# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（地震保険料控除に関する経過措置） — address `suppl-4189-18/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-5 - 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. --- ### 第五条（地震保険料控除に関する経過措置） — Transitional Measures for Earthquake Insurance Premium Deduction caption: machine translation, not official suppl-4189-18/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-5 **第一項** 改正法附則第十条第二項（地震保険料控除に関する経過措置）の規定の適用がある場合における新規則の規定の適用については、新規則第四十七条の二第二項（生命保険料控除に関する証明事項等）中「法第七十七条第一項（地震保険料控除）」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号。以下「平成十八年改正法」という。）附則第十条第二項第一号（地震保険料控除に関する経過措置）」と、「地震保険料に係る同条第二項に規定する損害保険契約等」とあるのは「地震保険料等に係る同号に規定する損害保険契約等又は同項に規定する長期損害保険契約等」と、「当該損害保険契約等」とあるのは「当該損害保険契約等又は長期損害保険契約等」と、「同条第一項に規定する地震保険料」とあるのは「同号に規定する地震保険料等」と、新規則第四十七条の五第一項（還付等を受けるための申告書の記載事項の特例）中「第七十七条まで」とあるのは「第七十七条（平成十八年改正法附則第十条第二項（地震保険料控除に関する経過措置）の規定により適用される場合を含む。）まで」と、「同項」とあるのは「法第百二十二条第一項」と、同条第二項中「第七十七条まで」とあるのは「第七十七条（平成十八年改正法附則第十条第二項の規定により適用される場合を含む。）まで」と、新規則第七十五条第一項第九号（給与所得者の保険料控除申告書の記載事項）中「法第七十七条第一項（地震保険料控除）に規定する地震保険料（以下この号において「地震保険料」という。）」とあるのは「平成十八年改正法附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「次に掲げる事項」とあるのは「同号に規定する地震保険料及び旧長期損害保険料別の次に掲げる事項」と、同号ハ中「地震保険料」とあるのは「当該地震保険料」と、「又は共済金の額」とあるのは「若しくは共済金の額又は当該旧長期損害保険料に係る保険金の額、年金額若しくは共済金の額」と、同号ホ中「地震保険料」とあるのは「当該地震保険料の金額又は当該旧長期損害保険料」と、新規則第七十六条第六項（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）中「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」とあるのは「地震保険料等に係る平成十八年改正法附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する損害保険契約等又は同項に規定する長期損害保険契約等」と、「当該損害保険契約等」とあるのは「当該損害保険契約等又は長期損害保険契約等」と、「同条第一項に規定する地震保険料」とあるのは「同号に規定する地震保険料等」と、新規則第九十三条第一項第九号（給与等の源泉徴収票）中「地震保険料」とあるのは「地震保険料等」と、「第七十七条まで」とあるのは「第七十七条（平成十八年改正法附則第十条第二項（地震保険料控除に関する経過措置）の規定により適用される場合を含む。）まで」とする。 suppl-4189-18/art-5/par-1 · 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 With regard to the application of the provisions of the New Regulation in the case where the provisions of Article 10, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the Amending Act apply, in Article 47-2, paragraph (2) (Matters to Be Certified Concerning the Life Insurance Premium Deduction, etc.) of the New Regulation, "Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act" is deemed to be replaced with "Article 10, paragraph (2), item (i) of the Supplementary Provisions (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "2006 Amending Act")", "a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article pertaining to earthquake insurance premiums" is deemed to be replaced with "a casualty insurance policy or similar contract prescribed in that item pertaining to earthquake insurance premiums, etc., or a long-term casualty insurance policy or similar contract prescribed in that paragraph", "that casualty insurance policy or similar contract" is deemed to be replaced with "that casualty insurance policy or similar contract or long-term casualty insurance policy or similar contract", and "earthquake insurance premiums prescribed in paragraph (1) of that Article" is deemed to be replaced with "earthquake insurance premiums, etc. prescribed in that item"; in Article 47-5, paragraph (1) (Special Provisions on Matters to Be Stated in a Return for Receiving a Refund, etc.) of the New Regulation, "through Article 77" is deemed to be replaced with "through Article 77 (including the case where applied pursuant to Article 10, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the 2006 Amending Act)", and "that paragraph" is deemed to be replaced with "Article 122, paragraph (1) of the Act", and in paragraph (2) of that Article, "through Article 77" is deemed to be replaced with "through Article 77 (including the case where applied pursuant to Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amending Act)"; in Article 75, paragraph (1), item (ix) (Matters to Be Stated in a Salary Income Earner's Return for Insurance Premium Deduction) of the New Regulation, "earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act (hereinafter referred to as "earthquake insurance premiums" in this item)" is deemed to be replaced with "earthquake insurance