# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二章 (Part 2, Chapter 2)
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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第二章 (Part 2, Chapter 2) — address `pt-2/ch-2`
- Text: the text as amended with effect from 2026-12-01, standing until 2026-12-31 — NOT yet in force (revision 20261201_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#pt-2/ch-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-2/ch-2
- Every provision below carries its address and its place on this text's page on the line under it.
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They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第二章 所得控除 — Chapter II Deductions from Income
heading: machine translation, not official
pt-2/ch-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#pt-2/ch-2
### 第二百五条（雑損控除の適用を認められる親族の範囲） — Scope of Relatives Recognized as Eligible for Casualty Loss Deduction
caption: machine translation, not official
art-205 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-205
**第一項** 法第七十二条第一項（雑損控除）に規定する政令で定める親族は、居住者の配偶者その他の親族でその年分の総所得金額、退職所得金額及び山林所得金額の合計額が六十二万円以下であるものとする。
art-205/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-205/par-1
The relatives specified by Cabinet Order as prescribed in Article 72, paragraph (1) (Casualty Loss Deduction) of the Act are a spouse or other relative of a Resident for whom the total amount of gross income, the amount of retirement income and the amount of timber income for that year is 620,000 yen or less.
machine translation, not official
**第二項** 前項に規定する親族と生計を一にする居住者が二人以上ある場合における法第七十二条第一項の規定の適用については、当該親族は、これらの居住者のうちいずれか一の居住者の親族にのみ該当するものとし、その親族がいずれの居住者の親族に該当するかについては、次に定めるところによる。
art-205/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-205/par-2
With regard to the application of Article 72, paragraph (1) of the Act in the case where there are two or more Residents who share the same livelihood with the relative prescribed in the preceding paragraph, that relative is deemed to fall under the relative of only one of those Residents, and which Resident's relative that relative is deemed to be is determined as follows:
machine translation, not official
**一** その親族が同一生計配偶者又は扶養親族に該当する場合には、その者を自己の同一生計配偶者又は扶養親族としている居住者の親族とする。
art-205/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-205/par-2/item-1
where that relative falls under a spouse in the same household or a dependent, the relative of the Resident who treats that person as that Resident's own spouse in the same household or dependent;
machine translation, not official
**二** その親族が同一生計配偶者又は扶養親族に該当しない場合には、次に定めるところによる。
art-205/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-205/par-2/item-2
where that relative does not fall under a spouse in the same household or a dependent, as follows:
machine translation, not official
**イ** その親族が配偶者に該当する場合には、その夫又は妻である居住者の親族とする。
art-205/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-205/par-2/item-2/sub-1
where that relative falls under a spouse, the relative of the Resident who is the husband or wife of that relative; and
machine translation, not official
**ロ** その親族が配偶者以外の親族に該当する場合には、これらの居住者のうち総所得金額、退職所得金額及び山林所得金額の合計額が最も大きい居住者の親族とする。
art-205/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-205/par-2/item-2/sub-2
where that relative falls under a relative other than a spouse, the relative of the Resident, among those Residents, for whom the sum of the amount of gross income, the amount of retirement income and the amount of timber income is the largest.
machine translation, not official
### 第二百六条（雑損控除の対象となる雑損失の範囲等） — Scope of Casualty Losses Subject to Casualty Loss Deduction, etc.
caption: machine translation, not official
art-206 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206
**第一項** 法第七十二条第一項（雑損控除）に規定する政令で定めるやむを得ない支出は、次に掲げる支出とする。
art-206/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1
The unavoidable expenditures specified by Cabinet Order as prescribed in Article 72, paragraph (1) (Casualty Loss Deduction) of the Act are the following expenditures:
machine translation, not official
**一** 災害により法第七十二条第一項に規定する資産（以下この項において「住宅家財等」という。）が滅失し、損壊し、又はその価値が減少したことによる当該住宅家財等の取壊し又は除去のための支出その他の付随する支出
art-206/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1/item-1
expenditures for demolishing or removing the assets prescribed in Article 72, paragraph (1) of the Act (hereinafter in this paragraph referred to as "housing, household goods, etc.") because they have been lost or damaged, or have declined in value, due to a Disaster, and other incidental expenditures;
machine translation, not official
**二** 災害により住宅家財等が損壊し、又はその価値が減少した場合その他災害により当該住宅家財等を使用することが困難となつた場合において、その災害のやんだ日の翌日から一年を経過した日（大規模な災害の場合その他やむを得ない事情がある場合には、三年を経過した日）の前日までにした次に掲げる支出その他これらに類する支出
art-206/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1/item-2
the following expenditures, and other expenditures similar to these, made in the case where housing, household goods, etc. have been damaged or have declined in value due to a Disaster, or in any other case where it has become difficult to use those housing, household goods, etc. due to a Disaster, by the day preceding the day on which one year has elapsed from the day following the day on which the Disaster ended (or, in the case of a large-scale Disaster or where there are other unavoidable circumstances, the day on which three years have elapsed):
machine translation, not official
**イ** 災害により生じた土砂その他の障害物を除去するための支出
art-206/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1/item-2/sub-1
expenditure for removing earth, sand and other obstacles caused by a Disaster;
machine translation, not official
**ロ** 当該住宅家財等の原状回復のための支出（当該災害により生じた当該住宅家財等の第三項に規定する損失の金額に相当する部分の支出を除く。第四号において同じ。）
art-206/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1/item-2/sub-2
expenditure for restoring those housing, household goods, etc. to their original condition (excluding expenditure for the portion corresponding to the amount of losses prescribed in paragraph (3) that arose to those housing, household goods, etc. from that Disaster; the same applies in item (iv)); or
machine translation, not official
**ハ** 当該住宅家財等の損壊又はその価値の減少を防止するための支出
art-206/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1/item-2/sub-3
expenditure for preventing damage to those housing, household goods, etc. or a decline in their value;
machine translation, not official
**三** 災害により住宅家財等につき現に被害が生じ、又はまさに被害が生ずるおそれがあると見込まれる場合において、当該住宅家財等に係る被害の拡大又は発生を防止するため緊急に必要な措置を講ずるための支出
art-206/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1/item-3
expenditures for taking urgently necessary measures to prevent the spread or occurrence of damage to housing, household goods, etc., in the case where damage has actually been caused to housing, household goods, etc. by a Disaster, or where it is expected that damage is imminently likely to be caused; or
machine translation, not official
**四** 盗難又は横領による損失が生じた住宅家財等の原状回復のための支出その他これに類する支出
art-206/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1/item-4
expenditure for restoring housing, household goods, etc. that have suffered a loss from theft or embezzlement to their original condition, and other similar expenditure.
machine translation, not official
**第二項** 法第七十二条第一項第一号に規定する政令で定める金額は、その年においてした前項第一号から第三号までに掲げる支出の金額（保険金、損害賠償金その他これらに類するものにより補塡される部分の金額を除く。）とする。
art-206/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-2
The amount specified by Cabinet Order as prescribed in Article 72, paragraph (1), item (i) of the Act is the amount of the expenditures listed in items (i) through (iii) of the preceding paragraph that were made in that year (excluding the portion covered by insurance proceeds, damages or anything similar to these).
machine translation, not official
**第三項** 法第七十二条第一項の規定を適用する場合において、同項に規定する資産について受けた損失の金額は、当該損失を生じた時の直前におけるその資産の価額（その資産が次の各号に掲げる資産である場合には、当該価額又は当該各号に掲げる資産の区分に応じ当該各号に定める金額）を基礎として計算するものとする。
art-206/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-3
Where Article 72, paragraph (1) of the Act is applied, the amount of losses sustained on the assets prescribed in that paragraph is to be calculated on the basis of the value of the asset immediately before the time the loss arose (or, where the asset is one listed in the following items, that value or the amount specified in the relevant item in accordance with the category of assets listed in those items).
machine translation, not official
**一** 法第三十八条第二項（譲渡所得の金額の計算上控除する取得費）に規定する資産（次号及び第三号に掲げるものを除く。） 当該損失の生じた日にその資産の譲渡があつたものとみなして同項の規定（その資産が次に掲げる資産である場合には、次に掲げる資産の区分に応じそれぞれ次に定める規定）を適用した場合にその資産の取得費とされる金額に相当する金額
art-206/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-3/item-1
assets prescribed in Article 38, paragraph (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act (excluding those listed in the following item and item (iii)): the amount equivalent to the amount that would be treated as the acquisition cost of the asset if that paragraph (or, where the asset is one of the following assets, the provision specified below in accordance with the category of assets) were applied by deeming there to have been a transfer of assets with respect to the asset on the day the loss arose;
machine translation, not official
**イ** 昭和二十七年十二月三十一日以前から引き続き所有していた資産 法第六十一条第三項（昭和二十七年十二月三十一日以前に取得した資産の取得費等）の規定
art-206/par-3/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-3/item-1/sub-1
assets continuously owned since on or before December 31, 1952: the provisions of Article 61, paragraph (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act;
machine translation, not official
**ロ** 法第六十条第一項第一号（贈与等により取得した資産の取得費等）に掲げる相続又は遺贈により取得した配偶者居住権の目的となつている建物 同条第二項の規定
art-206/par-3/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-3/item-1/sub-2
a building that is subject to a spouse's right of residence acquired through inheritance or bequest listed in Article 60, paragraph (1), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act: the provisions of paragraph (2) of that Article; or
machine translation, not official
**ハ** 法第六十条第一項第一号に掲げる相続又は遺贈により取得した配偶者居住権を有する居住者がその後において取得した当該配偶者居住権の目的となつていた建物 第百六十九条の二第七項（贈与等により取得した資産の取得費等）の規定
art-206/par-3/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-3/item-1/sub-3
a building that was subject to a spouse's right of residence acquired through inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act, and that was subsequently acquired by the Resident who holds that spouse's right of residence: the provisions of Article 169-2, paragraph (7) (Acquisition Costs of Assets Acquired as Gifts, etc.);
machine translation, not official
**二** 法第六十条第一項第一号に掲げる相続又は遺贈により取得した配偶者居住権 当該損失の生じた日に当該配偶者居住権の消滅があつたものとみなして同条第三項の規定を適用した場合に当該配偶者居住権の取得費とされる金額に相当する金額
art-206/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-3/item-2
a spouse's right of residence acquired through inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act: the amount equivalent to the amount that would be treated as the acquisition cost of that spouse's right of residence if paragraph (3) of that Article were applied by deeming that spouse's right of residence to have been extinguished on the day the loss arose; or
machine translation, not official
**三** 法第六十条第一項第一号に掲げる相続又は遺贈により取得した配偶者居住権の目的となつている建物の敷地の用に供される土地（土地の上に存する権利を含む。）を当該配偶者居住権に基づき使用する権利 当該損失の生じた日に当該権利の消滅があつたものとみなして同条第三項の規定を適用した場合に当該権利の取得費とされる金額に相当する金額
art-206/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-3/item-3
a right to use, based on a spouse's right of residence acquired through inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act, land (including rights existing on land) used as the site of the building that is subject to that spouse's right of residence: the amount equivalent to the amount that would be treated as the acquisition cost of that right if paragraph (3) of that Article were applied by deeming that right to have been extinguished on the day the loss arose.
machine translation, not official
**第四項** その年において生じた法第七十二条第一項に規定する損失の金額のうちに法第七十一条の二第二項（特定非常災害に係る雑損失の繰越控除の特例）に規定する特定非常災害により生じた損失の金額と他の損失金額（当該特定非常災害により生じた損失の金額以外の法第七十二条第一項に規定する損失の金額をいう。）とがある場合におけるその年において生じた雑損失の金額は、当該特定非常災害により生じた損失の金額から順次成るものとする。
art-206/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-4
Where, out of the amounts of losses prescribed in Article 72, paragraph (1) of the Act that arose in that year, there are amounts of losses arising from the specified extraordinary Disaster prescribed in Article 71-2, paragraph (2) (Special Provisions on Deduction for Carryover of Casualty Loss Related to a Specified Extraordinary Disaster) of the Act and other amounts of losses (meaning amounts of losses prescribed in Article 72, paragraph (1) of the Act other than the amounts of losses arising from that specified extraordinary Disaster), the Casualty Loss that arose in that year is deemed to be made up in order, starting from the amounts of losses arising from that specified extraordinary Disaster.
machine translation, not official
**第五項** 前項の場合において、雑損失の金額のうちに特定雑損失金額と他の雑損失金額とがあるときは、法第七十二条第一項の規定による控除については、他の雑損失金額から順次控除する。
art-206/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-5
In the case referred to in the preceding paragraph, where, out of the amount of Casualty Loss, there are a specified Casualty Loss and another amount of Casualty Loss, the deduction under Article 72, paragraph (1) of the Act is made in order starting from the other amount of Casualty Loss.
machine translation, not official
### 第二百七条（医療費の範囲） — Scope of Medical Expenses
caption: machine translation, not official
art-207 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-207
**第一項** 法第七十三条第二項（医療費控除）に規定する政令で定める対価は、次に掲げるものの対価のうち、その病状その他財務省令で定める状況に応じて一般的に支出される水準を著しく超えない部分の金額とする。
art-207/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-207/par-1
The consideration specified by Cabinet Order as prescribed in Article 73, paragraph (2) (Medical Expense Deduction) of the Act is the amount of the portion, out of the consideration for the following, that does not significantly exceed the level generally paid in accordance with the person's medical condition or other circumstances specified by Ministry of Finance Order:
machine translation, not official
**一** 医師又は歯科医師による診療又は治療
art-207/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-207/par-1/item-1
diagnosis or treatment by a physician or dentist;
machine translation, not official
**二** 治療又は療養に必要な医薬品の購入
art-207/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-207/par-1/item-2
the purchase of medicines necessary for treatment or recuperation;
machine translation, not official
**三** 病院、診療所（これに準ずるものとして財務省令で定めるものを含む。）又は助産所へ収容されるための人的役務の提供
art-207/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-207/par-1/item-3
the provision of personal services for admission to a hospital, clinic (including those specified by Ministry of Finance Order as equivalent to it) or midwifery clinic; or
machine translation, not official
**四** あん摩マツサージ指圧師、はり師、きゆう師等に関する法律（昭和二十二年法律第二百十七号）第三条の二（名簿）に規定する施術者（同法第十二条の二第一項（医業類似行為を業とすることができる者）の規定に該当する者を含む。）又は柔道整復師法（昭和四十五年法律第十九号）第二条第一項（定義）に規定する柔道整復師による施術
art-207/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-207/par-1/item-4
treatment by a practitioner prescribed in Article 3-2 (Register) of the Act on Amma-Massage Practitioners, Acupuncturists, and Moxa-cauterists, etc. (Act No. 217 of 1947) (including a person who falls under Article 12-2, paragraph (1) (Persons Who May Engage in Medical-Like Practices) of that Act) or by a judo therapist prescribed in Article 2, paragraph (1) (Definitions) of the Judo Therapists Act (Act No. 19 of 1970);
machine translation, not official
**五** 保健師、看護師又は准看護師による療養上の世話
art-207/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-207/par-1/item-5
care for recuperation provided by a public health nurse, nurse or assistant nurse;
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**六** 助産師による分べんの介助
art-207/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-207/par-1/item-6
assistance in childbirth provided by a midwife; or
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**七** 介護福祉士による社会福祉士及び介護福祉士法（昭和六十二年法律第三十号）第二条第二項（定義）に規定する喀痰吸引等又は同法附則第十条第一項（認定特定行為業務従事者に係る特例）に規定する認定特定行為業務従事者による同項に規定する特定行為
art-207/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-207/par-1/item-7
sputum suction, etc. prescribed in Article 2, paragraph (2) (Definitions) of the Certified Social Worker and Certified Care Worker Act (Act No. 30 of 1987) performed by a certified care worker, or a specified act prescribed in Article 10, paragraph (1) (Special Provisions for Certified Specified Act Business Workers) of the Supplementary Provisions of that Act performed by a certified specified act business worker prescribed in that paragraph.
