# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の七 (Article 41-7) - 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: 第四十一条の七 (Article 41-7)（全国健康保険協会が管掌する健康保険等の被保険者が受ける付加的給付等に係る課税の特例） — address `art-41-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-7 - 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. --- ### 第四十一条の七（全国健康保険協会が管掌する健康保険等の被保険者が受ける付加的給付等に係る課税の特例） — Special Provisions on Taxation on Additional Benefits, etc. Received by Insured Persons under Health Insurance, etc. Managed by the Japan Health Insurance Association caption: machine translation, not official art-41-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-7 · https://japanlaw.org/l/332AC0000000026/art-41-7 **第一項** 健康保険法附則第四条第一項又は船員保険法附則第三条第一項に規定する被保険者がこれらの規定に規定する承認法人等から支払を受けるこれらの規定に規定する給付については、所得税を課さない。 art-41-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-1 Income tax is not imposed on the benefits prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Health Insurance Act or Article 3, paragraph (1) of the Supplementary Provisions of the Mariners Insurance Act that an insured person prescribed in those provisions receives from an approved corporation, etc. prescribed in those provisions. machine translation, not official **第二項** 前項に規定する被保険者が健康保険法附則第四条第三項又は船員保険法附則第三条第三項の規定により前項に規定する承認法人等に対し支払う金銭の額は、所得税法第七十四条第二項に規定する社会保険料とみなして、同法の規定を適用する。 art-41-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-2 The amount of money that an insured person prescribed in the preceding paragraph pays to the approved corporation, etc. prescribed in that paragraph pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Health Insurance Act or Article 3, paragraph (3) of the Supplementary Provisions of the Mariners Insurance Act is deemed to be social insurance premiums prescribed in Article 74, paragraph (2) of the Income Tax Act, and the provisions of that Act apply. machine translation, not official **第三項** 健康保険法附則第四条第一項に規定する事業主又は船員保険法附則第三条第一項に規定する船舶所有者が第一項に規定する給付に要する費用として同項に規定する承認法人等に対し支出した金銭の額は、同項に規定する被保険者の給与所得に係る収入金額には含まれないものとする。 art-41-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-3 The amount of money that an employer prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Health Insurance Act or a shipowner prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Mariners Insurance Act has paid to the approved corporation, etc. prescribed in paragraph (1) as expenses for the benefits prescribed in that paragraph is not to be included in the revenue pertaining to the employment income of the insured person prescribed in that paragraph. machine translation, not official --- ## Cites - art-41-7/par-2: 所得税法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2 - art-41-7/par-2: 前項 → 租税特別措置法 第四十一条の七第一項 (Article 41-7, paragraph (1)), art-41-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-1 - art-41-7/par-3: 第一項 → 租税特別措置法 第四十一条の七第一項 (Article 41-7, paragraph (1)), art-41-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十一条の七第二項（全国健康保険協会が管掌する健康保険等の被保険者が受ける付加的給付等に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-2 - 租税特別措置法 第四十一条の七第三項（全国健康保険協会が管掌する健康保険等の被保険者が受ける付加的給付等に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-7/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-20261007T211206-083, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-084, 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