# Article 95, paragraph (4), item (x), (b), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-95/par-4/item-10/sub-2. 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.

How the wording of Article 95, paragraph (4), item (x), (b) (第九十五条第四項第十号ロ) changed with each amendment, and how it will change.

- Law: Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
- Provision: Article 95, paragraph (4), item (x), (b) (第九十五条第四項第十号ロ) — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-10/sub-2 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-95/par-4/item-10/sub-2)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 74 of 2025

- State: In force

Japanese:

> 外国の法令に基づく保険又は共済に関する制度で第三十一条第一号及び第二号（退職手当等とみなす一時金）に規定する法律の規定による社会保険又は共済に関する制度に類するものに基づいて支給される年金（これに類する給付を含む。）

English (Machine translation, not official):

> a pension (including a benefit similar thereto) paid under a system for insurance or mutual aid based on foreign laws or orders which is similar to a system for social insurance or mutual aid under the provisions of the Acts prescribed in Article 31, items (i) and (ii) (Lump-Sum Payments Deemed to Be Severance Pay and Other Such Compensation);

## 2. By 19 June 2030 — Act No. 74 of 2025

- State: Not yet in force
- Takes effect: By 19 June 2030
- The amendment: Reworded (Act No. 74 of 2025) — https://japanlaw.org/en/income-tax-act/amendments/20300619_507AC0000000074

Japanese:

> 外国の法令に基づく保険又は共済に関する制度で第三十一条第一号（退職手当等とみなす一時金）に規定する法律の規定による社会保険又は共済に関する制度に類するものに基づいて支給される年金（これに類する給付を含む。）

English (Machine translation, not official):

> a pension (including a benefit similar thereto) paid under a system for insurance or mutual aid based on foreign laws or orders which is similar to a system for social insurance or mutual aid under the provisions of the Acts prescribed in Article 31, item (i) (Lump-Sum Payments Deemed to Be Severance Pay and Other Such Compensation);

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20280101_508AC0000000012)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20300619_507AC0000000074)