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### 第二百八条（社会保険料の範囲） — Scope of Social Insurance Premiums
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art-208 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-208
**第一項** 法第七十四条第二項（社会保険料の意義）に規定する政令で定めるものは、次に掲げるものとする。
art-208/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-208/par-1
Those specified by Cabinet Order as prescribed in Article 74, paragraph (2) (Meaning of Social Insurance Premiums) of the Act are the following:
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**一** 労働者災害補償保険法第四章の二（特別加入）の規定により労働者災害補償保険の保険給付を受けることができることとされた者に係る労働保険の保険料の徴収等に関する法律（昭和四十四年法律第八十四号）の規定による保険料
art-208/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-208/par-1/item-1
insurance premiums under the provisions of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 84 of 1969) pertaining to a person who is to be eligible to receive insurance benefits of industrial accident compensation insurance pursuant to the provisions of Chapter IV-2 (Special Enrollment) of the Industrial Accident Compensation Insurance Act;
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**二** 地方公共団体の職員が条例の規定により組織する団体（以下この号において「互助会」という。）の行う職員の相互扶助に関する制度で次に掲げる要件を備えているものとして財務省令で定めるところにより税務署長の承認を受けているものに基づき、その職員が負担する掛金
art-208/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-208/par-1/item-2
contributions borne by employees of a local government under a system of mutual aid among employees that is operated by an organization formed by the employees of the local government pursuant to the provisions of a Prefectural or Municipal Ordinance (hereinafter in this item referred to as a "mutual aid association"), being a system that has been approved by the district director, as provided by Ministry of Finance Order, as satisfying the following requirements:
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**イ** 当該互助会の事業が、地方公務員等共済組合法第五十三条第一項第二号から第十三号まで（短期給付の種類等）に掲げる給付（当該給付に係る同法第六十一条（療養に関する退職又は死亡後の給付）の規定による給付を含む。）に類する給付のみを行うものであること。
art-208/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-208/par-1/item-2/sub-1
that the business of the mutual aid association provides only benefits similar to the benefits listed in Article 53, paragraph (1), items (ii) through (xiii) (Types of Short-Term Benefits, etc.) of the Local Public Officers, etc. Mutual Aid Association Act (including benefits under Article 61 (Benefits after Retirement or Death Pertaining to Medical Treatment) of that Act that pertain to those benefits);
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**ロ** イに規定する給付に要する費用は、主として当該職員が負担する掛金及び当該地方公共団体の補助金によつて充てられるものであること。
art-208/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-208/par-1/item-2/sub-2
that the expenses required for the benefits prescribed in (a) are principally covered by the contributions borne by those employees and the subsidies of that local government; and
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**ハ** 当該互助会への加入資格のある者の全員が加入しているものであること。
art-208/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-208/par-1/item-2/sub-3
that all persons eligible to join the mutual aid association have joined it;
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**三** 国家公務員共済組合法等の一部を改正する法律（昭和三十六年法律第百五十二号）附則第九条から第十一条まで（公庫等の復帰希望職員に関する経過措置）の規定による掛金
art-208/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-208/par-1/item-3
contributions under the provisions of Articles 9 through 11 (Transitional Measures for Employees Who Wish to Return to Public Corporations, etc.) of the Supplementary Provisions of the Act Partially Amending the National Public Officers Mutual Aid Association Act, etc. (Act No. 152 of 1961); or
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**四** 平成二十五年厚生年金等改正法附則第五条第一項（存続厚生年金基金に係る改正前厚生年金保険法等の効力等）の規定によりなおその効力を有するものとされる旧厚生年金保険法（以下この号において「旧効力厚生年金保険法」という。）第百三十八条から第百四十一条まで（費用の負担）の規定により平成二十五年厚生年金等改正法附則第三条第十一号（定義）に規定する存続厚生年金基金の加入員として負担する掛金（旧効力厚生年金保険法第百四十条第四項（徴収金）の規定により負担する徴収金を含む。）
art-208/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-208/par-1/item-4
contributions borne as a fund member of a surviving employees' pension fund prescribed in Article 3, item (xi) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, under Articles 138 through 141 (Burden of Expenses) of the former Employees' Pension Insurance Act that remains in force pursuant to Article 5, paragraph (1) (Effect, etc. of the Employees' Pension Insurance Act Before Amendment, etc. Pertaining to Surviving Employees' Pension Funds) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (hereinafter in this item referred to as the "Employees' Pension Insurance Act kept in force") (including collected money borne under Article 140, paragraph (4) (Collected Money) of the Employees' Pension Insurance Act kept in force).
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### 第二百八条の二（小規模企業共済等掛金控除の対象とならない共済契約） — Mutual Aid Contracts Not Subject to Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments
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art-208-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-208-2
**第一項** 法第七十五条第二項第一号（小規模企業共済等掛金控除）に規定する政令で定める共済契約は、小規模企業共済法及び中小企業事業団法の一部を改正する法律（平成七年法律第四十四号）附則第五条第一項（旧第二種共済契約に係る小規模企業共済法の規定の適用についての読替規定）の規定により読み替えられた小規模企業共済法第九条第一項各号（共済金）に掲げる事由により共済金が支給されることとなる契約とする。
art-208-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-208-2/par-1
The mutual aid contracts specified by Cabinet Order as prescribed in Article 75, paragraph (2), item (i) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act are contracts under which mutual aid benefits are to be paid on the grounds listed in the items of Article 9, paragraph (1) (Mutual Aid Benefits) of the Small Enterprise Mutual Relief Projects Act as that paragraph is read as replaced pursuant to Article 5, paragraph (1) (Provisions on Reading Replacement for Application of the Small Enterprise Mutual Relief Projects Act to Old Type 2 Mutual Aid Contracts) of the Supplementary Provisions of the Act Partially Amending the Small Enterprise Mutual Relief Projects Act and the Small and Medium Enterprise Corporation Act (Act No. 44 of 1995).
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### 第二百八条の三（新生命保険料の対象となる保険料又は掛金） — Insurance Premiums or Contributions Subject to New Life Insurance Premiums
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art-208-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-3
**第一項** 法第七十六条第一項（生命保険料控除）に規定する政令で定める新生命保険契約等に係る保険料又は掛金は、次に掲げる保険料又は掛金とする。
art-208-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-3/par-1
The insurance premiums or contributions pertaining to new life insurance contracts, etc. specified by Cabinet Order as prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act are the following insurance premiums or contributions:
machine translation, not official
**一** 法第七十六条第五項第一号に掲げる契約の内容と同条第七項第一号に掲げる契約の内容とが一体となつて効力を有する一の保険契約のうち、同号に掲げる契約の内容を主たる内容とする保険契約として金融庁長官が財務大臣と協議して定めるもの（第二百八条の七第一号（介護医療保険料の対象となる保険料又は掛金）において「特定介護医療保険契約」という。）以外のものに係る保険料
art-208-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-3/par-1/item-1
insurance premiums pertaining to an insurance policy, among the insurance policies that take effect with the contents of the contract listed in Article 76, paragraph (5), item (i) of the Act and the contents of the contract listed in paragraph (7), item (i) of that Article combined into one, other than one determined by the Commissioner of the Financial Services Agency in consultation with the Minister of Finance as an insurance policy mainly consisting of the contents of the contract listed in the latter item (referred to as a "specified nursing care and medical insurance contract" in Article 208-7, item (i) (Insurance Premiums or Contributions Subject to Nursing Care and Medical Insurance Premiums));
machine translation, not official
**二** 法第七十六条第五項第三号に掲げる契約の内容と同条第七項第二号に掲げる生命共済契約等の内容とが一体となつて効力を有する一の共済に係る契約のうち、同号に掲げる契約の内容を主たる内容とする共済に係る契約として農林水産大臣が財務大臣と協議して定めるもの（第二百八条の七第二号において「特定介護医療共済契約」という。）以外のものに係る掛金
art-208-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-3/par-1/item-2
contributions pertaining to a contract for mutual aid, among the contracts for one mutual aid that take effect with the contents of the contract listed in Article 76, paragraph (5), item (iii) of the Act and the contents of the life mutual aid contract or similar contract listed in paragraph (7), item (ii) of that Article combined into one, other than one determined by the Minister of Agriculture, Forestry and Fisheries in consultation with the Minister of Finance as a contract for mutual aid mainly consisting of the contents of the contract listed in the latter item (referred to as a "specified nursing care and medical mutual aid contract" in Article 208-7, item (ii)).
machine translation, not official
**第二項** 金融庁長官は、前項第一号の規定により保険契約を定めたときは、これを告示する。
art-208-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-3/par-2
When the Commissioner of the Financial Services Agency has determined an insurance policy pursuant to the provisions of item (i) of the preceding paragraph, the Commissioner is to give public notice thereof.
machine translation, not official
**第三項** 農林水産大臣は、第一項第二号の規定により共済に係る契約を定めたときは、これを告示する。
art-208-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-3/par-3
When the Minister of Agriculture, Forestry and Fisheries has determined a contract for mutual aid pursuant to the provisions of paragraph (1), item (ii), the Minister is to give public notice thereof.
machine translation, not official
### 第二百八条の四（旧生命保険料の対象とならない保険料） — Insurance Premiums Not Subject to Old Life Insurance Premiums
caption: machine translation, not official
art-208-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-4
**第一項** 法第七十六条第一項（生命保険料控除）に規定する政令で定める旧生命保険契約等に係る保険料又は掛金は、次に掲げる保険料とする。
art-208-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-4/par-1
The insurance premiums or contributions pertaining to old life insurance contracts, etc. specified by Cabinet Order as prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act are the following insurance premiums:
machine translation, not official
**一** 一定の偶然の事故によつて生ずることのある損害をてん補する旨の特約（法第七十六条第六項第四号に掲げる契約又は同条第一項に規定する保険金等（第二百八条の六（介護医療保険契約等に係る保険金等の支払事由の範囲）及び第二百九条（生命保険料控除の対象とならない保険契約等）において「保険金等」という。）の支払事由が身体の傷害のみに基因することとされているもの（次号において「傷害保険契約」という。）を除く。）が付されている保険契約に係る保険料のうち、当該特約に係る保険料
art-208-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-4/par-1/item-1
among the insurance premiums pertaining to an insurance policy to which a special clause to the effect of covering damage that may arise from a certain accidental event is attached (excluding one that is a contract listed in Article 76, paragraph (6), item (iv) of the Act or one under which the payment event of the insurance proceeds or similar benefits prescribed in paragraph (1) of that Article (referred to as "insurance proceeds or similar benefits" in Article 208-6 (Scope of Payment Events of Insurance Proceeds or Similar Benefits Pertaining to Nursing Care and Medical Insurance Policies, etc.) and Article 209 (Insurance Policies, etc. Not Subject to Life Insurance Premium Deduction)) is stipulated to arise solely from bodily injury (referred to as a "personal accident insurance contract" in the following item)), the insurance premiums pertaining to that special clause; and
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**二** 法第七十六条第六項第四号に掲げる契約の内容と法第七十七条第二項第一号（地震保険料控除）に掲げる契約（傷害保険契約を除く。）の内容とが一体となつて効力を有する一の保険契約に係る保険料
art-208-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-4/par-1/item-2
insurance premiums pertaining to one insurance policy that takes effect with the contents of the contract listed in Article 76, paragraph (6), item (iv) of the Act and the contents of the contract listed in Article 77, paragraph (2), item (i) (Earthquake Insurance Premium Deduction) of the Act (excluding a personal accident insurance contract) combined into one.
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### 第二百八条の五（新生命保険料等の金額から控除する剰余金等の額） — Amounts of Surplus, etc. Deducted from the Amounts of New Life Insurance Premiums, etc.
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art-208-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5
**第一項** 法第七十六条第一項第一号イ（生命保険料控除）に規定する政令で定めるところにより計算した金額は、その年において同条第五項に規定する新生命保険契約等（当該新生命保険契約等が他の保険契約（共済に係る契約を含む。以下この項において同じ。）に附帯して締結したものである場合には、当該他の保険契約及び当該他の保険契約に附帯して締結した当該新生命保険契約等以外の保険契約を含む。以下この項において同じ。）に基づき分配を受けた剰余金の額及び割戻しを受けた割戻金の額並びに当該新生命保険契約等に基づき分配を受けた剰余金又は割戻しを受けた割戻金をもつて当該新生命保険契約等に係る保険料又は掛金の払込みに充てた金額の合計額に、その年中に支払つた当該新生命保険契約等に係る保険料又は掛金の金額の合計額のうちに当該新生命保険契約等に係る同条第一項に規定する新生命保険料の金額の占める割合を乗じて計算した金額とする。
art-208-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-1
The amount calculated as provided by Cabinet Order as prescribed in Article 76, paragraph (1), item (i), (a) (Life Insurance Premium Deduction) of the Act is the amount calculated by multiplying the total of the amount of surplus distributed and the amount of rebates received in that year under a new life insurance contract, etc. prescribed in paragraph (5) of that Article (where that new life insurance contract, etc. was concluded as ancillary to another insurance policy (including a contract for mutual aid; the same applies hereinafter in this paragraph), including that other insurance policy and the insurance policies, other than that new life insurance contract, etc., concluded as ancillary to that other insurance policy; the same applies hereinafter in this paragraph), and the amount applied to the payment of the insurance premiums or contributions pertaining to that new life insurance contract, etc. out of the surplus distributed or the rebates received under that new life insurance contract, etc., by the proportion that the amount of the new life insurance premium prescribed in paragraph (1) of that Article pertaining to that new life insurance contract, etc. accounts for in the total amount of the insurance premiums or contributions pertaining to that new life insurance contract, etc. paid during that year.
machine translation, not official
**第二項** 前項の規定は、法第七十六条第二項第一号に規定する政令で定めるところにより計算した金額及び同条第三項第一号イに規定する政令で定めるところにより計算した金額について準用する。
art-208-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-2
The provisions of the preceding paragraph apply mutatis mutandis to the amount calculated as provided by Cabinet Order as prescribed in Article 76, paragraph (2), item (i) of the Act and the amount calculated as provided by Cabinet Order as prescribed in item (i), (a) of paragraph (3) of that Article.
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### 第二百八条の六（介護医療保険契約等に係る保険金等の支払事由の範囲） — Scope of Payment Events of Insurance Proceeds or Similar Benefits Pertaining to Nursing Care and Medical Insurance Policies, etc.
