# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十七条 (Article 87)

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- 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: 第八十七条 (Article 87)（損害保険等給付の支払調書） — address `art-87`
- 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-87
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-87
- 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.

---

### 第八十七条（損害保険等給付の支払調書） — Payment Report on Casualty Insurance Benefits, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-87 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87 · https://japanlaw.org/l/340M50000040011/art-87</sup>

  **第一項**  国内において法第二百二十五条第一項第五号（損害保険等給付の支払調書）に規定する政令で定める給付（その支払を受ける者が非居住者又は外国法人である場合には、法第百六十一条第一項第十四号（国内源泉所得）又は第二百九条第二号（源泉徴収を要しない年金）に掲げるものに限る。以下この条において「損害保険等給付」という。）の支払をする者は、法第二百二十五条第一項第五号又は第八号の規定により、損害保険等給付の支払を受ける者の各人別に、次に掲げる事項（令第百八十四条第一項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する損害保険契約等に基づく年金にあつては、第八号に掲げる事項を除く。）を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその損害保険等給付の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
  <sup>art-87/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1 · https://japanlaw.org/l/340M50000040011/art-87/par-1</sup>
  A person who, in Japan, pays a benefit specified by Cabinet Order prescribed in Article 225, paragraph (1), item (v) (Payment Report on Casualty Insurance Benefits, etc.) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to those set forth in Article 161, paragraph (1), item (xiv) (Domestic Source Income) or Article 209, item (ii) (Pensions Exempt from Withholding) of the Act; referred to as "casualty insurance benefit, etc." in this Article) must, pursuant to Article 225, paragraph (1), item (v) or (viii) of the Act, submit a report stating the following matters (excluding the matter set forth in item (viii) for an annuity based on a casualty insurance policy, etc. prescribed in Article 184, paragraph (1) (Premiums, etc. Deductible in Calculating the Amount of Miscellaneous Income from Annuities Based on Casualty Insurance Policies, etc.) of the Order) for each person receiving payment of the casualty insurance benefit, etc., to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that casualty insurance benefit, etc.:
  <sup>machine translation, not official</sup>

    **一**  その支払を受ける者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
    <sup>art-87/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-1</sup>
    the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
    <sup>machine translation, not official</sup>

    **二**  その年中に支払の確定した損害保険等給付の金額
    <sup>art-87/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-2</sup>
    the amount of the casualty insurance benefit, etc. for which payment was finalized during the year;
    <sup>machine translation, not official</sup>

    **三**  その年中に損害保険等給付の支払の基礎となる契約に基づき分配又は割戻しをする剰余金又は割戻金でその損害保険等給付とともに又はその損害保険等給付の支払の後に分配又は割戻しをするものの金額
    <sup>art-87/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-3</sup>
    the amount of surplus or rebate that is distributed or rebated during the year under the contract forming the basis for the payment of the casualty insurance benefit, etc., and that is distributed or rebated together with that casualty insurance benefit, etc. or after the payment of that casualty insurance benefit, etc.;
    <sup>machine translation, not official</sup>

    **四**  前号の契約に係る令第百八十四条第三項第一号に掲げる金額につき同項の規定を適用しないで同条第一項第二号の規定により計算した金額又は同条第二項第二号に規定する保険料若しくは掛金の総額
    <sup>art-87/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-4</sup>
    the amount set forth in Article 184, paragraph (3), item (i) of the Order pertaining to the contract referred to in the preceding item, as calculated pursuant to paragraph (1), item (ii) of that Article without applying the provisions of paragraph (3) of that Article, or the total amount of the premiums or contributions prescribed in paragraph (2), item (ii) of that Article;
    <sup>machine translation, not official</sup>

    **五**  第二号の損害保険等給付につき源泉徴収をされる所得税の額
    <sup>art-87/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-5</sup>
    the amount of income tax subject to Withholding on the casualty insurance benefit, etc. set forth in item (ii);
    <sup>machine translation, not official</sup>

    **六**  支払の確定した日
    <sup>art-87/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-6</sup>
    the date on which the payment was finalized;
    <sup>machine translation, not official</sup>

    **七**  第二号の損害保険等給付の支払をする者とその支払の基礎となる契約を締結した者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
    <sup>art-87/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-7</sup>
    the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person who concluded, with the person who pays the casualty insurance benefit, etc. set forth in item (ii), the contract forming the basis for that payment;
    <sup>machine translation, not official</sup>

