# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六節 (Part 2, Chapter 1, Section 6)
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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: 第六節 (Part 2, Chapter 1, Section 6) — address `pt-2/ch-1/sec-6`
- Text: the text as amended with effect from 2027-07-22 (On the day Act No. 64 of 2026 (金融商品取引法及び資金決済に関する法律の一部を改正する法律) comes into force. The exact day is not fixed yet.), standing until 2027-12-31 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270722_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#pt-2/ch-1/sec-6
- 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-1/sec-6
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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.
---
## 第六節 その他の収入金額及び必要経費の計算の特例等 — Section 6 Special Provisions on Calculating Other Revenue and Necessary Expenses, etc.
heading: machine translation, not official
pt-2/ch-1/sec-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#pt-2/ch-1/sec-6
## 第一款 事業を廃止した場合等の所得計算の特例 — Subsection 1 Special Provisions on Calculating Income in the Case of Business Closure, etc.
heading: machine translation, not official
pt-2/ch-1/sec-6/subsec-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#pt-2/ch-1/sec-6/subsec-1
### 第百七十九条（事業を廃止した場合の必要経費の特例） — Special Provisions on Necessary Expenses In the Event of a Business Closure
caption: machine translation, not official
art-179 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-179
**第一項** 法第六十三条（事業を廃止した場合の必要経費の特例）の規定により同条に規定する必要経費に算入されるべき金額を同条に規定する廃止した日の属する年分又はその前年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入する場合における当該不動産所得の金額、事業所得の金額又は山林所得の金額の計算については、次に定めるところによる。
art-179/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-179/par-1
Where the amount that is to be included in necessary expenses prescribed in Article 63 (Special Provisions on Necessary Expenses In the Event of a Business Closure) of the Act pursuant to the provisions of that Article is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year that includes the day of closure prescribed in that Article or for the year preceding that year, the following apply to the calculation of that amount of real property income, amount of business income, or amount of timber income.
machine translation, not official
**一** 当該必要経費に算入されるべき金額が次に掲げる金額のうちいずれか低い金額以下である場合には、当該必要経費に算入されるべき金額の全部を当該廃止した日の属する年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入する。
art-179/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-179/par-1/item-1
Where the amount that is to be included in those necessary expenses is the lower of the following amounts or less, the whole of the amount that is to be included in those necessary expenses is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year that includes that day of closure:
machine translation, not official
**イ** 当該必要経費に算入されるべき金額が生じた時の直前において確定している当該廃止した日の属する年分の総所得金額、山林所得金額及び退職所得金額の合計額
art-179/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-179/par-1/item-1/sub-1
the sum of the gross income, amount of timber income, and amount of retirement income for the year that includes that day of closure that were finalized immediately before the time when the amount that is to be included in those necessary expenses arose;
machine translation, not official
**ロ** イに掲げる金額の計算の基礎とされる不動産所得の金額、事業所得の金額又は山林所得の金額
art-179/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-179/par-1/item-1/sub-2
the amount of real property income, amount of business income, or amount of timber income serving as the basis for calculating the amount set out in (a);
machine translation, not official
**二** 当該必要経費に算入されるべき金額が前号に掲げる金額のうちいずれか低い金額をこえる場合には、当該必要経費に算入されるべき金額のうち、当該いずれか低い金額に相当する部分の金額については、当該廃止した日の属する年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入し、そのこえる部分の金額に相当する金額については、次に掲げる金額のうちいずれか低い金額を限度としてその年の前年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入する。
art-179/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-179/par-1/item-2
Where the amount that is to be included in those necessary expenses exceeds the lower of the amounts set out in the preceding item, the portion of the amount to be included in those necessary expenses that is equivalent to that lower amount is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year that includes that day of closure, and the amount equivalent to the portion exceeding it is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year preceding that year, up to the lower of the following amounts:
machine translation, not official
**イ** 当該必要経費に算入されるべき金額が生じた時の直前において確定している当該前年分の総所得金額、山林所得金額及び退職所得金額の合計額
art-179/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-179/par-1/item-2/sub-1
the sum of the gross income, amount of timber income, and amount of retirement income for that preceding year that were finalized immediately before the time when the amount that is to be included in those necessary expenses arose;
machine translation, not official
**ロ** イに掲げる金額の計算の基礎とされる不動産所得の金額、事業所得の金額又は山林所得の金額
art-179/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-179/par-1/item-2/sub-2
the amount of real property income, amount of business income, or amount of timber income serving as the basis for calculating the amount set out in (a).
machine translation, not official
### 第百八十条（資産の譲渡代金が回収不能となつた場合等の所得計算の特例） — Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible
caption: machine translation, not official
art-180 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-180
**第一項** 法第六十四条第一項（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）に規定する政令で定める事由は、国家公務員退職手当法（昭和二十八年法律第百八十二号）第二条の三第二項（退職手当の支払）に規定する一般の退職手当の支払を受けた者が同法第十五条第一項（退職をした者の退職手当の返納）の規定による処分を受けたことその他これに類する事由とする。
art-180/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-180/par-1
The grounds specified by Cabinet Order prescribed in Article 64, paragraph (1) (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) of the Act are that a person who has received payment of the general retirement allowance prescribed in Article 2-3, paragraph (2) (Payment of Retirement Allowance) of the Act on National Public Officers' Retirement Allowance (Act No. 182 of 1953) has been subject to a disposition under Article 15, paragraph (1) (Return of Retirement Allowance by a Person Who Has Retired) of that Act, and other grounds similar to this.
machine translation, not official
**第二項** 法第六十四条第一項に規定する収入金額又は総収入金額で、回収することができないこととなつたもの（同条第二項の規定により回収することができないこととなつたものとみなされるものを含む。）又は返還すべきこととなつたもの（以下この項において「回収不能額等」という。）のうち、次に掲げる金額のうちいずれか低い金額に達するまでの金額は、同条第一項に規定する各種所得の金額の計算上、なかつたものとみなす。
art-180/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-180/par-2
Of the amount of revenue or gross revenue prescribed in Article 64, paragraph (1) of the Act that has become uncollectible (including that deemed to have become uncollectible pursuant to the provisions of paragraph (2) of that Article) or that is to be returned (hereinafter in this paragraph referred to as "uncollectible amount, etc."), the amount up to the lower of the following amounts is deemed not to have existed in calculating Income in Each Class prescribed in paragraph (1) of that Article.
machine translation, not official
**一** 回収不能額等が生じた時の直前において確定している法第六十四条第一項に規定する年分の総所得金額、退職所得金額及び山林所得金額の合計額
art-180/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-180/par-2/item-1
the sum of the gross income, amount of retirement income, and amount of timber income for the year prescribed in Article 64, paragraph (1) of the Act that were finalized immediately before the time when the uncollectible amount, etc. arose;
machine translation, not official
**二** 前号に掲げる金額の計算の基礎とされる各種所得の金額のうち当該回収不能額等に係るものから、当該回収不能額等に相当する収入金額又は総収入金額がなかつたものとした場合に計算される当該各種所得の金額を控除した残額
art-180/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-180/par-2/item-2
the remainder obtained by deducting, from the amount of Income in Each Class that serves as the basis for calculating the amount set out in the preceding item and that pertains to that uncollectible amount, etc., the amount of that Income in Each Class that would be calculated if there had been no revenue or gross revenue equivalent to that uncollectible amount, etc.
machine translation, not official
## 第二款 資本的支出 — Subsection 2 Capital Expenditure
heading: machine translation, not official
pt-2/ch-1/sec-6/subsec-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#pt-2/ch-1/sec-6/subsec-2
### 第百八十一条（資本的支出） — Capital Expenditure
caption: machine translation, not official
art-181 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-181
**第一項** 不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう居住者が、修理、改良その他いずれの名義をもつてするかを問わず、その業務の用に供する固定資産について支出する金額で次に掲げる金額に該当するもの（そのいずれにも該当する場合には、いずれか多い金額）は、その者のその支出する日の属する年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、必要経費に算入しない。
art-181/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-181/par-1
Where a Resident who carries on business that gives rise to real property income, business income, timber income, or miscellaneous income expends an amount on a Fixed Asset used for that business, whatever the name under which the expenditure is made, whether repair, improvement, or otherwise, and that amount falls under one of the amounts listed below (if it falls under both, the larger of the amounts), that amount is not included in necessary expenses in the calculation of the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income of that person for the year that includes the day of the expenditure:
machine translation, not official
**一** 当該支出する金額のうち、その支出により、当該資産の取得の時において当該資産につき通常の管理又は修理をするものとした場合に予測される当該資産の使用可能期間を延長させる部分に対応する金額
art-181/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-181/par-1/item-1
Of the amount expended, the amount corresponding to the portion that, by that expenditure, extends the usable period of the asset that would have been expected at the time of its acquisition if ordinary management or repair of the asset were carried out;
machine translation, not official
**二** 当該支出する金額のうち、その支出により、当該資産の取得の時において当該資産につき通常の管理又は修理をするものとした場合に予測されるその支出の時における当該資産の価額を増加させる部分に対応する金額
art-181/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-181/par-1/item-2
Of the amount expended, the amount corresponding to the portion that, by that expenditure, increases the value of the asset at the time of the expenditure that would have been expected at the time of its acquisition if ordinary management or repair of the asset were carried out.
machine translation, not official
## 第三款 借地権等の更新料を支払つた場合の必要経費算入 — Subsection 3 Inclusion in Necessary Expenses of Renewal Fees Paid for Land Leasehold Rights, etc.
heading: machine translation, not official
pt-2/ch-1/sec-6/subsec-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#pt-2/ch-1/sec-6/subsec-3
### 第百八十二条（借地権等の更新料を支払つた場合の必要経費算入） — Inclusion in Necessary Expenses of Renewal Fees Paid for Land Leasehold Rights, etc.
caption: machine translation, not official
art-182 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182
**第一項** 居住者が、不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供する借地権（地上権若しくは土地の賃借権又はこれらの権利に係る土地の転借に係る権利をいう。）又は地役権の存続期間の更新をする場合において、その更新の対価（以下この条において「更新料」という。）の支払をしたときは、当該借地権又は地役権の取得費に、その更新の時における当該借地権又は地役権の価額のうちに当該更新料の額の占める割合を乗じて計算した金額に相当する金額は、その更新のあつた日の属する年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、必要経費に算入する。
art-182/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182/par-1
Where a Resident, in renewing the term of a land leasehold right (meaning a superficies, a right of lease of land, or a right pertaining to the sublease of land pertaining to these rights) or servitude used for business that gives rise to real property income, business income, timber income, or miscellaneous income, pays consideration for the renewal (hereinafter in this Article referred to as the "renewal fee"), the amount equivalent to the amount calculated by multiplying the acquisition cost of that land leasehold right or servitude by the proportion that the amount of the renewal fee accounts for in the value of that land leasehold right or servitude at the time of the renewal is included in necessary expenses in the calculation of the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for the year that includes the day of the renewal.
machine translation, not official
**第二項** 前項の取得費は、同項の借地権又は地役権の取得に要した金額のほか、同項に規定する更新前に支出した改良費及び更新料の額を含むものとし、その更新前に同項の規定により必要経費に算入された金額があるときは、当該金額を控除した金額とする。
art-182/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182/par-2
The acquisition cost referred to in the preceding paragraph includes, in addition to the amount required for the acquisition of the land leasehold right or servitude referred to in that paragraph, the amounts of improvement expenses and renewal fees expended before the renewal prescribed in that paragraph, and where there is an amount that was included in necessary expenses under the provisions of that paragraph before the renewal, it is the amount obtained by deducting that amount.
machine translation, not official
## 第四款 資産に係る控除対象外消費税額等の必要経費算入 — Subsection 4 Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amounts, etc. Pertaining to Assets
heading: machine translation, not official
pt-2/ch-1/sec-6/subsec-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#pt-2/ch-1/sec-6/subsec-4
### 第百八十二条の二
art-182-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2
**第一項** 居住者の不動産所得、事業所得、山林所得又は雑所得（以下この条において「事業所得等」という。）を生ずべき業務を行う年（消費税法（昭和六十三年法律第百八号）第三十条第二項（仕入れに係る消費税額の控除）に規定する課税売上割合に準ずる割合として財務省令で定めるところにより計算した割合が百分の八十以上である年に限る。）において資産に係る控除対象外消費税額等が生じた場合には、その生じた資産に係る控除対象外消費税額等の合計額については、その年の年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額（以下この条において「事業所得等の金額」という。）の計算上、必要経費に算入する。
art-182-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-1
Where non-deductible consumption tax amounts, etc. pertaining to assets arise in a year in which a Resident carries on business that gives rise to real property income, business income, timber income, or miscellaneous income (hereinafter in this Article referred to as "business income, etc.") (limited to a year in which the ratio calculated as specified by Ministry of Finance Order as a ratio equivalent to the taxable sales ratio prescribed in Article 30, paragraph (2) (Deduction of Consumption Tax on Purchases) of the Consumption Tax Act (Act No. 108 of 1988) is 80 percent or more), the sum of the non-deductible consumption tax amounts, etc. pertaining to the assets that have arisen is included in necessary expenses in the calculation of the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income (hereinafter in this Article referred to as the "amount of business income, etc.") for that year.
machine translation, not official
**第二項** 居住者の事業所得等を生ずべき業務を行う年（前項に規定する年を除く。）において生じた資産に係る控除対象外消費税額等が次に掲げる場合に該当する場合には、その該当する資産に係る控除対象外消費税額等の合計額については、その年の年分の事業所得等の金額の計算上、必要経費に算入する。
art-182-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-2
Where the non-deductible consumption tax amounts, etc. pertaining to assets that arose in a year in which a Resident carries on business that gives rise to business income, etc. (excluding a year prescribed in the preceding paragraph) fall under any of the following cases, the sum of the non-deductible consumption tax amounts, etc. pertaining to the assets falling under that case is included in necessary expenses in the calculation of the amount of business income, etc. for that year:
machine translation, not official
**一** 棚卸資産に係るものである場合
art-182-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-2/item-1
Where they pertain to Inventory;
machine translation, not official
**二** 消費税法第五条第一項（納税義務者）に規定する特定課税仕入れに係るものである場合
art-182-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-2/item-2
Where they pertain to a specified taxable purchase prescribed in Article 5, paragraph (1) (Taxpayers) of the Consumption Tax Act; or
machine translation, not official
**三** 二十万円未満である場合
art-182-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-2/item-3
Where the amount is less than 200,000 yen.
machine translation, not official
**第三項** 居住者の事業所得等を生ずべき業務を行う年において生じた資産に係る控除対象外消費税額等の合計額（前二項の規定により必要経費に算入される金額を除く。以下この項及び次項において「繰延消費税額等」という。）につきその年の年分の事業所得等の金額の計算上必要経費に算入する金額は、当該繰延消費税額等を六十で除しこれにその年において当該業務を行つていた期間の月数を乗じて計算した金額の二分の一に相当する金額とする。
art-182-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-3
The amount to be included in necessary expenses in the calculation of the amount of business income, etc. for that year with regard to the sum of the non-deductible consumption tax amounts, etc. pertaining to assets that arose in a year in which a Resident carries on business that gives rise to business income, etc. (excluding the amount included in necessary expenses under the provisions of the preceding two paragraphs; hereinafter in this paragraph and the following paragraph referred to as "deferred consumption tax, etc.") is the amount equivalent to one-half of the amount calculated by dividing that deferred consumption tax, etc. by 60 and multiplying the result by the number of months in the period in that year during which that business was carried on.
machine translation, not official
**第四項** 居住者のその年の前年以前の事業所得等を生ずべき業務を行う各年において生じた繰延消費税額等につきその年の年分の事業所得等の金額の計算上必要経費に算入する金額は、当該繰延消費税額等を六十で除しこれにその年において当該業務を行つていた期間の月数を乗じて計算した金額（当該計算した金額が当該繰延消費税額等のうち既に前項及びこの項の規定により事業所得等の金額の計算上必要経費に算入された金額以外の金額を超える場合には、当該金額）とする。
art-182-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-4
The amount to be included in necessary expenses in the calculation of the amount of business income, etc. for that year with regard to the deferred consumption tax, etc. that arose in each of the year preceding that year and earlier years in which a Resident carried on business that gives rise to business income, etc. is the amount calculated by dividing that deferred consumption tax, etc. by 60 and multiplying the result by the number of months in the period in that year during which that business was carried on (where the amount so calculated exceeds the portion of that deferred consumption tax, etc. other than the amount already included in necessary expenses in the calculation of the amount of business income, etc. under the provisions of the preceding paragraph and this paragraph, that portion).