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art-208-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-6
**第一項** 法第七十六条第二項（生命保険料控除）に規定する政令で定める事由は、次に掲げる事由とする。
art-208-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-6/par-1
The events specified by Cabinet Order as prescribed in Article 76, paragraph (2) (Life Insurance Premium Deduction) of the Act are the following events:
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**一** 疾病にかかつたこと又は身体の傷害を受けたことを原因とする人の状態に基因して生ずる法第七十六条第二項に規定する医療費その他の費用を支払つたこと。
art-208-6/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-6/par-1/item-1
having paid medical expenses or other expenses prescribed in Article 76, paragraph (2) of the Act that arise on account of a person's condition resulting from having contracted a disease or suffered bodily injury;
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**二** 疾病若しくは身体の傷害又はこれらを原因とする人の状態（法第七十六条第七項に規定する介護医療保険契約等に係る約款に、これらの事由に基因して一定額の保険金等を支払う旨の定めがある場合に限る。）
art-208-6/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-6/par-1/item-2
a disease or bodily injury, or a person's condition resulting from these (limited to the case where the terms and conditions pertaining to a nursing care and medical insurance policy, etc. prescribed in Article 76, paragraph (7) of the Act provide for payment of a fixed amount of insurance proceeds or similar benefits on account of these events); or
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**三** 疾病又は身体の傷害により就業することができなくなつたこと。
art-208-6/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-6/par-1/item-3
having become unable to work due to a disease or bodily injury.
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### 第二百八条の七（介護医療保険料の対象となる保険料又は掛金） — Insurance Premiums or Contributions Subject to Nursing Care and Medical Insurance Premiums
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art-208-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-7
**第一項** 法第七十六条第二項（生命保険料控除）に規定する政令で定めるものは、次に掲げる保険料又は掛金とする。
art-208-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-7/par-1
Those specified by Cabinet Order as prescribed in Article 76, paragraph (2) (Life Insurance Premium Deduction) of the Act are the following insurance premiums or contributions:
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**一** 法第七十六条第五項第一号に掲げる契約の内容と同条第七項第一号に掲げる契約の内容とが一体となつて効力を有する一の保険契約のうち、特定介護医療保険契約に係る保険料
art-208-7/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-7/par-1/item-1
insurance premiums pertaining to a specified nursing care and medical insurance contract among the insurance policies that take effect with the contents of the contract listed in Article 76, paragraph (5), item (i) of the Act and the contents of the contract listed in paragraph (7), item (i) of that Article combined into one;
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**二** 法第七十六条第五項第三号に掲げる契約の内容と同条第七項第二号に掲げる生命共済契約等の内容とが一体となつて効力を有する一の共済に係る契約のうち、特定介護医療共済契約に係る掛金
art-208-7/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-7/par-1/item-2
contributions pertaining to a specified nursing care and medical mutual aid contract among the contracts for one mutual aid that take effect with the contents of the contract listed in Article 76, paragraph (5), item (iii) of the Act and the contents of the life mutual aid contract or similar contract listed in paragraph (7), item (ii) of that Article combined into one.
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### 第二百八条の八（承認規定等の範囲） — Scope of Approval Provisions, etc.
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art-208-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-8
**第一項** 法第七十六条第五項（生命保険料控除）に規定する確定給付企業年金法第三条第一項第一号（確定給付企業年金の実施）その他政令で定める規定は、同法第六条第一項（規約の変更等）（同法第七十九条第一項若しくは第二項（実施事業所に係る給付の支給に関する権利義務の他の確定給付企業年金への移転）、第八十一条第二項（基金から規約型企業年金への移行）又は附則第二十五条第一項（適格退職年金契約に係る権利義務の確定給付企業年金への移転）の規定、平成二十五年厚生年金等改正法附則第五条第一項（存続厚生年金基金に係る改正前厚生年金保険法等の効力等）の規定によりなおその効力を有するものとされる平成二十五年厚生年金等改正法第二条（確定給付企業年金法の一部改正）の規定による改正前の確定給付企業年金法（次項において「旧効力確定給付企業年金法」という。）第百七条第一項（実施事業所に係る給付の支給に関する権利義務の厚生年金基金への移転）、第百十条の二第三項（厚生年金基金の設立事業所に係る給付の支給に関する権利義務の確定給付企業年金への移転）又は第百十一条第二項（厚生年金基金から規約型企業年金への移行）の規定その他財務省令で定める規定に規定する権利義務の移転又は承継に伴う確定給付企業年金法第三条第一項に規定する確定給付企業年金に係る規約（次項において「規約」という。）の変更について承認を受ける場合に限る。）、第七十四条第四項（規約型企業年金の統合）及び第七十五条第二項（規約型企業年金の分割）の規定とする。
art-208-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-8/par-1
The provisions specified by Cabinet Order, besides Article 3, paragraph (1), item (i) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act, as prescribed in Article 76, paragraph (5) (Life Insurance Premium Deduction) of the Act are Article 6, paragraph (1) (Amendment of Plan Rules, etc.) of that Act (limited to the case of obtaining approval for an amendment of the plan rules for a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of that Act (referred to as "plan rules" in the following paragraph) accompanying a transfer or succession of the rights and obligations prescribed in the provisions of Article 79, paragraph (1) or (2) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Implementing Offices to Other Defined-Benefit Corporate Pensions), Article 81, paragraph (2) (Transition from Corporate Pension Fund to Contract-Type Corporate Pension) of that Act or Article 25, paragraph (1) (Transfer of Rights and Obligations Pertaining to Qualified Retirement Pension Contracts to Defined-Benefit Corporate Pensions) of the Supplementary Provisions of that Act, the provisions of Article 107, paragraph (1) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Implementing Offices to Employees' Pension Funds), Article 110-2, paragraph (3) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Establishing Offices of Employees' Pension Funds to Defined-Benefit Corporate Pensions) or Article 111, paragraph (2) (Transition from Employees' Pension Fund to Contract-Type Corporate Pension) of the Defined-Benefit Corporate Pension Act kept in force (meaning the Defined-Benefit Corporate Pension Act before the amendment under the provisions of Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the 2013 Employees' Pension, etc. Amendment Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) (Effect, etc. of the Employees' Pension Insurance Act Before Amendment, etc. Pertaining to Surviving Employees' Pension Funds) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act; referred to as the "Defined-Benefit Corporate Pension Act kept in force" in the following paragraph), or other provisions specified by Ministry of Finance Order), Article 74, paragraph (4) (Consolidation of Contract-Type Corporate Pensions) and Article 75, paragraph (2) (Division of Contract-Type Corporate Pensions) of the Defined-Benefit Corporate Pension Act.
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**第二項** 法第七十六条第五項に規定する確定給付企業年金法第三条第一項第二号その他政令で定める規定は、同法第十六条第一項（基金の規約の変更等）（同法第七十六条第四項（基金の合併）、第七十七条第五項（基金の分割）、第七十九条第一項若しくは第二項、第八十条第二項（規約型企業年金から基金への移行）又は附則第二十五条第一項の規定、旧効力確定給付企業年金法第百七条第一項又は第百十条の二第三項の規定その他財務省令で定める規定に規定する権利義務の移転又は承継に伴う規約の変更について認可を受ける場合に限る。）、第七十六条第一項及び第七十七条第一項の規定、旧効力確定給付企業年金法第百十二条第一項（厚生年金基金から基金への移行）の規定その他財務省令で定める規定とする。
art-208-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-8/par-2
The provisions specified by Cabinet Order, besides Article 3, paragraph (1), item (ii) of the Defined-Benefit Corporate Pension Act, as prescribed in Article 76, paragraph (5) of the Act are Article 16, paragraph (1) (Amendment of Plan Rules of Corporate Pension Funds, etc.) of that Act (limited to the case of obtaining authorization for an amendment of the plan rules accompanying a transfer or succession of the rights and obligations prescribed in the provisions of Article 76, paragraph (4) (Merger of Corporate Pension Funds), Article 77, paragraph (5) (Division of Corporate Pension Funds), Article 79, paragraph (1) or (2), Article 80, paragraph (2) (Transition from Contract-Type Corporate Pension to Corporate Pension Fund) of that Act or Article 25, paragraph (1) of the Supplementary Provisions of that Act, the provisions of Article 107, paragraph (1) or Article 110-2, paragraph (3) of the Defined-Benefit Corporate Pension Act kept in force, or other provisions specified by Ministry of Finance Order), Article 76, paragraph (1) and Article 77, paragraph (1) of the Defined-Benefit Corporate Pension Act, Article 112, paragraph (1) (Transition from Employees' Pension Fund to Corporate Pension Fund) of the Defined-Benefit Corporate Pension Act kept in force, and other provisions specified by Ministry of Finance Order.
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### 第二百九条（生命保険料控除の対象とならない保険契約等） — Insurance Policies, etc. Not Subject to Life Insurance Premium Deduction
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art-209 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-209
**第一項** 法第七十六条第五項第一号（生命保険料控除）に規定する政令で定める保険契約は、保険期間が五年に満たない保険業法第二条第三項（定義）に規定する生命保険会社又は同条第八項に規定する外国生命保険会社等の締結した保険契約のうち、被保険者が保険期間の満了の日に生存している場合に限り保険金等を支払う定めのあるもの又は被保険者が保険期間の満了の日に生存している場合及び当該期間中に災害、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第六条第二項若しくは第三項（感染症の定義）に規定する一類感染症若しくは二類感染症その他これらに類する特別の事由により死亡した場合に限り保険金等を支払う定めのあるものとする。
art-209/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-209/par-1
The insurance policies specified by Cabinet Order as prescribed in Article 76, paragraph (5), item (i) (Life Insurance Premium Deduction) of the Act are, among insurance policies with an insurance period of less than five years concluded by a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, those that provide for payment of insurance proceeds or similar benefits only where the insured person is alive on the last day of the insurance period, or those that provide for payment of insurance proceeds or similar benefits only where the insured person is alive on the last day of the insurance period and where the insured person dies during that period due to a Disaster, a Category I Infectious Disease or Category II Infectious Disease prescribed in Article 6, paragraph (2) or (3) (Definition of Infectious Diseases) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), or another special cause similar to these.
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**第二項** 法第七十六条第五項第三号に規定する政令で定める生命共済に係る契約は、共済期間が五年に満たない生命共済に係る契約のうち、被共済者が共済期間の満了の日に生存している場合に限り保険金等を支払う定めのあるもの又は被共済者が共済期間の満了の日に生存している場合及び当該期間中に災害、前項に規定する感染症その他これらに類する特別の事由により死亡した場合に限り保険金等を支払う定めのあるものとする。
art-209/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-209/par-2
The contracts pertaining to life mutual aid specified by Cabinet Order as prescribed in Article 76, paragraph (5), item (iii) of the Act are, among contracts pertaining to life mutual aid with a mutual aid period of less than five years, those that provide for payment of insurance proceeds or similar benefits only where the covered person is alive on the last day of the mutual aid period, or those that provide for payment of insurance proceeds or similar benefits only where the covered person is alive on the last day of the mutual aid period and where the covered person dies during that period due to a Disaster, an infectious disease prescribed in the preceding paragraph, or another special cause similar to these.
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**第三項** 法第七十六条第六項第四号に規定する政令で定めるものは、外国への旅行のために住居を出発した後、住居に帰着するまでの期間（次項において「海外旅行期間」という。）内に発生した疾病又は身体の傷害その他これらに類する事由に基因して保険金等が支払われる保険契約とする。
art-209/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-209/par-3
Those specified by Cabinet Order as prescribed in Article 76, paragraph (6), item (iv) of the Act are insurance policies under which insurance proceeds or similar benefits are paid on account of a disease or bodily injury, or another cause similar to these, that occurred within the period from departure from one's residence for travel to a foreign country until return to one's residence (referred to as the "overseas travel period" in the following paragraph).
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**第四項** 法第七十六条第七項第二号に規定する政令で定めるものは、海外旅行期間内に発生した疾病又は身体の傷害その他これらに類する事由に基因して保険金等が支払われる同条第五項第三号に規定する生命共済契約等とする。
art-209/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-209/par-4
Those specified by Cabinet Order as prescribed in Article 76, paragraph (7), item (ii) of the Act are life mutual aid contracts or similar contracts prescribed in paragraph (5), item (iii) of that Article under which insurance proceeds or similar benefits are paid on account of a disease or bodily injury, or another cause similar to these, that occurred within the overseas travel period.
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### 第二百十条（生命共済契約等の範囲） — Scope of Life Mutual Aid Contracts or Similar Contracts
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art-210 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210
**第一項** 法第七十六条第五項第三号（生命保険料控除）に規定する共済に係る契約に類する政令で定める共済に係る契約は、次に掲げる契約とする。
art-210/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1
The contracts for mutual aid specified by Cabinet Order that are similar to the contracts for mutual aid prescribed in Article 76, paragraph (5), item (iii) (Life Insurance Premium Deduction) of the Act are the following contracts:
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**一** 農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会の締結した生命共済に係る契約
art-210/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1/item-1
a contract pertaining to life mutual aid concluded by a federation of agricultural cooperatives that conducts the business under Article 10, paragraph (1), item (x) (Facilities Pertaining to Mutual Aid) of the Agricultural Co-operatives Act;
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**二** 水産業協同組合法第十一条第一項第十二号（事業の種類）若しくは第九十三条第一項第六号の二（事業の種類）の事業を行う漁業協同組合若しくは水産加工業協同組合又は共済水産業協同組合連合会の締結した生命共済に係る契約（漁業協同組合又は水産加工業協同組合の締結した契約にあつては、財務省令で定める要件を備えているものに限る。）
art-210/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1/item-2
a contract pertaining to life mutual aid concluded by a fishery cooperative or fishery processing cooperative that conducts the business under Article 11, paragraph (1), item (xii) (Types of Business) or Article 93, paragraph (1), item (vi)-2 (Types of Business) of the Fishery Industry Cooperative Act, or by a mutual aid federation of fishery industry cooperatives (in the case of a contract concluded by a fishery cooperative or fishery processing cooperative, limited to a contract satisfying the requirements specified by Ministry of Finance Order);
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**三** 消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号（事業の種類）の事業を行う消費生活協同組合連合会の締結した生命共済に係る契約
art-210/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1/item-3
a contract pertaining to life mutual aid concluded by a federation of consumer cooperatives that conducts the business under Article 10, paragraph (1), item (iv) (Types of Business) of the Consumer Cooperatives Act (Act No. 200 of 1948);
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**四** 中小企業等協同組合法第九条の二第七項（事業協同組合及び事業協同小組合）に規定する共済事業を行う同項に規定する特定共済組合、同法第九条の九第一項第三号（協同組合連合会）の事業を行う協同組合連合会又は同条第四項に規定する特定共済組合連合会の締結した生命共済に係る契約
art-210/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1/item-4
a contract pertaining to life mutual aid concluded by a specified mutual aid association prescribed in Article 9-2, paragraph (7) (Business Cooperatives and Small Business Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act that conducts the mutual aid business prescribed in that paragraph, by a federation of cooperatives that conducts the business under Article 9-9, paragraph (1), item (iii) (Federations of Cooperatives) of that Act, or by a federation of specified mutual aid associations prescribed in paragraph (4) of that Article;
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**五** 法律の規定に基づく共済に関する事業を行う法人の締結した生命共済に係る契約でその事業及び契約の内容が前各号に掲げるものに準ずるものとして財務大臣の指定するもの
art-210/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1/item-5
a contract pertaining to life mutual aid concluded by a juridical person that conducts a business pertaining to mutual aid under the provisions of an Act, being a contract designated by the Minister of Finance as one for which the business and the contents of the contract are equivalent to those listed in the preceding items.
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### 第二百十条の二（退職年金に関する契約の範囲） — Scope of Contracts for Retirement Pensions
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art-210-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-210-2
**第一項** 法第七十六条第五項第四号（生命保険料控除）に規定する退職年金に関する契約で政令で定めるものは、法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約とする。
art-210-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-210-2/par-1
The contracts pertaining to retirement pensions specified by Cabinet Order as prescribed in Article 76, paragraph (5), item (iv) (Life Insurance Premium Deduction) of the Act are the qualified retirement pension contracts prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act.