    **八**  第三号の契約（団体保険に係る契約及びマンションの管理の適正化の推進に関する法律（平成十二年法律第百四十九号）第二条第三号（定義）に規定する管理組合又は同条第四号に規定する管理者等を契約者とし建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第二条第四項（定義）に規定する共有部分又は同法第六十七条第一項（団地共用部分）に規定する団地共用部分を保険の目的とする損害保険契約を除く。）の締結後に当該契約に係る契約者の変更（当該契約に係る契約者の死亡に伴い行われる変更を除く。以下この号において同じ。）があつた場合には、次に掲げる事項
    <sup>art-87/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-8</sup>
    in the case where, after the conclusion of the contract referred to in item (iii) (excluding a contract pertaining to group insurance and a casualty insurance policy whose contracting party is a management association prescribed in Article 2, item (iii) (Definitions) of the Act on Advancement of Proper Condominium Management (Act No. 149 of 2000) or a manager, etc. prescribed in item (iv) of that Article and whose subject matter of insurance is the common areas prescribed in Article 2, paragraph (4) (Definitions) of the Act on Building Unit Ownership (Act No. 69 of 1962) or the common areas in a housing complex prescribed in Article 67, paragraph (1) (Common Areas in a Housing Complex) of that Act), there has been a change of the contracting party pertaining to that contract (excluding a change made upon the death of the contracting party pertaining to that contract; the same applies hereinafter in this item), the following matters:
    <sup>machine translation, not official</sup>

      **イ**  当該契約者の変更（当該契約に係る契約者の変更を二回以上行つた場合には、その最後の契約者の変更）前の契約者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
      <sup>art-87/par-1/item-8/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-8/sub-1 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-8/sub-1</sup>
      the name or title and domicile or residence, or location of the head office or principal office, of the contracting party before that change of contracting party (where the contracting party under that contract has been changed two or more times, before the last change of contracting party);
      <sup>machine translation, not official</sup>

      **ロ**  当該契約に係る現契約者が払い込んだ保険料又は掛金の額
      <sup>art-87/par-1/item-8/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-8/sub-2 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-8/sub-2</sup>
      the amount of the premiums or contributions paid by the present contracting party under that contract;
      <sup>machine translation, not official</sup>

      **ハ**  当該契約に係る契約者の変更の回数
      <sup>art-87/par-1/item-8/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-8/sub-3 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-8/sub-3</sup>
      the number of changes of contracting party under that contract.
      <sup>machine translation, not official</sup>

    **九**  その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
    <sup>art-87/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-9</sup>
    where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
    <sup>machine translation, not official</sup>

    **十**  その他参考となるべき事項
    <sup>art-87/par-1/item-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-10</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  損害保険等給付の支払をする者は、当該損害保険等給付が法第二百九条第二号に掲げる年金である場合には、当該損害保険等給付（以下この条において「相続等損害保険年金」という。）に係る前項の調書に、同項各号に掲げる事項のほか、当該相続等損害保険年金に係る次に掲げる事項を記載しなければならない。
  <sup>art-87/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-2 · https://japanlaw.org/l/340M50000040011/art-87/par-2</sup>
  A person who pays a casualty insurance benefit, etc. must, where that casualty insurance benefit, etc. is an annuity set forth in Article 209, item (ii) of the Act, state in the report referred to in the preceding paragraph pertaining to that casualty insurance benefit, etc. (hereinafter referred to as "non-life insurance annuity acquired through inheritance, etc." in this Article), in addition to the matters set forth in the items of that paragraph, the following matters pertaining to that non-life insurance annuity acquired through inheritance, etc.:
  <sup>machine translation, not official</sup>

    **一**  支払開始日（令第百八十六条第一項第一号（相続等に係る損害保険契約等に基づく年金に係る雑所得の金額の計算）に規定する支払開始日をいう。）
    <sup>art-87/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-87/par-2/item-1</sup>
    the payment commencement date (meaning the payment commencement date prescribed in Article 186, paragraph (1), item (i) (Calculation of the Amount of Miscellaneous Income from Annuities Based on Casualty Insurance Policies, etc. Pertaining to Inheritance, etc.) of the Order);
    <sup>machine translation, not official</sup>

