# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5)
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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: 第五条 (Supplementary Provisions, Article 5)（生命保険料控除に関する証明事項等に関する経過措置） — address `suppl-4199-55/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-4199-55/art-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4199-55/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.
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### 第五条（生命保険料控除に関する証明事項等に関する経過措置） — Transitional Measures Concerning the Matters to Be Certified, etc. Concerning the Life Insurance Premium Deduction
caption: machine translation, not official
suppl-4199-55/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-55/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-5
**第一項** 施行日前に旧所得税法施行規則第四十七条の二第一項第一号に規定する郵便振替又は同号に規定する払込書を用いて行う銀行振込を利用して払い込んだ保険料又は掛金に係る所得税法施行令第二百六十二条第一項第五号に掲げる書類については、なお従前の例による。
suppl-4199-55/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-55/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-5/par-1
The provisions then in force continue to govern the documents listed in Article 262, paragraph (1), item (v) of the Order for Enforcement of the Income Tax Act pertaining to insurance premiums or contributions that were paid, before the Effective Date, by postal transfer prescribed in Article 47-2, paragraph (1), item (i) of the Former Regulation for Enforcement of the Income Tax Act or by bank transfer made using a payment slip prescribed in that item.
machine translation, not official
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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-20261027T143811-096, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-097, 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