-Gov law 325AC0000000256, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-82-2/par-1/item-6: 第二項 → e-Gov law 325AC0000000256, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-82-2/par-1/item-6: 第四条第一項 → e-Gov law 325AC0000000256, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-82-2/par-1/item-6: 第七条の二第一項 → e-Gov law 325AC0000000256, 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — not held in this collection
- art-82-2/par-2: 法第三十五条第三項第三号 → 所得税法 第三十五条第三項第三号 (Article 35, paragraph (3), item (iii)), art-35/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-82-2/par-2/item-1: 第七十二条第三項第一号 → 所得税法施行令 第七十二条第三項第一号 (Article 72, paragraph (3), item (i)), art-72/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-72/par-3/item-1
- art-82-2/par-2/item-1: 第九号 → 所得税法施行令 第七十二条第三項第九号 (Article 72, paragraph (3), item (ix)), art-72/par-3/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-72/par-3/item-9
- art-82-2/par-2/item-2: 中小企業退職金共済法第十二条第一項 → 中小企業退職金共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-1 (e-Gov law ID 334AC0000000160)
- art-82-2/par-2/item-2: 同条第五項 → 中小企業退職金共済法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-5 (e-Gov law ID 334AC0000000160)
- art-82-2/par-2/item-3: 第七十二条第三項第三号 → 所得税法施行令 第七十二条第三項第三号 (Article 72, paragraph (3), item (iii)), art-72/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-72/par-3/item-3
- art-82-2/par-2/item-3: 小規模企業共済法第九条の三第一項 → 小規模企業共済法 第九条の三第一項 (Article 9-3, paragraph (1)), art-9-3/par-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-9-3/par-1 (e-Gov law ID 340AC0000000102)
- art-82-2/par-2/item-3: 同条第五項 → 小規模企業共済法 第九条の三第五項 (Article 9-3, paragraph (5)), art-9-3/par-5 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-9-3/par-5 (e-Gov law ID 340AC0000000102)
- art-82-2/par-2/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-82-2/par-2/item-4: 次条第一項 → 所得税法施行令 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-3/par-1
- art-82-2/par-2/item-5: 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-82-2/par-2/item-5: 確定給付企業年金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-82-2/par-2/item-5: 次条第一項 → 所得税法施行令 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-3/par-1
- art-82-2/par-2/item-6: 確定拠出年金法第四条第三項 → 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-82-2/par-2/item-6: 同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-82-2/par-2/item-6: 同法第二十八条第一号 → 確定拠出年金法 第二十八条第一項第一号 (Article 28, paragraph (1), item (i)), art-28/par-1/item-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-28/par-1/item-1 (e-Gov law ID 413AC0000000088)
- art-82-2/par-2/item-6: 同法第七十三条 → 確定拠出年金法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/defined-contribution-pension-act/art-73 (e-Gov law ID 413AC0000000088)
- art-82-2/par-3: 前項第一号 → 所得税法施行令 第八十二条の二第二項第一号 (Article 82-2, paragraph (2), item (i)), art-82-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-2/item-1
- art-82-2/par-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-82-2/par-3: 前項第四号 → 所得税法施行令 第八十二条の二第二項第四号 (Article 82-2, paragraph (2), item (iv)), art-82-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-2/item-4
- art-82-2/par-3: 第七十六条第二項 → 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-82-2/par-4: 前項 → 所得税法施行令 第八十二条の二第三項 (Article 82-2, paragraph (3)), art-82-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-3
- art-82-2/par-4: 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)

## Cited by

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

- 所得税法施行令 第八十二条の二第三項（公的年金等とされる年金） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-3
- 所得税法施行令 第八十二条の二第四項（公的年金等とされる年金） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-4
- 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 第三百十九条の八第二項第一号（源泉徴収の対象となる確定給付企業年金の額の計算等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-8/par-2/item-1
- 所得税法施行令 第三百十九条の八第二項第二号（源泉徴収の対象となる確定給付企業年金の額の計算等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-8/par-2/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
- 所得税法施行令 附則第六条第一項（公的年金等とされる年金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-6/par-1

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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-20261106T173921-024, 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-20261106T173921-024, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-025, 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-20261106T173921-025, 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