    **二**  令第百八十六条第一項第一号の規定により当該相続等損害保険年金を令第百八十五条第一項第一号（相続等に係る生命保険契約等に基づく年金に係る雑所得の金額の計算）に規定する確定年金とみなして計算する場合における同号イに規定する残存期間年数又は令第百八十六条第一項第二号の規定により当該相続等損害保険年金を令第百八十五条第一項第五号に規定する特定有期年金とみなして計算する場合における同号に規定する支払期間年数及び支払開始日余命年数に係る支払開始日年齢並びに同号イに規定する保証期間年数
    <sup>art-87/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-87/par-2/item-2</sup>
    in the case where that non-life insurance annuity acquired through inheritance, etc. is deemed, pursuant to Article 186, paragraph (1), item (i) of the Order, to be a fixed annuity prescribed in Article 185, paragraph (1), item (i) (Calculation of the Amount of Miscellaneous Income from Annuities Based on Life Insurance Policies or Similar Contracts Pertaining to Inheritance, etc.) of the Order and the calculation is made on that basis, the number of years of the remaining period prescribed in Article 185, paragraph (1), item (i), (a) of the Order; or in the case where that non-life insurance annuity acquired through inheritance, etc. is deemed, pursuant to Article 186, paragraph (1), item (ii) of the Order, to be a specified term annuity prescribed in Article 185, paragraph (1), item (v) of the Order and the calculation is made on that basis, the age at the payment start date pertaining to the number of years of the payment period and the number of years of life expectancy at the payment commencement date prescribed in Article 185, paragraph (1), item (v) of the Order, and the number of years of the guaranteed period prescribed in item (v), (a) of that paragraph;
    <sup>machine translation, not official</sup>

    **三**  令第百八十六条第一項第一号に規定する支払総額又は同項第二号の規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額
    <sup>art-87/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-87/par-2/item-3</sup>
    the total payment amount prescribed in Article 186, paragraph (1), item (i) of the Order, or the estimated total payment amount that is to be the basis for calculating the amount to be included in the gross revenue pertaining to the miscellaneous income for that year pursuant to item (ii) of that paragraph;
    <sup>machine translation, not official</sup>

    **四**  令第百八十六条第一項第五号又は第六号に規定する割合
    <sup>art-87/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-87/par-2/item-4</sup>
    the ratio prescribed in Article 186, paragraph (1), item (v) or (vi) of the Order;
    <sup>machine translation, not official</sup>

    **五**  当該相続等損害保険年金が令第百八十六条第二項の規定の対象となる年金である場合には、当該相続等損害保険年金に係る権利について相続税法第二十四条（定期金に関する権利の評価）の規定により評価された額
    <sup>art-87/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-87/par-2/item-5</sup>
    where that non-life insurance annuity acquired through inheritance, etc. is an annuity subject to the provisions of Article 186, paragraph (2) of the Order, the value assessed under Article 24 (Valuation of Rights Relating to Periodic Payments) of the Inheritance Tax Act for the rights pertaining to that non-life insurance annuity acquired through inheritance, etc.
    <sup>machine translation, not official</sup>

  **第三項**  第一項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する年金又は満期返戻金等（令第百八十四条第四項に規定する満期返戻金等をいう。第二号において同じ。）に係る同項の調書は、提出することを要しない。
  <sup>art-87/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-3 · https://japanlaw.org/l/340M50000040011/art-87/par-3</sup>
  In the case referred to in paragraph (1), where any of the cases set forth in the following items applies, the report referred to in that paragraph need not be submitted for the annuity or maturity refund, etc. (meaning the maturity refund, etc. prescribed in Article 184, paragraph (4) of the Order; the same applies in item (ii)) that falls under the provisions of the relevant item.
  <sup>machine translation, not official</sup>

    **一**  同一人に対するその年中の令第百八十四条第一項に規定する年金（相続等損害保険年金を除く。）の支払金額が二十万円以下である場合
    <sup>art-87/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-87/par-3/item-1</sup>
    where the amount paid to the same person during the year as an annuity prescribed in Article 184, paragraph (1) of the Order (excluding a non-life insurance annuity acquired through inheritance, etc.) is 200,000 yen or less;
    <sup>machine translation, not official</sup>

    **二**  同一人に対するその年中の満期返戻金等の支払金額が百万円以下である場合
    <sup>art-87/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-87/par-3/item-2</sup>
    where the amount paid to the same person during the year as a maturity refund, etc. is 1,000,000 yen or less.
    <sup>machine translation, not official</sup>