machine translation, not official
**第五項** 第一項から第三項までに規定する資産に係る控除対象外消費税額等とは、居住者が消費税法第十九条第一項（課税期間）に規定する課税期間につき同法第三十条第一項の規定の適用を受ける場合で、当該課税期間中に行つた同法第二条第一項第九号（定義）に規定する課税資産の譲渡等につき課されるべき消費税の額及び当該消費税の額を課税標準として課されるべき地方消費税の額に相当する金額並びに同法第三十条第二項に規定する課税仕入れ等の税額及び当該課税仕入れ等の税額に係る地方消費税の額に相当する金額をこれらに係る取引の対価と区分して取り扱つたときにおける当該課税仕入れ等の税額及び当該課税仕入れ等の税額に係る地方消費税の額に相当する金額の合計額のうち、同条第一項の規定による控除をすることができない金額及び当該控除をすることができない金額に係る地方消費税の額に相当する金額の合計額でそれぞれの資産に係るものをいう。
art-182-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-5
The non-deductible consumption tax amounts, etc. pertaining to assets referred to in paragraphs (1) through (3) means, where a Resident is subject to the application of Article 30, paragraph (1) of the Consumption Tax Act for the taxable period prescribed in Article 19, paragraph (1) (Taxable Period) of that Act and treats the amount equivalent to the amount of consumption tax to be imposed on the taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) (Definitions) of that Act made during that taxable period and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base, and the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of that Act and the amount equivalent to the local consumption tax pertaining to that amount of tax on taxable purchases, etc., separately from the consideration for the transactions pertaining to them, the sum, pertaining to the respective assets, of the amount that cannot be deducted under paragraph (1) of that Article and the amount equivalent to the local consumption tax pertaining to that amount that cannot be deducted, out of the sum of that amount of tax on taxable purchases, etc. and the amount equivalent to the local consumption tax pertaining to that amount of tax on taxable purchases, etc.
machine translation, not official
**第六項** 前項に規定する課税仕入れ等の税額に係る地方消費税の額に相当する金額又は控除をすることができない金額に係る地方消費税の額に相当する金額とは、それぞれ地方消費税を税率が百分の二・二（当該課税仕入れ等の税額に係る消費税法第二条第一項第十二号に規定する課税仕入れが他の者から受けた同項第九号の二に規定する軽減対象課税資産の譲渡等に係るものである場合及び当該課税仕入れ等の税額に係る同項第十一号に規定する課税貨物が同項第十一号の二に規定する軽減対象課税貨物に該当するものである場合には、百分の一・七六）の消費税であると仮定して消費税に関する法令の規定の例により計算した場合における同法第三十条第二項に規定する課税仕入れ等の税額に相当する金額又は同条第一項の規定による控除をすることができない金額に相当する金額をいう。
art-182-2/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-6
The amount equivalent to the local consumption tax pertaining to the amount of tax on taxable purchases, etc. referred to in the preceding paragraph and the amount equivalent to the local consumption tax pertaining to the amount that cannot be deducted mean, respectively, the amount equivalent to the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act or the amount equivalent to the amount that cannot be deducted under Article 30, paragraph (1) of that Act, in the case calculated in accordance with the provisions of laws and regulations concerning consumption tax on the assumption that the local consumption tax is consumption tax at a rate of 2.2 percent (1.76 percent where the taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act pertaining to that amount of tax on taxable purchases, etc. pertains to a taxable transfer, etc. of assets subject to the reduced rate prescribed in item (ix)-2 of that paragraph received from another person, and where the taxable goods prescribed in item (xi) of that paragraph pertaining to that amount of tax on taxable purchases, etc. fall under taxable goods subject to the reduced rate prescribed in item (xi)-2 of that paragraph).
machine translation, not official
**第七項** 第三項及び第四項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-182-2/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-7
The number of months referred to in paragraphs (3) and (4) is calculated according to the calendar, and where a fraction of less than one month arises, it is treated as one month.
machine translation, not official
**第八項** 前三項に定めるもののほか、第一項から第四項までの規定の適用に関し必要な事項は、財務省令で定める。
art-182-2/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-8
In addition to what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions of paragraphs (1) through (4) are specified by Ministry of Finance Order.
machine translation, not official
**第九項** 居住者は、その年において第一項から第三項までに規定する資産に係る控除対象外消費税額等の合計額又は同項若しくは第四項に規定する繰延消費税額等につき必要経費に算入した金額がある場合には、その年分の確定申告書に、これらの規定により必要経費に算入される金額の計算に関する明細書を添付しなければならない。
art-182-2/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-9
A Resident who has an amount included in necessary expenses in that year with regard to the sum of the non-deductible consumption tax amounts, etc. pertaining to assets prescribed in paragraphs (1) through (3) or the deferred consumption tax, etc. prescribed in paragraph (3) or paragraph (4) must attach to the Tax Return for that year a detailed statement on the calculation of the amounts included in necessary expenses under these provisions.
machine translation, not official
## 第五款 生命保険契約等に基づく年金等に係る所得の計算 — Subsection 5 Calculation of Income Pertaining to Annuities, etc. under Life Insurance Contracts, etc.
heading: machine translation, not official
pt-2/ch-1/sec-6/subsec-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#pt-2/ch-1/sec-6/subsec-5
### 第百八十三条（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities under Life Insurance Contracts, etc.
caption: machine translation, not official
art-183 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183
**第一項** 生命保険契約等に基づく年金（法第三十五条第三項（公的年金等の定義）に規定する公的年金等を除く。以下この項において同じ。）の支払を受ける居住者のその支払を受ける年分の当該年金に係る雑所得の金額の計算については、次に定めるところによる。
art-183/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1
With regard to the calculation of the amount of miscellaneous income pertaining to an annuity under a life insurance contract, etc. (excluding public pension or retirement package prescribed in Article 35, paragraph (3) (Definition of Public Pension or Retirement Package) of the Act; the same applies hereinafter in this paragraph) of a Resident who receives payment of that annuity, for the year in which the payment is received, the following provisions apply:
machine translation, not official
**一** 当該年金の支払開始の日以後に当該年金の支払の基礎となる生命保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額は、その年分の雑所得に係る総収入金額に算入する。
art-183/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-1
The amount of surplus distributed, or of rebate received, on or after the day on which payment of that annuity begins under the life insurance contract, etc. that forms the basis of payment of that annuity is included in gross revenue pertaining to miscellaneous income for that year;
machine translation, not official
**二** その年に支払を受ける当該年金の額に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額は、その年分の雑所得の金額の計算上、必要経費に算入する。
art-183/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-2
The amount calculated by multiplying the amount of that annuity received in that year by the proportion that the amount listed in (b) accounts for in the amount listed in (a) is included in necessary expenses in the calculation of the amount of miscellaneous income for that year.
machine translation, not official
**イ** 次に掲げる年金の区分に応じそれぞれ次に定める金額
art-183/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-2/sub-1
The amount prescribed respectively in the following for the following categories of annuity:
machine translation, not official
**（１）** その支払開始の日において支払総額が確定している年金 当該支払総額
art-183/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-2/sub-1/sub2-1
An annuity for which the total amount payable has been determined on the day payment begins: that total amount payable;
machine translation, not official
**（２）** その支払開始の日において支払総額が確定していない年金 第八十二条の三第二項（確定給付企業年金の額から控除する金額）の規定に準じて計算した支払総額の見込額
art-183/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-2/sub-1/sub2-2
An annuity for which the total amount payable has not been determined on the day payment begins: the estimated total amount payable calculated in accordance with the provisions of Article 82-3, paragraph (2) (Amount to Be Deducted from the Amount of Defined-Benefit Corporate Pension);
machine translation, not official
**ロ** 当該生命保険契約等に係る保険料又は掛金の総額
art-183/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-2/sub-2
The total amount of insurance premiums or installments pertaining to that life insurance contract, etc.;
machine translation, not official
**三** 当該生命保険契約等が年金のほか一時金を支払う内容のものである場合には、前号ロに掲げる保険料又は掛金の総額は、当該生命保険契約等に係る保険料又は掛金の総額に、同号イ（１）又は（２）に定める支払総額又は支払総額の見込額と当該一時金の額との合計額のうちに当該支払総額又は支払総額の見込額の占める割合を乗じて計算した金額とする。
art-183/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-3
If the life insurance contract, etc. provides for the payment of a lump sum in addition to an annuity, the total amount of insurance premiums or installments set out in (b) of the preceding item is the amount calculated by multiplying the total amount of insurance premiums or installments pertaining to that life insurance contract, etc. by the ratio of the total amount payable or the estimated total amount payable specified in (a), (1) or (2) of that item to the sum of that total amount payable or estimated total amount payable and the amount of that lump sum.
machine translation, not official
**四** 前二号に規定する割合は、小数点以下二位まで算出し、三位以下を切り上げたところによる。
art-183/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-4
The ratio prescribed in the preceding two items is to be calculated to two decimal places, rounding up any digits at the third decimal place or below.
machine translation, not official
**第二項** 生命保険契約等に基づく一時金（法第三十一条各号（退職手当等とみなす一時金）に掲げるものを除く。以下この項において同じ。）の支払を受ける居住者のその支払を受ける年分の当該一時金に係る一時所得の金額の計算については、次に定めるところによる。
art-183/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2
The calculation of the amount of occasional income pertaining to a lump sum payment under a life insurance contract, etc. (excluding those set out in the items of Article 31 (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) of the Act; the same applies hereinafter in this paragraph) for a Resident who receives payment thereof, for the year in which the Resident receives the payment, is as follows:
machine translation, not official
**一** 当該一時金の支払の基礎となる生命保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額で、当該一時金とともに又は当該一時金の支払を受けた後に支払を受けるものは、その年分の一時所得に係る総収入金額に算入する。
art-183/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2/item-1
The amount of surplus distributed or rebate received under the life insurance contract, etc. that forms the basis of the payment of that lump sum, which is received together with that lump sum or after receipt of payment of that lump sum, is to be included in the gross revenue pertaining to occasional income for that year;
machine translation, not official
**二** 当該生命保険契約等に係る保険料又は掛金（第八十二条の三第一項第二号イからリまでに掲げる資産及び確定拠出年金法第五十四条第一項（他の制度の資産の移換）、第五十四条の二第一項（脱退一時金相当額等の移換）又は第七十四条の二第一項（脱退一時金相当額等又は残余財産の移換）の規定により移換された同法第二条第十二項（定義）に規定する個人別管理資産に充てる資産を含む。第四項において同じ。）の総額は、その年分の一時所得の金額の計算上、支出した金額に算入する。ただし、次に掲げる掛金、金額、企業型年金加入者掛金又は個人型年金加入者掛金の総額については、当該支出した金額に算入しない。
art-183/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2/item-2
The total amount of insurance premiums or installments pertaining to the life insurance contract, etc. (including the assets set out in Article 82-3, paragraph (1), item (ii), (a) through (i) and the assets to be applied to the assets managed per individual prescribed in Article 2, paragraph (12) (Definitions) of the Defined Contribution Pension Act that were transferred pursuant to the provisions of Article 54, paragraph (1) (Transfer of Assets from Other Systems), Article 54-2, paragraph (1) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment) or Article 74-2, paragraph (1) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment or Residual Assets) of that Act; the same applies in paragraph (4)) is to be included in the amount expended in calculating the amount of occasional income for that year; provided, however, that the total amount of the following installments, amounts, participant of a corporate-type pension plan's contribution or participant of an individual-type pension plan's contribution is not to be included in that amount expended:
machine translation, not official
**イ** 旧厚生年金保険法第九章（厚生年金基金及び企業年金連合会）の規定に基づく一時金（第七十二条第二項（退職手当等とみなす一時金）に規定するものを除く。）に係る同項に規定する加入員の負担した掛金
art-183/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2/item-2/sub-1
Installments borne by a fund member prescribed in Article 72, paragraph (2) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation), pertaining to a lump sum payment under the provisions of Chapter IX (Employees' Pension Funds and the Pension Fund Association) of the former Employees' Pension Insurance Act (excluding that prescribed in that paragraph);
machine translation, not official
**ロ** 確定給付企業年金法第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて支給を受ける一時金（法第三十一条第三号に掲げるものを除く。）の額に第八十二条の三第一項第二号イからリまでに掲げる資産に係る部分に相当する金額が含まれている場合における当該金額に係る法第三十一条第三号に規定する加入者が負担した金額
art-183/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2/item-2/sub-2
Where the amount of a lump sum received under the plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act (excluding that set out in Article 31, item (iii) of the Act) includes an amount equivalent to the portion pertaining to the assets set out in Article 82-3, paragraph (1), item (ii), (a) through (i), the amount borne by a member prescribed in Article 31, item (iii) of the Act that pertains to that amount;
machine translation, not official
**ハ** 第七十二条第三項第五号イからハまでに掲げる規定に基づいて支給を受ける一時金（同号に掲げるものを除く。）の額に第八十二条の三第一項第二号イからリまでに掲げる資産に係る部分に相当する金額が含まれている場合における当該金額に係る第七十二条第三項第五号に規定する加入者が負担した金額
art-183/par-2/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2/item-2/sub-3
Where the amount of a lump sum received under the provisions set out in Article 72, paragraph (3), item (v), (a) through (c) (excluding that set out in that item) includes an amount equivalent to the portion pertaining to the assets set out in Article 82-3, paragraph (1), item (ii), (a) through (i), the amount borne by a member prescribed in Article 72, paragraph (3), item (v) that pertains to that amount;
machine translation, not official
**ニ** 小規模企業共済法第十二条第一項（解約手当金）に規定する解約手当金（第七十二条第三項第三号ロ及びハに掲げるものを除く。）に係る同号イに規定する小規模企業共済契約に基づく掛金
art-183/par-2/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2/item-2/sub-4
Installments pertaining to a cancellation refund prescribed in Article 12, paragraph (1) (Cancellation Refund) of the Small Enterprise Mutual Relief Projects Act (excluding those set out in Article 72, paragraph (3), item (iii), (b) and (c)), under the small enterprise mutual aid contract prescribed in (a) of that item;
machine translation, not official
**ホ** 確定拠出年金法附則第二条の二第二項及び第三条第二項（脱退一時金）に規定する脱退一時金に係る同法第三条第三項第七号の二（規約の承認）に規定する企業型年金加入者掛金及び同法第五十五条第二項第四号（規約の承認）に規定する個人型年金加入者掛金
art-183/par-2/item-2/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2/item-2/sub-5
The participant of a corporate-type pension plan's contribution prescribed in Article 3, paragraph (3), item (vii)-2 (Approval of Rules) of the Defined Contribution Pension Act and the participant of an individual-type pension plan's contribution prescribed in Article 55, paragraph (2), item (iv) (Approval of Rules) of that Act, pertaining to the lump-sum withdrawal payment prescribed in Article 2-2, paragraph (2) and Article 3, paragraph (2) (Lump-Sum Withdrawal Payment) of the Supplementary Provisions of that Act;
machine translation, not official
**三** 当該生命保険契約等が一時金のほか年金を支払う内容のものである場合には、前号に規定する保険料又は掛金の総額は、当該生命保険契約等に係る保険料又は掛金の総額から、当該保険料又は掛金の総額に前項第三号に規定する割合を乗じて計算した金額を控除した金額に相当する金額とする。
art-183/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2/item-3
If the life insurance contract, etc. provides for the payment of an annuity in addition to a lump sum, the total amount of insurance premiums or installments prescribed in the preceding item is the amount equivalent to the amount obtained by deducting, from the total amount of insurance premiums or installments pertaining to that life insurance contract, etc., the amount calculated by multiplying that total amount of insurance premiums or installments by the ratio prescribed in item (iii) of the preceding paragraph.
