# 法人税法 / Corporation Tax Act — 第六十条 (Article 60) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": 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: 第六十条 (Article 60)（保険会社の契約者配当の損金算入） — address `art-60` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-60 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-60 - 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. --- ### 第六十条（保険会社の契約者配当の損金算入） — (Inclusion of Dividends to Policyholders Incurred by Insurance Companies in Deductible Expenses) caption: Ministry of Justice translation — Japanese Law Translation Database System art-60 · https://japanlaw.org/ja/corporation-tax-act/art-60 · https://japanlaw.org/l/340AC0000000034/art-60 **第一項** 保険業法に規定する保険会社が各事業年度において保険契約に基づき保険契約者に対して分配する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、当該分配する金額が政令で定める金額を超える場合は、その超える部分の金額については、この限りでない。 art-60/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-60/par-1 · https://japanlaw.org/l/340AC0000000034/art-60/par-1 The amount that an insurance company as prescribed in the Insurance Business Act distributes to its policyholders in each business year based on an insurance contract is included in deductible expenses, when calculating the amount of income for the business year; provided, however, that the amount exceeds the amount specified by Cabinet Order, this does not apply to the amount of the excess. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の保険会社は、確定申告書に同項の規定により損金の額に算入される金額の計算に関する明細を記載した書類を添付しなければならない。 art-60/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-60/par-2 · https://japanlaw.org/l/340AC0000000034/art-60/par-2 The insurance company set forth in the preceding paragraph must attach to a tax return the documents containing a detailed statement concerning the calculation of the amount to be included in deductible expenses under the paragraph. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-60/par-2: 前項 → 法人税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-60/par-1 · https://japanlaw.org/l/340AC0000000034/art-60/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 第六十条第二項（保険会社の契約者配当の損金算入） — https://japanlaw.org/ja/corporation-tax-act/art-60/par-2 · https://japanlaw.org/l/340AC0000000034/art-60/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08