---

## Cites
- art-87/par-1: 法第二百二十五条第一項第五号 → 所得税法 第二百二十五条第一項第五号 (Article 225, paragraph (1), item (v)), art-225/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-5
- art-87/par-1: 法第百六十一条第一項第十四号 → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-87/par-1: 第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2
- art-87/par-1: この条 → 所得税法施行規則 第八十七条 (Article 87), art-87 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87 · https://japanlaw.org/l/340M50000040011/art-87
- art-87/par-1: 第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-87/par-1: 令第百八十四条第一項 → e-Gov law 340CO0000000096, 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — not held in this collection
- art-87/par-1: 第八号 → 所得税法施行規則 第八十七条第一項第八号 (Article 87, paragraph (1), item (viii)), art-87/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-8
- art-87/par-1/item-4: 前号 → 所得税法施行規則 第八十七条第一項第三号 (Article 87, paragraph (1), item (iii)), art-87/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-3
- art-87/par-1/item-4: 令第百八十四条第三項第一号 → e-Gov law 340CO0000000096, 第百八十四条第三項第一号 (Article 184, paragraph (3), item (i)), art-184/par-3/item-1 — not held in this collection
- art-87/par-1/item-4: 同項 → e-Gov law 340CO0000000096, 第百八十四条第三項 (Article 184, paragraph (3)), art-184/par-3 — not held in this collection
- art-87/par-1/item-4: 同条第一項第二号 → e-Gov law 340CO0000000096, 第百八十四条第一項第二号 (Article 184, paragraph (1), item (ii)), art-184/par-1/item-2 — not held in this collection
- art-87/par-1/item-4: 同条第二項第二号 → e-Gov law 340CO0000000096, 第百八十四条第二項第二号 (Article 184, paragraph (2), item (ii)), art-184/par-2/item-2 — not held in this collection
- art-87/par-1/item-5: 第二号 → 所得税法施行規則 第八十七条第一項第二号 (Article 87, paragraph (1), item (ii)), art-87/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-2
- art-87/par-1/item-7: 第二号 → 所得税法施行規則 第八十七条第一項第二号 (Article 87, paragraph (1), item (ii)), art-87/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-2
- art-87/par-1/item-8: 第三号 → 所得税法施行規則 第八十七条第一項第三号 (Article 87, paragraph (1), item (iii)), art-87/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-3
- art-87/par-1/item-8: マンションの管理の適正化の推進に関する法律（平成十二年法律第百四十九号）第二条第三号 → e-Gov law 412AC1000000149, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-87/par-1/item-8: 同条第四号 → e-Gov law 412AC1000000149, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-87/par-1/item-8: 建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第二条第四項 → 建物の区分所有等に関する法律 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-4 · https://japanlaw.org/l/337AC0000000069/art-2/par-4
- art-87/par-1/item-8: 同法第六十七条第一項 → 建物の区分所有等に関する法律 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/building-unit-ownership-act/art-67/par-1 · https://japanlaw.org/l/337AC0000000069/art-67/par-1
- art-87/par-1/item-8: この号 → 所得税法施行規則 第八十七条第一項第八号 (Article 87, paragraph (1), item (viii)), art-87/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-8
- art-87/par-1/item-9: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-87/par-2: 法第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2
- art-87/par-2: この条 → 所得税法施行規則 第八十七条 (Article 87), art-87 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87 · https://japanlaw.org/l/340M50000040011/art-87
- art-87/par-2: 前項 → 所得税法施行規則 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1 · https://japanlaw.org/l/340M50000040011/art-87/par-1
- art-87/par-2/item-1: 令第百八十六条第一項第一号 → e-Gov law 340CO0000000096, 第百八十六条第一項第一号 (Article 186, paragraph (1), item (i)), art-186/par-1/item-1 — not held in this collection
- art-87/par-2/item-2: 令第百八十六条第一項第一号 → e-Gov law 340CO0000000096, 第百八十六条第一項第一号 (Article 186, paragraph (1), item (i)), art-186/par-1/item-1 — not held in this collection
- art-87/par-2/item-2: 令第百八十五条第一項第一号 → e-Gov law 340CO0000000096, 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — not held in this collection
- art-87/par-2/item-2: 令第百八十六条第一項第二号 → e-Gov law 340CO0000000096, 第百八十六条第一項第二号 (Article 186, paragraph (1), item (ii)), art-186/par-1/item-2 — not held in this collection
- art-87/par-2/item-2: 令第百八十五条第一項第五号 → e-Gov law 340CO0000000096, 第百八十五条第一項第五号 (Article 185, paragraph (1), item (v)), art-185/par-1/item-5 — not held in this collection
- art-87/par-2/item-3: 令第百八十六条第一項第一号 → e-Gov law 340CO0000000096, 第百八十六条第一項第一号 (Article 186, paragraph (1), item (i)), art-186/par-1/item-1 — not held in this collection
- art-87/par-2/item-3: 同項第二号 → e-Gov law 340CO0000000096, 第百八十六条第一項第二号 (Article 186, paragraph (1), item (ii)), art-186/par-1/item-2 — not held in this collection
- art-87/par-2/item-4: 令第百八十六条第一項第五号 → e-Gov law 340CO0000000096, 第百八十六条第一項第五号 (Article 186, paragraph (1), item (v)), art-186/par-1/item-5 — not held in this collection
- art-87/par-2/item-4: 第六号 → e-Gov law 340CO0000000096, 第百八十六条第一項第六号 (Article 186, paragraph (1), item (vi)), art-186/par-1/item-6 — not held in this collection
- art-87/par-2/item-5: 令第百八十六条第二項 → e-Gov law 340CO0000000096, 第百八十六条第二項 (Article 186, paragraph (2)), art-186/par-2 — not held in this collection
- art-87/par-2/item-5: 相続税法第二十四条 → 相続税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/inheritance-tax-act/art-24 · https://japanlaw.org/l/325AC0000000073/art-24
- art-87/par-3: 第一項 → 所得税法施行規則 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1 · https://japanlaw.org/l/340M50000040011/art-87/par-1
- art-87/par-3: 令第百八十四条第四項 → e-Gov law 340CO0000000096, 第百八十四条第四項 (Article 184, paragraph (4)), art-184/par-4 — not held in this collection
- art-87/par-3: 第二号 → 所得税法施行規則 第八十七条第三項第二号 (Article 87, paragraph (3), item (ii)), art-87/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-87/par-3/item-2
- art-87/par-3/item-1: 令第百八十四条第一項 → e-Gov law 340CO0000000096, 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — not held in this collection