machine translation, not official
**第三項** 前二項に規定する生命保険契約等とは、次に掲げる契約又は規約をいう。
art-183/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3
The life insurance contract, etc. prescribed in the preceding two paragraphs means the following contracts or plan rules:
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**一** 生命保険契約（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をいう。第三号ロ及び次条第一項において同じ。）、旧簡易生命保険契約（第三十条第一号（非課税とされる保険金、損害賠償金等）に規定する旧簡易生命保険契約をいう。）及び生命共済に係る契約
art-183/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3/item-1
Life insurance contracts (meaning insurance policies 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; the same applies in item (iii), (b) and in paragraph (1) of the following Article), former postal life insurance policies (meaning former postal life insurance policies prescribed in Article 30, item (i) (Insurance Proceeds, Monetary Damages, etc. Treated as Nontaxable)), and contracts pertaining to life mutual aid;
machine translation, not official
**二** 第七十三条第一項第一号（特定退職金共済団体の要件）に規定する退職金共済契約
art-183/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3/item-2
Retirement allowance mutual aid contracts prescribed in Article 73, paragraph (1), item (i) (Requirements for Specified Retirement Allowance Mutual Aid Organizations);
machine translation, not official
**三** 退職年金に関する次に掲げる契約
art-183/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3/item-3
The following contracts concerning retirement pensions:
machine translation, not official
**イ** 信託契約
art-183/par-3/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3/item-3/sub-1
Trust contracts;
machine translation, not official
**ロ** 生命保険契約
art-183/par-3/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3/item-3/sub-2
Life insurance contracts;
machine translation, not official
**ハ** 生命共済に係る契約
art-183/par-3/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3/item-3/sub-3
Contracts pertaining to life mutual aid;
machine translation, not official
**四** 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
art-183/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3/item-4
Plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of the Defined-Benefit Corporate Pension Act;
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**五** 法第七十五条第二項第一号（小規模企業共済等掛金控除）に規定する契約
art-183/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3/item-5
Contracts prescribed in Article 75, paragraph (2), item (i) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act;
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**六** 確定拠出年金法第四条第三項（承認の基準等）に規定する企業型年金規約及び同法第五十六条第三項（承認の基準等）に規定する個人型年金規約
art-183/par-3/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3/item-6
Corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of the Defined Contribution Pension Act and individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act.
machine translation, not official
**第四項** 第一項及び第二項に規定する保険料又は掛金の総額は、当該生命保険契約等に係る保険料又は掛金の総額から次に掲げる金額を控除して計算するものとする。
art-183/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4
The total amount of insurance premiums or installments prescribed in paragraphs (1) and (2) is to be calculated by deducting the following amounts from the total amount of insurance premiums or installments pertaining to the life insurance contract, etc.:
machine translation, not official
**一** 第七十五条第一項（特定退職金共済団体の承認の取消し等）の規定による承認の取消しを受けた法人又は同条第三項の規定により承認が失効をした法人に対し前項第二号に掲げる退職金共済契約に基づき支出した掛金、確定給付企業年金法第百二条第三項若しくは第六項（事業主等又は連合会に対する監督）の規定による承認の取消しを受けた当該取消しに係るこれらの規定に規定する規約型企業年金に係る規約に基づき支出した掛金又は同項の規定による解散の命令を受けた同項に規定する基金の同法第十一条第一項（基金の規約で定める事項）に規定する規約に基づき支出した掛金及び法人税法施行令附則第十八条第一項（適格退職年金契約の承認の取消し）の規定による承認の取消しを受けた第七十六条第二項第一号（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に規定する信託会社等に対し当該取消しに係る同号に規定する契約に基づき支出した掛金又は保険料のうち、これらの取消し若しくは命令を受ける前又は当該失効前に支出したものの額（次号に該当するものを除くものとし、これらの掛金又は保険料の額のうちに、法第三十一条第三号若しくは第三十五条第三項第三号若しくは第七十二条第三項第五号若しくは第八十二条の二第二項第五号（公的年金等とされる年金）に規定する加入者の負担した金額（当該金額に第八十二条の三第一項第二号イからリまでに掲げる資産に係る当該加入者が負担した部分に相当する金額が含まれている場合には、当該金額を控除した金額）又は第七十二条第三項第四号若しくは第八十二条の二第二項第四号に規定する勤務をした者の負担した金額がある場合には、これらの金額を控除した金額とする。）
art-183/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-1
Of the installments paid to a corporation that has received rescission of approval under the provisions of Article 75, paragraph (1) (Rescission of Approval of Specified Retirement Allowance Mutual Aid Organizations, etc.) or whose approval has lapsed under the provisions of paragraph (3) of that Article, based on the retirement allowance mutual aid contract set out in item (ii) of the preceding paragraph; the installments paid under plan rules that have received rescission of approval under the provisions of Article 102, paragraph (3) or (6) (Supervision of Employers, etc. or the Federation) of the Defined-Benefit Corporate Pension Act, being the plan rules pertaining to the contract-type corporate pension prescribed in those provisions to which that rescission pertains; the installments paid under the rules prescribed in Article 11, paragraph (1) (Matters Specified in the Rules of a Fund) of the Defined-Benefit Corporate Pension Act of a corporate pension fund prescribed in Article 102, paragraph (6) of that Act that has received an order of dissolution under the provisions of that paragraph; and the installments or insurance premiums paid, under the contract prescribed in Article 76, paragraph (2), item (i) of this Order pertaining to that rescission, to a trust company, etc. prescribed in Article 76, paragraph (2), item (i) (Lump-Sum Payments Based on Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed to Constitute Severance Pay or Other Such Compensation) that has received rescission of approval under the provisions of Article 18, paragraph (1) (Rescission of Approval of Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the amount of those paid before receiving that rescission or order or before that lapse (excluding those falling under the following item, and where, among the amount of those installments or insurance premiums, there is an amount borne by a member prescribed in Article 31, item (iii) of the Act, Article 35, paragraph (3), item (iii) of the Act, Article 72, paragraph (3), item (v) or Article 82-2, paragraph (2), item (v) (Annuities Treated as Public Pension or Retirement Package) (where that amount includes an amount equivalent to the portion borne by that member pertaining to the assets set out in Article 82-3, paragraph (1), item (ii), (a) through (i), the amount after deducting that amount), or an amount borne by a person who rendered service prescribed in Article 72, paragraph (3), item (iv) or Article 82-2, paragraph (2), item (iv), the amount after deducting those amounts);
machine translation, not official
**二** 次に掲げる保険料又は掛金（第六十五条（不適格退職金共済契約等に基づく掛金の取扱い）の規定により給与所得に係る収入金額に含まれるものを除く。）の額
art-183/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-2
The amount of the following insurance premiums or installments (excluding those included in revenue pertaining to salary income pursuant to the provisions of Article 65 (Treatment of Contributions Under Non-Qualified Retirement Allowance Mutual Aid Contracts, etc.)):
machine translation, not official
**イ** 第七十六条第一項第二号又は第二項第二号に掲げる給付に係る保険料又は掛金
art-183/par-4/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-2/sub-1
Insurance premiums or installments pertaining to the benefits set out in Article 76, paragraph (1), item (ii) or paragraph (2), item (ii);
machine translation, not official
**ロ** 旧厚生年金保険法第九章の規定に基づく一時金（第七十二条第二項に規定するものを除く。）に係る掛金（当該掛金の額のうちに同項に規定する加入員の負担した金額がある場合には、当該金額を控除した金額に相当する部分に限る。）
art-183/par-4/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-2/sub-2
Installments pertaining to a lump sum payment under the provisions of Chapter IX of the former Employees' Pension Insurance Act (excluding that prescribed in Article 72, paragraph (2)) (limited, where the amount of those installments includes an amount borne by a fund member prescribed in that paragraph, to the portion equivalent to the amount after deducting that amount);
machine translation, not official
**ハ** 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に基づいて支給を受ける一時金（法第三十一条第三号に掲げるものを除く。）に係る掛金（当該掛金の額のうちに同号に規定する加入者の負担した金額がある場合には、当該金額を控除した金額に相当する部分に限る。）
art-183/par-4/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-2/sub-3
Installments pertaining to a lump sum received under the plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of the Defined-Benefit Corporate Pension Act (excluding that set out in Article 31, item (iii) of the Act) (limited, where the amount of those installments includes an amount borne by a member prescribed in that item, to the portion equivalent to the amount after deducting that amount);
machine translation, not official
**ニ** 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に基づいて支給を受ける一時金（第七十二条第三項第四号に掲げるものを除く。）に係る掛金又は保険料（当該掛金又は保険料の額のうちに同号に規定する勤務をした者の負担した金額がある場合には、当該金額を控除した金額に相当する部分に限る。）
art-183/par-4/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-2/sub-4
Installments or insurance premiums pertaining to a lump sum received under a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act (excluding that set out in Article 72, paragraph (3), item (iv)) (limited, where the amount of those installments or insurance premiums includes an amount borne by a person who rendered service prescribed in that item, to the portion equivalent to the amount after deducting that amount);
machine translation, not official
**ホ** 第七十二条第三項第五号イからハまでに掲げる規定に基づいて支給を受ける一時金（同号に掲げるものを除く。）に係る掛金（当該掛金の額のうちに同号に規定する加入者の負担した金額がある場合には、当該金額を控除した金額に相当する部分に限る。）
art-183/par-4/item-2/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-2/sub-5
Installments pertaining to a lump sum received under the provisions set out in Article 72, paragraph (3), item (v), (a) through (c) (excluding that set out in that item) (limited, where the amount of those installments includes an amount borne by a member prescribed in that item, to the portion equivalent to the amount after deducting that amount);
machine translation, not official
**ヘ** 確定拠出年金法附則第二条の二第二項及び第三条第二項に規定する脱退一時金に係る掛金（当該掛金の額のうちに、同法第三条第三項第七号の二に規定する企業型年金加入者掛金の額又は同法第五十五条第二項第四号に規定する個人型年金加入者掛金の額がある場合には、これらの金額を控除した金額に相当する部分に限る。）
art-183/par-4/item-2/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-2/sub-6
Installments pertaining to the lump-sum withdrawal payment prescribed in Article 2-2, paragraph (2) and Article 3, paragraph (2) of the Supplementary Provisions of the Defined Contribution Pension Act (limited, where the amount of those installments includes the amount of the participant of a corporate-type pension plan's contribution prescribed in Article 3, paragraph (3), item (vii)-2 of that Act or the amount of the participant of an individual-type pension plan's contribution prescribed in Article 55, paragraph (2), item (iv) of that Act, to the portion equivalent to the amount after deducting those amounts);
machine translation, not official
**ト** 中小企業退職金共済法第十六条第一項（解約手当金）に規定する解約手当金又は第七十四条第五項（特定退職金共済団体の承認）に規定する特定退職金共済団体が行うこれに類する給付に係る掛金
art-183/par-4/item-2/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-2/sub-7
Installments pertaining to a cancellation refund prescribed in Article 16, paragraph (1) (Cancellation Refund) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act or a similar benefit provided by a specified retirement allowance mutual aid organization prescribed in Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations);
machine translation, not official
**三** 事業を営む個人又は法人が当該個人のその事業に係る使用人又は当該法人の使用人（役員を含む。次条第三項第一号において同じ。）のために支出した当該生命保険契約等に係る保険料又は掛金で当該個人のその事業に係る不動産所得の金額、事業所得の金額若しくは山林所得の金額又は当該法人の各事業年度の所得の金額の計算上必要経費又は損金の額に算入されるもののうち、これらの使用人の給与所得に係る収入金額に含まれないものの額（前二号に掲げるものを除く。）
art-183/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-3
Of the insurance premiums or installments pertaining to the life insurance contract, etc. that an individual carrying on a business or a corporation has expended for employees of that individual in relation to that business or employees of that corporation (including officers; the same applies in paragraph (3), item (i) of the following Article), and that are included in necessary expenses or deductible expenses in calculating the amount of real property income, the amount of business income or the amount of timber income of that individual in relation to that business, or the amount of income for each business year of that corporation, the amount of those not included in the revenue pertaining to salary income of those employees (excluding those set out in the preceding two items);
machine translation, not official
**四** 当該年金の支払開始の日前又は当該一時金の支払の日前に当該生命保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該生命保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該保険料若しくは掛金の払込みに充てた場合における当該剰余金又は割戻金の額
art-183/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-4
The amount of surplus or rebate in the case where, before the date of commencement of payment of that annuity or before the date of payment of that lump sum, a distribution of surplus or a rebate was received under that life insurance contract, etc., or surplus distributed or rebate received under that life insurance contract, etc. was applied to the payment of those insurance premiums or installments.
machine translation, not official
### 第百八十四条（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts
caption: machine translation, not official
art-184 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184
**第一項** 損害保険契約等（法第七十六条第六項第四号（生命保険料控除）に掲げる保険契約で生命保険契約以外のもの、法第七十七条第二項各号（地震保険料控除）に掲げる契約及び第三百二十六条第二項各号（第二号を除く。）（生命保険契約等に基づく年金に係る源泉徴収）に掲げる契約をいう。以下この項において同じ。）に基づく年金の支払を受ける居住者のその支払を受ける年分の当該年金に係る雑所得の金額の計算については、次に定めるところによる。
art-184/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1
The calculation of the amount of miscellaneous income pertaining to an annuity for a Resident who receives payment of the annuity under a casualty insurance policy or similar contract (meaning insurance policies set out in Article 76, paragraph (6), item (iv) (Life Insurance Premium Deduction) of the Act other than life insurance contracts, contracts set out in the items of Article 77, paragraph (2) (Earthquake Insurance Premium Deduction) of the Act, and contracts set out in the items of Article 326, paragraph (2) (excluding item (ii)) (Withholding on Annuities Based on Life Insurance Contracts, etc.); the same applies hereinafter in this paragraph), for the year in which the Resident receives payment thereof, is as follows:
machine translation, not official
**一** 当該年金の支払開始の日以後に当該年金の支払の基礎となる損害保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額は、その年分の雑所得に係る総収入金額に算入する。
art-184/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1/item-1
The amount of surplus distributed or rebate received on or after the date of commencement of payment of that annuity under the casualty insurance policy or similar contract that forms the basis of payment of that annuity is to be included in the gross revenue pertaining to miscellaneous income for that year;
machine translation, not official
**二** その年に支払を受ける当該年金の額に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額は、その年分の雑所得の金額の計算上、必要経費に算入する。
art-184/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1/item-2
The amount calculated by multiplying the amount of that annuity received in that year by the ratio of the amount set out in (b) to the amount set out in (a) is to be included in necessary expenses in calculating the amount of miscellaneous income for that year;
machine translation, not official
**イ** 次に掲げる年金の区分に応じそれぞれ次に定める金額
art-184/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1/item-2/sub-1
The amount prescribed respectively in the following for the following categories of annuity:
machine translation, not official
**（１）** その支払開始の日において支払総額が確定している年金 当該支払総額
art-184/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1/item-2/sub-1/sub2-1
Annuities for which the total amount payable is fixed on the date of commencement of payment: that total amount payable;
machine translation, not official
**（２）** その支払開始の日において支払総額が確定していない年金 支払見込期間に応じた支払総額の見込額として財務省令で定めるところにより計算した金額
art-184/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1/item-2/sub-1/sub2-2
Annuities for which the total amount payable is not fixed on the date of commencement of payment: the amount calculated, as provided by Ministry of Finance Order, as the estimated total amount payable according to the expected payment period;
machine translation, not official
**ロ** 当該損害保険契約等に係る保険料又は掛金の総額
art-184/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1/item-2/sub-2
The total amount of insurance premiums or installments pertaining to that casualty insurance policy or similar contract;
machine translation, not official
**三** 前号に規定する割合は、小数点以下二位まで算出し、三位以下を切り上げたところによる。
art-184/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1/item-3
The ratio prescribed in the preceding item is to be calculated to two decimal places, rounding up any digits at the third decimal place or below.
