# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の六 (Article 40-6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-6. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第四十条の六 (Article 40-6)（生命共済契約等の対象となる共済に係る契約の要件の細目） — address `art-40-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-6 - Every provision below carries its address and both URLs 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. --- ### 第四十条の六（生命共済契約等の対象となる共済に係る契約の要件の細目） — Details of Requirements for Contracts Pertaining to Mutual Aid Subject to Life Mutual Aid Contracts, etc. caption: machine translation, not official art-40-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-6 · https://japanlaw.org/l/340M50000040011/art-40-6 **第一項** 令第二百十条第二号（生命共済契約等の範囲）に規定する財務省令で定める要件は、同号に規定する漁業協同組合又は水産加工業協同組合（以下この条において「組合」という。）が、その締結した生命共済に係る契約により負う共済責任を当該組合を会員とする共済水産業協同組合連合会（その業務が全国の区域に及ぶものに限る。）との契約により連帯して負担していること（当該契約により当該組合はその共済責任についての当該負担部分を有しない場合に限る。）とする。 art-40-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-6/par-1 · https://japanlaw.org/l/340M50000040011/art-40-6/par-1 The requirements specified by Ministry of Finance Order as prescribed in Article 210, item (ii) (Scope of Life Mutual Aid Contracts, etc.) of the Order are that a fishery cooperative or fish processing cooperative prescribed in that item (hereinafter referred to as "cooperative" in this Article) bears jointly and severally, under a contract with a federation of fishery industry cooperatives for mutual aid whose members include the cooperative (limited to one whose business extends to the whole country), the mutual aid liability that it assumes under a contract pertaining to life mutual aid that it has concluded (limited to a case where, under that contract, the cooperative has no portion of that liability to bear). machine translation, not official --- ## Cites - art-40-6/par-1: 令第二百十条第二号 → e-Gov law 340CO0000000096, 第二百十条第一項第二号 (Article 210, paragraph (1), item (ii)), art-210/par-1/item-2 — not held in this collection - art-40-6/par-1: この条 → 所得税法施行規則 第四十条の六 (Article 40-6), art-40-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-6 · https://japanlaw.org/l/340M50000040011/art-40-6 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第四十条の六第一項（生命共済契約等の対象となる共済に係る契約の要件の細目） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-6/par-1 · https://japanlaw.org/l/340M50000040011/art-40-6/par-1 - 所得税法施行規則 附則第二条第一項（個人年金保険契約等の対象となる共済に係る契約の要件の細目に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4179-31/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-2/par-1 - 所得税法施行規則 附則第五条第二項（生命保険契約等の対象となる共済に係る契約の要件の細目等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-5/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-027, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27