# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第十四条 (Supplementary Provisions, Article 14)（地震保険料控除に関する経過措置） — address `suppl-4182-124/art-14` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14 - 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. --- ### 第十四条（地震保険料控除に関する経過措置） — Transitional Measures for Earthquake Insurance Premium Deduction caption: machine translation, not official suppl-4182-124/art-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14 **第一項** 改正法附則第十条第二項（地震保険料控除に関する経過措置）に規定する政令で定める契約は、建物又は動産の共済期間中の耐存を共済事故とする共済に係る契約とする。 suppl-4182-124/art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-1 The contract specified by Cabinet Order prescribed in Article 10, paragraph (2) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Amending Act is a contract pertaining to mutual aid in which the survival of a building or movable property throughout the mutual aid period is the mutual aid event. machine translation, not official **第二項** 改正法附則第十条第二項の規定の適用がある場合における所得税法の規定の適用については、同法第百九十条第二号ロ（年末調整）中「第七十七条第一項（地震保険料控除）に規定する地震保険料」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号。以下「平成十八年改正法」という。）附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「第七十七条まで」とあるのは「第七十七条（平成十八年改正法附則第十条第二項の規定により適用される場合を含む。）まで」と、同法第百九十六条第一項（給与所得者の保険料控除申告書）中「地震保険料に」とあるのは「地震保険料等に」と、同項第三号中「第七十七条第一項（地震保険料控除）に規定する地震保険料」とあるのは「平成十八年改正法附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「これらの規定」とあるのは「第七十六条又は第七十七条（地震保険料控除）（同項の規定により適用される場合を含む。）の規定」と、同条第二項中「地震保険料」とあるのは「地震保険料等」と、同法第百九十八条第五項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）中「地震保険料」とあるのは「地震保険料等」とする。 suppl-4182-124/art-14/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-2 Where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in applying the provisions of the Income Tax Act, in Article 190, item (ii), (b) (Year-End Adjustment) of that Act, "earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction)" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "2006 Amendment Act")", and "through 77" is deemed to be replaced with "through 77 (including where applied pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amendment Act)"; in Article 196, paragraph (1) (Salary Income Earner's Return for Insurance Premium Deduction) of that Act, "earthquake insurance premiums" is deemed to be replaced with "earthquake insurance premiums and similar premiums", and in item (iii) of that paragraph, "earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction)" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the 2006 Amendment Act" and "those provisions" is deemed to be replaced with "the provisions of Article 76 or Article 77 (Earthquake Insurance Premium Deduction) (including where applied pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amendment Act)"; in paragraph (2) of that Article, "earthquake insurance premiums" is deemed to be replaced with "earthquake insurance premiums and similar premiums"; and in Article 198, paragraph (5) (Special Provisions on the Time for Submission, etc. of Returns Concerning Withholding by Salary Income Earners) of that Act, "earthquake insurance premium" is deemed to be replaced with "earthquake insurance premiums and similar premiums". machine translation, not official **第三項** 改正法附則第十条第二項の規定の適用がある場合における新令の規定の適用については、新令第二百五十八条第三項第四号（年の中途で非居住者が居住者となった場合の税額の計算）中「法第七十七条第一項（地震保険料控除）に規定する地震保険料」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号。以下「平成十八年改正法」という。）附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「の規定」とあるのは「（地震保険料控除）（同項の規定により適用される場合を含む。）の規定」と、新令第二百六十二条第一項（確定申告書に関する書類の提出又は提示）中「法第七十七条第一項（地震保険料控除）に規定する地震保険料」とあるのは「平成十八年改正法附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「「地震保険料」」とあるのは「「地震保険料等」」と、同項第五号中「地震保険料の」とあるのは「地震保険料等の」と、新令第三百十九条第八号（保険料控除申告書に関する書類の提出又は提示）中「地震保険料」とあるのは「地震保険料等」とする。 suppl-4182-124/art-14/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-3 In applying the provisions of the New Order where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in Article 258, paragraph (3), item (iv) (Calculation of Tax Amount When a Nonresident Becomes a Resident Partway Through the Year) of the New Order, "earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "2006 Amendment Act")", and "Article 76 or Article 77 of the Act" is deemed to be replaced with "Article 76 or Article 77 (Earthquake Insurance Premium Deduction) of the Act (including where applied pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amendment Act)"; in Article 262, paragraph (1) (Submission or Presentation of Documents Relating to the Tax Return) of the New Order, "earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the 2006 Amendment Act", and the phrase "'earthquake insurance premium'" is deemed to be replaced with "'earthquake insurance premiums and similar premiums'", and in item (v) of that paragraph, "earthquake insurance premium" is deemed to be replaced with "earthquake insurance premiums and similar premiums"; and in Article 319, item (viii) (Submission or Presentation of Documents Relating to the Return for Insurance Premium Deduction) of the New Order, "earthquake insurance premium" is deemed to be replaced with "earthquake insurance premiums and similar premiums". machine translation, not official **第四項** 改正法附則第十条第二項の規定の適用がある場合における租税特別措置法（昭和三十二年法律第二十六号）の規定の適用については、同法第四条の四第二項（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例）中「の規定」とあるのは、「並びに所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第十条第二項の規定」とする。 