machine translation, not official
**第二項** 損害保険契約等（前項に規定する損害保険契約等及び保険業法第二条第十八項（定義）に規定する少額短期保険業者の締結した同条第四項に規定する損害保険会社又は同条第九項に規定する外国損害保険会社等の締結した保険契約（第四項において「損害保険契約」という。）に類する保険契約をいう。以下この項及び次項において同じ。）に基づく満期返戻金等の支払を受ける居住者のその支払を受ける年分の当該満期返戻金等に係る一時所得の金額の計算については、次に定めるところによる。
art-184/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-2
The calculation of the amount of occasional income pertaining to a maturity refund, etc. for a Resident who receives payment of the maturity refund, etc. under a casualty insurance policy or similar contract (meaning the casualty insurance policy or similar contract prescribed in the preceding paragraph and an insurance policy concluded by a small amount and short term insurer prescribed in Article 2, paragraph (18) (Definitions) of the Insurance Business Act that is similar to an insurance policy concluded by a casualty insurance company prescribed in paragraph (4) of that Article or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article (referred to as a "casualty insurance policy" in paragraph (4)); the same applies hereinafter in this paragraph and the following paragraph), for the year in which the Resident receives payment thereof, is as follows:
machine translation, not official
**一** 当該満期返戻金等の支払の基礎となる損害保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額で、当該満期返戻金等とともに又は当該満期返戻金等の支払を受けた後に支払を受けるものは、その年分の一時所得に係る総収入金額に算入する。
art-184/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-2/item-1
The amount of surplus distributed or rebate received under the casualty insurance policy or similar contract that forms the basis of payment of that maturity refund, etc., which is received together with that maturity refund, etc. or after receipt of payment of that maturity refund, etc., is to be included in the gross revenue pertaining to occasional income for that year;
machine translation, not official
**二** 当該損害保険契約等に係る保険料又は掛金の総額は、その年分の一時所得の金額の計算上、支出した金額に算入する。
art-184/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-2/item-2
The total amount of insurance premiums or installments pertaining to that casualty insurance policy or similar contract is to be included in the amount expended in calculating the amount of occasional income for that year.
machine translation, not official
**第三項** 前二項に規定する保険料又は掛金の総額は、当該損害保険契約等に係る保険料又は掛金の総額から次に掲げる金額を控除して計算するものとする。
art-184/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-3
The total amount of insurance premiums or installments prescribed in the preceding two paragraphs is to be calculated by deducting the following amounts from the total amount of insurance premiums or installments pertaining to that casualty insurance policy or similar contract:
machine translation, not official
**一** 事業を営む個人又は法人が当該個人のその事業に係る使用人又は当該法人の使用人のために支出した当該損害保険契約等に係る保険料又は掛金で当該個人のその事業に係る不動産所得の金額、事業所得の金額若しくは山林所得の金額又は当該法人の各事業年度の所得の金額の計算上必要経費又は損金の額に算入されるもののうち、これらの使用人の給与所得に係る収入金額に含まれないものの額
art-184/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-3/item-1
Of the insurance premiums or installments pertaining to that casualty insurance policy or similar contract that an individual carrying on a business or a corporation has expended for employees of that individual in relation to that business or employees of that corporation, and that are included in necessary expenses or deductible expenses in calculating the amount of real property income, the amount of business income or the amount of timber income of that individual in relation to that business, or the amount of income for each business year of that corporation, the amount of those not included in the revenue pertaining to salary income of those employees;
machine translation, not official
**二** 当該年金の支払開始の日前又は当該満期返戻金等の支払の日前に当該損害保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該損害保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該保険料若しくは掛金の払込みに充てた場合における当該剰余金又は割戻金の額
art-184/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-3/item-2
The amount of surplus or rebate in the case where, before the date of commencement of payment of that annuity or before the date of payment of that maturity refund, etc., a distribution of surplus or a rebate was received under that casualty insurance policy or similar contract, or surplus distributed or rebate received under that casualty insurance policy or similar contract was applied to the payment of those insurance premiums or installments.
machine translation, not official
**第四項** 前二項に規定する満期返戻金等とは、次に掲げるものをいう。
art-184/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-4
The maturity refund, etc. prescribed in the preceding two paragraphs means the following:
machine translation, not official
**一** 第一項に規定する保険契約、法第七十七条第二項第一号に掲げる契約又は法第二百七条第三号に掲げる契約で損害保険契約に該当するもののうち保険期間の満了後満期返戻金を支払う旨の特約がされているものに基づき支払を受ける満期返戻金及び解約返戻金（第一項に規定する損害保険契約等に基づく年金として当該損害保険契約等の保険期間の満了後に支払われる満期返戻金を除く。）
art-184/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-4/item-1
Maturity refunds and cancellation refunds received under an insurance policy prescribed in paragraph (1), a contract set out in Article 77, paragraph (2), item (i) of the Act or a contract set out in Article 207, item (iii) of the Act, being a policy or contract that falls under a casualty insurance policy and for which a special agreement to pay a maturity refund after the expiry of the insurance period has been made (excluding maturity refunds paid after the expiry of the insurance period of a casualty insurance policy or similar contract prescribed in paragraph (1) as an annuity under that casualty insurance policy or similar contract);
machine translation, not official
**二** 法第七十七条第二項第二号に掲げる契約又は法第二百七条第三号に掲げる契約で損害保険契約以外のもののうち建物又は動産の共済期間中の耐存を共済事故とする共済に係る契約に基づき支払を受ける共済金（当該建物又は動産の耐存中に当該期間が満了したことによるものに限る。）及び解約返戻金
art-184/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-4/item-2
Mutual aid benefits (limited to those arising from the expiry of the period during the survival of the building or movables) and cancellation refunds received under a contract set out in Article 77, paragraph (2), item (ii) of the Act or a contract set out in Article 207, item (iii) of the Act, being a contract other than a casualty insurance policy that concerns mutual aid in which the mutual aid event is the survival of a building or movables throughout the mutual aid period;
machine translation, not official
**三** 保険業法第二条第十八項に規定する少額短期保険業者の締結した損害保険契約に類する保険契約のうち返戻金を支払う旨の特約がされているものに基づき支払を受ける返戻金
art-184/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-4/item-3
Refunds received under an insurance policy, of which a special agreement to pay a refund has been made, that is concluded by a small amount and short term insurer prescribed in Article 2, paragraph (18) of the Insurance Business Act and is similar to casualty insurance policies.
machine translation, not official
### 第百八十五条（相続等に係る生命保険契約等に基づく年金に係る雑所得の金額の計算） — Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc. Pertaining to Inheritance, etc.
caption: machine translation, not official
art-185 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185
**第一項** 第百八十三条第三項（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する生命保険契約等（以下この項及び次項において「生命保険契約等」という。）に基づく年金（同条第一項に規定する年金をいう。以下この条において同じ。）の支払を受ける居住者が、当該年金（当該年金に係る権利につき所得税法等の一部を改正する法律（平成二十二年法律第六号）第三条（相続税法の一部改正）の規定による改正前の相続税法（次条第一項において「旧相続税法」という。）第二十四条（定期金に関する権利の評価）の規定の適用があるもの（次項において「旧相続税法対象年金」という。）に限る。）に係る保険金受取人等に該当する場合には、当該居住者のその支払を受ける年分の当該年金に係る雑所得の金額の計算については、第百八十三条第一項の規定にかかわらず、次に定めるところによる。
art-185/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1
Where a Resident who receives payment of an annuity under a life insurance contract, etc. prescribed in Article 183, paragraph (3) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities under Life Insurance Contracts, etc.) (hereinafter referred to as "life insurance contract, etc." in this paragraph and the following paragraph) (an annuity meaning that prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) falls under an insurance beneficiary, etc. in relation to that annuity (limited to an annuity in respect of the right to which Article 24 (Valuation of Rights Relating to Periodic Payments) of the Inheritance Tax Act prior to the amendment by Article 3 (Partial Amendment of the Inheritance Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) (referred to as the "former Inheritance Tax Act" in paragraph (1) of the following Article) applies (referred to as an "annuity valued under the former inheritance tax rules" in the following paragraph)), the calculation of the amount of miscellaneous income pertaining to that annuity for that Resident for the year in which the Resident receives payment thereof is, notwithstanding the provisions of Article 183, paragraph (1), as follows:
machine translation, not official
**一** その年に支払を受ける確定年金（年金の支払開始の日（その日において年金の支払を受ける者が当該居住者以外の者である場合には、当該居住者が最初に年金の支払を受ける日。以下この項及び次項において「支払開始日」という。）において支払総額（年金の支払の基礎となる生命保険契約等において定められている年金の総額のうち当該居住者が支払を受ける金額をいい、支払開始日以後に当該生命保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額に相当する部分の金額を除く。以下この条において同じ。）が確定している年金をいう。以下この項及び次項において同じ。）の額（第七号の規定により総収入金額に算入される金額を除く。）のうち次に掲げる確定年金の区分に応じそれぞれ次に定める金額は、その年分の雑所得に係る総収入金額に算入する。
art-185/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1
Of the amount of a term-certain annuity received in that year (meaning an annuity for which the total amount payable (meaning, of the total amount of the annuity specified in the life insurance contract, etc. that forms the basis of payment of the annuity, the amount that the Resident receives, excluding the amount of the portion equivalent to the amount of surplus distributed or rebate received under that life insurance contract, etc. on or after the payment start date; the same applies hereinafter in this Article) is fixed on the date of commencement of payment of the annuity (where the person who receives payment of the annuity on that date is a person other than the Resident, the date on which the Resident first receives payment of the annuity; hereinafter referred to as the "payment start date" in this paragraph and the following paragraph); the same applies hereinafter in this paragraph and the following paragraph) (excluding the amount to be included in gross revenue pursuant to the provisions of item (vii)), the amount specified respectively in the following for the following categories of term-certain annuity is to be included in the gross revenue pertaining to miscellaneous income for that year:
machine translation, not official
**イ** 残存期間年数（当該居住者に係る支払開始日におけるその残存期間に係る年数をいい、当該年数に一年未満の端数を生じたときは、これを切り上げた年数をいう。以下この条において同じ。）が十年以下の確定年金 一課税単位当たりの金額（当該確定年金の支払総額に百分の四十（残存期間年数が五年以下である場合には、百分の三十）を乗じて計算した金額を課税単位数（残存期間年数に当該残存期間年数から一年を控除した年数を乗じてこれを二で除して計算した数をいう。）で除して計算した金額をいう。）に経過年数（支払開始日からその支払を受ける日までの年数をいい、当該年数に一年未満の端数を生じたときは、これを切り捨てた年数をいう。以下この項及び次項において同じ。）を乗じて計算した金額に係る支払年金対応額（当該計算した金額にその支払を受ける年金の額に係る月数を乗じてこれを十二で除して計算した金額をいう。以下この項及び次項において同じ。）の合計額
art-185/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1/sub-1
A term-certain annuity for which the number of years remaining (meaning the number of years of the remaining period as of the payment start date for that Resident, rounding up any fraction of less than one year; the same applies hereinafter in this Article) is 10 years or less: the sum of the amounts corresponding to the annuity paid (meaning the amount calculated by multiplying the calculated amount by the number of months pertaining to the amount of the annuity received and dividing the product by 12; the same applies hereinafter in this paragraph and the following paragraph) pertaining to the amount calculated by multiplying the amount per taxable unit (meaning the amount calculated by dividing the amount calculated by multiplying the total amount payable of that term-certain annuity by 40/100 (30/100 where the number of years remaining is five years or less) by the number of taxable units (meaning the number calculated by multiplying the number of years remaining by the number of years obtained by deducting one year from the number of years remaining and dividing the product by two)) by the elapsed years (meaning the number of years from the payment start date to the date of receipt of payment, rounding down any fraction of less than one year; the same applies hereinafter in this paragraph and the following paragraph);
machine translation, not official
**ロ** 残存期間年数が十年を超え五十五年以下の確定年金 当該確定年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
art-185/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1/sub-2
A term-certain annuity for which the number of years remaining exceeds 10 years and is 55 years or less: the sum of the amounts specified respectively in the following for the following categories of cases on the date of receipt of payment of that term-certain annuity:
machine translation, not official
**（１）** その支払を受ける日が特定期間（その支払開始日から残存期間年数から調整年数を控除した年数を経過する日までの期間をいう。ロにおいて同じ。）内の日である場合 当該確定年金の支払総額を総単位数（残存期間年数から調整年数を控除した年数に当該残存期間年数を乗じて計算した数をいう。）で除して計算した金額（ロにおいて「一単位当たりの金額」という。）に経過年数を乗じて計算した金額に係る支払年金対応額
art-185/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1/sub-2/sub2-1
Where the date of receipt of payment is a date within the specified period (meaning the period from the payment start date until the date on which the number of years obtained by deducting the adjustment years from the number of years remaining has elapsed; the same applies in (b)): the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the total amount payable of that term-certain annuity by the total number of units (meaning the number calculated by multiplying the number of years obtained by deducting the adjustment years from the number of years remaining by that number of years remaining) (referred to as the "amount per unit" in (b));
machine translation, not official
**（２）** その支払を受ける日が特定期間の終了の日後である場合 当該確定年金に係る一単位当たりの金額に残存期間年数から調整年数に一年を加えた年数を控除した年数を乗じて計算した金額に係る支払年金対応額
art-185/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1/sub-2/sub2-2
Where the date of receipt of payment is after the end date of the specified period: the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying the amount per unit pertaining to that term-certain annuity by the number of years obtained by deducting, from the number of years remaining, the number of years obtained by adding one year to the adjustment years;
machine translation, not official
**ハ** 残存期間年数が五十五年を超える確定年金 当該確定年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
art-185/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1/sub-3
A term-certain annuity for which the number of years remaining exceeds 55 years: the sum of the amounts specified respectively in the following for the following categories of cases on the date of receipt of payment of that term-certain annuity:
machine translation, not official
**（１）** その支払を受ける日が支払開始日から二十七年を経過する日までの期間内の日である場合 当該確定年金の支払総額を特定単位数（残存期間年数に二十七を乗じて計算した数をいう。）で除して計算した金額（ハにおいて「一特定単位当たりの金額」という。）に経過年数を乗じて計算した金額に係る支払年金対応額
art-185/par-1/item-1/sub-3/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1/sub-3/sub2-1
Where the date of receipt of payment is a date within the period until the date on which 27 years have elapsed from the payment start date: the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the total amount payable of that term-certain annuity by the number of specified units (meaning the number calculated by multiplying the number of years remaining by 27) (referred to as the "amount per specified unit" in (c));
machine translation, not official
**（２）** その支払を受ける日が支払開始日から二十七年を経過する日後である場合 当該確定年金に係る一特定単位当たりの金額に二十六を乗じて計算した金額に係る支払年金対応額
art-185/par-1/item-1/sub-3/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1/sub-3/sub2-2
Where the date of receipt of payment is after the date on which 27 years have elapsed from the payment start date: the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying the amount per specified unit pertaining to that term-certain annuity by 26;
machine translation, not official
**二** その年に支払を受ける終身年金（その支払開始日において支払総額が確定していない年金のうち、終身の年金で契約対象者（年金の支払の基礎となる生命保険契約等においてその者の生存が支払の条件とされている者をいう。以下この項において同じ。）の生存中に限り支払われるものをいう。以下この項及び次項において同じ。）の額（第七号の規定により総収入金額に算入される金額を除く。）のうち次に掲げる終身年金の区分に応じそれぞれ次に定める金額は、その年分の雑所得に係る総収入金額に算入する。
art-185/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
Of the amount of a whole-life annuity received in that year (meaning, of annuities for which the total amount payable is not fixed on the payment start date, a whole-life annuity that is paid only during the lifetime of the person covered by the contract (meaning a person whose survival is a condition of payment under the life insurance contract, etc. that forms the basis of payment of the annuity; the same applies hereinafter in this paragraph); the same applies hereinafter in this paragraph and the following paragraph) (excluding the amount to be included in gross revenue pursuant to the provisions of item (vii)), the amount specified respectively in the following for the following categories of whole-life annuity is to be included in the gross revenue pertaining to miscellaneous income for that year:
machine translation, not official
**イ** 支払開始日余命年数（当該契約対象者についての支払開始日における別表に定める余命年数をいう。以下この条において同じ。）が十年以下の終身年金 当該終身年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
art-185/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2/sub-1
A whole-life annuity for which the life expectancy at the payment start date (meaning the life expectancy for that person covered by the contract as of the payment start date, as specified in the Appended Table; the same applies hereinafter in this Article) is 10 years or less: the sum of the amounts specified respectively in the following for the following cases on the date of receipt of payment of that whole-life annuity:
machine translation, not official
