# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十四条 (Supplementary Provisions, Article 24) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-24. 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: 第二十四条 (Supplementary Provisions, Article 24)（生命保険金に類する給付等に関する経過措置） — address `suppl-4192-82/art-24` - 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-4192-82/art-24 - 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. --- ### 第二十四条（生命保険金に類する給付等に関する経過措置） — Transitional Measures regarding Benefits Similar to Life Insurance Proceeds, etc. caption: machine translation, not official suppl-4192-82/art-24 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-24 **第一項** 新令第三百五十一条第一項第二号（生命保険金に類する給付等）の規定は、施行日以後に支払うべき同号に掲げる共済金又は解約返戻金について適用し、施行日前に支払うべき旧令第三百五十一条第一項第二号（生命保険金に類する給付等）に掲げる共済金又は解約返戻金については、なお従前の例による。 suppl-4192-82/art-24/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-24/par-1 The provisions of Article 351, paragraph (1), item (ii) (Benefits Similar to Life Insurance Proceeds, etc.) of the New Order apply to mutual aid benefits or cancellation refunds listed in that item that are payable on or after the Effective Date, and the provisions then in force continue to govern mutual aid benefits or cancellation refunds listed in Article 351, paragraph (1), item (ii) (Benefits Similar to Life Insurance Proceeds, etc.) of the Former Order that are payable before the Effective Date. machine translation, not official **第二項** 雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第八十八条第三項（勤労者財産形成促進法の一部改正に伴う経過措置）の規定によりなお従前の例によることとされる場合における同法附則第八十七条（勤労者財産形成促進法の一部改正）の規定による改正前の勤労者財産形成促進法（昭和四十六年法律第九十二号）第八条の二第三号（勤労者財産形成助成金等）に規定する事業主から支払を受ける同号に規定する財産形成貯蓄活用給付金については、旧令第三百五十一条第一項第九号の規定は、なおその効力を有する。この場合において、同号中「同条第二項」とあるのは、「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十三条（勤労者が受ける財産形成給付金等に係る課税の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第十二条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第二十九条の三第二項」とする。 suppl-4192-82/art-24/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-24/par-2 In the case where the provisions then in force continue to govern pursuant to the provisions of Article 88, paragraph (3) (Transitional Measures Accompanying the Partial Amendment of the Workers' Property Accumulation Promotion Act) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), with regard to the benefit for utilizing property accumulation savings prescribed in Article 8-2, item (iii) (Grants, etc. for Workers' Property Accumulation) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) prior to its amendment by the provisions of Article 87 (Partial Amendment of the Workers' Property Accumulation Promotion Act) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. that is paid by the employer prescribed in that item, the provisions of Article 351, paragraph (1), item (ix) of the Former Order remain in force. In this case, the phrase "paragraph (2) of that Article" in that item is deemed to be replaced with "Article 29-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 12 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 73 (Transitional Measures regarding Special Provisions on Taxation of Property Accumulation Benefits, etc. Received by Workers) of the Supplementary Provisions of that Act". machine translation, not official **第三項** 新令第三百五十一条第二項第一号の規定は、施行日以後に支払うべき同号に掲げる満期返戻金等又は同項第二号に掲げる中途返戻金について適用し、施行日前に支払うべき旧令第三百五十一条第二項第一号に掲げる満期返戻金等又は同項第二号に掲げる中途返戻金については、なお従前の例による。 suppl-4192-82/art-24/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-24/par-3 The provisions of Article 351, paragraph (2), item (i) of the New Order apply to maturity refunds, etc. listed in that item or mid-term refunds listed in item (ii) of that paragraph that are payable on or after the Effective Date, and the provisions then in force continue to govern maturity refunds, etc. listed in Article 351, paragraph (2), item (i) of the Former Order or mid-term refunds listed in item (ii) of that paragraph that are payable before the Effective Date. machine translation, not official --- ## Cites - suppl-4192-82/art-24/par-1: 新令第三百五十一条第一項第二号 → 所得税法施行令 第三百五十一条第一項第二号 (Article 351, paragraph (1), item (ii)), art-351/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1/item-2 - suppl-4192-82/art-24/par-2: 同法第十二条 → e-Gov law 419AC0000000006, 第十二条 (Article 12), art-12 — not held in this collection - suppl-4192-82/art-24/par-3: 新令第三百五十一条第二項第一号 → 所得税法施行令 第三百五十一条第二項第一号 (Article 351, paragraph (2), item (i)), art-351/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-2/item-1 - suppl-4192-82/art-24/par-3: 同項第二号 → 所得税法施行令 第三百五十一条第二項第二号 (Article 351, paragraph (2), item (ii)), art-351/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-2/item-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第八号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-8 --- ## 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-20261106T173921-121, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-123, 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-20261106T173921-123, 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