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### 第二百十一条（年金給付契約の対象となる契約の範囲） — Scope of Contracts Subject to Annuity Contracts
caption: machine translation, not official
art-211 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211
**第一項** 法第七十六条第八項（生命保険料控除）に規定する年金を給付する定めのある契約で政令で定めるものは、次に掲げる契約とする。
art-211/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1
The contracts specified by Cabinet Order that provide for the payment of annuities as prescribed in Article 76, paragraph (8) (Life Insurance Premium Deduction) of the Act are the following contracts:
machine translation, not official
**一** 法第七十六条第五項第一号に掲げる契約で年金の給付を目的とするもの（退職年金の給付を目的とするものを除く。）のうち、当該契約の内容（同条第三項に規定する特約が付されている契約又は他の保険契約に附帯して締結した契約にあつては、当該特約又は他の保険契約の内容を除く。）が次に掲げる要件を満たすもの
art-211/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-1
a contract listed in Article 76, paragraph (5), item (i) of the Act that has the purpose of paying annuities (excluding one that has the purpose of paying retirement pensions) and whose contents (in the case of a contract to which a special clause prescribed in paragraph (3) of that Article is attached or a contract concluded as ancillary to another insurance policy, excluding the contents of that special clause or other insurance policy) satisfy the following requirements:
machine translation, not official
**イ** 当該契約に基づく年金以外の金銭の支払（剰余金の分配及び解約返戻金の支払を除く。）は、当該契約で定める被保険者が死亡し、又は重度の障害に該当することとなつた場合に限り行うものであること。
art-211/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-1/sub-1
that payments of money under that contract other than annuities (excluding distributions of surplus and payments of cancellation refunds) are made only where the insured person specified in that contract dies or comes to fall under a severe disability;
machine translation, not official
**ロ** 当該契約で定める被保険者が死亡し、又は重度の障害に該当することとなつた場合に支払う金銭の額は、当該契約の締結の日以後の期間又は支払保険料の総額に応じて逓増的に定められていること。
art-211/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-1/sub-2
that the amount of money to be paid where the insured person specified in that contract dies or comes to fall under a severe disability is set so as to increase progressively in accordance with the period on or after the date of conclusion of that contract or the total amount of the insurance premiums paid;
machine translation, not official
**ハ** 当該契約に基づく年金の支払は、当該年金の支払期間を通じて年一回以上定期に行うものであり、かつ、当該契約に基づき支払うべき年金（年金の支払開始日から一定の期間内に年金受取人が死亡してもなお年金を支払う旨の定めのある契約にあつては、当該一定の期間内に支払うべき年金とする。）の一部を一括して支払う旨の定めがないこと。
art-211/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-1/sub-3
that annuities under that contract are paid periodically at least once a year throughout the payment period of the annuity, and that there is no provision for paying in a lump sum a portion of the annuities to be paid under that contract (for a contract with a provision that annuities continue to be paid even if the annuity recipient dies within a certain period from the payment start date of the annuity, the annuities to be paid within that certain period); and
machine translation, not official
**ニ** 当該契約に基づく剰余金の金銭による分配（当該分配を受ける剰余金をもつて当該契約に係る保険料の払込みに充てられる部分を除く。）は、年金の支払開始日前において行わないもの又は当該剰余金の分配をする日の属する年において払い込むべき当該保険料の金額の範囲内の額とするものであること。
art-211/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-1/sub-4
that a distribution of surplus in money under that contract (excluding the portion of the surplus to be distributed that is applied to the payment of the insurance premiums pertaining to that contract) is either not made before the payment start date of the annuity or is within the amount of the insurance premiums to be paid in the year that includes the day on which that surplus is distributed;
machine translation, not official
**二** 法第七十六条第五項第二号に規定する旧簡易生命保険契約で年金の給付を目的とするもの（退職年金の給付を目的とするものを除く。）のうち、当該契約の内容（同条第三項に規定する特約が付されている契約にあつては、当該特約の内容を除く。）が前号イからニまでに掲げる要件を満たすもの
art-211/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-2
among former postal life insurance policies prescribed in Article 76, paragraph (5), item (ii) of the Act that are for the purpose of providing annuity benefits (excluding those for the purpose of providing retirement pension benefits), those whose contents (in the case of a contract to which a special provision prescribed in paragraph (3) of that Article is attached, excluding the contents of that special provision) satisfy the requirements set out in (a) through (d) of the preceding item;
machine translation, not official
**三** 第二百十条第一号及び第二号（生命共済契約等の範囲）に掲げる生命共済に係る契約（法第七十六条第五項第三号に規定する農業協同組合の締結した生命共済に係る契約を含む。）で年金の給付を目的とするもの（退職年金の給付を目的とするものを除く。次号において同じ。）のうち、当該契約の内容（法第七十六条第三項に規定する特約が付されている契約又は他の生命共済に係る契約に附帯して締結した契約にあつては、当該特約又は他の生命共済に係る契約の内容を除く。次号ロにおいて同じ。）が第一号イからニまでに掲げる要件に相当する要件その他の財務省令で定める要件を満たすもの
art-211/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-3
among contracts pertaining to life mutual aid set out in Article 210, items (i) and (ii) (Scope of Life Mutual Aid Contracts or Similar Contracts) (including contracts pertaining to life mutual aid concluded by an agricultural cooperative prescribed in Article 76, paragraph (5), item (iii) of the Act) that are for the purpose of providing annuity benefits (excluding those for the purpose of providing retirement pension benefits; the same applies in the following item), those whose contents (in the case of a contract to which a special provision prescribed in Article 76, paragraph (3) of the Act is attached or a contract concluded incidentally to another contract pertaining to life mutual aid, excluding the contents of that special provision or of that other contract pertaining to life mutual aid; the same applies in (b) of the following item) satisfy requirements equivalent to the requirements set out in (a) through (d) of item (i) and other requirements specified by Ministry of Finance Order;
machine translation, not official
**四** 第二百十条第三号及び第五号に掲げる生命共済に係る契約で年金の給付を目的とするもののうち、次に掲げる要件を満たすものとして財務大臣の指定するもの
art-211/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-4
among contracts pertaining to life mutual aid set out in Article 210, items (iii) and (v) that are for the purpose of providing annuity benefits, those designated by the Minister of Finance as satisfying the following requirements:
machine translation, not official
**イ** 当該年金の給付を目的とする生命共済に関する事業に関し、適正に経理の区分が行われていること及び当該事業の継続が確実であると見込まれること並びに当該契約に係る掛金の安定運用が確保されていること。
art-211/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-4/sub-1
that with regard to the business relating to life mutual aid for the purpose of providing that annuity, accounting is properly segregated, continuation of that business is expected to be assured, and stable management of the installments pertaining to that contract is ensured;
machine translation, not official
**ロ** 当該契約に係る年金の額及び掛金の額が適正な保険数理に基づいて定められており、かつ、当該契約の内容が第一号イからニまでに掲げる要件に相当する要件を満たしていること。
art-211/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-4/sub-2
that the amount of the annuity and the amount of the installments pertaining to that contract are determined on the basis of sound actuarial calculation, and the contents of that contract satisfy requirements equivalent to the requirements set out in (a) through (d) of item (i).
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### 第二百十二条（生命保険料控除の対象となる年金給付契約の要件） — Requirements for Annuity Contracts Eligible for Life Insurance Premium Deduction
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art-212 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-212
**第一項** 法第七十六条第八項第三号（生命保険料控除）に規定する政令で定める要件は、前条各号に掲げる契約に基づく同項第一号に定める個人に対する年金の支払を次のいずれかとするものであることとする。
art-212/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-212/par-1
The requirements specified by Cabinet Order prescribed in Article 76, paragraph (8), item (iii) (Life Insurance Premium Deduction) of the Act are that the payment of annuities to the individual specified in item (i) of that paragraph under the contracts set out in the items of the preceding Article is to be made in one of the following ways.
machine translation, not official
**一** 当該年金の受取人の年齢が六十歳に達した日の属する年の一月一日以後の日（六十歳に達した日が同年の一月一日から六月三十日までの間である場合にあつては、同年の前年七月一日以後の日）で当該契約で定める日以後十年以上の期間にわたつて定期に行うものであること。
art-212/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-212/par-1/item-1
it is made periodically over a period of 10 years or more on or after a day specified in the contract, being a day on or after January 1 of the year in which falls the day on which the recipient of that annuity reaches the age of 60 (where the day on which the recipient reaches the age of 60 falls between January 1 and June 30 of that year, a day on or after July 1 of the year preceding that year);
machine translation, not official
**二** 当該年金の受取人が生存している期間にわたつて定期に行うものであること。
art-212/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-212/par-1/item-2
it is made periodically over the period during which the recipient of that annuity is alive;
machine translation, not official
**三** 第一号に定める年金の支払のほか、当該契約に係る被保険者又は被共済者の重度の障害を原因として年金の支払を開始し、かつ、当該年金の支払開始日以後十年以上の期間にわたつて、又はその者が生存している期間にわたつて定期に行うものであること。
art-212/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-212/par-1/item-3
in addition to the payment of the annuity specified in item (i), payment of an annuity begins on account of severe disability of the insured person or covered person pertaining to that contract, and it is made periodically over a period of 10 years or more on or after the date on which payment of that annuity begins, or over the period during which that person is alive.
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### 第二百十三条（地震保険料控除の対象とならない保険料又は掛金） — Insurance Premiums or Installments Not Subject to Earthquake Insurance Premium Deduction
caption: machine translation, not official
art-213 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-213
**第一項** 法第七十七条第一項（地震保険料控除）に規定する政令で定める保険料又は掛金は、同項に規定する損害保険契約等に係る地震等損害部分の保険料又は掛金のうち、次に掲げる保険料又は掛金とする。
art-213/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-213/par-1
The insurance premiums or installments specified by Cabinet Order prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act are, of the insurance premiums or installments for the earthquake or similar damage portion of the casualty insurance policy or similar contract prescribed in that paragraph, the following insurance premiums or installments.
machine translation, not official
**一** 法第七十七条第一項に規定する地震等損害（次号において「地震等損害」という。）により臨時に生ずる費用、同項に規定する資産（同号において「家屋等」という。）の取壊し又は除去に係る費用その他これらに類する費用に対して支払われる保険金又は共済金に係る保険料又は掛金
art-213/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-213/par-1/item-1
insurance premiums or installments pertaining to insurance proceeds or mutual aid benefits paid for expenses incurred on a temporary basis due to the earthquake or similar damage prescribed in Article 77, paragraph (1) of the Act (referred to as "earthquake or similar damage" in the following item), expenses for the demolition or removal of the assets prescribed in that paragraph (referred to as "house, etc." in that item), and other expenses similar to these;
machine translation, not official
**二** 一の法第七十七条第一項に規定する損害保険契約等（当該損害保険契約等においてイに掲げる額が地震保険に関する法律施行令（昭和四十一年政令第百六十四号）第二条（保険金額の限度額）に規定する金額以上とされているものを除く。）においてイに掲げる額のロに掲げる額に対する割合が百分の二十未満とされている場合における当該損害保険契約等に係る地震等損害部分の保険料又は掛金（前号に掲げるものを除く。）
art-213/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-213/par-1/item-2
in the case where, in a casualty insurance policy or similar contract prescribed in Article 77, paragraph (1) of the Act (excluding one in which the amount set out in (a) is equal to or more than the amount prescribed in Article 2 (Limit on the Amount of Insurance) of the Order for Enforcement of the Act on Earthquake Insurance (Cabinet Order No. 164 of 1966)), the ratio of the amount set out in (a) to the amount set out in (b) is less than 20 percent, the insurance premiums or installments for the earthquake or similar damage portion of that casualty insurance policy or similar contract (excluding those set out in the preceding item):
machine translation, not official
**イ** 地震等損害により家屋等について生じた損失の額をてん補する保険金又は共済金の額（当該保険金又は共済金の額の定めがない場合にあつては、当該地震等損害により支払われることとされている保険金又は共済金の限度額）
art-213/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-213/par-1/item-2/sub-1
the amount of insurance proceeds or mutual aid benefits that compensate for the amount of loss incurred on a house, etc. due to earthquake or similar damage (where the amount of those insurance proceeds or mutual aid benefits is not stipulated, the maximum amount of insurance proceeds or mutual aid benefits to be paid for that earthquake or similar damage);
machine translation, not official
**ロ** 火災（地震若しくは噴火又はこれらによる津波を直接又は間接の原因とするものを除く。）による損害により家屋等について生じた損失の額をてん補する保険金又は共済金の額（当該保険金又は共済金の額の定めがない場合にあつては、当該火災による損害により支払われることとされている保険金又は共済金の限度額）
art-213/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-213/par-1/item-2/sub-2
the amount of insurance proceeds or mutual aid benefits that compensate for the amount of loss incurred on a house, etc. due to damage caused by fire (excluding fire directly or indirectly caused by an earthquake or eruption or by a tsunami resulting from either) (where the amount of those insurance proceeds or mutual aid benefits is not stipulated, the maximum amount of insurance proceeds or mutual aid benefits to be paid for damage caused by that fire).
machine translation, not official
### 第二百十四条（地震保険料控除の対象となる共済に係る契約の範囲） — Scope of Contracts for Mutual Aid Eligible for Earthquake Insurance Premium Deduction
caption: machine translation, not official
art-214 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-214
**第一項** 法第七十七条第二項第二号（地震保険料控除）に規定する政令で定める共済に係る契約は、次に掲げる契約とする。
art-214/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-214/par-1
The contracts pertaining to mutual aid specified by Cabinet Order prescribed in Article 77, paragraph (2), item (ii) (Earthquake Insurance Premium Deduction) of the Act are the following contracts.
machine translation, not official
**一** 農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会の締結した建物更生共済又は火災共済に係る契約
art-214/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-214/par-1/item-1
contracts pertaining to building rehabilitation mutual aid or mutual aid for fire damage concluded by a federation of agricultural cooperatives that conducts the business set out in Article 10, paragraph (1), item (x) (Facilities Relating to Mutual Aid) of the Agricultural Co-operatives Act;
machine translation, not official
**二** 農業保険法（昭和二十二年法律第百八十五号）第九十七条第一項第六号（共済事業の種類）又は第百六十三条第二項（共済金を交付する事業）の事業を行う農業共済組合又は農業共済組合連合会の締結した火災共済その他建物を共済の目的とする共済に係る契約
art-214/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-214/par-1/item-2
contracts pertaining to mutual aid for fire damage and other mutual aid whose object of mutual aid is a building, concluded by an agricultural mutual relief association or a federation of agricultural mutual relief associations that conducts the business set out in Article 97, paragraph (1), item (vi) (Types of Mutual Aid Business) or Article 163, paragraph (2) (Business of Paying Mutual Aid Benefits) of the Agricultural Insurance Act (Act No. 185 of 1947);
machine translation, not official
**三** 水産業協同組合法第十一条第一項第十二号（事業の種類）若しくは第九十三条第一項第六号の二（事業の種類）の事業を行う漁業協同組合若しくは水産加工業協同組合又は共済水産業協同組合連合会の締結した建物若しくは動産の共済期間中の耐存を共済事故とする共済又は火災共済に係る契約（漁業協同組合又は水産加工業協同組合の締結した契約にあつては、財務省令で定める要件を備えているものに限る。）
art-214/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-214/par-1/item-3
contracts pertaining to mutual aid whose mutual aid accident is the survival of a building or movable property during the mutual aid period, or pertaining to mutual aid for fire damage, concluded by a fishery cooperative or fishery processing cooperative that conducts the business set out in Article 11, paragraph (1), item (xii) (Types of Business) or Article 93, paragraph (1), item (vi)-2 (Types of Business) of the Fishery Industry Cooperative Act, or by a federation of fishery cooperatives for mutual aid (in the case of a contract concluded by a fishery cooperative or fishery processing cooperative, limited to one that meets the requirements specified by Ministry of Finance Order);
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**四** 中小企業等協同組合法第九条の九第三項（協同組合連合会）に規定する火災等共済組合の締結した火災共済に係る契約
art-214/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-214/par-1/item-4
contracts pertaining to mutual aid for fire damage concluded by a fire, etc. mutual aid cooperative prescribed in Article 9-9, paragraph (3) (Federations of Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act;
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**五** 消費生活協同組合法第十条第一項第四号（事業の種類）の事業を行う消費生活協同組合連合会の締結した火災共済又は自然災害共済に係る契約
art-214/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-214/par-1/item-5
contracts pertaining to mutual aid for fire damage or mutual aid for natural Disasters concluded by a federation of consumer cooperatives that conducts the business set out in Article 10, paragraph (1), item (iv) (Types of Business) of the Consumer Cooperatives Act;
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**六** 法律の規定に基づく共済に関する事業を行う法人の締結した火災共済又は自然災害共済に係る契約でその事業及び契約の内容が前各号に掲げるものに準ずるものとして財務大臣の指定するもの
art-214/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-214/par-1/item-6
contracts pertaining to mutual aid for fire damage or mutual aid for natural Disasters concluded by a juridical person that conducts a business relating to mutual aid based on the provisions of an Act, for which the business and the contents of the contracts are designated by the Minister of Finance as being equivalent to those set out in the preceding items.
