# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の七 (Article 40-7) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7. 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: 第四十条の七 (Article 40-7)（年金給付契約の対象となる共済に係る契約の要件の細目） — address `art-40-7` - 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-40-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-7 - 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. --- ### 第四十条の七（年金給付契約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 Annuity Benefit Contracts caption: machine translation, not official art-40-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7 · https://japanlaw.org/l/340M50000040011/art-40-7 **第一項** 令第二百十一条第三号（年金給付契約の対象となる契約の範囲）に規定する財務省令で定める要件は、次に掲げる要件とする。 art-40-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-1 · https://japanlaw.org/l/340M50000040011/art-40-7/par-1 The requirements specified by Ministry of Finance Order as prescribed in Article 211, item (iii) (Scope of Contracts Subject to Annuity Benefit Contracts) of the Order are the following requirements: machine translation, not official **一** 令第二百十一条第三号に規定する生命共済に係る契約で年金の給付を目的とするもの（退職年金の給付を目的とするものを除く。以下この条において「年金共済契約」という。）を締結する組合の定める当該年金共済契約に係る共済規程は、当該年金共済契約に係る約款を全国連合会が農林水産大臣の承認を受けて定める約款と同一の内容のものとする旨の定めがあるものであること（全国連合会の締結する年金共済契約に係る共済規程にあつては、農林水産大臣の承認を受けたものであること。）。 art-40-7/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-7/par-1/item-1 The mutual aid rules pertaining to an annuity mutual aid contract, laid down by a cooperative that concludes a contract pertaining to life mutual aid prescribed in Article 211, item (iii) of the Order whose purpose is the provision of annuities (excluding those whose purpose is the provision of retirement pensions; hereinafter referred to as "annuity mutual aid contract" in this Article), contain a provision that the terms and conditions pertaining to that annuity mutual aid contract are to be identical in content to the terms and conditions that the national federation lays down with the approval of the Minister of Agriculture, Forestry and Fisheries (for mutual aid rules pertaining to an annuity mutual aid contract concluded by the national federation, they have received the approval of the Minister of Agriculture, Forestry and Fisheries); machine translation, not official **二** 当該年金共済契約を締結する組合（全国連合会を除く。）が当該年金共済契約により負う共済責任は、当該組合が当該組合を会員とする全国連合会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。）。 art-40-7/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-7/par-1/item-2 The mutual aid liability that a cooperative that concludes that annuity mutual aid contract (excluding the national federation) assumes under that annuity mutual aid contract is borne by that cooperative jointly and severally under a contract with the national federation whose members include that cooperative (limited to a case where, under that contract, the cooperative has no portion of that liability to bear); machine translation, not official **三** 当該年金共済契約に基づく金銭の支払は、次に掲げる要件を満たすものであること。 art-40-7/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-7/par-1/item-3 Payment of monies under that annuity mutual aid contract satisfies the following requirements: machine translation, not official **イ** 当該年金共済契約に基づく年金以外の金銭の支払（割戻金の割戻し及び解約返戻金を除く。）は、当該年金共済契約で定める被共済者が死亡し、又は重度の障害に該当することとなつた場合に限り行うものであること。 art-40-7/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-1/item-3/sub-1 · https://japanlaw.org/l/340M50000040011/art-40-7/par-1/item-3/sub-1 Payment of monies other than the annuity under that annuity mutual aid contract (excluding payment of rebates and surrender values) is made only where the insured person under mutual aid specified in that annuity mutual aid contract dies or comes to fall under a severe disability; machine translation, not official **ロ** 当該年金共済契約で定める被共済者が死亡し、又は重度の障害に該当することとなつた場合に支払う金銭の額は、当該年金共済契約の締結の日以後の期間又は支払掛金の総額に応じて逓増的に定められていること。 art-40-7/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-1/item-3/sub-2 · https://japanlaw.org/l/340M50000040011/art-40-7/par-1/item-3/sub-2 The amount of monies paid where the insured person under mutual aid specified in that annuity mutual aid contract dies or comes to fall under a severe disability is set so as to increase progressively in accordance with the period on or after the date of conclusion of that annuity mutual aid contract or the total amount of contributions paid; machine translation, not official **ハ** 当該年金共済契約に基づく年金の支払は、当該年金の支払期間を通じて年一回以上定期に行うものであり、かつ、当該年金共済契約に基づき支払うべき年金（年金の支払開始日から一定の期間内に年金受取人が死亡してもなお年金を支払う旨の定めのある年金共済契約にあつては、当該一定の期間内に支払うべき年金とする。）の一部を一括して支払う旨の定めがないこと。 