# 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-4209-24/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)（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） — address `suppl-4209-24/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-4209-24/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4209-24/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（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） — Transitional Measures Concerning Details of Requirements for Contracts for Mutual Aid Covered by Life Insurance Policies or Similar Contracts, etc. caption: machine translation, not official suppl-4209-24/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-5 **第一項** 新規則第四十条の五（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）の規定は、個人が平成二十年四月一日以後に支払うべき新法第七十六条第一項（生命保険料控除）に規定する掛金に係る同条第三項に規定する生命保険契約等について適用し、個人が同日前に支払うべき旧法第七十六条第一項（生命保険料控除）に規定する掛金に係る同条第三項に規定する生命保険契約等については、なお従前の例による。 suppl-4209-24/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-5/par-1 The provisions of Article 40-5 (Details of Requirements for Contracts for Mutual Aid Covered by Life Insurance Policies or Similar Contracts) of the New Regulation apply to life insurance policies or similar contracts prescribed in Article 76, paragraph (3) of the New Act that pertain to the contributions prescribed in paragraph (1) of that Article (Life Insurance Premium Deduction) that an individual is to pay on or after April 1, 2008, and the provisions then in force continue to govern life insurance policies or similar contracts prescribed in Article 76, paragraph (3) of the Former Act that pertain to the contributions prescribed in paragraph (1) of that Article (Life Insurance Premium Deduction) that an individual is to pay before that date. machine translation, not official **第二項** 新規則第四十条の六（個人年金保険契約等の対象となる共済に係る契約の要件の細目）の規定は、個人が平成二十年四月一日以後に支払うべき新法第七十六条第二項に規定する掛金に係る同条第四項に規定する個人年金保険契約等について適用し、個人が同日前に支払うべき旧法第七十六条第二項に規定する掛金に係る同条第四項に規定する個人年金保険契約等については、なお従前の例による。 suppl-4209-24/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-5/par-2 The provisions of Article 40-6 (Details of Requirements for Contracts for Mutual Aid Covered by Individual Annuity Insurance Policies or Similar Contracts) of the New Regulation apply to individual annuity insurance policies or similar contracts prescribed in Article 76, paragraph (4) of the New Act that pertain to the contributions prescribed in paragraph (2) of that Article that an individual is to pay on or after April 1, 2008, and the provisions then in force continue to govern individual annuity insurance policies or similar contracts prescribed in Article 76, paragraph (4) of the Former Act that pertain to the contributions prescribed in paragraph (2) of that Article that an individual is to pay before that date. machine translation, not official **第三項** 新規則第四十条の七（地震保険料控除の対象となる共済に係る契約の要件の細目）の規定は、個人が平成二十年四月一日以後に支払うべき新法第七十七条第一項（地震保険料控除）に規定する掛金に係る同条第二項に規定する損害保険契約等について適用し、個人が同日前に支払うべき旧法第七十七条第一項（地震保険料控除）に規定する掛金に係る同条第二項に規定する損害保険契約等については、なお従前の例による。 suppl-4209-24/art-5/par-3 · 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 The provisions of Article 40-7 (Details of Requirements for Contracts for Mutual Aid Subject to Earthquake Insurance Premium Deduction) of the New Regulation apply to casualty insurance policies or similar contracts prescribed in Article 77, paragraph (2) of the New Act that pertain to the contributions prescribed in paragraph (1) of that Article (Earthquake Insurance Premium Deduction) that an individual is to pay on or after April 1, 2008, and the provisions then in force continue to govern casualty insurance policies or similar contracts prescribed in Article 77, paragraph (2) of the Former Act that pertain to the contributions prescribed in paragraph (1) of that Article (Earthquake Insurance Premium Deduction) that an individual is to pay before that date. machine translation, not official --- ## Cites - suppl-4209-24/art-5/par-1: 新規則第四十条の五 → 所得税法施行規則 第四十条の五 (Article 40-5), art-40-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-5 · https://japanlaw.org/l/340M50000040011/art-40-5 - suppl-4209-24/art-5/par-2: 新規則第四十条の六 → 所得税法施行規則 第四十条の六 (Article 40-6), art-40-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-6 · https://japanlaw.org/l/340M50000040011/art-40-6 - suppl-4209-24/art-5/par-3: 新規則第四十条の七 → 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 --- ## 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-20261027T143811-098, 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