**（１）** その支払を受ける日が余命期間（その支払開始日から支払開始日余命年数を経過する日までの期間をいう。以下この項及び次項第二号において同じ。）内の日である場合 当該終身年金の支払総額見込額（契約年額（年金の支払の基礎となる生命保険契約等において定められている年金の年額のうち当該居住者が支払を受ける金額をいい、支払開始日以後に当該生命保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額に相当する部分の金額を除く。以下この項及び次項において同じ。）に支払開始日余命年数を乗じて計算した金額をいう。以下この号及び同項第二号において同じ。）に百分の四十（支払開始日余命年数が五年以下である場合には、百分の三十）を乗じて計算した金額を課税単位数（支払開始日余命年数に当該支払開始日余命年数から一年を控除した年数を乗じてこれを二で除して計算した数をいう。）で除して計算した金額（イにおいて「一課税単位当たりの金額」という。）に経過年数を乗じて計算した金額に係る支払年金対応額
art-185/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2/sub-1/sub2-1
Where the date of receipt of payment is a date within the life expectancy period (meaning the period from the payment start date until the date on which the life expectancy at the payment start date has elapsed; the same applies hereinafter in this paragraph and in item (ii) of the following paragraph): the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying by the elapsed years the amount (referred to as the "amount per taxable unit" in (a)) calculated by dividing, by the number of taxable units (meaning the number calculated by multiplying the life expectancy at the payment start date by the number of years obtained by deducting one year from that life expectancy at the payment start date and dividing the product by two), the amount calculated by multiplying the estimated total amount payable of that whole-life annuity (meaning the amount calculated by multiplying the contract annual amount (meaning, of the annual amount of the annuity specified in the life insurance contract, etc. that forms the basis of payment of the annuity, the amount that the Resident receives, excluding the amount of the portion equivalent to the amount of surplus distributed or rebate received under that life insurance contract, etc. on or after the payment start date; the same applies hereinafter in this paragraph and the following paragraph) by the life expectancy at the payment start date; the same applies hereinafter in this item and in item (ii) of the following paragraph) by 40/100 (30/100 where the life expectancy at the payment start date is five years or less);
machine translation, not official
**（２）** その支払を受ける日が余命期間の終了の日後である場合 当該終身年金に係る一課税単位当たりの金額に支払開始日余命年数から一年を控除した年数を乗じて計算した金額に係る支払年金対応額
art-185/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2/sub-1/sub2-2
If the day on which the payment is received falls after the last day of the life expectancy period: the amount corresponding to the annuity paid relating to the amount calculated by multiplying the amount per taxable unit pertaining to that whole-life annuity by the number of years obtained by deducting one year from the life expectancy at the payment start date;
machine translation, not official
**ロ** 支払開始日余命年数が十年を超え五十五年以下の終身年金 当該終身年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
art-185/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2/sub-2
A whole-life annuity for which the life expectancy at the payment start date exceeds 10 years and is 55 years or less: the sum of the amounts specified respectively in the following for the following cases on the date of receipt of payment of that whole-life annuity:
machine translation, not official
**（１）** その支払を受ける日が特定期間（その支払開始日から支払開始日余命年数から調整年数を控除した年数を経過する日までの期間をいう。ロにおいて同じ。）内の日である場合 当該終身年金の支払総額見込額を総単位数（支払開始日余命年数から調整年数を控除した年数に当該支払開始日余命年数を乗じて計算した数をいう。）で除して計算した金額（ロにおいて「一単位当たりの金額」という。）に経過年数を乗じて計算した金額に係る支払年金対応額
art-185/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2/sub-2/sub2-1
Where the date of receipt of payment is a date within the specified period (meaning the period from the payment start date until the date on which the number of years obtained by deducting the adjustment years from the life expectancy at the payment start date has elapsed; the same applies in (b)): the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the estimated total amount payable of that whole-life annuity by the total number of units (meaning the number calculated by multiplying the number of years obtained by deducting the adjustment years from the life expectancy at the payment start date by that life expectancy at the payment start date) (referred to as the "amount per unit" in (b));
machine translation, not official
**（２）** その支払を受ける日が特定期間の終了の日後である場合 当該終身年金に係る一単位当たりの金額に支払開始日余命年数から調整年数に一年を加えた年数を控除した年数を乗じて計算した金額に係る支払年金対応額
art-185/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2/sub-2/sub2-2
Where the date of receipt of payment is after the end date of the specified period: the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying the amount per unit pertaining to that whole-life annuity by the number of years obtained by deducting, from the life expectancy at the payment start date, the number of years obtained by adding one year to the adjustment years;
machine translation, not official
**ハ** 支払開始日余命年数が五十五年を超える終身年金 当該終身年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
art-185/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2/sub-3
A whole-life annuity for which the life expectancy at the payment start date exceeds 55 years: the sum of the amounts specified respectively in the following for the following cases on the date of receipt of payment of that whole-life annuity:
machine translation, not official
**（１）** その支払を受ける日が支払開始日から二十七年を経過する日までの期間内の日である場合 当該終身年金の支払総額見込額を特定単位数（支払開始日余命年数に二十七を乗じて計算した数をいう。）で除して計算した金額（ハにおいて「一特定単位当たりの金額」という。）に経過年数を乗じて計算した金額に係る支払年金対応額
art-185/par-1/item-2/sub-3/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2/sub-3/sub2-1
Where the date of receipt of payment is a date within the period until the date on which 27 years have elapsed from the payment start date: the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the estimated total amount payable of that whole-life annuity by the number of specified units (meaning the number calculated by multiplying the life expectancy at the payment start date by 27) (referred to as the "amount per specified unit" in (c));
machine translation, not official
**（２）** その支払を受ける日が支払開始日から二十七年を経過する日後である場合 当該終身年金に係る一特定単位当たりの金額に二十六を乗じて計算した金額に係る支払年金対応額
art-185/par-1/item-2/sub-3/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2/sub-3/sub2-2
Where the date of receipt of payment is after the date on which 27 years have elapsed from the payment start date: the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying the amount per specified unit pertaining to that whole-life annuity by 26;
machine translation, not official
**三** その年に支払を受ける有期年金（その支払開始日において支払総額が確定していない年金のうち、有期の年金で契約対象者がその期間（以下この号及び次項第三号において「支払期間」という。）内に死亡した場合にはその死亡後の支払期間につき支払を行わないものをいう。以下この号及び同項第三号において同じ。）の額（第七号の規定により総収入金額に算入される金額を除く。）のうち当該有期年金について当該支払期間に係る年数（当該年数に一年未満の端数を生じたときは、これを切り上げた年数。以下この号及び同項第三号において「支払期間年数」という。）を残存期間年数とし、支払総額見込額（当該有期年金の契約年額に当該支払期間に係る月数を乗じてこれを十二で除して計算した金額をいう。）を支払総額とする確定年金とみなして第一号の規定の例により計算した金額は、その年分の雑所得に係る総収入金額に算入する。ただし、当該支払期間年数が支払開始日余命年数を超える場合には、当該有期年金について当該有期年金の契約年額に当該支払開始日余命年数を乗じて計算した金額を支払総額見込額（前号イ（１）に規定する支払総額見込額をいう。）とする終身年金とみなして前号の規定の例により計算した金額を、その年分の雑所得に係る総収入金額に算入する。
art-185/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-3
Of the amount of a term annuity received in that year (meaning, of annuities for which the total amount payable is not fixed on the payment start date, a term annuity under which, if the person covered by the contract dies within its period (hereinafter referred to as the "payment period" in this item and in item (iii) of the following paragraph), payment is not made for the payment period after the death; the same applies hereinafter in this item and in item (iii) of the following paragraph) (excluding the amount to be included in gross revenue pursuant to the provisions of item (vii)), the amount calculated pursuant to the provisions of item (i) by deeming that term annuity to be a term-certain annuity whose number of years remaining is the number of years pertaining to that payment period (rounding up any fraction of less than one year; hereinafter referred to as the "number of years in the payment period" in this item and in item (iii) of the following paragraph) and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that term annuity by the number of months pertaining to that payment period and dividing the product by 12) is to be included in the gross revenue pertaining to miscellaneous income for that year; provided, however, that where that number of years in the payment period exceeds the life expectancy at the payment start date, the amount calculated pursuant to the provisions of the preceding item by deeming that term annuity to be a whole-life annuity whose estimated total amount payable (meaning the estimated total amount payable prescribed in (a), (1) of the preceding item) is the amount calculated by multiplying the contract annual amount of that term annuity by the life expectancy at the payment start date is to be included in the gross revenue pertaining to miscellaneous income for that year;
machine translation, not official
**四** その年に支払を受ける特定終身年金（その支払開始日において支払総額が確定していない年金のうち、終身の年金で、契約対象者の生存中支払われるほか、当該契約対象者がその支払開始日以後一定期間（以下この項及び次項において「保証期間」という。）内に死亡した場合にはその死亡後においてもその保証期間の終了の日までその支払が継続されるものをいう。以下この号及び同項第四号において同じ。）の額（第七号の規定により総収入金額に算入される金額を除く。）のうち次に掲げる特定終身年金の区分に応じそれぞれ次に定める金額は、その年分の雑所得に係る総収入金額に算入する。
art-185/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-4
Of the amount of a specified whole-life annuity received in that year (meaning, of annuities for which the total amount payable is not fixed on the payment start date, a whole-life annuity that is paid during the lifetime of the person covered by the contract and, if that person dies within a certain period on or after the payment start date (hereinafter referred to as the "guaranteed period" in this paragraph and the following paragraph), continues to be paid after the death until the end date of the guaranteed period; the same applies hereinafter in this item and in item (iv) of the following paragraph) (excluding the amount to be included in gross revenue pursuant to the provisions of item (vii)), the amount specified respectively in the following for the following categories of specified whole-life annuity is to be included in the gross revenue pertaining to miscellaneous income for that year:
machine translation, not official
**イ** ロに掲げる特定終身年金以外の特定終身年金 当該特定終身年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
art-185/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-4/sub-1
A specified whole-life annuity other than the specified whole-life annuity set out in (b): the sum of the amounts specified respectively in the following for the following cases on the date of receipt of payment of that specified whole-life annuity:
machine translation, not official
**（１）** その支払を受ける日が保証期間内の日である場合 当該特定終身年金について当該保証期間に係る年数（当該年数に一年未満の端数を生じたときは、これを切り上げた年数。以下この項及び次項において「保証期間年数」という。）を残存期間年数とし、支払総額見込額（当該特定終身年金の契約年額に当該保証期間に係る月数を乗じてこれを十二で除して計算した金額をいう。）を支払総額とする確定年金とみなして第一号の規定の例により計算した金額
art-185/par-1/item-4/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-4/sub-1/sub2-1
If the day on which the payment is received falls within the guaranteed period: the amount calculated pursuant to the provisions of item (i) by deeming that specified whole-life annuity to be a term-certain annuity whose number of years remaining is the number of years pertaining to that guaranteed period (rounding up any fraction of less than one year; hereinafter referred to as the "number of years in the guaranteed period" in this paragraph and the following paragraph) and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that specified whole-life annuity by the number of months pertaining to that guaranteed period and dividing the product by 12);
machine translation, not official
**（２）** その支払を受ける日が保証期間の終了の日後である場合 当該保証期間の最終の支払の日において支払を受けた特定終身年金の額のうち（１）の規定により雑所得に係る総収入金額に算入するものとされる金額
art-185/par-1/item-4/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-4/sub-1/sub2-2
If the day on which the payment is received falls after the end of the guaranteed period: the portion of the amount of the specified whole-life annuity received on the day of the last payment in that guaranteed period that is to be included in gross revenue pertaining to miscellaneous income under the provisions of (1);
machine translation, not official
**ロ** （１）に掲げる金額が（２）に掲げる金額を超える特定終身年金 当該特定終身年金について（１）の終身年金とみなして第二号の規定の例により計算した金額
art-185/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-4/sub-2
A specified whole-life annuity for which the amount set out in (1) exceeds the amount set out in (2): the amount calculated pursuant to the provisions of item (ii) by deeming that specified whole-life annuity to be the whole-life annuity referred to in (1);
machine translation, not official
**（１）** 余命期間内の各年において当該特定終身年金について当該特定終身年金の契約年額に支払開始日余命年数を乗じて計算した金額を支払総額見込額（第二号イ（１）に規定する支払総額見込額をいう。）とする終身年金とみなして同号の規定の例により計算した金額の総額を当該支払総額見込額から控除した金額
art-185/par-1/item-4/sub-2/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-4/sub-2/sub2-1
The amount obtained by deducting, from that estimated total amount payable, the total of the amounts calculated for each year within the life expectancy period by deeming that specified whole-life annuity to be a whole-life annuity whose estimated total amount payable (meaning the estimated total amount payable prescribed in item (ii), (a), (1)) is the amount calculated by multiplying the contract annual amount of that specified whole-life annuity by the life expectancy at the payment start date, pursuant to the provisions of that item;
machine translation, not official
**（２）** 保証期間内の各年において当該特定終身年金についてイ（１）の確定年金とみなして第一号の規定の例により計算した金額の総額をイ（１）に規定する支払総額見込額から控除した金額
art-185/par-1/item-4/sub-2/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-4/sub-2/sub2-2
The amount obtained by deducting, from the estimated total amount payable prescribed in (a), (1), the total of the amounts calculated for each year within the guaranteed period pursuant to the provisions of item (i) by deeming that specified whole-life annuity to be the term-certain annuity referred to in (a), (1);
machine translation, not official
**五** その年に支払を受ける特定有期年金（その支払開始日において支払総額が確定していない年金のうち、有期の年金で契約対象者が保証期間内に死亡した場合にはその死亡後においてもその保証期間の終了の日までその支払が継続されるものをいう。以下この号及び次項第五号において同じ。）の額（第七号の規定により総収入金額に算入される金額を除く。）のうち当該特定有期年金について当該有期の期間（以下この号及び同項第五号において「支払期間」という。）に係る年数（当該年数に一年未満の端数を生じたときは、これを切り上げた年数。以下この号及び同項第五号において「支払期間年数」という。）を残存期間年数とし、支払総額見込額（当該特定有期年金の契約年額に当該支払期間に係る月数を乗じてこれを十二で除して計算した金額をいう。）を支払総額とする確定年金とみなして第一号の規定の例により計算した金額は、その年分の雑所得に係る総収入金額に算入する。ただし、当該支払期間年数が支払開始日余命年数を超える場合には、次に掲げる特定有期年金の区分に応じそれぞれ次に定める金額を、その年分の雑所得に係る総収入金額に算入する。
art-185/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-5
Of the amount of a specified fixed-term annuity received in that year (meaning, of annuities for which the total amount payable is not fixed on the payment start date, a term annuity under which, if the person covered by the contract dies within the guaranteed period, payment continues after the death until the end date of the guaranteed period; the same applies hereinafter in this item and in item (v) of the following paragraph) (excluding the amount to be included in gross revenue pursuant to the provisions of item (vii)), the amount calculated pursuant to the provisions of item (i) by deeming that specified fixed-term annuity to be a term-certain annuity whose number of years remaining is the number of years pertaining to that fixed term (hereinafter referred to as the "payment period" in this item and in item (v) of the following paragraph) (rounding up any fraction of less than one year; hereinafter referred to as the "number of years in the payment period" in this item and in item (v) of the following paragraph) and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that specified fixed-term annuity by the number of months pertaining to that payment period and dividing the product by 12) is to be included in the gross revenue pertaining to miscellaneous income for that year; provided, however, that where that number of years in the payment period exceeds the life expectancy at the payment start date, the amount specified respectively in the following for the following categories of specified fixed-term annuity is to be included in the gross revenue pertaining to miscellaneous income for that year:
machine translation, not official
**イ** ロに掲げる特定有期年金以外の特定有期年金 当該特定有期年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
art-185/par-1/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-5/sub-1
A specified fixed-term annuity other than the specified fixed-term annuity set out in (b): the sum of the amounts prescribed respectively in the following for the following cases on the date of receipt of payment of that specified fixed-term annuity:
machine translation, not official
**（１）** その支払を受ける日が保証期間内の日である場合 当該特定有期年金について保証期間年数を残存期間年数とし、支払総額見込額（当該特定有期年金の契約年額に当該保証期間に係る月数を乗じてこれを十二で除して計算した金額をいう。）を支払総額とする確定年金とみなして第一号の規定の例により計算した金額
art-185/par-1/item-5/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-5/sub-1/sub2-1
If the day on which the payment is received falls within the guaranteed period: the amount calculated pursuant to the provisions of item (i) by deeming that specified fixed-term annuity to be a term-certain annuity whose number of years remaining is the number of years in the guaranteed period and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that specified fixed-term annuity by the number of months in that guaranteed period and dividing the product by 12);
machine translation, not official
**（２）** その支払を受ける日が保証期間の終了の日後である場合 当該保証期間の最終の支払の日において支払を受けた特定有期年金の額のうち（１）の規定により雑所得に係る総収入金額に算入するものとされる金額
art-185/par-1/item-5/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-5/sub-1/sub2-2
If the day on which the payment is received falls after the end of the guaranteed period: the portion of the amount of the specified fixed-term annuity received on the day of the last payment in that guaranteed period that is to be included in gross revenue pertaining to miscellaneous income under the provisions of (1);