## Cited by

17 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第八十四条の二第一項第一号（定期積金の給付補塡金等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-1
- 所得税法施行規則 第八十六条第一項第八号（生命保険金等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-86/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-8
- 所得税法施行規則 第八十六条第二項第二号（生命保険金等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-86/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-86/par-2/item-2
- 所得税法施行規則 第八十七条第一項（損害保険等給付の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1 · https://japanlaw.org/l/340M50000040011/art-87/par-1
- 所得税法施行規則 第八十七条第一項第四号（損害保険等給付の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-4
- 所得税法施行規則 第八十七条第一項第五号（損害保険等給付の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-5
- 所得税法施行規則 第八十七条第一項第七号（損害保険等給付の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-7
- 所得税法施行規則 第八十七条第一項第八号（損害保険等給付の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-8
- 所得税法施行規則 第八十七条第二項（損害保険等給付の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-2 · https://japanlaw.org/l/340M50000040011/art-87/par-2
- 所得税法施行規則 第八十七条第三項（損害保険等給付の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-3 · https://japanlaw.org/l/340M50000040011/art-87/par-3
- 所得税法施行規則 第九十一条第一項（支払調書の書式） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-91/par-1 · https://japanlaw.org/l/340M50000040011/art-91/par-1
- 所得税法施行規則 附則第五条第三項（支払調書に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-5/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-5/par-3
- 所得税法施行規則 附則第四項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3509-8/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3509-8/par-4
- 所得税法施行規則 附則第五条第一項（支払調書の提出等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-5/par-1
- 所得税法施行規則 附則第三条第一項（損害保険等給付の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-3/par-1
- 所得税法施行規則 附則第六十五条第一項（損害保険等給付の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-65/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-65/par-1
- 所得税法施行規則 附則第十八条第一項（損害保険等給付の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-18/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-18/par-1

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## 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-20261027T143811-065, translated 2026-10-27
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-065, translated 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-066, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-003, 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