# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十六条 (Article 76)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76. 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: 第七十六条 (Article 76)（保険料控除申告書に関する書類の提出又は提示により証明する事項） — address `art-76`
- 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-76
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-76
- 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.

---

### 第七十六条（保険料控除申告書に関する書類の提出又は提示により証明する事項） — Matters to Be Proved by Submission or Presentation of Documents Concerning Return for Insurance Premium Deduction
<sup>caption: machine translation, not official</sup>
<sup>art-76 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76 · https://japanlaw.org/l/340M50000040011/art-76</sup>

  **第一項**  令第三百十九条第三号（保険料控除申告書に関する書類等の提出又は提示）に規定する財務省令で定める事項は、法第百九十六条第一項第三号（給与所得者の保険料控除申告書）に規定する新生命保険料に係る法第七十六条第五項（生命保険料控除）に規定する新生命保険契約等の保険契約者若しくは共済契約者の氏名又は確定給付企業年金、退職年金若しくは退職一時金の受取人の氏名及び当該新生命保険契約等に係る保険料又は掛金が同条第一項に規定する新生命保険料に該当する旨とする。
  <sup>art-76/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76/par-1 · https://japanlaw.org/l/340M50000040011/art-76/par-1</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 319, item (iii) (Submission or Presentation of Documents, etc. Concerning Return for Insurance Premium Deduction) of the Order are, with respect to the new life insurance premium prescribed in Article 196, paragraph (1), item (iii) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act, the name of the policyholder or mutual aid policyholder of the new life insurance policy or similar contract prescribed in Article 76, paragraph (5) (Life Insurance Premium Deduction) of the Act, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that new life insurance policy or similar contract falls under the new life insurance premium prescribed in Article 76, paragraph (1) of the Act.
  <sup>machine translation, not official</sup>

  **第二項**  令第三百十九条第四号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する旧生命保険料に係る法第七十六条第六項に規定する旧生命保険契約等の保険契約者若しくは共済契約者の氏名又は確定給付企業年金、退職年金若しくは退職一時金の受取人の氏名及び当該旧生命保険契約等に係る保険料又は掛金が同条第一項に規定する旧生命保険料に該当する旨とする。
  <sup>art-76/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76/par-2 · https://japanlaw.org/l/340M50000040011/art-76/par-2</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 319, item (iv) of the Order are, with respect to the old life insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the name of the policyholder or mutual aid policyholder of the old life insurance policy or similar contract prescribed in Article 76, paragraph (6) of the Act, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that old life insurance policy or similar contract falls under the old life insurance premium prescribed in Article 76, paragraph (1) of the Act.
  <sup>machine translation, not official</sup>

  **第三項**  令第三百十九条第五号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する介護医療保険料に係る法第七十六条第七項に規定する介護医療保険契約等の保険契約者又は共済契約者の氏名及び当該介護医療保険契約等に係る保険料又は掛金が同条第二項に規定する介護医療保険料に該当する旨とする。
  <sup>art-76/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76/par-3 · https://japanlaw.org/l/340M50000040011/art-76/par-3</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 319, item (v) of the Order are, with respect to the nursing care and medical insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the name of the policyholder or mutual aid policyholder of the nursing care and medical insurance policy or similar contract prescribed in Article 76, paragraph (7) of the Act, and the fact that the premium or contribution relating to that nursing care and medical insurance policy or similar contract falls under the nursing care and medical insurance premium prescribed in Article 76, paragraph (2) of the Act.
  <sup>machine translation, not official</sup>

  **第四項**  令第三百十九条第六号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する新個人年金保険料に係る法第七十六条第八項に規定する新個人年金保険契約等の種類、保険契約者又は共済契約者の氏名、年金受取人の氏名及び生年月日、当該年金の支払開始日及び支払期間並びに当該新個人年金保険契約等に係る保険料又は掛金の払込期間及び当該保険料又は掛金が同条第三項に規定する新個人年金保険料に該当する旨とする。
  <sup>art-76/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76/par-4 · https://japanlaw.org/l/340M50000040011/art-76/par-4</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 319, item (vi) of the Order are, with respect to the new individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the type of the new individual pension insurance policy or similar contract prescribed in Article 76, paragraph (8) of the Act, the name of the policyholder or mutual aid policyholder, the name and date of birth of the recipient of the annuity, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that new individual pension insurance policy or similar contract, and the fact that that premium or contribution falls under the new individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act.
  <sup>machine translation, not official</sup>

  **第五項**  令第三百十九条第七号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する旧個人年金保険料に係る法第七十六条第九項に規定する旧個人年金保険契約等の種類、保険契約者又は共済契約者の氏名、年金受取人の氏名及び生年月日、当該年金の支払開始日及び支払期間並びに当該旧個人年金保険契約等に係る保険料又は掛金の払込期間及び当該保険料又は掛金が同条第三項に規定する旧個人年金保険料に該当する旨とする。
  <sup>art-76/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76/par-5 · https://japanlaw.org/l/340M50000040011/art-76/par-5</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 319, item (vii) of the Order are, with respect to the old individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the type of the old individual pension insurance policy or similar contract prescribed in Article 76, paragraph (9) of the Act, the name of the policyholder or mutual aid policyholder, the name and date of birth of the recipient of the annuity, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that old individual pension insurance policy or similar contract, and the fact that that premium or contribution falls under the old individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act.
  <sup>machine translation, not official</sup>