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### 第二百十五条（法人の設立のための寄附金の要件） — Requirements for Donations for the Establishment of a Juridical Person
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art-215 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-215
**第一項** 法第七十八条第二項第二号（寄附金控除）に規定する政令で定める寄附金は、同号に規定する法人の設立に関する許可又は認可があることが確実であると認められる場合においてされる寄附金とする。
art-215/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-215/par-1
The donations specified by Cabinet Order prescribed in Article 78, paragraph (2), item (ii) (Donation Deduction) of the Act are donations made in the case where it is deemed certain that permission or approval for the establishment of the juridical person prescribed in that item will be granted.
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### 第二百十六条（指定寄附金の指定についての審査事項等） — Matters for Examination in the Designation of Designated Donations, etc.
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art-216 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-216
**第一項** 法第七十八条第二項第二号（寄附金控除）の財務大臣の指定は、次に掲げる事項を審査して行うものとする。
art-216/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-216/par-1
The designation by the Minister of Finance under Article 78, paragraph (2), item (ii) (Donation Deduction) of the Act is to be made by examining the following matters.
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**一** 寄附金を募集しようとする法人又は団体の行う事業の内容及び寄附金の使途
art-216/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-216/par-1/item-1
the content of the business conducted by the juridical person or organization that intends to solicit donations, and the purposes for which the donations are to be used;
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**二** 寄附金の募集の目的及び目標額並びにその募集の区域及び対象
art-216/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-216/par-1/item-2
the purpose and target amount of the solicitation of donations, and the area in which and the targets from whom they are to be solicited;
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**三** 寄附金の募集期間
art-216/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-216/par-1/item-3
the period for soliciting donations;
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**四** 募集した寄附金の管理の方法
art-216/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-216/par-1/item-4
the method of managing the donations solicited;
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**五** 寄附金の募集に要する経費
art-216/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-216/par-1/item-5
the expenses required for soliciting donations; and
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**六** その他当該指定のために必要な事項
art-216/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-216/par-1/item-6
other matters necessary for that designation.
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**第二項** 財務大臣は、前項の指定をしたときは、これを告示する。
art-216/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-216/par-2
When the Minister of Finance has made the designation under the preceding paragraph, the Minister is to give public notice thereof.
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### 第二百十七条（公益の増進に著しく寄与する法人の範囲） — Scope of Corporations That Contribute Significantly to the Promotion of Public Interest
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art-217 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217
**第一項** 法第七十八条第二項第三号（寄附金控除）に規定する政令で定める法人は、次に掲げる法人とする。
art-217/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217/par-1
The corporations specified by Cabinet Order as prescribed in Article 78, paragraph (2), item (iii) (Donation Deduction) of the Act are the following corporations:
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**一** 独立行政法人
art-217/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217/par-1/item-1
incorporated administrative agencies;
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**一の二** 地方独立行政法人法（平成十五年法律第百十八号）第二条第一項（定義）に規定する地方独立行政法人で同法第二十一条第一号又は第三号から第六号まで（業務の範囲）に掲げる業務（同条第三号に掲げる業務にあつては同号チに掲げる事業の経営に、同条第六号に掲げる業務にあつては地方独立行政法人法施行令（平成十五年政令第四百八十六号）第六条第一号又は第三号（公共的な施設の範囲）に掲げる施設の設置及び管理に、それぞれ限るものとする。）を主たる目的とするもの
art-217/par-1/item-1-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217/par-1/item-1-2
a local incorporated administrative agency prescribed in Article 2, paragraph (1) (Definitions) of the Local Independent Administrative Agency Act (Act No. 118 of 2003) whose main purpose is the business listed in Article 21, item (i) or items (iii) through (vi) (Scope of Business) of that Act (in the case of the business listed in item (iii) of that Article, limited to the operation of the business listed in (h) of that item, and in the case of the business listed in item (vi) of that Article, limited to the establishment and management of the facilities listed in Article 6, item (i) or (iii) (Scope of Public Facilities) of the Order for Enforcement of the Local Independent Administrative Agency Act (Cabinet Order No. 486 of 2003));
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**二** 国立健康危機管理研究機構、自動車安全運転センター、日本司法支援センター、日本私立学校振興・共済事業団、日本赤十字社及び福島国際研究教育機構
art-217/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217/par-1/item-2
the Japan Institute for Health Security, the Japan Safe Driving Center, the Japan Legal Support Center, the Promotion and Mutual Aid Corporation for Private Schools of Japan, the Japanese Red Cross Society and the Fukushima Institute for Research, Education and Innovation;
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**三** 公益社団法人及び公益財団法人
art-217/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217/par-1/item-3
incorporated public interest associations and incorporated public interest foundations;
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**四** 私立学校法（昭和二十四年法律第二百七十号）第三条（定義）に規定する学校法人で学校（学校教育法第一条（定義）に規定する学校及び就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第七項（定義）に規定する幼保連携型認定こども園をいう。以下この号において同じ。）の設置若しくは学校及び専修学校（学校教育法第百二十四条（専修学校）に規定する専修学校で財務省令で定めるものをいう。以下この号において同じ。）若しくは各種学校（学校教育法第百三十四条第一項（各種学校）に規定する各種学校で財務省令で定めるものをいう。以下この号において同じ。）の設置を主たる目的とするもの又は私立学校法第百五十二条第五項（私立専修学校等）の規定により設立された法人で専修学校若しくは各種学校の設置を主たる目的とするもの
art-217/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217/par-1/item-4
an incorporated educational institution prescribed in Article 3 (Definitions) of the Private Schools Act (Act No. 270 of 1949) whose main purpose is the establishment of schools (meaning schools prescribed in Article 1 (Definitions) of the School Education Act and certified integrated centers for early childhood education and care prescribed in Article 2, paragraph (7) (Definitions) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006); the same applies hereinafter in this item), or the establishment of schools and specialized training colleges (meaning specialized training colleges prescribed in Article 124 (Specialized Training Colleges) of the School Education Act that are specified by Ministry of Finance Order; the same applies hereinafter in this item) or miscellaneous schools (meaning miscellaneous schools prescribed in Article 134, paragraph (1) (Miscellaneous Schools) of that Act that are specified by Ministry of Finance Order; the same applies hereinafter in this item), or a corporation established pursuant to Article 152, paragraph (5) (Private Specialized Training Colleges, etc.) of the Private Schools Act whose main purpose is the establishment of specialized training colleges or miscellaneous schools;
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**五** 社会福祉法人
art-217/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217/par-1/item-5
social welfare corporations;
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**六** 更生保護法人
art-217/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217/par-1/item-6
offenders rehabilitation corporations.
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### 第二百十七条の二（特定親族特別控除を適用しない場合） — Cases Where Special Deduction for Specified Relatives Does Not Apply
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art-217-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217-2
**第一項** 法第八十四条の二第二項第三号（特定親族特別控除）に規定する政令で定める場合は、次に掲げる場合とする。
art-217-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217-2/par-1
The cases specified by Cabinet Order as prescribed in Article 84-2, paragraph (2), item (iii) (Special Deduction for Specified Relatives) of the Act are the following cases:
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**一** 他の者が、法第八十四条の二第一項に規定する居住者を、当該他の者の提出した法第百九十四条第八項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書又は法第百九十五条第六項（従たる給与についての扶養控除等申告書）に規定する従たる給与についての扶養控除等申告書に記載された源泉控除対象親族（法第八十四条の二第一項に規定する特定親族（第二百十八条の二（二以上の居住者がある場合の生計を一にする配偶者の所属）及び第二百十九条（二以上の居住者がある場合の扶養親族及び特定親族の所属）において「特定親族」という。）に限る。次号において同じ。）として、法第百八十五条第一項第一号若しくは第二号（賞与以外の給与等に係る徴収税額）又は第百八十六条第一項第一号若しくは第二項第一号（賞与に係る徴収税額）の規定の適用を受けている場合（当該他の者が、その年分の所得税につき、法第百九十条（年末調整）の規定の適用を受けた者である場合又は確定申告書の提出をし、若しくは決定を受けた者である場合を除く。）
art-217-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217-2/par-1/item-1
a case where another person is subject to the application of Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) or Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount Withheld from Bonuses) of the Act, treating the Resident prescribed in Article 84-2, paragraph (1) of the Act as a relative for withholding deduction (limited to a specified relative prescribed in Article 84-2, paragraph (1) of the Act (referred to as a "specified relative" in Article 218-2 (Attribution of Spouses Sharing the Same Livelihood Where There Are Two or More Residents) and Article 219 (Attribution of Dependents and Specified Relatives Where There Are Two or More Residents)); the same applies in the following item) stated in the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act or the return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act, submitted by that other person (excluding the case where, for income tax for that year, that other person has been subject to the application of Article 190 (Year-End Adjustment) of the Act, or has filed a Tax Return or received a determination); or
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**二** 他の者が、法第八十四条の二第一項に規定する居住者を、当該他の者の提出した法第二百三条の六第八項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等の受給者の扶養親族等申告書に記載された源泉控除対象親族として、法第二百三条の三第一号から第三号まで（徴収税額）の規定の適用を受けている場合（当該他の者がその年分の所得税につき確定申告書の提出をし、又は決定を受けた者である場合を除く。）
art-217-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217-2/par-1/item-2
a case where another person is subject to the application of Article 203-3, items (i) through (iii) (Amount of Taxes Withheld) of the Act, treating the Resident prescribed in Article 84-2, paragraph (1) of the Act as a relative for withholding deduction stated in the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act, submitted by that other person (excluding the case where, for income tax for that year, that other person has filed a Tax Return or received a determination).
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### 第二百十八条（二以上の居住者がある場合の同一生計配偶者の所属） — Attribution of Spouses in the Same Household Where There Are Two or More Residents
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art-218 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218
**第一項** 法第八十五条第四項（扶養親族等の判定の時期等）に規定する場合において、同項に規定する配偶者が同項に規定する同一生計配偶者又は扶養親族のいずれに該当するかは、同項に規定する居住者又は他の居住者の提出するその年分の法第百十二条第一項（予定納税額の減額の承認の申請手続）に規定する申請書、確定申告書又は法第百九十四条第一項若しくは第三項（給与所得者の扶養控除等申告書）、第百九十五条第一項若しくは第三項（従たる給与についての扶養控除等申告書）、第百九十五条の二第一項（給与所得者の配偶者控除等申告書）若しくは第二百三条の六第一項（公的年金等の受給者の扶養親族等申告書）の規定による申告書（法第百九十四条第二項、第百九十五条第二項又は第二百三条の六第二項の規定により提出した法第百九十四条第一項、第百九十五条第一項又は第二百三条の六第一項の申告書を含む。以下この条において「申告書等」という。）に記載されたところによる。ただし、本文又は次項の規定により、当該配偶者が当該同一生計配偶者又は扶養親族のいずれかとされた後において、当該居住者又は他の居住者が提出する申告書等にこれと異なる記載をすることにより、その区分を変更することを妨げない。
art-218/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218/par-1
In the case prescribed in Article 85, paragraph (4) (Time of Determination of Dependents and Similar Persons) of the Act, whether the spouse prescribed in that paragraph falls under the spouse in the same household or a dependent prescribed in that paragraph is as stated in the following documents for that year submitted by the Resident prescribed in that paragraph or another Resident: the written application prescribed in Article 112, paragraph (1) (Process of Applying for Approval for a Reduction of Tax Prepayments) of the Act, a Tax Return, or the return form under Article 194, paragraph (1) or (3) (Salary Income Earner's Return for Deduction for Dependents, etc.), Article 195, paragraph (1) or (3) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries), Article 195-2, paragraph (1) (Salary Income Earner's Return for Spousal Deduction, etc.) or Article 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act (including the return form under Article 194, paragraph (1), Article 195, paragraph (1) or Article 203-6, paragraph (1) of the Act submitted pursuant to Article 194, paragraph (2), Article 195, paragraph (2) or Article 203-6, paragraph (2) of the Act; hereinafter in this Article referred to as a "Tax Return or similar filing"); provided, however, that this does not preclude changing the category by making a different statement in a Tax Return or similar filing submitted by that Resident or another Resident after that spouse has been treated as either the spouse in the same household or a dependent pursuant to the main clause or the following paragraph.
machine translation, not official
**第二項** 前項の場合において、同項の居住者又は他の居住者が同一人をそれぞれ自己の同一生計配偶者又は扶養親族として申告書等に記載したとき、その他同項の規定により同一生計配偶者又は扶養親族のいずれに該当するかを定められないときは、その夫又は妻である居住者の同一生計配偶者とする。
art-218/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218/par-2
In the case referred to in the preceding paragraph, where the Resident referred to in that paragraph or another Resident states the same person in a tax return or similar filing as that Resident's own spouse in the same household or dependent, or where it is otherwise not determined pursuant to that paragraph whether the person falls under the spouse in the same household or a dependent, the person is to be the spouse in the same household of the Resident who is the husband or wife of that person.