machine translation, not official
**ロ** （１）に掲げる金額が（２）に掲げる金額を超える特定有期年金 当該特定有期年金について（１）の終身年金とみなして第二号の規定の例により計算した金額
art-185/par-1/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-5/sub-2
A specified fixed-term annuity for which the amount set out in (1) exceeds the amount set out in (2): the amount calculated pursuant to the provisions of item (ii) by deeming that specified fixed-term annuity to be the whole-life annuity referred to in (1);
machine translation, not official
**（１）** 余命期間内の各年において当該特定有期年金について当該特定有期年金の契約年額に当該支払開始日余命年数を乗じて計算した金額を支払総額見込額（第二号イ（１）に規定する支払総額見込額をいう。）とする終身年金とみなして同号の規定の例により計算した金額の総額を当該支払総額見込額から控除した金額
art-185/par-1/item-5/sub-2/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-5/sub-2/sub2-1
The amount obtained by deducting, from that estimated total amount payable, the total of the amounts calculated for each year within the life expectancy period by deeming that specified fixed-term annuity to be a whole-life annuity whose estimated total amount payable (meaning the estimated total amount payable prescribed in item (ii), (a), (1)) is the amount calculated by multiplying the contract annual amount of that specified fixed-term annuity by that life expectancy at the payment start date, pursuant to the provisions of that item;
machine translation, not official
**（２）** 保証期間内の各年において当該特定有期年金についてイ（１）の確定年金とみなして第一号の規定の例により計算した金額の総額をイ（１）に規定する支払総額見込額から控除した金額
art-185/par-1/item-5/sub-2/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-5/sub-2/sub2-2
The amount obtained by deducting, from the estimated total amount payable prescribed in (a), (1), the total of the amounts calculated for each year within the guaranteed period pursuant to the provisions of item (i) by deeming that specified fixed-term annuity to be the term-certain annuity referred to in (a), (1);
machine translation, not official
**六** その支払を受ける年金につき第一号又は第二号（前三号の規定によりその例によることとされる場合を含む。）の規定により計算した支払年金対応額がその支払を受ける年金の額以上である場合には、前各号の規定にかかわらず、これらの規定により計算した支払年金対応額は、第一号又は第二号に規定する一課税単位当たりの金額、一単位当たりの金額又は一特定単位当たりの金額の整数倍の金額に当該年金の額に係る月数を乗じてこれを十二で除して計算した金額のうち当該年金の額に満たない最も多い金額とする。
art-185/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-6
Where the amount corresponding to the annuity paid calculated pursuant to the provisions of item (i) or (ii) (including the case where those provisions are to be followed under the provisions of the preceding three items) for the annuity received is the amount of that annuity received or more, notwithstanding the provisions of the preceding items, the amount corresponding to the annuity paid calculated pursuant to those provisions is the largest amount less than the amount of that annuity out of the amounts calculated by multiplying a whole-number multiple of the amount per taxable unit, the amount per unit or the amount per specified unit prescribed in item (i) or (ii) by the number of months pertaining to the amount of that annuity and dividing the product by 12;
machine translation, not official
**七** 当該年金の支払開始日以後に当該年金の支払の基礎となる生命保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額は、その年分の雑所得に係る総収入金額に算入する。
art-185/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-7
The amount of surplus distributed or rebate received on or after the payment start date of that annuity under the life insurance contract, etc. that forms the basis of payment of that annuity is to be included in the gross revenue pertaining to miscellaneous income for that year;
machine translation, not official
**八** その年に支払を受ける当該年金（当該年金の支払開始の日における当該年金の支払を受ける者（次号において「当初年金受取人」という。）が当該居住者である場合の年金に限る。）の額（第一号から第六号までの規定により総収入金額に算入される部分の金額に限る。）に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額は、その年分の雑所得の金額の計算上、必要経費に算入する。
art-185/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-8
The amount calculated by multiplying the amount of that annuity received in that year (limited to an annuity where the person who receives payment of that annuity on the date of commencement of payment of that annuity (referred to as the "original annuity recipient" in the following item) is that Resident) (limited to the portion included in gross revenue pursuant to the provisions of items (i) through (vi)) by the ratio of the amount set out in (b) to the amount set out in (a) is to be included in necessary expenses in calculating the amount of miscellaneous income for that year.
machine translation, not official
**イ** 次に掲げる年金の区分に応じそれぞれ次に定める金額
art-185/par-1/item-8/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-8/sub-1
the amount prescribed respectively in the following for the following categories of annuity:
machine translation, not official
**（１）** その支払開始日において支払総額が確定している年金 当該支払総額
art-185/par-1/item-8/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-8/sub-1/sub2-1
an annuity for which the total amount payable has been fixed as of its payment start date: that total amount payable;
machine translation, not official
**（２）** その支払開始日において支払総額が確定していない年金 第二号から第五号までの規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額
art-185/par-1/item-8/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-8/sub-1/sub2-2
an annuity for which the total amount payable has not been fixed as of its payment start date: the estimated total amount payable that is to be the basis for calculating the amount deemed to be included in gross revenues pertaining to miscellaneous income for that year under items (ii) to (v);
machine translation, not official
**ロ** 当該生命保険契約等に係る保険料又は掛金の総額
art-185/par-1/item-8/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-8/sub-2
the total amount of insurance premiums or installments pertaining to that life insurance contract, etc.;
machine translation, not official
**九** その年において支払を受ける当該年金の当初年金受取人が当該居住者以外の者である場合におけるその年分の雑所得の金額の計算上必要経費に算入する金額は、当該年金の額（第一号から第六号までの規定により総収入金額に算入される部分の金額に限る。）に、当該当初年金受取人に係る当該年金の支払開始の日における第百八十三条第一項第二号又は前号に規定する割合を乗じて計算した金額とする。
art-185/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-9
if the original annuity recipient of the annuity received in that year is a person other than that Resident, the amount to be included in necessary expenses in calculating the amount of miscellaneous income for that year is the amount calculated by multiplying the amount of that annuity (limited to the portion included in gross revenues under items (i) to (vi)) by the ratio prescribed in Article 183, paragraph (1), item (ii) or the preceding item as of the payment start date of that annuity for that original annuity recipient.
machine translation, not official
**十** 当該生命保険契約等が年金のほか一時金を支払う内容のものである場合には、第八号ロに掲げる保険料又は掛金の総額は、当該生命保険契約等に係る保険料又は掛金の総額に、同号イ（１）又は（２）に定める支払総額又は支払総額見込額と当該一時金の額との合計額のうちに当該支払総額又は支払総額見込額の占める割合を乗じて計算した金額とする。
art-185/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-10
if that life insurance contract, etc. provides for payment of a lump sum in addition to the annuity, the total amount of insurance premiums or installments set out in item (viii), (b) is the amount calculated by multiplying the total amount of insurance premiums or installments pertaining to that life insurance contract, etc. by the proportion that the total amount payable or estimated total amount payable prescribed in (a)(1) or (2) of that item occupies in the sum of that total amount payable or estimated total amount payable and the amount of that lump sum.
machine translation, not official
**十一** 第八号及び前号に規定する割合は、小数点以下二位まで算出し、三位以下を切り上げたところによる。
art-185/par-1/item-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-11
the ratios prescribed in item (viii) and the preceding item are calculated to two decimal places, rounding up any fraction at the third decimal place or below.
machine translation, not official
**第二項** 生命保険契約等に基づく年金の支払を受ける居住者が、当該年金（旧相続税法対象年金を除く。）に係る保険金受取人等に該当する場合には、当該居住者のその支払を受ける年分の当該年金に係る雑所得の金額の計算については、第百八十三条第一項の規定にかかわらず、次に定めるところによる。この場合において、必要経費に算入する金額の計算については、前項第八号から第十一号までの規定を準用する。
art-185/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2
if a Resident who receives payment of an annuity under a life insurance contract, etc. falls under an insurance beneficiary, etc. pertaining to that annuity (excluding an annuity valued under the former inheritance tax rules), the amount of miscellaneous income pertaining to that annuity of that Resident for the year in which the payment is received is calculated as provided below, notwithstanding Article 183, paragraph (1); in this case, the provisions of items (viii) to (xi) of the preceding paragraph apply mutatis mutandis to the calculation of the amount to be included in necessary expenses.
machine translation, not official
**一** その年に支払を受ける確定年金の額（第七号の規定により総収入金額に算入される金額を除く。）のうち次に掲げる確定年金の区分に応じそれぞれ次に定める金額は、その年分の雑所得に係る総収入金額に算入する。
art-185/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-1
of the amount of the term-certain annuity received in that year (excluding the amount included in gross revenues under item (vii)), the amount prescribed respectively in the following for the following categories of term-certain annuity is to be included in gross revenues pertaining to miscellaneous income for that year.
machine translation, not official
**イ** 相続税評価割合が百分の五十を超える確定年金 一課税単位当たりの金額（当該確定年金の支払総額に課税割合を乗じて計算した金額を課税単位数（残存期間年数に当該残存期間年数から一年を控除した年数を乗じてこれを二で除して計算した数をいう。）で除して計算した金額をいう。）に経過年数を乗じて計算した金額に係る支払年金対応額の合計額
art-185/par-2/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-1/sub-1
a term-certain annuity for which the inheritance tax valuation ratio exceeds 50 percent: the total of the amounts corresponding to the annuity paid relating to the amount calculated by multiplying the amount per taxable unit (meaning the amount calculated by dividing the amount calculated by multiplying the total amount payable of that term-certain annuity by the taxable ratio by the number of taxable units (meaning the number calculated by multiplying the number of years remaining by the number of years obtained by deducting one year from that number of years remaining, and dividing the product by two)) by the elapsed years;
machine translation, not official
**ロ** 相続税評価割合が百分の五十以下の確定年金 当該確定年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
art-185/par-2/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-1/sub-2
a term-certain annuity for which the inheritance tax valuation ratio is 50 percent or less: the total of the amounts prescribed respectively in the following for the following cases on the day on which payment of that term-certain annuity is received;
machine translation, not official
**（１）** その支払を受ける日が特定期間（その支払開始日から特定期間年数を経過する日までの期間をいう。ロにおいて同じ。）内の日である場合 当該確定年金の支払総額を総単位数（特定期間年数に残存期間年数を乗じて計算した数をいう。）で除して計算した金額（ロにおいて「一単位当たりの金額」という。）に経過年数を乗じて計算した金額に係る支払年金対応額
art-185/par-2/item-1/sub-2/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-1/sub-2/sub2-1
if the day on which the payment is received falls within the specified period (meaning the period from the payment start date until the day on which the specified period years have elapsed; the same applies in (b)): the amount corresponding to the annuity paid relating to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the total amount payable of that term-certain annuity by the total number of units (meaning the number calculated by multiplying the specified period years by the number of years remaining) (referred to as the "amount per unit" in (b));
machine translation, not official
**（２）** その支払を受ける日が特定期間の終了の日後である場合 当該確定年金に係る一単位当たりの金額に特定期間年数を乗じて計算した金額から一円を控除した金額に係る支払年金対応額
art-185/par-2/item-1/sub-2/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-1/sub-2/sub2-2
if the day on which the payment is received falls after the last day of the specified period: the amount corresponding to the annuity paid relating to the amount obtained by deducting one yen from the amount calculated by multiplying the amount per unit pertaining to that term-certain annuity by the specified period years;
machine translation, not official
**二** その年に支払を受ける終身年金の額（第七号の規定により総収入金額に算入される金額を除く。）のうち次に掲げる終身年金の区分に応じそれぞれ次に定める金額は、その年分の雑所得に係る総収入金額に算入する。
art-185/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-2
of the amount of the whole-life annuity received in that year (excluding the amount included in gross revenues under item (vii)), the amount prescribed respectively in the following for the following categories of whole-life annuity is to be included in gross revenues pertaining to miscellaneous income for that year.
machine translation, not official
**イ** 相続税評価割合が百分の五十を超える終身年金 当該終身年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
art-185/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-2/sub-1
a whole-life annuity for which the inheritance tax valuation ratio exceeds 50 percent: the total of the amounts prescribed respectively in the following for the following cases on the day on which payment of that whole-life annuity is received;
machine translation, not official
**（１）** その支払を受ける日が余命期間内の日である場合 当該終身年金の支払総額見込額に課税割合を乗じて計算した金額を課税単位数（支払開始日余命年数に当該支払開始日余命年数から一年を控除した年数を乗じてこれを二で除して計算した数をいう。）で除して計算した金額（イにおいて「一課税単位当たりの金額」という。）に経過年数を乗じて計算した金額に係る支払年金対応額
art-185/par-2/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-2/sub-1/sub2-1
if the day on which the payment is received falls within the life expectancy period: the amount corresponding to the annuity paid relating to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the amount calculated by multiplying the estimated total amount payable of that whole-life annuity by the taxable ratio by the number of taxable units (meaning the number calculated by multiplying the life expectancy at the payment start date by the number of years obtained by deducting one year from that life expectancy at the payment start date, and dividing the product by two) (referred to as the "amount per taxable unit" in (a));
machine translation, not official
**（２）** その支払を受ける日が余命期間の終了の日後である場合 当該終身年金に係る一課税単位当たりの金額に支払開始日余命年数から一年を控除した年数を乗じて計算した金額に係る支払年金対応額
art-185/par-2/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-2/sub-1/sub2-2
if the day on which the payment is received falls after the last day of the life expectancy period: the amount corresponding to the annuity paid relating to the amount calculated by multiplying the amount per taxable unit pertaining to that whole-life annuity by the number of years obtained by deducting one year from the life expectancy at the payment start date;
machine translation, not official
**ロ** 相続税評価割合が百分の五十以下の終身年金 当該終身年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
art-185/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-2/sub-2
a whole-life annuity for which the inheritance tax valuation ratio is 50 percent or less: the total of the amounts prescribed respectively in the following for the following cases on the day on which payment of that whole-life annuity is received;
machine translation, not official
**（１）** その支払を受ける日が特定期間（その支払開始日から特定期間年数を経過する日までの期間をいう。ロにおいて同じ。）内の日である場合 当該終身年金の支払総額見込額を総単位数（特定期間年数に支払開始日余命年数を乗じて計算した数をいう。）で除して計算した金額（ロにおいて「一単位当たりの金額」という。）に経過年数を乗じて計算した金額に係る支払年金対応額
art-185/par-2/item-2/sub-2/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-2/sub-2/sub2-1
if the day on which the payment is received falls within the specified period (meaning the period from the payment start date until the day on which the specified period years have elapsed; the same applies in (b)): the amount corresponding to the annuity paid relating to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the estimated total amount payable of that whole-life annuity by the total number of units (meaning the number calculated by multiplying the specified period years by the life expectancy at the payment start date) (referred to as the "amount per unit" in (b));
machine translation, not official
**（２）** その支払を受ける日が特定期間の終了の日後である場合 当該終身年金に係る一単位当たりの金額に特定期間年数を乗じて計算した金額から一円を控除した金額に係る支払年金対応額
art-185/par-2/item-2/sub-2/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-2/sub-2/sub2-2
if the day on which the payment is received falls after the last day of the specified period: the amount corresponding to the annuity paid relating to the amount obtained by deducting one yen from the amount calculated by multiplying the amount per unit pertaining to that whole-life annuity by the specified period years;
machine translation, not official
**三** その年に支払を受ける有期年金の額（第七号の規定により総収入金額に算入される金額を除く。）のうち当該有期年金について支払期間年数を残存期間年数とし、支払総額見込額（当該有期年金の契約年額に支払期間に係る月数を乗じてこれを十二で除して計算した金額をいう。）を支払総額とする確定年金とみなして第一号の規定の例により計算した金額は、その年分の雑所得に係る総収入金額に算入する。ただし、当該支払期間年数が支払開始日余命年数を超える場合には、当該有期年金について当該有期年金の契約年額に当該支払開始日余命年数を乗じて計算した金額を支払総額見込額（前項第二号イ（１）に規定する支払総額見込額をいう。）とする終身年金とみなして前号の規定の例により計算した金額を、その年分の雑所得に係る総収入金額に算入する。
art-185/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-3
of the amount of the term annuity received in that year (excluding the amount included in gross revenues under item (vii)), the amount calculated pursuant to the provisions of item (i) by deeming that term annuity to be a term-certain annuity whose number of years remaining is the number of years in the payment period and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that term annuity by the number of months in the payment period and dividing the product by twelve) is to be included in gross revenues pertaining to miscellaneous income for that year; provided, however, that if that number of years in the payment period exceeds the life expectancy at the payment start date, the amount calculated pursuant to the provisions of the preceding item by deeming that term annuity to be a whole-life annuity whose estimated total amount payable (meaning the estimated total amount payable prescribed in item (ii), (a)(1) of the preceding paragraph) is the amount calculated by multiplying the contract annual amount of that term annuity by that life expectancy at the payment start date is to be included in gross revenues pertaining to miscellaneous income for that year.