suppl-4182-124/art-14/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-4 Where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in applying the provisions of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), in Article 4-4, paragraph (2) (Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Property Accumulation Savings Contracts) of that Act, "Article 77, paragraph (1) of the Income Tax Act" is deemed to be replaced with "Article 77, paragraph (1) of the Income Tax Act and the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006)". machine translation, not official **第五項** 前三項に定めるもののほか、改正法附則第十条第二項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、財務省令で定める。 suppl-4182-124/art-14/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-5 In addition to what is provided for in the preceding three paragraphs, matters necessary for applying the provisions of laws and regulations on income tax where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply are specified by Ministry of Finance Order. machine translation, not official --- ## Cites - suppl-4182-124/art-14/par-2: 同法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 (e-Gov law ID 340AC0000000033) - suppl-4182-124/art-14/par-2: 第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/income-tax-act/art-77/par-1 (e-Gov law ID 340AC0000000033) - suppl-4182-124/art-14/par-2: 第七十七条 → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/income-tax-act/art-77 (e-Gov law ID 340AC0000000033) - suppl-4182-124/art-14/par-2: 同法第百九十六条第一項 → 所得税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/en/income-tax-act/art-196/par-1 (e-Gov law ID 340AC0000000033) - suppl-4182-124/art-14/par-2: 同項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033) - suppl-4182-124/art-14/par-2: 第七十六条 → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/en/income-tax-act/art-76 (e-Gov law ID 340AC0000000033) - suppl-4182-124/art-14/par-2: 同条第二項 → 所得税法 第百九十六条第二項 (Article 196, paragraph (2)), art-196/par-2 — https://japanlaw.org/en/income-tax-act/art-196/par-2 (e-Gov law ID 340AC0000000033) - suppl-4182-124/art-14/par-3: 新令第二百五十八条第三項第四号 → 所得税法施行令 第二百五十八条第三項第四号 (Article 258, paragraph (3), item (iv)), art-258/par-3/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-258/par-3/item-4 - suppl-4182-124/art-14/par-3: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/income-tax-act/art-77/par-1 (e-Gov law ID 340AC0000000033) - suppl-4182-124/art-14/par-3: 新令第二百六十二条第一項 → 所得税法施行令 第二百六十二条第一項 (Article 262, paragraph (1)), art-262/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262/par-1 - suppl-4182-124/art-14/par-3: 同項第五号 → 所得税法施行令 第二百六十二条第一項第四号 (Article 262, paragraph (1), item (iv)), art-262/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262/par-1/item-4 - suppl-4182-124/art-14/par-3: 新令第三百十九条第八号 → 所得税法施行令 第三百十九条第一項第八号 (Article 319, paragraph (1), item (viii)), art-319/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319/par-1/item-8 - suppl-4182-124/art-14/par-4: 同法第四条の四第二項 → 租税特別措置法 第四条の四第二項 (Article 4-4, paragraph (2)), art-4-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4-4/par-2 (e-Gov law ID 332AC0000000026) - suppl-4182-124/art-14/par-5: 前三項 → 所得税法施行令 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4182-124/art-14/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-2 - suppl-4182-124/art-14/par-5: 前三項 → 所得税法施行令 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4182-124/art-14/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-3 - suppl-4182-124/art-14/par-5: 前三項 → 所得税法施行令 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-4182-124/art-14/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-2 - 所得税法施行令 附則第十四条第五項（地震保険料控除に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-5 - 所得税法施行令 附則第二十七条第一項（所得税法施行令の一部を改正する政令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-27/par-1 --- ## 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-20261106T173921-120, 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-20261106T173921-120, 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