machine translation, not official
### 第二百十八条の二（二以上の居住者がある場合の生計を一にする配偶者の所属） — Attribution of Spouses Sharing the Same Livelihood Where There Are Two or More Residents
caption: machine translation, not official
art-218-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218-2
**第一項** 法第八十五条第五項（扶養親族等の判定の時期等）に規定する場合において、同項に規定する居住者の配偶者が同項に規定する生計を一にする配偶者（以下この条において「特別控除対象配偶者」という。）又は特定親族のいずれに該当するかは、同項に規定する居住者又は他の居住者の提出するその年分の前条第一項に規定する申告書等又は法第百九十五条の三第一項（給与所得者の特定親族特別控除申告書）の規定による申告書（以下この条において「申告書等」という。）に記載されたところによる。ただし、本文又は次項の規定により、当該居住者の配偶者が当該特別控除対象配偶者又は特定親族のいずれかとされた後において、当該居住者又は他の居住者が提出する申告書等にこれと異なる記載をすることにより、その区分を変更することを妨げない。
art-218-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218-2/par-1
In the case prescribed in Article 85, paragraph (5) (Time of Determination of Dependents and Similar Persons) of the Act, whether the spouse of the Resident prescribed in that paragraph falls under the spouse sharing the same livelihood prescribed in that paragraph (hereinafter in this Article referred to as a "spouse eligible for special deduction") or a specified relative is as stated in what the Resident prescribed in that paragraph or another Resident submits for that year, namely the tax return or similar filing prescribed in paragraph (1) of the preceding Article or the return form under Article 195-3, paragraph (1) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act (hereinafter in this Article referred to as a "tax return or similar filing"); provided, however, that this does not preclude changing the category by making a different statement in a tax return or similar filing submitted by that Resident or another Resident after the spouse of that Resident has been treated as either that spouse eligible for special deduction or a specified relative pursuant to the main clause or the following paragraph.
machine translation, not official
**第二項** 前項の場合において、同項の居住者又は他の居住者が同一人をそれぞれ自己の特別控除対象配偶者又は特定親族として申告書等に記載したとき、その他同項の規定により特別控除対象配偶者又は特定親族のいずれに該当するかを定められないときは、その夫又は妻である居住者の特別控除対象配偶者とする。
art-218-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218-2/par-2
In the case referred to in the preceding paragraph, where the Resident referred to in that paragraph or another Resident states the same person in a tax return or similar filing as that Resident's own spouse eligible for special deduction or specified relative, or where it is otherwise not determined pursuant to that paragraph whether the person falls under a spouse eligible for special deduction or a specified relative, the person is to be the spouse eligible for special deduction of the Resident who is the husband or wife of that person.
machine translation, not official
### 第二百十九条（二以上の居住者がある場合の扶養親族及び特定親族の所属） — Attribution of Dependents and Specified Relatives Where There Are Two or More Residents
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art-219 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-219
**第一項** 法第八十五条第六項（扶養親族等の判定の時期等）に規定する場合において、同項に規定する二以上の居住者の扶養親族又は特定親族に該当する者をいずれの居住者の扶養親族又は特定親族とするかは、これらの居住者の提出するその年分の第二百十八条第一項（二以上の居住者がある場合の同一生計配偶者の所属）に規定する申告書等（法第百九十五条の二第一項（給与所得者の配偶者控除等申告書）の規定による申告書を除く。）又は法第百九十五条の三第一項（給与所得者の特定親族特別控除申告書）の規定による申告書（以下この条において「申告書等」という。）に記載されたところによる。ただし、本文又は次項の規定により、その扶養親族又は特定親族がいずれか一の居住者の扶養親族又は特定親族に該当するものとされた後において、これらの居住者が提出する申告書等にこれと異なる記載をすることにより、他のいずれか一の居住者の扶養親族又は特定親族とすることを妨げない。
art-219/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-219/par-1
In the case prescribed in Article 85, paragraph (6) (Time of Determination of Dependents and Similar Persons) of the Act, which Resident's dependent or specified relative a person who falls under a dependent or specified relative of the two or more Residents prescribed in that paragraph is to be treated as is determined by what is stated in the following documents for that year submitted by those Residents: the tax return or similar filing prescribed in Article 218, paragraph (1) (Attribution of Spouses in the Same Household Where There Are Two or More Residents) (excluding the return form under Article 195-2, paragraph (1) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act) or the return form under Article 195-3, paragraph (1) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act (hereinafter in this Article referred to as a "tax return or similar filing"); provided, however, that this does not preclude, after the dependent or specified relative has been treated as falling under a dependent or specified relative of one of those Residents pursuant to the main clause or the following paragraph, treating that person as a dependent or specified relative of another one of those Residents by making a different statement in a tax return or similar filing submitted by those Residents.
machine translation, not official
**第二項** 前項の場合において、二以上の居住者が同一人をそれぞれ自己の扶養親族又は特定親族として申告書等に記載したとき、その他同項の規定によりいずれの居住者の扶養親族又は特定親族とするかを定められないときは、次に定めるところによる。
art-219/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-219/par-2
In the case referred to in the preceding paragraph, where two or more Residents state the same person in a tax return or similar filing as their own dependent or specified relative respectively, or where it is otherwise not determined pursuant to that paragraph which Resident's dependent or specified relative the person is to be, the following applies:
machine translation, not official
**一** その年において既に一の居住者が申告書等の記載によりその扶養親族又は特定親族としている場合には、当該親族は、当該居住者の扶養親族又は特定親族とする。
art-219/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-219/par-2/item-1
where one Resident has already, in that year, made the person a dependent or specified relative of that Resident by a statement in a tax return or similar filing, that relative is to be a dependent or specified relative of that Resident;
machine translation, not official
**二** 前号の規定によつてもいずれの居住者の扶養親族又は特定親族とするかが定められない扶養親族又は特定親族は、居住者のうち総所得金額、退職所得金額及び山林所得金額の合計額又は当該親族がいずれの居住者の扶養親族若しくは特定親族とするかを判定すべき時における当該合計額の見積額が最も大きい居住者の扶養親族又は特定親族とする。
art-219/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-219/par-2/item-2
a dependent or specified relative for whom it is not determined even under the provisions of the preceding item which Resident's dependent or specified relative the person is to be is to be the dependent or specified relative of the Resident, among those Residents, for whom the sum of the gross income, the amount of retirement income and the amount of timber income, or the estimated amount of that sum at the time when the determination of which Resident's dependent or specified relative that relative is to be should be made, is the largest.
machine translation, not official
### 第二百二十条（居住者が再婚した場合における同一生計配偶者等の特例） — Special Provisions on Spouses in the Same Household, etc. Where a Resident Remarries
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art-220 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-220
**第一項** 法第八十五条第七項（扶養親族等の判定の時期等）に規定する場合において、同項の居住者の同一生計配偶者又は法第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者に該当するものは、その死亡した配偶者又は再婚した配偶者のうち一人に限るものとする。
art-220/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-220/par-1
In the case prescribed in Article 85, paragraph (7) (Time of Determination of Dependents and Similar Persons) of the Act, the persons who fall under the spouse in the same household of the Resident referred to in that paragraph or the spouse sharing the same livelihood prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act are limited to one person, either the deceased spouse or the spouse whom the Resident married on remarrying.
machine translation, not official
**第二項** 前項の居住者の死亡した配偶者又は再婚した配偶者のうちこれらの配偶者と生計を一にする他の居住者の扶養親族にも該当するものは、同項の居住者がこれらの配偶者のうちの一人を同項の規定により同一生計配偶者としたときは、その同一生計配偶者とされた者以外の者は当該他の居住者の扶養親族には該当しないものとし、同項の居住者がこれらの配偶者のいずれをも同一生計配偶者としないときは、これらの配偶者のうちの一人に限り、当該他の居住者の扶養親族に該当するものとする。
art-220/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-220/par-2
With regard to whichever of the deceased spouse of the Resident referred to in the preceding paragraph or the spouse whom that Resident married on remarrying also falls under a dependent of another Resident who shares a livelihood with those spouses, when the Resident referred to in that paragraph has made one of those spouses a spouse in the same household pursuant to that paragraph, the person other than the one made the spouse in the same household is not to fall under a dependent of that other Resident, and when the Resident referred to in that paragraph has not made any of those spouses a spouse in the same household, only one of those spouses is to fall under a dependent of that other Resident.
machine translation, not official
**第三項** 前項の場合において、第二百十八条第一項（二以上の居住者がある場合の同一生計配偶者の所属）の規定により、前項の配偶者の死亡の日までに提出された同条第一項に規定する申告書等（その年において当該申告書等を提出すべき期限が到来していないときは、その前年分の所得税につき最後に提出した当該申告書等）の記載に従つて当該死亡した配偶者が当該他の居住者の扶養親族とされていた場合には、当該死亡した配偶者は、当該他の居住者の扶養親族に該当するものとし、第一項の再婚した配偶者は、前項の規定にかかわらず、第一項の居住者の同一生計配偶者又はこれらの居住者以外の生計を一にする居住者の扶養親族に該当するものとする。
art-220/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-220/par-3
In the case referred to in the preceding paragraph, if, pursuant to Article 218, paragraph (1) (Attribution of Spouses in the Same Household Where There Are Two or More Residents), the deceased spouse had been treated as a dependent of that other Resident in accordance with the entries in the tax return or similar filing prescribed in paragraph (1) of that Article that was submitted by the date of death of the spouse referred to in the preceding paragraph (or, if the due date for submitting that tax return or similar filing has not arrived in that year, the tax return or similar filing last submitted for the income tax for the preceding year), the deceased spouse is to fall under a dependent of that other Resident, and the spouse whom the Resident referred to in paragraph (1) married on remarrying is, notwithstanding the preceding paragraph, to fall under the spouse in the same household of the Resident referred to in paragraph (1) or a dependent of a Resident who shares a livelihood with them other than those Residents.
machine translation, not official
---
## Cites
- art-205/par-1: 法第七十二条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033)
- art-205/par-2: 前項 → 所得税法施行令 第二百五条第一項 (Article 205, paragraph (1)), art-205/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-205/par-1
- art-205/par-2: 法第七十二条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033)
- art-206/par-1: 法第七十二条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033)
- art-206/par-1/item-1: 法第七十二条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033)
- art-206/par-1/item-1: この項 → 所得税法施行令 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1
- art-206/par-1/item-2/sub-2: 第三項 → 所得税法施行令 第二百六条第三項 (Article 206, paragraph (3)), art-206/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-3
- art-206/par-2: 法第七十二条第一項第一号 → 所得税法 第七十二条第一項第一号 (Article 72, paragraph (1), item (i)), art-72/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-206/par-2: 前項第一号から第三号まで → 所得税法施行令 第二百六条第一項第一号 (Article 206, paragraph (1), item (i)), art-206/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1/item-1
- art-206/par-2: 前項第一号から第三号まで → 所得税法施行令 第二百六条第一項第二号 (Article 206, paragraph (1), item (ii)), art-206/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1/item-2
- art-206/par-2: 前項第一号から第三号まで → 所得税法施行令 第二百六条第一項第三号 (Article 206, paragraph (1), item (iii)), art-206/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-1/item-3
- art-206/par-3: 法第七十二条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033)
- art-206/par-3/item-1: 法第三十八条第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/income-tax-act/art-38/par-2 (e-Gov law ID 340AC0000000033)
- art-206/par-3/item-1: 次号 → 所得税法施行令 第二百六条第三項第二号 (Article 206, paragraph (3), item (ii)), art-206/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-3/item-2
- art-206/par-3/item-1: 第三号 → 所得税法施行令 第二百六条第三項第三号 (Article 206, paragraph (3), item (iii)), art-206/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-3/item-3
- art-206/par-3/item-1: 同項 → 所得税法施行令 第二百六条第三項 (Article 206, paragraph (3)), art-206/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-3
- art-206/par-3/item-1/sub-1: 法第六十一条第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-206/par-3/item-1/sub-2: 法第六十条第一項第一号 → 所得税法 第六十条第一項第一号 (Article 60, paragraph (1), item (i)), art-60/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-60/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-206/par-3/item-1/sub-2: 同条第二項 → 所得税法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/income-tax-act/art-60/par-2 (e-Gov law ID 340AC0000000033)
- art-206/par-3/item-1/sub-3: 法第六十条第一項第一号 → 所得税法 第六十条第一項第一号 (Article 60, paragraph (1), item (i)), art-60/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-60/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-206/par-3/item-1/sub-3: 第百六十九条の二第七項 → 所得税法施行令 第百六十九条の二第七項 (Article 169-2, paragraph (7)), art-169-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2#art-169-2/par-7
- art-206/par-3/item-2: 法第六十条第一項第一号 → 所得税法 第六十条第一項第一号 (Article 60, paragraph (1), item (i)), art-60/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-60/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-206/par-3/item-2: 同条第三項 → 所得税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/income-tax-act/art-60/par-3 (e-Gov law ID 340AC0000000033)
- art-206/par-3/item-3: 法第六十条第一項第一号 → 所得税法 第六十条第一項第一号 (Article 60, paragraph (1), item (i)), art-60/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-60/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-206/par-3/item-3: 同条第三項 → 所得税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/income-tax-act/art-60/par-3 (e-Gov law ID 340AC0000000033)
- art-206/par-4: 法第七十二条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033)
- art-206/par-4: 法第七十一条の二第二項 → 所得税法 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-71-2/par-2 (e-Gov law ID 340AC0000000033)
- art-206/par-5: 前項 → 所得税法施行令 第二百六条第四項 (Article 206, paragraph (4)), art-206/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-206/par-4
- art-206/par-5: 法第七十二条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033)
- art-207/par-1: 法第七十三条第二項 → 所得税法 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — https://japanlaw.org/ja/income-tax-act/art-73/par-2 (e-Gov law ID 340AC0000000033)
- art-207/par-1/item-4: あん摩マツサージ指圧師、はり師、きゆう師等に関する法律（昭和二十二年法律第二百十七号）第三条の二 → e-Gov law 322AC0000000217, 第三条の二 (Article 3-2), art-3-2 — not held in this collection
- art-207/par-1/item-4: 同法第十二条の二第一項 → e-Gov law 322AC0000000217, 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — not held in this collection
- art-207/par-1/item-4: 柔道整復師法（昭和四十五年法律第十九号）第二条第一項 → e-Gov law 345AC1000000019, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-207/par-1/item-7: 社会福祉士及び介護福祉士法（昭和六十二年法律第三十号）第二条第二項 → e-Gov law 362AC0000000030, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-208/par-1: 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/ja/income-tax-act/art-74/par-2 (e-Gov law ID 340AC0000000033)
- art-208/par-1/item-2: この号 → 所得税法施行令 第二百八条第一項第二号 (Article 208, paragraph (1), item (ii)), art-208/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-208/par-1/item-2
- art-208/par-1/item-2/sub-1: 地方公務員等共済組合法第五十三条第一項第二号 → e-Gov law 337AC0000000152, 第五十三条第一項第二号 (Article 53, paragraph (1), item (ii)), art-53/par-1/item-2 — not held in this collection