machine translation, not official
**四** その年に支払を受ける特定終身年金の額（第七号の規定により総収入金額に算入される金額を除く。）のうち当該特定終身年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額は、その年分の雑所得に係る総収入金額に算入する。ただし、支払開始日余命年数が保証期間年数を超える場合には、当該特定終身年金について当該特定終身年金の契約年額に当該支払開始日余命年数を乗じて計算した金額を支払総額見込額（前項第二号イ（１）に規定する支払総額見込額をいう。）とする終身年金とみなして第二号の規定の例により計算した金額を、その年分の雑所得に係る総収入金額に算入する。
art-185/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-4
of the amount of the specified whole-life annuity received in that year (excluding the amount included in gross revenues under item (vii)), the amount prescribed respectively in the following for the following cases on the day on which payment of that specified whole-life annuity is received is to be included in gross revenues pertaining to miscellaneous income for that year; provided, however, that if the life expectancy at the payment start date exceeds the number of years in the guaranteed period, the amount calculated pursuant to the provisions of item (ii) by deeming that specified whole-life annuity to be a whole-life annuity whose estimated total amount payable (meaning the estimated total amount payable prescribed in item (ii), (a)(1) of the preceding paragraph) is the amount calculated by multiplying the contract annual amount of that specified whole-life annuity by that life expectancy at the payment start date is to be included in gross revenues pertaining to miscellaneous income for that year.
machine translation, not official
**イ** その支払を受ける日が保証期間内の日である場合 当該特定終身年金について当該保証期間年数を残存期間年数とし、支払総額見込額（当該特定終身年金の契約年額に当該保証期間に係る月数を乗じてこれを十二で除して計算した金額をいう。）を支払総額とする確定年金とみなして第一号の規定の例により計算した金額
art-185/par-2/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-4/sub-1
if the day on which the payment is received falls within the guaranteed period: the amount calculated pursuant to the provisions of item (i) by deeming that specified whole-life annuity to be a term-certain annuity whose number of years remaining is that number of years in the guaranteed period and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that specified whole-life annuity by the number of months in that guaranteed period and dividing the product by twelve);
machine translation, not official
**ロ** その支払を受ける日が保証期間の終了の日後である場合 当該保証期間の最終の支払の日において支払を受けた特定終身年金の額のうちイの規定により雑所得に係る総収入金額に算入するものとされる金額
art-185/par-2/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-4/sub-2
if the day on which the payment is received falls after the end of the guaranteed period: the portion of the amount of the specified whole-life annuity received on the day of the last payment in that guaranteed period that is to be included in gross revenues pertaining to miscellaneous income under the provisions of (a);
machine translation, not official
**五** その年に支払を受ける特定有期年金の額（第七号の規定により総収入金額に算入される金額を除く。）のうち当該特定有期年金について支払期間年数を残存期間年数とし、支払総額見込額（当該特定有期年金の契約年額に支払期間に係る月数を乗じてこれを十二で除して計算した金額をいう。）を支払総額とする確定年金とみなして第一号の規定の例により計算した金額は、その年分の雑所得に係る総収入金額に算入する。ただし、当該支払期間年数が支払開始日余命年数を超える場合には、次に掲げる特定有期年金の区分に応じそれぞれ次に定める金額を、その年分の雑所得に係る総収入金額に算入する。
art-185/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-5
of the amount of the specified fixed-term annuity received in that year (excluding the amount included in gross revenues under item (vii)), the amount calculated pursuant to the provisions of item (i) by deeming that specified fixed-term annuity to be a term-certain annuity whose number of years remaining is the number of years in the payment period and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that specified fixed-term annuity by the number of months in the payment period and dividing the product by twelve) is to be included in gross revenues pertaining to miscellaneous income for that year; provided, however, that if that number of years in the payment period exceeds the life expectancy at the payment start date, the amount prescribed respectively in the following for the following categories of specified fixed-term annuity is to be included in gross revenues pertaining to miscellaneous income for that year.
machine translation, not official
**イ** ロに掲げる特定有期年金以外の特定有期年金 当該特定有期年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
art-185/par-2/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-5/sub-1
a specified fixed-term annuity other than a specified fixed-term annuity set out in (b): the total of the amounts prescribed respectively in the following for the following cases on the day on which payment of that specified fixed-term annuity is received;
machine translation, not official
**（１）** その支払を受ける日が保証期間内の日である場合 当該特定有期年金について保証期間年数を残存期間年数とし、支払総額見込額（当該特定有期年金の契約年額に当該保証期間に係る月数を乗じてこれを十二で除して計算した金額をいう。）を支払総額とする確定年金とみなして第一号の規定の例により計算した金額
art-185/par-2/item-5/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-5/sub-1/sub2-1
if the day on which the payment is received falls within the guaranteed period: the amount calculated pursuant to the provisions of item (i) by deeming that specified fixed-term annuity to be a term-certain annuity whose number of years remaining is the number of years in the guaranteed period and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that specified fixed-term annuity by the number of months in that guaranteed period and dividing the product by twelve);
machine translation, not official
**（２）** その支払を受ける日が保証期間の終了の日後である場合 当該保証期間の最終の支払の日において支払を受けた特定有期年金の額のうち（１）の規定により雑所得に係る総収入金額に算入するものとされる金額
art-185/par-2/item-5/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-5/sub-1/sub2-2
if the day on which the payment is received falls after the end of the guaranteed period: the portion of the amount of the specified fixed-term annuity received on the day of the last payment in that guaranteed period that is to be included in gross revenues pertaining to miscellaneous income under the provisions of (1);
machine translation, not official
**ロ** 支払開始日余命年数が当該保証期間年数を超える特定有期年金 当該特定有期年金について当該特定有期年金の契約年額に当該支払開始日余命年数を乗じて計算した金額を支払総額見込額（前項第二号イ（１）に規定する支払総額見込額をいう。）とする終身年金とみなして第二号の規定の例により計算した金額
art-185/par-2/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-5/sub-2
a specified fixed-term annuity for which the life expectancy at the payment start date exceeds that number of years in the guaranteed period: the amount calculated pursuant to the provisions of item (ii) by deeming that specified fixed-term annuity to be a whole-life annuity whose estimated total amount payable (meaning the estimated total amount payable prescribed in item (ii), (a)(1) of the preceding paragraph) is the amount calculated by multiplying the contract annual amount of that specified fixed-term annuity by that life expectancy at the payment start date;
machine translation, not official
**六** その支払を受ける年金につき第一号又は第二号（前三号の規定によりその例によることとされる場合を含む。）の規定により計算した支払年金対応額がその支払を受ける年金の額以上である場合には、前各号の規定にかかわらず、これらの規定により計算した支払年金対応額は、第一号又は第二号に規定する一課税単位当たりの金額又は一単位当たりの金額の整数倍の金額に当該年金の額に係る月数を乗じてこれを十二で除して計算した金額のうち当該年金の額に満たない最も多い金額とする。
art-185/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-6
if the amount corresponding to the annuity paid calculated pursuant to the provisions of item (i) or (ii) (including the case where those provisions are applied by the preceding three items) for the annuity received is equal to or more than the amount of the annuity received, then notwithstanding the preceding items, the amount corresponding to the annuity paid calculated pursuant to those provisions is the largest amount, among the amounts calculated by multiplying a whole-number multiple of the amount per taxable unit or the amount per unit prescribed in item (i) or (ii) by the number of months pertaining to the amount of that annuity and dividing the product by twelve, that is less than the amount of that annuity.
machine translation, not official
**七** 当該年金の支払開始日以後に当該年金の支払の基礎となる生命保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額は、その年分の雑所得に係る総収入金額に算入する。
art-185/par-2/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-7
The amount of surplus distributed or rebate received on or after the payment start date of that annuity under the life insurance contract, etc. that forms the basis of payment of that annuity is to be included in the gross revenue pertaining to miscellaneous income for that year.
machine translation, not official
**第三項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-185/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 保険金受取人等 次に掲げる者をいう。
art-185/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-1
Insurance beneficiary, etc.: means the following persons:
machine translation, not official
**イ** 相続税法第三条第一項第一号（相続又は遺贈により取得したものとみなす場合）に規定する保険金受取人
art-185/par-3/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-1/sub-1
An insurance beneficiary prescribed in Article 3, paragraph (1), item (i) (Cases Deemed to Have Been Acquired by Inheritance or Bequest) of the Inheritance Tax Act;
machine translation, not official
**ロ** 相続税法第三条第一項第五号に規定する定期金受取人となつた場合における当該定期金受取人
art-185/par-3/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-1/sub-2
A periodic payment recipient, where a person has become the periodic payment recipient prescribed in Article 3, paragraph (1), item (v) of the Inheritance Tax Act;
machine translation, not official
**ハ** 相続税法第三条第一項第六号に規定する定期金に関する権利を取得した者
art-185/par-3/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-1/sub-3
A person who has acquired the right relating to periodic payments prescribed in Article 3, paragraph (1), item (vi) of the Inheritance Tax Act;
machine translation, not official
**ニ** 相続税法第五条第一項（贈与により取得したものとみなす場合）（同条第二項において準用する場合を含む。）に規定する保険金受取人
art-185/par-3/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-1/sub-4
An insurance beneficiary prescribed in Article 5, paragraph (1) (Cases Deemed to Have Been Acquired by Gift) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article);
machine translation, not official
**ホ** 相続税法第六条第一項（贈与により取得したものとみなす場合）（同条第二項において準用する場合を含む。）に規定する定期金受取人
art-185/par-3/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-1/sub-5
A periodic payment recipient prescribed in Article 6, paragraph (1) (Cases Deemed to Have Been Acquired by Gift) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article);
machine translation, not official
**ヘ** 相続税法第六条第三項に規定する定期金受取人
art-185/par-3/item-1/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-1/sub-6
A periodic payment recipient prescribed in Article 6, paragraph (3) of the Inheritance Tax Act;
machine translation, not official
**ト** 相続、遺贈又は個人からの贈与により保険金受取人又は定期金受取人となつた者
art-185/par-3/item-1/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-1/sub-7
A person who has become an insurance beneficiary or periodic payment recipient by inheritance, bequest or a gift from an individual;
machine translation, not official
**二** 調整年数 残存期間年数又は支払開始日余命年数の次に掲げる場合の区分に応じそれぞれ次に定める年数をいう。
art-185/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-2
Adjustment years: means the number of years specified respectively in the following for the following cases of the number of years remaining or the life expectancy at the payment start date:
machine translation, not official
**イ** 十年を超え十五年以下の場合 一年
art-185/par-3/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-2/sub-1
Where it exceeds 10 years and is 15 years or less: one year;
machine translation, not official
**ロ** 十五年を超え二十五年以下の場合 五年
art-185/par-3/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-2/sub-2
Where it exceeds 15 years and is 25 years or less: five years;
machine translation, not official
**ハ** 二十五年を超え三十五年以下の場合 十三年
art-185/par-3/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-2/sub-3
Where it exceeds 25 years and is 35 years or less: 13 years;
machine translation, not official
**ニ** 三十五年を超え五十五年以下の場合 二十八年
art-185/par-3/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-2/sub-4
Where it exceeds 35 years and is 55 years or less: 28 years;
machine translation, not official
**三** 相続税評価割合 当該居住者に係る年金の支払総額又は支払総額見込額（前項第二号から第五号までの規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額をいう。）のうちに当該年金に係る権利について相続税法第二十四条（定期金に関する権利の評価）の規定により評価された額の占める割合をいう。
art-185/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-3
Inheritance tax valuation ratio: means the ratio of the amount valued pursuant to the provisions of Article 24 (Valuation of Rights Relating to Periodic Payments) of the Inheritance Tax Act for the right pertaining to the annuity to the total amount payable or the estimated total amount payable of the annuity for that Resident (meaning the estimated total amount payable that is to form the basis of calculating the amount to be included in the gross revenue pertaining to miscellaneous income for that year pursuant to the provisions of items (ii) through (v) of the preceding paragraph);
machine translation, not official
**四** 課税割合 相続税評価割合の次に掲げる場合の区分に応じそれぞれ次に定める割合をいう。
art-185/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4
Taxable ratio: means the ratio specified respectively in the following for the following cases of the inheritance tax valuation ratio:
machine translation, not official
**イ** 相続税評価割合が百分の五十を超え百分の五十五以下の場合 百分の四十五
art-185/par-3/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4/sub-1
Where the inheritance tax valuation ratio exceeds 50/100 and is 55/100 or less: 45/100;
machine translation, not official
**ロ** 相続税評価割合が百分の五十五を超え百分の六十以下の場合 百分の四十
art-185/par-3/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4/sub-2
Where the inheritance tax valuation ratio exceeds 55/100 and is 60/100 or less: 40/100;
machine translation, not official
**ハ** 相続税評価割合が百分の六十を超え百分の六十五以下の場合 百分の三十五
art-185/par-3/item-4/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4/sub-3
Where the inheritance tax valuation ratio exceeds 60/100 and is 65/100 or less: 35/100;
machine translation, not official
**ニ** 相続税評価割合が百分の六十五を超え百分の七十以下の場合 百分の三十
art-185/par-3/item-4/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4/sub-4
Where the inheritance tax valuation ratio exceeds 65/100 and is 70/100 or less: 30/100;
machine translation, not official
**ホ** 相続税評価割合が百分の七十を超え百分の七十五以下の場合 百分の二十五
art-185/par-3/item-4/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4/sub-5
Where the inheritance tax valuation ratio exceeds 70/100 and is 75/100 or less: 25/100;
machine translation, not official
**ヘ** 相続税評価割合が百分の七十五を超え百分の八十以下の場合 百分の二十
art-185/par-3/item-4/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4/sub-6
Where the inheritance tax valuation ratio exceeds 75/100 and is 80/100 or less: 20/100;
machine translation, not official
**ト** 相続税評価割合が百分の八十を超え百分の八十三以下の場合 百分の十七
art-185/par-3/item-4/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4/sub-7
Where the inheritance tax valuation ratio exceeds 80/100 and is 83/100 or less: 17/100;
machine translation, not official
**チ** 相続税評価割合が百分の八十三を超え百分の八十六以下の場合 百分の十四
art-185/par-3/item-4/sub-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4/sub-8
Where the inheritance tax valuation ratio exceeds 83/100 and is 86/100 or less: 14/100;
machine translation, not official
**リ** 相続税評価割合が百分の八十六を超え百分の八十九以下の場合 百分の十一
art-185/par-3/item-4/sub-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4/sub-9
Where the inheritance tax valuation ratio exceeds 86/100 and is 89/100 or less: 11/100;
machine translation, not official
**ヌ** 相続税評価割合が百分の八十九を超え百分の九十二以下の場合 百分の八
art-185/par-3/item-4/sub-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4/sub-10
Where the inheritance tax valuation ratio exceeds 89/100 and is 92/100 or less: 8/100;
machine translation, not official
**ル** 相続税評価割合が百分の九十二を超え百分の九十五以下の場合 百分の五
art-185/par-3/item-4/sub-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4/sub-11
Where the inheritance tax valuation ratio exceeds 92/100 and is 95/100 or less: 5/100;
machine translation, not official
**ヲ** 相続税評価割合が百分の九十五を超え百分の九十八以下の場合 百分の二
art-185/par-3/item-4/sub-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4/sub-12
Where the inheritance tax valuation ratio exceeds 95/100 and is 98/100 or less: 2/100;
machine translation, not official
**ワ** 相続税評価割合が百分の九十八を超える場合 零
art-185/par-3/item-4/sub-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-4/sub-13
Where the inheritance tax valuation ratio exceeds 98/100: zero;
machine translation, not official
**五** 特定期間年数 残存期間年数又は支払開始日余命年数に相続税評価割合の次に掲げる場合の区分に応じそれぞれ次に定める割合を乗じて計算した年数から一年を控除した年数（当該年数に一年未満の端数を生じたときは、これを切り上げた年数）をいう。
art-185/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-5
Specified period years: means the number of years obtained by deducting one year from the number of years calculated by multiplying the number of years remaining or the life expectancy at the payment start date by the ratio specified respectively in the following for the following cases of the inheritance tax valuation ratio (rounding up any fraction of less than one year).
