# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（生命共済契約等の範囲に関する経過措置） — address `suppl-4262-137/art-6` - 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-4262-137/art-6 - 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. --- ### 第六条（生命共済契約等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Life Mutual Aid Contracts or Similar Contracts caption: machine translation, not official suppl-4262-137/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-6 **第一項** 新令第二百十条（第四号に係る部分に限る。）（生命共済契約等の範囲）の規定は、居住者が施行日以後に支払う新法第七十六条第一項（生命保険料控除）に規定する新生命保険料若しくは旧生命保険料、同条第二項に規定する介護医療保険料又は同条第三項に規定する新個人年金保険料若しくは旧個人年金保険料について適用し、居住者が施行日前に支払った旧法第七十六条第一項（生命保険料控除）に規定する新生命保険料若しくは旧生命保険料、同条第二項に規定する介護医療保険料又は同条第三項に規定する新個人年金保険料若しくは旧個人年金保険料については、なお従前の例による。 suppl-4262-137/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-6/par-1 The provisions of Article 210 (limited to the portion pertaining to item (iv)) (Scope of Life Mutual Aid Contracts or Similar Contracts) of the New Order apply to the new life insurance premium or old life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the New Act, the nursing care and medical insurance premium prescribed in paragraph (2) of that Article, or the new individual pension insurance premium or old individual pension insurance premium prescribed in paragraph (3) of that Article, that a Resident pays on or after the Effective Date, and the provisions then in force continue to govern the new life insurance premium or old life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Former Act, the nursing care and medical insurance premium prescribed in paragraph (2) of that Article, or the new individual pension insurance premium or old individual pension insurance premium prescribed in paragraph (3) of that Article, that a Resident paid before the Effective Date. machine translation, not official --- ## Cites - suppl-4262-137/art-6/par-1: 新令第二百十条 → 所得税法施行令 第二百十条 (Article 210), art-210 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-210 - suppl-4262-137/art-6/par-1: 第四号 → 所得税法施行令 第二百十条第一項第四号 (Article 210, paragraph (1), item (iv)), art-210/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-210/par-1/item-4 - suppl-4262-137/art-6/par-1: 新法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 (e-Gov law ID 340AC0000000033) - suppl-4262-137/art-6/par-1: 同条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/income-tax-act/art-76/par-2 (e-Gov law ID 340AC0000000033) - suppl-4262-137/art-6/par-1: 同条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/en/income-tax-act/art-76/par-3 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T173921-128, 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