- art-208/par-1/item-2/sub-1: 第十三号 → e-Gov law 337AC0000000152, 第五十三条第一項第十三号 (Article 53, paragraph (1), item (xiii)), art-53/par-1/item-13 — not held in this collection
- art-208/par-1/item-2/sub-1: 同法第六十一条 → e-Gov law 337AC0000000152, 第六十一条 (Article 61), art-61 — not held in this collection
- art-208/par-1/item-4: この号 → 所得税法施行令 第二百八条第一項第四号 (Article 208, paragraph (1), item (iv)), art-208/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-208/par-1/item-4
- art-208/par-1/item-4: 第百三十八条から第百四十一条まで → 所得税法施行令 第百三十八条 (Article 138), art-138 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-138
- art-208/par-1/item-4: 第百三十八条から第百四十一条まで → 所得税法施行令 第百三十九条 (Article 139), art-139 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139
- art-208/par-1/item-4: 第百三十八条から第百四十一条まで → 所得税法施行令 第百三十九条の二 (Article 139-2), art-139-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-139-2
- art-208/par-1/item-4: 第百三十八条から第百四十一条まで → 所得税法施行令 第百四十条 (Article 140), art-140 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-140
- art-208/par-1/item-4: 第百三十八条から第百四十一条まで → 所得税法施行令 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138#art-141
- art-208-2/par-1: 法第七十五条第二項第一号 → 所得税法 第七十五条第二項第一号 (Article 75, paragraph (2), item (i)), art-75/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-75/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-208-2/par-1: 小規模企業共済法第九条第一項 → 小規模企業共済法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-9/par-1 (e-Gov law ID 340AC0000000102)
- art-208-3/par-1: 法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1 (e-Gov law ID 340AC0000000033)
- art-208-3/par-1/item-1: 法第七十六条第五項第一号 → 所得税法 第七十六条第五項第一号 (Article 76, paragraph (5), item (i)), art-76/par-5/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-1 (e-Gov law ID 340AC0000000033)
- art-208-3/par-1/item-1: 同条第七項第一号 → 所得税法 第七十六条第七項第一号 (Article 76, paragraph (7), item (i)), art-76/par-7/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-7/item-1 (e-Gov law ID 340AC0000000033)
- art-208-3/par-1/item-1: 第二百八条の七第一号 → 所得税法施行令 第二百八条の七第一項第一号 (Article 208-7, paragraph (1), item (i)), art-208-7/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-7/par-1/item-1
- art-208-3/par-1/item-2: 法第七十六条第五項第三号 → 所得税法 第七十六条第五項第三号 (Article 76, paragraph (5), item (iii)), art-76/par-5/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-3 (e-Gov law ID 340AC0000000033)
- art-208-3/par-1/item-2: 同条第七項第二号 → 所得税法 第七十六条第七項第二号 (Article 76, paragraph (7), item (ii)), art-76/par-7/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-7/item-2 (e-Gov law ID 340AC0000000033)
- art-208-3/par-1/item-2: 第二百八条の七第二号 → 所得税法施行令 第二百八条の七第一項第二号 (Article 208-7, paragraph (1), item (ii)), art-208-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-7/par-1/item-2
- art-208-3/par-2: 前項第一号 → 所得税法施行令 第二百八条の三第一項第一号 (Article 208-3, paragraph (1), item (i)), art-208-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-3/par-1/item-1
- art-208-3/par-3: 第一項第二号 → 所得税法施行令 第二百八条の三第一項第二号 (Article 208-3, paragraph (1), item (ii)), art-208-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-3/par-1/item-2
- art-208-4/par-1: 法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1 (e-Gov law ID 340AC0000000033)
- art-208-4/par-1/item-1: 法第七十六条第六項第四号 → 所得税法 第七十六条第六項第四号 (Article 76, paragraph (6), item (iv)), art-76/par-6/item-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-4 (e-Gov law ID 340AC0000000033)
- art-208-4/par-1/item-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/ja/income-tax-act/art-76/par-1 (e-Gov law ID 340AC0000000033)
- art-208-4/par-1/item-1: 第二百八条の六 → 所得税法施行令 第二百八条の六 (Article 208-6), art-208-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-6
- art-208-4/par-1/item-1: 第二百九条 → 所得税法施行令 第二百九条 (Article 209), art-209 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-209
- art-208-4/par-1/item-1: 次号 → 所得税法施行令 第二百八条の四第一項第二号 (Article 208-4, paragraph (1), item (ii)), art-208-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-4/par-1/item-2
- art-208-4/par-1/item-2: 法第七十六条第六項第四号 → 所得税法 第七十六条第六項第四号 (Article 76, paragraph (6), item (iv)), art-76/par-6/item-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-4 (e-Gov law ID 340AC0000000033)
- art-208-4/par-1/item-2: 法第七十七条第二項第一号 → 所得税法 第七十七条第二項第一号 (Article 77, paragraph (2), item (i)), art-77/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-208-5/par-1: 法第七十六条第一項第一号 → 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/ja/income-tax-act/art-76/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-208-5/par-1: 同条第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/ja/income-tax-act/art-76/par-5 (e-Gov law ID 340AC0000000033)
- art-208-5/par-1: この項 → 所得税法施行令 第二百八条の五第一項 (Article 208-5, paragraph (1)), art-208-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-1
- art-208-5/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/ja/income-tax-act/art-76/par-1 (e-Gov law ID 340AC0000000033)
- art-208-5/par-2: 前項 → 所得税法施行令 第二百八条の五第一項 (Article 208-5, paragraph (1)), art-208-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-1
- art-208-5/par-2: 法第七十六条第二項第一号 → 所得税法 第七十六条第二項第一号 (Article 76, paragraph (2), item (i)), art-76/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-208-5/par-2: 同条第三項第一号 → 所得税法 第七十六条第三項第一号 (Article 76, paragraph (3), item (i)), art-76/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-208-6/par-1: 法第七十六条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-2 (e-Gov law ID 340AC0000000033)
- art-208-6/par-1/item-1: 法第七十六条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-2 (e-Gov law ID 340AC0000000033)
- art-208-6/par-1/item-2: 法第七十六条第七項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/ja/income-tax-act/art-76/par-7 (e-Gov law ID 340AC0000000033)
- art-208-7/par-1: 法第七十六条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-2 (e-Gov law ID 340AC0000000033)
- art-208-7/par-1/item-1: 法第七十六条第五項第一号 → 所得税法 第七十六条第五項第一号 (Article 76, paragraph (5), item (i)), art-76/par-5/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-1 (e-Gov law ID 340AC0000000033)
- art-208-7/par-1/item-1: 同条第七項第一号 → 所得税法 第七十六条第七項第一号 (Article 76, paragraph (7), item (i)), art-76/par-7/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-7/item-1 (e-Gov law ID 340AC0000000033)
- art-208-7/par-1/item-2: 法第七十六条第五項第三号 → 所得税法 第七十六条第五項第三号 (Article 76, paragraph (5), item (iii)), art-76/par-5/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-3 (e-Gov law ID 340AC0000000033)
- art-208-7/par-1/item-2: 同条第七項第二号 → 所得税法 第七十六条第七項第二号 (Article 76, paragraph (7), item (ii)), art-76/par-7/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-7/item-2 (e-Gov law ID 340AC0000000033)
- art-208-8/par-1: 法第七十六条第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/ja/income-tax-act/art-76/par-5 (e-Gov law ID 340AC0000000033)
- art-208-8/par-1: 確定給付企業年金法第三条第一項第一号 → e-Gov law 413AC0000000050, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-208-8/par-1: 同法第六条第一項 → e-Gov law 413AC0000000050, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-208-8/par-1: 同法第七十九条第一項 → e-Gov law 413AC0000000050, 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — not held in this collection
- art-208-8/par-1: 第二項 → e-Gov law 413AC0000000050, 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — not held in this collection
- art-208-8/par-1: 第八十一条第二項 → e-Gov law 413AC0000000050, 第八十一条第二項 (Article 81, paragraph (2)), art-81/par-2 — not held in this collection
- art-208-8/par-1: 次項 → 所得税法施行令 第二百八条の八第二項 (Article 208-8, paragraph (2)), art-208-8/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-8/par-2
- art-208-8/par-1: 確定給付企業年金法第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-208-8/par-1: 第七十四条第四項 → e-Gov law 413AC0000000050, 第七十四条第四項 (Article 74, paragraph (4)), art-74/par-4 — not held in this collection
- art-208-8/par-1: 第七十五条第二項 → e-Gov law 413AC0000000050, 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — not held in this collection
- art-208-8/par-2: 法第七十六条第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/ja/income-tax-act/art-76/par-5 (e-Gov law ID 340AC0000000033)
- art-208-8/par-2: 確定給付企業年金法第三条第一項第二号 → e-Gov law 413AC0000000050, 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — not held in this collection
- art-208-8/par-2: 同法第十六条第一項 → e-Gov law 413AC0000000050, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- art-208-8/par-2: 同法第七十六条第四項 → e-Gov law 413AC0000000050, 第七十六条第四項 (Article 76, paragraph (4)), art-76/par-4 — not held in this collection
- art-208-8/par-2: 第七十七条第五項 → e-Gov law 413AC0000000050, 第七十七条第五項 (Article 77, paragraph (5)), art-77/par-5 — not held in this collection
- art-208-8/par-2: 第七十九条第一項 → e-Gov law 413AC0000000050, 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — not held in this collection
- art-208-8/par-2: 第二項 → e-Gov law 413AC0000000050, 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — not held in this collection
- art-208-8/par-2: 第八十条第二項 → e-Gov law 413AC0000000050, 第八十条第二項 (Article 80, paragraph (2)), art-80/par-2 — not held in this collection
- art-208-8/par-2: 第七十六条第一項 → e-Gov law 413AC0000000050, 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — not held in this collection
- art-208-8/par-2: 第七十七条第一項 → e-Gov law 413AC0000000050, 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — not held in this collection
- art-209/par-1: 法第七十六条第五項第一号 → 所得税法 第七十六条第五項第一号 (Article 76, paragraph (5), item (i)), art-76/par-5/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-1 (e-Gov law ID 340AC0000000033)
- art-209/par-1: 保険業法第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-209/par-1: 同条第八項 → e-Gov law 407AC0000000105, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-209/par-1: 感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第六条第二項 → e-Gov law 410AC0000000114, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- art-209/par-1: 第三項 → e-Gov law 410AC0000000114, 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — not held in this collection
- art-209/par-2: 法第七十六条第五項第三号 → 所得税法 第七十六条第五項第三号 (Article 76, paragraph (5), item (iii)), art-76/par-5/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-3 (e-Gov law ID 340AC0000000033)
- art-209/par-2: 前項 → 所得税法施行令 第二百九条第一項 (Article 209, paragraph (1)), art-209/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-209/par-1
- art-209/par-3: 法第七十六条第六項第四号 → 所得税法 第七十六条第六項第四号 (Article 76, paragraph (6), item (iv)), art-76/par-6/item-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-4 (e-Gov law ID 340AC0000000033)
- art-209/par-3: 次項 → 所得税法施行令 第二百九条第四項 (Article 209, paragraph (4)), art-209/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-209/par-4
- art-209/par-4: 法第七十六条第七項第二号 → 所得税法 第七十六条第七項第二号 (Article 76, paragraph (7), item (ii)), art-76/par-7/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-7/item-2 (e-Gov law ID 340AC0000000033)
- art-209/par-4: 同条第五項第三号 → 所得税法 第七十六条第五項第三号 (Article 76, paragraph (5), item (iii)), art-76/par-5/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-3 (e-Gov law ID 340AC0000000033)
- art-210/par-1: 法第七十六条第五項第三号 → 所得税法 第七十六条第五項第三号 (Article 76, paragraph (5), item (iii)), art-76/par-5/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-3 (e-Gov law ID 340AC0000000033)
- art-210/par-1/item-1: 農業協同組合法第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection
- art-210/par-1/item-2: 水産業協同組合法第十一条第一項第十二号 → e-Gov law 323AC0000000242, 第十一条第一項第十二号 (Article 11, paragraph (1), item (xii)), art-11/par-1/item-12 — not held in this collection
- art-210/par-1/item-2: 第九十三条第一項第六号の二 → e-Gov law 323AC0000000242, 第九十三条第一項第六号の二 (Article 93, paragraph (1), item (vi-2)), art-93/par-1/item-6-2 — not held in this collection
- art-210/par-1/item-3: 消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号 → e-Gov law 323AC0000000200, 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — not held in this collection
- art-210/par-1/item-4: 中小企業等協同組合法第九条の二第七項 → e-Gov law 324AC0000000181, 第九条の二第七項 (Article 9-2, paragraph (7)), art-9-2/par-7 — not held in this collection
- art-210/par-1/item-4: 同法第九条の九第一項第三号 → e-Gov law 324AC0000000181, 第九条の九第一項第三号 (Article 9-9, paragraph (1), item (iii)), art-9-9/par-1/item-3 — not held in this collection
- art-210/par-1/item-4: 同条第四項 → e-Gov law 324AC0000000181, 第九条の九第四項 (Article 9-9, paragraph (4)), art-9-9/par-4 — not held in this collection
- art-210/par-1/item-5: 前各号 → 所得税法施行令 第二百十条第一項第一号 (Article 210, paragraph (1), item (i)), art-210/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1/item-1
- art-210/par-1/item-5: 前各号 → 所得税法施行令 第二百十条第一項第二号 (Article 210, paragraph (1), item (ii)), art-210/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1/item-2
- art-210/par-1/item-5: 前各号 → 所得税法施行令 第二百十条第一項第三号 (Article 210, paragraph (1), item (iii)), art-210/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1/item-3
- art-210/par-1/item-5: 前各号 → 所得税法施行令 第二百十条第一項第四号 (Article 210, paragraph (1), item (iv)), art-210/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1/item-4
- art-210-2/par-1: 法第七十六条第五項第四号 → 所得税法 第七十六条第五項第四号 (Article 76, paragraph (5), item (iv)), art-76/par-5/item-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-4 (e-Gov law ID 340AC0000000033)
- art-210-2/par-1: 法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-3 (e-Gov law ID 340AC0000000034)
- art-211/par-1: 法第七十六条第八項 → 所得税法 第七十六条第八項 (Article 76, paragraph (8)), art-76/par-8 — https://japanlaw.org/ja/income-tax-act/art-76/par-8 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-1: 法第七十六条第五項第一号 → 所得税法 第七十六条第五項第一号 (Article 76, paragraph (5), item (i)), art-76/par-5/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-1 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-1: 同条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-3 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-2: 法第七十六条第五項第二号 → 所得税法 第七十六条第五項第二号 (Article 76, paragraph (5), item (ii)), art-76/par-5/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-2 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-2: 同条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-3 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-2: 前号 → 所得税法施行令 第二百十一条第一項第一号 (Article 211, paragraph (1), item (i)), art-211/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-1
- art-211/par-1/item-3: 第二百十条第一号 → 所得税法施行令 第二百十条第一項第一号 (Article 210, paragraph (1), item (i)), art-210/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1/item-1
- art-211/par-1/item-3: 第二号 → 所得税法施行令 第二百十条第一項第二号 (Article 210, paragraph (1), item (ii)), art-210/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1/item-2
- art-211/par-1/item-3: 法第七十六条第五項第三号 → 所得税法 第七十六条第五項第三号 (Article 76, paragraph (5), item (iii)), art-76/par-5/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-3 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-3: 次号 → 所得税法施行令 第二百十一条第一項第四号 (Article 211, paragraph (1), item (iv)), art-211/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-4
- art-211/par-1/item-3: 法第七十六条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-3 (e-Gov law ID 340AC0000000033)
- art-211/par-1/item-3: 第一号 → 所得税法施行令 第二百十一条第一項第一号 (Article 211, paragraph (1), item (i)), art-211/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-1
- art-211/par-1/item-4: 第二百十条第三号 → 所得税法施行令 第二百十条第一項第三号 (Article 210, paragraph (1), item (iii)), art-210/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1/item-3
- art-211/par-1/item-4: 第五号 → 所得税法施行令 第二百十条第一項第五号 (Article 210, paragraph (1), item (v)), art-210/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-210/par-1/item-5
