# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十五の五 (Article 41-15-5) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — 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: 第四十一条の十五の五 (Article 41-15-5)（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例） — address `art-41-15-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-15-5 - 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. --- ### 第四十一条の十五の五（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例） — Special Provisions on Life Insurance Premium Deduction Where a Person Has a Dependent under 23 Years of Age caption: machine translation, not official art-41-15-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5 · https://japanlaw.org/l/332AC0000000026/art-41-15-5 **第一項** 居住者が年齢二十三歳未満の扶養親族（所得税法第二条第一項第三十四号に規定する扶養親族をいう。次項において同じ。）を有する場合における令和八年分又は令和九年分の同法第七十六条第十一項に規定する生命保険料控除については、同条第一項中「各年」とあるのは「令和八年又は令和九年」と、同項第一号イ中「二万円」とあるのは「三万円」と、同号ロ中「二万円」とあるのは「三万円」と、「四万円」とあるのは「六万円」と、同号ハ中「四万円」とあるのは「六万円」と、「八万円」とあるのは「十二万円」と、「三万円」とあるのは「四万五千円」と、同号ニ中「八万円」とあるのは「十二万円」と、「四万円」とあるのは「六万円」と、同項第三号中「四万円」とあるのは「六万円」とする。 art-41-15-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-1 With regard to the life insurance premium deduction prescribed in Article 76, paragraph (11) of the Income Tax Act for 2026 or 2027 in the case where a resident has a dependent under 23 years of age (meaning a dependent prescribed in Article 2, paragraph (1), item (xxxiv) of that Act; the same applies in the following paragraph), the phrase "each year" in paragraph (1) of that Article is deemed to be replaced with "2026 or 2027", the phrase "20,000 yen" in item (i), (a) of that paragraph is deemed to be replaced with "30,000 yen", the phrase "20,000 yen" in (b) of that item is deemed to be replaced with "30,000 yen", the phrase "40,000 yen" is deemed to be replaced with "60,000 yen", the phrase "40,000 yen" in (c) of that item is deemed to be replaced with "60,000 yen", the phrase "80,000 yen" is deemed to be replaced with "120,000 yen", the phrase "30,000 yen" is deemed to be replaced with "45,000 yen", the phrase "80,000 yen" in (d) of that item is deemed to be replaced with "120,000 yen", the phrase "40,000 yen" is deemed to be replaced with "60,000 yen", and the phrase "40,000 yen" in item (iii) of that paragraph is deemed to be replaced with "60,000 yen". machine translation, not official **第二項** 前項の場合において、その者が年齢二十三歳未満の扶養親族に該当するかどうかの判定は、その年十二月三十一日（その居住者がその年の中途において死亡し、又は出国（所得税法第二条第一項第四十二号に規定する出国をいう。以下この項において同じ。）をする場合には、その死亡又は出国の時）の現況による。ただし、その判定に係る者がその当時既に死亡している場合は、その死亡の時の現況による。 art-41-15-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-2 In the case referred to in the preceding paragraph, whether a person falls under a dependent under 23 years of age is determined based on the circumstances as of December 31 of that year (or, where the resident dies during that year or the absence from Japan (meaning absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act; hereinafter the same applies in this paragraph) of the resident occurs during that year, as of the time of the death or absence from Japan); provided, however, that if the person subject to that determination has already died as of that time, it is determined based on the circumstances as of the time of that death. machine translation, not official **第三項** 第一項の規定の適用がある場合における所得税法の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。 第百九十条第二号ロ の規定 及び租税特別措置法第四十一条の十五の五第一項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例）の規定 第百九十六条第一項 事項を 事項並びに租税特別措置法第四十一条の十五の五第一項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例）に規定する扶養親族の氏名及び個人番号（個人番号を有しない者にあつては、氏名）その他の財務省令で定める事項を 第百九十六条第一項第三号 の規定 の規定及び租税特別措置法第四十一条の十五の五第一項の規定 第百九十八条第四項 又は給与所得者の特定親族特別控除申告書 、給与所得者の特定親族特別控除申告書又は給与所得者の保険料控除申告書 その他財務省令 、租税特別措置法第四十一条の十五の五第一項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例）に規定する扶養親族その他財務省令 の規定 並びに同法第四十一条の十五の五第三項の規定により読み替えて適用される第百九十六条第一項の規定 art-41-15-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-3 With regard to the application of the provisions of the Income Tax Act in the case where the provisions of paragraph (1) apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Act listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively. Article 190, item (ii), (b) provisions and the provisions of Article 41-15-5, paragraph (1) (Special Provisions on Life Insurance Premium Deduction Where a Person Has a Dependent under 23 Years of Age) of the Act on Special Measures Concerning Taxation Article 196, paragraph (1) particulars particulars, and the names and individual numbers (or, for a person without an individual number, the name) of the dependents prescribed in Article 41-15-5, paragraph (1) (Special Provisions on Life Insurance Premium Deduction Where a Person Has a Dependent under 23 Years of Age) of the Act on Special Measures Concerning Taxation and other particulars specified by Order of the Ministry of Finance Article 196, paragraph (1), item (iii) those provisions those provisions and the provisions of Article 41-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation Article 198, paragraph (4) or a salary income earner's return for special deduction for specified relatives , a salary income earner's return for special deduction for specified relatives, or a salary income earner's return for insurance premium deduction and other persons specified by Order of the Ministry of Finance , the dependents prescribed in Article 41-15-5, paragraph (1) (Special Provisions on Life Insurance Premium Deduction Where a Person Has a Dependent under 23 Years of Age) of the Act on Special Measures Concerning Taxation, and other persons specified by Order of the Ministry of Finance provisions and the provisions of Article 196, paragraph (1) as applied with the terms and phrases replaced pursuant to the provisions of Article 41-15-5, paragraph (3) of that Act machine translation, not official --- ## Cites - art-41-15-5/par-1: 所得税法第二条第一項第三十四号 → 所得税法 第二条第一項第三十四号 (Article 2, paragraph (1), item (xxxiv)), art-2/par-1/item-34 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34 - art-41-15-5/par-1: 同法第七十六条第十一項 → 所得税法 第七十六条第十一項 (Article 76, paragraph (11)), art-76/par-11 — https://japanlaw.org/en/income-tax-act/art-76/par-11 · https://japanlaw.org/l/340AC0000000033/art-76/par-11 - art-41-15-5/par-1: 同条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1 - art-41-15-5/par-1: 同項第一号 → 所得税法 第七十六条第一項第一号 (Article 76, paragraph (1), item (i)), art-76/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-1 - art-41-15-5/par-1: 同項第三号 → 所得税法 第七十六条第一項第三号 (Article 76, paragraph (1), item (iii)), art-76/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-76/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-3 - art-41-15-5/par-1: 次項 → 租税特別措置法 第四十一条の十五の五第二項 (Article 41-15-5, paragraph (2)), art-41-15-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-2 - art-41-15-5/par-2: 所得税法第二条第一項第四十二号 → 所得税法 第二条第一項第四十二号 (Article 2, paragraph (1), item (xlii)), art-2/par-1/item-42 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-42 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-42 - art-41-15-5/par-2: 前項 → 租税特別措置法 第四十一条の十五の五第一項 (Article 41-15-5, paragraph (1)), art-41-15-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-1 - art-41-15-5/par-2: この項 → 租税特別措置法 第四十一条の十五の五第二項 (Article 41-15-5, paragraph (2)), art-41-15-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-2 - art-41-15-5/par-3: 第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2 - art-41-15-5/par-3: 第百九十六条第一項 → 所得税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/en/income-tax-act/art-196/par-1 · https://japanlaw.org/l/340AC0000000033/art-196/par-1 - art-41-15-5/par-3: 第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3 - art-41-15-5/par-3: 第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4 - art-41-15-5/par-3: 第一項 → 租税特別措置法 第四十一条の十五の五第一項 (Article 41-15-5, paragraph (1)), art-41-15-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-1 - art-41-15-5/par-3: 同法第四十一条の十五の五第三項 → 租税特別措置法 第四十一条の十五の五第三項 (Article 41-15-5, paragraph (3)), art-41-15-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十一条の十五の五第一項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-1 - 租税特別措置法 第四十一条の十五の五第二項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-2 - 租税特別措置法 第四十一条の十五の五第三項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-088, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-002, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07