premiums, etc. prescribed in Article 10, paragraph (2), item (i) of the Supplementary Provisions (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the 2006 Amending Act", "the following matters" is deemed to be replaced with "the following matters for each of the earthquake insurance premiums prescribed in that item and the former long-term casualty insurance premiums", in (c) of that item, "earthquake insurance premiums" is deemed to be replaced with "those earthquake insurance premiums", and "or amount of mutual aid benefits" is deemed to be replaced with "or the amount of mutual aid benefits, or the amount of the insurance benefit, annuity or mutual aid benefits pertaining to those former long-term casualty insurance premiums", and in (e) of that item, "earthquake insurance premiums" is deemed to be replaced with "the amount of those earthquake insurance premiums or those former long-term casualty insurance premiums"; in Article 76, paragraph (6) (Matters Certified by Submission or Presentation of Documents Pertaining to the Return for Insurance Premium Deduction) of the New Regulation, "a casualty insurance policy or similar contract prescribed in Article 77, paragraph (2) (Earthquake Insurance Premium Deduction) of the Act pertaining to earthquake insurance premiums" is deemed to be replaced with "a casualty insurance policy or similar contract prescribed in Article 10, paragraph (2), item (i) of the Supplementary Provisions (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the 2006 Amending Act pertaining to earthquake insurance premiums, etc., or a long-term casualty insurance policy or similar contract prescribed in that paragraph", "that casualty insurance policy or similar contract" is deemed to be replaced with "that casualty insurance policy or similar contract or long-term casualty insurance policy or similar contract", and "earthquake insurance premiums prescribed in paragraph (1) of that Article" is deemed to be replaced with "earthquake insurance premiums, etc. prescribed in that item"; and in Article 93, paragraph (1), item (ix) (Withholding Receipt for a salary or other wage) of the New Regulation, "earthquake insurance premiums" is deemed to be replaced with "earthquake insurance premiums, etc.", and "through Article 77" is deemed to be replaced with "through Article 77 (including the case where applied pursuant to Article 10, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the 2006 Amending Act)". machine translation, not official --- ## Cites - suppl-4189-18/art-5/par-1: 新規則第四十七条の二第二項 → 所得税法施行規則 第四十七条の二第二項 (Article 47-2, paragraph (2)), art-47-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-2 - suppl-4189-18/art-5/par-1: 法第七十七条第一項 → 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 - suppl-4189-18/art-5/par-1: 同条第二項 → 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 - suppl-4189-18/art-5/par-1: 新規則第四十七条の五第一項 → 所得税法施行規則 第四十七条の五第一項 (Article 47-5, paragraph (1)), art-47-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-5/par-1 · https://japanlaw.org/l/340M50000040011/art-47-5/par-1 - suppl-4189-18/art-5/par-1: 第七十七条 → 所得税法施行規則 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77 · https://japanlaw.org/l/340M50000040011/art-77 - suppl-4189-18/art-5/par-1: 法第百二十二条第一項 → 所得税法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/en/income-tax-act/art-122/par-1 · https://japanlaw.org/l/340AC0000000033/art-122/par-1 - suppl-4189-18/art-5/par-1: 新規則第七十五条第一項第九号 → 所得税法施行規則 第七十五条第一項第九号 (Article 75, paragraph (1), item (ix)), art-75/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-75/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-9 - suppl-4189-18/art-5/par-1: 新規則第七十六条第六項 → 所得税法施行規則 第七十六条第六項 (Article 76, paragraph (6)), 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 - suppl-4189-18/art-5/par-1: 新規則第九十三条第一項第九号 → 所得税法施行規則 第九十三条第一項第十号 (Article 93, paragraph (1), item (x)), art-93/par-1/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-10 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-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-20261027T143811-094, 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