- art-211/par-1/item-4/sub-2: 第一号 → 所得税法施行令 第二百十一条第一項第一号 (Article 211, paragraph (1), item (i)), art-211/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211/par-1/item-1
- art-212/par-1: 法第七十六条第八項第三号 → 所得税法 第七十六条第八項第三号 (Article 76, paragraph (8), item (iii)), art-76/par-8/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-8/item-3 (e-Gov law ID 340AC0000000033)
- art-212/par-1: 前条 → 所得税法施行令 第二百十一条 (Article 211), art-211 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-211
- art-212/par-1: 同項第一号 → 所得税法 第七十六条第八項第一号 (Article 76, paragraph (8), item (i)), art-76/par-8/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-8/item-1 (e-Gov law ID 340AC0000000033)
- art-212/par-1/item-3: 第一号 → 所得税法施行令 第二百十二条第一項第一号 (Article 212, paragraph (1), item (i)), art-212/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-212/par-1/item-1
- art-213/par-1: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-1 (e-Gov law ID 340AC0000000033)
- art-213/par-1/item-1: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-1 (e-Gov law ID 340AC0000000033)
- art-213/par-1/item-1: 次号 → 所得税法施行令 第二百十三条第一項第二号 (Article 213, paragraph (1), item (ii)), art-213/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-213/par-1/item-2
- art-213/par-1/item-1: 同項 → 所得税法施行令 第二百十三条第一項 (Article 213, paragraph (1)), art-213/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-213/par-1
- art-213/par-1/item-2: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-1 (e-Gov law ID 340AC0000000033)
- art-213/par-1/item-2: 当該損害保険契約等においてイに掲げる額が地震保険に関する法律施行令（昭和四十一年政令第百六十四号）第二条 → e-Gov law 341CO0000000164, 第二条 (Article 2), art-2 — not held in this collection
- art-213/par-1/item-2: 前号 → 所得税法施行令 第二百十三条第一項第一号 (Article 213, paragraph (1), item (i)), art-213/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-213/par-1/item-1
- art-214/par-1: 法第七十七条第二項第二号 → 所得税法 第七十七条第二項第二号 (Article 77, paragraph (2), item (ii)), art-77/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-77/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-214/par-1/item-1: 農業協同組合法第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection
- art-214/par-1/item-2: 農業保険法（昭和二十二年法律第百八十五号）第九十七条第一項第六号 → e-Gov law 322AC0000000185, 第九十七条第一項第六号 (Article 97, paragraph (1), item (vi)), art-97/par-1/item-6 — not held in this collection
- art-214/par-1/item-2: 第百六十三条第二項 → e-Gov law 322AC0000000185, 第百六十三条第二項 (Article 163, paragraph (2)), art-163/par-2 — not held in this collection
- art-214/par-1/item-3: 水産業協同組合法第十一条第一項第十二号 → e-Gov law 323AC0000000242, 第十一条第一項第十二号 (Article 11, paragraph (1), item (xii)), art-11/par-1/item-12 — not held in this collection
- art-214/par-1/item-3: 第九十三条第一項第六号の二 → e-Gov law 323AC0000000242, 第九十三条第一項第六号の二 (Article 93, paragraph (1), item (vi-2)), art-93/par-1/item-6-2 — not held in this collection
- art-214/par-1/item-4: 中小企業等協同組合法第九条の九第三項 → e-Gov law 324AC0000000181, 第九条の九第三項 (Article 9-9, paragraph (3)), art-9-9/par-3 — not held in this collection
- art-214/par-1/item-5: 消費生活協同組合法第十条第一項第四号 → e-Gov law 323AC0000000200, 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — not held in this collection
- art-214/par-1/item-6: 前各号 → 所得税法施行令 第二百十四条第一項第一号 (Article 214, paragraph (1), item (i)), art-214/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-214/par-1/item-1
- art-214/par-1/item-6: 前各号 → 所得税法施行令 第二百十四条第一項第二号 (Article 214, paragraph (1), item (ii)), art-214/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-214/par-1/item-2
- art-214/par-1/item-6: 前各号 → 所得税法施行令 第二百十四条第一項第三号 (Article 214, paragraph (1), item (iii)), art-214/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-214/par-1/item-3
- art-214/par-1/item-6: 前各号 → 所得税法施行令 第二百十四条第一項第四号 (Article 214, paragraph (1), item (iv)), art-214/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-214/par-1/item-4
- art-214/par-1/item-6: 前各号 → 所得税法施行令 第二百十四条第一項第五号 (Article 214, paragraph (1), item (v)), art-214/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-214/par-1/item-5
- art-215/par-1: 法第七十八条第二項第二号 → 所得税法 第七十八条第二項第二号 (Article 78, paragraph (2), item (ii)), art-78/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-78/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-216/par-1: 法第七十八条第二項第二号 → 所得税法 第七十八条第二項第二号 (Article 78, paragraph (2), item (ii)), art-78/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-78/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-216/par-2: 前項 → 所得税法施行令 第二百十六条第一項 (Article 216, paragraph (1)), art-216/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-210-2#art-216/par-1
- art-217/par-1: 法第七十八条第二項第三号 → 所得税法 第七十八条第二項第三号 (Article 78, paragraph (2), item (iii)), art-78/par-2/item-3 — https://japanlaw.org/ja/income-tax-act/art-78/par-2/item-3 (e-Gov law ID 340AC0000000033)
- art-217/par-1/item-1-2: 地方独立行政法人法（平成十五年法律第百十八号）第二条第一項 → e-Gov law 415AC0000000118, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-217/par-1/item-1-2: 同法第二十一条第一号 → e-Gov law 415AC0000000118, 第二十一条第一項第一号 (Article 21, paragraph (1), item (i)), art-21/par-1/item-1 — not held in this collection
- art-217/par-1/item-1-2: 第三号から第六号まで → e-Gov law 415AC0000000118, 第二十一条第一項第三号 (Article 21, paragraph (1), item (iii)), art-21/par-1/item-3 — not held in this collection
- art-217/par-1/item-1-2: 同条第六号 → e-Gov law 415AC0000000118, 第二十一条第一項第六号 (Article 21, paragraph (1), item (vi)), art-21/par-1/item-6 — not held in this collection
- art-217/par-1/item-1-2: に掲げる業務にあつては地方独立行政法人法施行令（平成十五年政令第四百八十六号）第六条第一号 → e-Gov law 415CO0000000486, 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — not held in this collection
- art-217/par-1/item-1-2: 第三号 → e-Gov law 415CO0000000486, 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — not held in this collection
- art-217/par-1/item-4: 私立学校法（昭和二十四年法律第二百七十号）第三条 → e-Gov law 324AC0000000270, 第三条 (Article 3), art-3 — not held in this collection
- art-217/par-1/item-4: 学校教育法第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/ja/school-education-act/art-1 (e-Gov law ID 322AC0000000026)
- art-217/par-1/item-4: 就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第七項 → e-Gov law 418AC0000000077, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection
- art-217/par-1/item-4: この号 → 所得税法施行令 第二百十七条第一項第四号 (Article 217, paragraph (1), item (iv)), art-217/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217/par-1/item-4
- art-217/par-1/item-4: 学校教育法第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/school-education-act/art-124 (e-Gov law ID 322AC0000000026)
- art-217/par-1/item-4: 学校教育法第百三十四条第一項 → 学校教育法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/school-education-act/art-134/par-1 (e-Gov law ID 322AC0000000026)
- art-217/par-1/item-4: 私立学校法第百五十二条第五項 → e-Gov law 324AC0000000270, 第百五十二条第五項 (Article 152, paragraph (5)), art-152/par-5 — not held in this collection
- art-217-2/par-1: 法第八十四条の二第二項第三号 → 所得税法 第八十四条の二第二項第三号 (Article 84-2, paragraph (2), item (iii)), art-84-2/par-2/item-3 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-2/item-3 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-1 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 法第百九十四条第八項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/ja/income-tax-act/art-194/par-8 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 法第百九十五条第六項 → 所得税法 第百九十五条第六項 (Article 195, paragraph (6)), art-195/par-6 — https://japanlaw.org/ja/income-tax-act/art-195/par-6 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 第二百十八条の二 → 所得税法施行令 第二百十八条の二 (Article 218-2), art-218-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218-2
- art-217-2/par-1/item-1: 第二百十九条 → 所得税法施行令 第二百十九条 (Article 219), art-219 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-219
- art-217-2/par-1/item-1: 次号 → 所得税法施行令 第二百十七条の二第一項第二号 (Article 217-2, paragraph (1), item (ii)), art-217-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-217-2/par-1/item-2
- art-217-2/par-1/item-1: 法第百八十五条第一項第一号 → 所得税法 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 第二号 → 所得税法 第百八十五条第一項第二号 (Article 185, paragraph (1), item (ii)), art-185/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 第百八十六条第一項第一号 → 所得税法 第百八十六条第一項第一号 (Article 186, paragraph (1), item (i)), art-186/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-186/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 第二項第一号 → 所得税法 第百八十六条第二項第一号 (Article 186, paragraph (2), item (i)), art-186/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-186/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-2: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-1 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-2: 法第二百三条の六第八項 → 所得税法 第二百三条の六第八項 (Article 203-6, paragraph (8)), art-203-6/par-8 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-8 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-2: 法第二百三条の三第一号から第三号まで → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-2: 法第二百三条の三第一号から第三号まで → 所得税法 第二百三条の三第一項第二号 (Article 203-3, paragraph (1), item (ii)), art-203-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-2: 法第二百三条の三第一号から第三号まで → 所得税法 第二百三条の三第一項第三号 (Article 203-3, paragraph (1), item (iii)), art-203-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-218/par-1: 法第八十五条第四項 → 所得税法 第八十五条第四項 (Article 85, paragraph (4)), art-85/par-4 — https://japanlaw.org/ja/income-tax-act/art-85/par-4 (e-Gov law ID 340AC0000000033)
- art-218/par-1: 法第百十二条第一項 → 所得税法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act/art-112/par-1 (e-Gov law ID 340AC0000000033)
- art-218/par-1: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/ja/income-tax-act/art-194/par-1 (e-Gov law ID 340AC0000000033)
- art-218/par-1: 第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/ja/income-tax-act/art-194/par-3 (e-Gov law ID 340AC0000000033)
- art-218/par-1: 第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/ja/income-tax-act/art-195/par-1 (e-Gov law ID 340AC0000000033)
- art-218/par-1: 第三項 → 所得税法 第百九十五条第三項 (Article 195, paragraph (3)), art-195/par-3 — https://japanlaw.org/ja/income-tax-act/art-195/par-3 (e-Gov law ID 340AC0000000033)
- art-218/par-1: 第百九十五条の二第一項 → 所得税法 第百九十五条の二第一項 (Article 195-2, paragraph (1)), art-195-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-195-2/par-1 (e-Gov law ID 340AC0000000033)
- art-218/par-1: 第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1 (e-Gov law ID 340AC0000000033)
- art-218/par-1: 法第百九十四条第二項 → 所得税法 第百九十四条第二項 (Article 194, paragraph (2)), art-194/par-2 — https://japanlaw.org/ja/income-tax-act/art-194/par-2 (e-Gov law ID 340AC0000000033)
- art-218/par-1: 第百九十五条第二項 → 所得税法 第百九十五条第二項 (Article 195, paragraph (2)), art-195/par-2 — https://japanlaw.org/ja/income-tax-act/art-195/par-2 (e-Gov law ID 340AC0000000033)
- art-218/par-1: 第二百三条の六第二項 → 所得税法 第二百三条の六第二項 (Article 203-6, paragraph (2)), art-203-6/par-2 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-2 (e-Gov law ID 340AC0000000033)
- art-218/par-1: この条 → 所得税法施行令 第二百十八条 (Article 218), art-218 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218
- art-218/par-1: 次項 → 所得税法施行令 第二百十八条第二項 (Article 218, paragraph (2)), art-218/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218/par-2
- art-218/par-2: 前項 → 所得税法施行令 第二百十八条第一項 (Article 218, paragraph (1)), art-218/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218/par-1
- art-218-2/par-1: 法第八十五条第五項 → 所得税法 第八十五条第五項 (Article 85, paragraph (5)), art-85/par-5 — https://japanlaw.org/ja/income-tax-act/art-85/par-5 (e-Gov law ID 340AC0000000033)
- art-218-2/par-1: この条 → 所得税法施行令 第二百十八条の二 (Article 218-2), art-218-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218-2
- art-218-2/par-1: 前条第一項 → 所得税法施行令 第二百十八条第一項 (Article 218, paragraph (1)), art-218/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218/par-1
- art-218-2/par-1: 法第百九十五条の三第一項 → 所得税法 第百九十五条の三第一項 (Article 195-3, paragraph (1)), art-195-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-195-3/par-1 (e-Gov law ID 340AC0000000033)
- art-218-2/par-1: 次項 → 所得税法施行令 第二百十八条の二第二項 (Article 218-2, paragraph (2)), art-218-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218-2/par-2
- art-218-2/par-2: 前項 → 所得税法施行令 第二百十八条の二第一項 (Article 218-2, paragraph (1)), art-218-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218-2/par-1
- art-219/par-1: 法第八十五条第六項 → 所得税法 第八十五条第六項 (Article 85, paragraph (6)), art-85/par-6 — https://japanlaw.org/ja/income-tax-act/art-85/par-6 (e-Gov law ID 340AC0000000033)
- art-219/par-1: 第二百十八条第一項 → 所得税法施行令 第二百十八条第一項 (Article 218, paragraph (1)), art-218/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218/par-1
- art-219/par-1: 法第百九十五条の二第一項 → 所得税法 第百九十五条の二第一項 (Article 195-2, paragraph (1)), art-195-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-195-2/par-1 (e-Gov law ID 340AC0000000033)
- art-219/par-1: 法第百九十五条の三第一項 → 所得税法 第百九十五条の三第一項 (Article 195-3, paragraph (1)), art-195-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-195-3/par-1 (e-Gov law ID 340AC0000000033)
- art-219/par-1: この条 → 所得税法施行令 第二百十九条 (Article 219), art-219 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-219
- art-219/par-1: 次項 → 所得税法施行令 第二百十九条第二項 (Article 219, paragraph (2)), art-219/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-219/par-2
- art-219/par-2: 前項 → 所得税法施行令 第二百十九条第一項 (Article 219, paragraph (1)), art-219/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-219/par-1
- art-219/par-2/item-2: 前号 → 所得税法施行令 第二百十九条第二項第一号 (Article 219, paragraph (2), item (i)), art-219/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-219/par-2/item-1
- art-220/par-1: 法第八十五条第七項 → 所得税法 第八十五条第七項 (Article 85, paragraph (7)), art-85/par-7 — https://japanlaw.org/ja/income-tax-act/art-85/par-7 (e-Gov law ID 340AC0000000033)
- art-220/par-1: 法第八十三条の二第一項 → 所得税法 第八十三条の二第一項 (Article 83-2, paragraph (1)), art-83-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-83-2/par-1 (e-Gov law ID 340AC0000000033)
- art-220/par-2: 前項 → 所得税法施行令 第二百二十条第一項 (Article 220, paragraph (1)), art-220/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-220/par-1
- art-220/par-3: 前項 → 所得税法施行令 第二百二十条第二項 (Article 220, paragraph (2)), art-220/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-220/par-2
- art-220/par-3: 第二百十八条第一項 → 所得税法施行令 第二百十八条第一項 (Article 218, paragraph (1)), art-218/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-218/par-1
- art-220/par-3: 第一項 → 所得税法施行令 第二百二十条第一項 (Article 220, paragraph (1)), art-220/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-217#art-220/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from 2026-12-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20261201_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-010, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-075, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-056, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-057, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-057, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-058, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-058, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-059, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-059, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-060, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-060, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-061, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation of amended wording, batch income-tax-act-enforcement-order-amendments-20261106T173921-001, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06