  **第六項**  令第三百十九条第八号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する地震保険料に係る法第七十七条第二項（地震保険料控除）に規定する損害保険契約等の保険契約者又は共済契約者の氏名、保険又は共済の種類及びその目的並びに当該損害保険契約等に係る保険料又は掛金が同条第一項に規定する地震保険料に該当する旨とする。
  <sup>art-76/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76/par-6 · https://japanlaw.org/l/340M50000040011/art-76/par-6</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 319, item (viii) of the Order are, with respect to the earthquake insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the name of the policyholder or mutual aid policyholder of the casualty insurance policy or similar contract prescribed in Article 77, paragraph (2) (Earthquake Insurance Premium Deduction) of the Act, the type and purpose of the insurance or mutual aid, and the fact that the premium or contribution relating to that casualty insurance policy or similar contract falls under the earthquake insurance premium prescribed in Article 77, paragraph (1) of the Act.
  <sup>machine translation, not official</sup>

---

## Cites
- art-76/par-1: 令第三百十九条第三号 → e-Gov law 340CO0000000096, 第三百十九条第一項第三号 (Article 319, paragraph (1), item (iii)), art-319/par-1/item-3 — not held in this collection
- art-76/par-1: 法第百九十六条第一項第三号 → 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 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3
- art-76/par-1: 法第七十六条第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/en/income-tax-act/art-76/par-5 · https://japanlaw.org/l/340AC0000000033/art-76/par-5
- art-76/par-1: 同条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- art-76/par-2: 令第三百十九条第四号 → e-Gov law 340CO0000000096, 第三百十九条第一項第四号 (Article 319, paragraph (1), item (iv)), art-319/par-1/item-4 — not held in this collection
- art-76/par-2: 法第百九十六条第一項第三号 → 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 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3
- art-76/par-2: 法第七十六条第六項 → 所得税法 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/en/income-tax-act/art-76/par-6 · https://japanlaw.org/l/340AC0000000033/art-76/par-6
- art-76/par-2: 同条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- art-76/par-3: 令第三百十九条第五号 → e-Gov law 340CO0000000096, 第三百十九条第一項第五号 (Article 319, paragraph (1), item (v)), art-319/par-1/item-5 — not held in this collection
- art-76/par-3: 法第百九十六条第一項第三号 → 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 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3
- art-76/par-3: 法第七十六条第七項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/en/income-tax-act/art-76/par-7 · https://japanlaw.org/l/340AC0000000033/art-76/par-7
- art-76/par-3: 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 · https://japanlaw.org/l/340AC0000000033/art-76/par-2
- art-76/par-4: 令第三百十九条第六号 → e-Gov law 340CO0000000096, 第三百十九条第一項第六号 (Article 319, paragraph (1), item (vi)), art-319/par-1/item-6 — not held in this collection
- art-76/par-4: 法第百九十六条第一項第三号 → 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 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3
- art-76/par-4: 法第七十六条第八項 → 所得税法 第七十六条第八項 (Article 76, paragraph (8)), art-76/par-8 — https://japanlaw.org/en/income-tax-act/art-76/par-8 · https://japanlaw.org/l/340AC0000000033/art-76/par-8
- art-76/par-4: 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 · https://japanlaw.org/l/340AC0000000033/art-76/par-3
- art-76/par-5: 令第三百十九条第七号 → e-Gov law 340CO0000000096, 第三百十九条第一項第七号 (Article 319, paragraph (1), item (vii)), art-319/par-1/item-7 — not held in this collection
- art-76/par-5: 法第百九十六条第一項第三号 → 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 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3
- art-76/par-5: 法第七十六条第九項 → 所得税法 第七十六条第九項 (Article 76, paragraph (9)), art-76/par-9 — https://japanlaw.org/en/income-tax-act/art-76/par-9 · https://japanlaw.org/l/340AC0000000033/art-76/par-9
- art-76/par-5: 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 · https://japanlaw.org/l/340AC0000000033/art-76/par-3
- art-76/par-6: 令第三百十九条第八号 → e-Gov law 340CO0000000096, 第三百十九条第一項第八号 (Article 319, paragraph (1), item (viii)), art-319/par-1/item-8 — not held in this collection
- art-76/par-6: 法第百九十六条第一項第三号 → 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 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3
- art-76/par-6: 法第七十七条第二項 → 所得税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/en/income-tax-act/art-77/par-2 · https://japanlaw.org/l/340AC0000000033/art-77/par-2
- art-76/par-6: 同条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-77/par-1

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法施行規則 附則第五条第一項（地震保険料控除に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-5/par-1

---

## 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-20261027T143811-048, 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