art-40-7/par-1/item-3/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-1/item-3/sub-3 · https://japanlaw.org/l/340M50000040011/art-40-7/par-1/item-3/sub-3 Payment of the annuity under that annuity mutual aid contract is made periodically at least once a year throughout the payment period of that annuity, and there is no provision for paying in a lump sum a part of the annuity to be paid under that annuity mutual aid contract (for an annuity mutual aid contract containing a provision to pay the annuity even if the annuity recipient dies within a certain period from the payment commencement date of the annuity, the annuity to be paid within that certain period); machine translation, not official **ニ** 当該年金共済契約に基づく割戻金の金銭による割戻し（当該割戻しを受ける割戻金をもつて当該年金共済契約に係る掛金の払込みに充てられる部分を除く。）は、年金の支払開始日前において行わないもの又は当該割戻金の割戻しをする日の属する年において払い込むべき当該掛金の金額の範囲内の額とするものであること。 art-40-7/par-1/item-3/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-1/item-3/sub-4 · https://japanlaw.org/l/340M50000040011/art-40-7/par-1/item-3/sub-4 Payment of rebates in money under that annuity mutual aid contract (excluding the portion of the rebate received that is applied to payment of contributions pertaining to that annuity mutual aid contract) is not made before the payment commencement date of the annuity or is limited to an amount within the range of the amount of those contributions that is to be paid in the year that includes the date on which the rebate is paid. machine translation, not official **第二項** 前項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 art-40-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-2 · https://japanlaw.org/l/340M50000040011/art-40-7/par-2 In the preceding paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items: machine translation, not official **一** 組合　農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合若しくは農業協同組合連合会又は水産業協同組合法（昭和二十三年法律第二百四十二号）第十一条第一項第十二号（事業の種類）若しくは第九十三条第一項第六号の二（事業の種類）の事業を行う漁業協同組合若しくは水産加工業協同組合若しくは共済水産業協同組合連合会をいう。 art-40-7/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-40-7/par-2/item-1 Cooperative: an agricultural cooperative or federation of agricultural cooperatives that conducts the business set forth in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act, or a fishery cooperative, fish processing cooperative or federation of fishery industry cooperatives for mutual aid that conducts the business set forth in Article 11, paragraph (1), item (xii) (Types of Business) or Article 93, paragraph (1), item (vi)-2 (Types of Business) of the Fishery Industry Cooperative Act (Act No. 242 of 1948); machine translation, not official **二** 全国連合会　前号に規定する農業協同組合連合会又は共済水産業協同組合連合会のうちその業務が全国の区域に及ぶものをいう。 art-40-7/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-40-7/par-2/item-2 National federation: a federation of agricultural cooperatives or federation of fishery industry cooperatives for mutual aid prescribed in the preceding item whose business extends to the whole country. machine translation, not official --- ## Cites - art-40-7/par-1: 令第二百十一条第三号 → e-Gov law 340CO0000000096, 第二百十一条第一項第三号 (Article 211, paragraph (1), item (iii)), art-211/par-1/item-3 — not held in this collection - art-40-7/par-1/item-1: 令第二百十一条第三号 → e-Gov law 340CO0000000096, 第二百十一条第一項第三号 (Article 211, paragraph (1), item (iii)), art-211/par-1/item-3 — not held in this collection - art-40-7/par-1/item-1: この条 → 所得税法施行規則 第四十条の七 (Article 40-7), art-40-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7 · https://japanlaw.org/l/340M50000040011/art-40-7 - art-40-7/par-2: 前項 → 所得税法施行規則 第四十条の七第一項 (Article 40-7, paragraph (1)), art-40-7/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-1 · https://japanlaw.org/l/340M50000040011/art-40-7/par-1 - art-40-7/par-2/item-1: 農業協同組合法第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection - art-40-7/par-2/item-1: 水産業協同組合法（昭和二十三年法律第二百四十二号）第十一条第一項第十二号 → e-Gov law 323AC0000000242, 第十一条第一項第十二号 (Article 11, paragraph (1), item (xii)), art-11/par-1/item-12 — not held in this collection - art-40-7/par-2/item-1: 第九十三条第一項第六号の二 → e-Gov law 323AC0000000242, 第九十三条第一項第六号の二 (Article 93, paragraph (1), item (vi-2)), art-93/par-1/item-6-2 — not held in this collection - art-40-7/par-2/item-2: 前号 → 所得税法施行規則 第四十条の七第二項第一号 (Article 40-7, paragraph (2), item (i)), art-40-7/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-40-7/par-2/item-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第四十条の七第一項第一号（年金給付契約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-40-7/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-7/par-1/item-1 - 所得税法施行規則 第四十条の七第二項（年金給付契約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-40-7/par-2 · https://japanlaw.org/l/340M50000040011/art-40-7/par-2 - 所得税法施行規則 第四十条の七第二項第二号（年金給付契約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-40-7/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-40-7/par-2/item-2 - 所得税法施行規則 附則第五条第三項（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-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-5/par-3 --- ## 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