machine translation, not official
**イ** 相続税評価割合が百分の十以下である場合 百分の二十
art-185/par-3/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-5/sub-1
Where the inheritance tax valuation ratio is 10/100 or less: 20/100;
machine translation, not official
**ロ** 相続税評価割合が百分の十を超え百分の二十以下である場合 百分の四十
art-185/par-3/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-5/sub-2
Where the inheritance tax valuation ratio exceeds 10/100 and is 20/100 or less: 40/100;
machine translation, not official
**ハ** 相続税評価割合が百分の二十を超え百分の三十以下である場合 百分の六十
art-185/par-3/item-5/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-5/sub-3
Where the inheritance tax valuation ratio exceeds 20/100 and is 30/100 or less: 60/100;
machine translation, not official
**ニ** 相続税評価割合が百分の三十を超え百分の四十以下である場合 百分の八十
art-185/par-3/item-5/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-5/sub-4
Where the inheritance tax valuation ratio exceeds 30/100 and is 40/100 or less: 80/100;
machine translation, not official
**ホ** 相続税評価割合が百分の四十を超え百分の五十以下である場合 一
art-185/par-3/item-5/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-5/sub-5
Where the inheritance tax valuation ratio exceeds 40/100 and is 50/100 or less: one.
machine translation, not official
**第四項** 第百八十三条第四項の規定は、第一項第八号ロ又は第十号に規定する保険料又は掛金の総額について準用する。
art-185/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-4
The provisions of Article 183, paragraph (4) apply mutatis mutandis to the total amount of insurance premiums or installments prescribed in paragraph (1), item (viii), (b) or item (x).
machine translation, not official
### 第百八十六条（相続等に係る損害保険契約等に基づく年金に係る雑所得の金額の計算） — Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts Pertaining to Inheritance, etc.
caption: machine translation, not official
art-186 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186
**第一項** 第百八十四条第一項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する損害保険契約等（以下この条において「損害保険契約等」という。）に基づく年金の支払を受ける居住者が、当該年金（当該年金に係る権利について、旧相続税法第二十四条（定期金に関する権利の評価）の規定の適用があるもの（次項において「旧相続税法対象年金」という。）に限る。）に係る前条第三項第一号に規定する保険金受取人等に該当する場合には、当該居住者のその支払を受ける年分の当該年金に係る雑所得の金額の計算については、第百八十四条第一項の規定にかかわらず、次に定めるところによる。
art-186/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1
Where a Resident who receives payment of an annuity under a casualty insurance policy or similar contract prescribed in Article 184, paragraph (1) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts) (hereinafter referred to as "casualty insurance policy or similar contract" in this Article) falls under an insurance beneficiary, etc. prescribed in paragraph (3), item (i) of the preceding Article in relation to that annuity (limited to an annuity in respect of the right to which Article 24 (Valuation of Rights Relating to Periodic Payments) of the former Inheritance Tax Act applies (referred to as an "annuity valued under the former inheritance tax rules" in the following paragraph)), the calculation of the amount of miscellaneous income pertaining to that annuity for that Resident for the year in which the Resident receives payment thereof is, notwithstanding the provisions of Article 184, paragraph (1), as follows:
machine translation, not official
**一** その年に支払を受ける確定型年金（年金の支払開始の日（その日において年金の支払を受ける者が当該居住者以外の者である場合には、当該居住者が最初に年金の支払を受ける日。以下この条において「支払開始日」という。）において支払総額（年金の支払の基礎となる損害保険契約等において定められている年金の総額のうち当該居住者が支払を受ける金額をいい、支払開始日以後に当該損害保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額に相当する部分の金額を除く。以下この項において同じ。）が確定している年金をいう。以下この条において同じ。）の額（第四号の規定により総収入金額に算入される金額を除く。）のうち当該確定型年金について前条第一項第一号に規定する確定年金とみなして同号の規定の例により計算した金額は、その年分の雑所得に係る総収入金額に算入する。
art-186/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-1
Of the amount of a term-certain-type annuity received in that year (meaning an annuity for which the total amount payable (meaning, of the total amount of the annuity specified in the casualty insurance policy or similar contract that forms the basis of payment of the annuity, the amount that the Resident receives, excluding the amount of the portion equivalent to the amount of surplus distributed or rebate received under that casualty insurance policy or similar contract on or after the payment start date; the same applies hereinafter in this paragraph) is fixed on the date of commencement of payment of the annuity (where the person who receives payment of the annuity on that date is a person other than the Resident, the date on which the Resident first receives payment of the annuity; hereinafter referred to as the "payment start date" in this Article); the same applies hereinafter in this Article) (excluding the amount to be included in gross revenue pursuant to the provisions of item (iv)), the amount calculated by deeming that term-certain-type annuity to be a term-certain annuity prescribed in paragraph (1), item (i) of the preceding Article, pursuant to the provisions of that item, is to be included in the gross revenue pertaining to miscellaneous income for that year;
machine translation, not official
**二** その年に支払を受ける特定有期型年金（その支払開始日において支払総額が確定していない年金のうち、有期の年金で契約対象者（年金の支払の基礎となる損害保険契約等においてその者の生存が支払の条件とされている者をいう。）がその支払開始日以後一定期間（以下この号において「保証期間」という。）内に死亡した場合にはその死亡した日からその保証期間の終了の日までの期間に相当する部分の金額の支払が行われるものをいう。以下この条において同じ。）の額（第四号の規定により総収入金額に算入される金額を除く。）のうち当該特定有期型年金について前条第一項第五号に規定する特定有期年金とみなして同号の規定の例により計算した金額は、その年分の雑所得に係る総収入金額に算入する。
art-186/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-2
Of the amount of a specified fixed-term-type annuity received in that year (meaning, of annuities for which the total amount payable is not fixed on the payment start date, a term annuity under which, if the person covered by the contract (meaning a person whose survival is a condition of payment under the casualty insurance policy or similar contract that forms the basis of payment of the annuity) dies within a certain period on or after the payment start date (hereinafter referred to as the "guaranteed period" in this item), payment is made of the amount of the portion equivalent to the period from the date of death to the end date of the guaranteed period; the same applies hereinafter in this Article) (excluding the amount to be included in gross revenue pursuant to the provisions of item (iv)), the amount calculated by deeming that specified fixed-term-type annuity to be a specified fixed-term annuity prescribed in paragraph (1), item (v) of the preceding Article, pursuant to the provisions of that item, is to be included in the gross revenue pertaining to miscellaneous income for that year;
machine translation, not official
**三** 前条第一項第六号の規定は、前二号の規定により計算した金額に係る同項第一号イに規定する支払年金対応額がその支払を受ける年金の額以上である場合について準用する。
art-186/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-3
The provisions of paragraph (1), item (vi) of the preceding Article apply mutatis mutandis to the case where the amount corresponding to the annuity paid prescribed in item (i), (a) of that paragraph, pertaining to the amount calculated pursuant to the provisions of the preceding two items, is the amount of the annuity received or more;
machine translation, not official
**四** 当該年金の支払開始日以後に当該年金の支払の基礎となる損害保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額は、その年分の雑所得に係る総収入金額に算入する。
art-186/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-4
The amount of surplus distributed or rebate received on or after the payment start date of that annuity under the casualty insurance policy or similar contract that forms the basis of payment of that annuity is to be included in the gross revenue pertaining to miscellaneous income for that year;
machine translation, not official
**五** その年に支払を受ける当該年金（当該年金の支払開始の日における当該年金の支払を受ける者（次号において「当初年金受取人」という。）が当該居住者である場合の年金に限る。）の額（第一号から第三号までの規定により総収入金額に算入される部分の金額に限る。）に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額は、その年分の雑所得の金額の計算上、必要経費に算入する。
art-186/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-5
The amount calculated by multiplying the amount of that annuity received in that year (limited to an annuity where the person who receives payment of that annuity on the date of commencement of payment of that annuity (referred to as the "original annuity recipient" in the following item) is that Resident) (limited to the portion included in gross revenue pursuant to the provisions of items (i) through (iii)) by the ratio of the amount set out in (b) to the amount set out in (a) is to be included in necessary expenses in calculating the amount of miscellaneous income for that year;
machine translation, not official
**イ** 次に掲げる年金の区分に応じそれぞれ次に定める金額
art-186/par-1/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-5/sub-1
The amount prescribed respectively in the following for the following categories of annuity:
machine translation, not official
**（１）** その支払開始日において支払総額が確定している年金 当該支払総額
art-186/par-1/item-5/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-5/sub-1/sub2-1
An annuity for which the total amount payable has been fixed as of its payment start date: that total amount payable;
machine translation, not official
**（２）** その支払開始日において支払総額が確定していない年金 第二号の規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額
art-186/par-1/item-5/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-5/sub-1/sub2-2
An annuity for which the total amount payable has not been fixed as of its payment start date: the estimated total amount payable that is to form the basis of calculating the amount to be included in gross revenue pertaining to miscellaneous income for that year pursuant to the provisions of item (ii);
machine translation, not official
**ロ** 当該損害保険契約等に係る保険料又は掛金の総額
art-186/par-1/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-5/sub-2
The total amount of insurance premiums or installments pertaining to that casualty insurance policy or similar contract;
machine translation, not official
**六** その年において支払を受ける当該年金の当初年金受取人が当該居住者以外の者である場合におけるその年分の雑所得の金額の計算上必要経費に算入する金額は、当該年金の額（第一号から第三号までの規定により総収入金額に算入される部分の金額に限る。）に、当該当初年金受取人に係る当該年金の支払開始の日における第百八十四条第一項第二号又は前号に規定する割合を乗じて計算した金額とする。
art-186/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-6
Where the original annuity recipient of that annuity received in that year is a person other than that Resident, the amount to be included in necessary expenses in calculating the amount of miscellaneous income for that year is the amount calculated by multiplying the amount of that annuity (limited to the portion included in gross revenue pursuant to the provisions of items (i) through (iii)) by the ratio prescribed in Article 184, paragraph (1), item (ii) or the preceding item as of the date of commencement of payment of that annuity for that original annuity recipient;
machine translation, not official
**七** 第五号に規定する割合は、小数点以下二位まで算出し、三位以下を切り上げたところによる。
art-186/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-7
The ratio prescribed in item (v) is to be calculated to two decimal places, rounding up any digits at the third decimal place or below.
machine translation, not official
**第二項** 損害保険契約等に基づく年金の支払を受ける居住者が、当該年金（旧相続税法対象年金を除く。）に係る前条第三項第一号に規定する保険金受取人等に該当する場合には、当該居住者のその支払を受ける年分の当該年金に係る雑所得の金額の計算については、第百八十四条第一項の規定にかかわらず、次に定めるところによる。この場合において、必要経費に算入する金額の計算については、前項第五号から第七号までの規定を準用する。
art-186/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-2
Where a Resident who receives payment of an annuity under a casualty insurance policy or similar contract falls under an insurance beneficiary, etc. prescribed in paragraph (3), item (i) of the preceding Article in relation to that annuity (excluding an annuity valued under the former inheritance tax rules), the calculation of the amount of miscellaneous income pertaining to that annuity for that Resident for the year in which the Resident receives payment thereof is, notwithstanding the provisions of Article 184, paragraph (1), as follows. In this case, the provisions of paragraph (1), items (v) through (vii) apply mutatis mutandis to the calculation of the amount to be included in necessary expenses:
machine translation, not official
**一** その年に支払を受ける確定型年金の額（第四号の規定により総収入金額に算入される金額を除く。）のうち当該確定型年金について前条第二項第一号の確定年金とみなして同号の規定の例により計算した金額は、その年分の雑所得に係る総収入金額に算入する。
art-186/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-2/item-1
Of the amount of a term-certain-type annuity received in that year (excluding the amount to be included in gross revenue pursuant to the provisions of item (iv)), the amount calculated by deeming that term-certain-type annuity to be the term-certain annuity in paragraph (2), item (i) of the preceding Article, pursuant to the provisions of that item, is to be included in the gross revenue pertaining to miscellaneous income for that year;
machine translation, not official
**二** その年に支払を受ける特定有期型年金の額（第四号の規定により総収入金額に算入される金額を除く。）のうち当該特定有期型年金について前条第二項第五号の特定有期年金とみなして同号の規定の例により計算した金額は、その年分の雑所得に係る総収入金額に算入する。
art-186/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-2/item-2
Of the amount of a specified fixed-term-type annuity received in that year (excluding the amount to be included in gross revenue pursuant to the provisions of item (iv)), the amount calculated by deeming that specified fixed-term-type annuity to be the specified fixed-term annuity in paragraph (2), item (v) of the preceding Article, pursuant to the provisions of that item, is to be included in the gross revenue pertaining to miscellaneous income for that year;
machine translation, not official
**三** 前条第二項第六号の規定は、前二号の規定により計算した金額に係る同項第一号イの支払年金対応額がその支払を受ける年金の額以上である場合について準用する。
art-186/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-2/item-3
The provisions of paragraph (2), item (vi) of the preceding Article apply mutatis mutandis to the case where the amount corresponding to the annuity paid in item (i), (a) of that paragraph, pertaining to the amount calculated pursuant to the provisions of the preceding two items, is the amount of the annuity received or more;
machine translation, not official
**四** 当該年金の支払開始日以後に当該年金の支払の基礎となる損害保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額は、その年分の雑所得に係る総収入金額に算入する。
art-186/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-2/item-4
The amount of surplus distributed or rebate received on or after the payment start date of that annuity under the casualty insurance policy or similar contract that forms the basis of payment of that annuity is to be included in the gross revenue pertaining to miscellaneous income for that year.
machine translation, not official
**第三項** 第百八十四条第三項の規定は、第一項第五号ロに規定する保険料又は掛金の総額について準用する。
art-186/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-3
The provisions of Article 184, paragraph (3) apply mutatis mutandis to the total amount of insurance premiums or installments prescribed in paragraph (1), item (v), (b).
machine translation, not official
### 第百八十七条から第百九十一条まで 〔削除 / repealed〕
art-187-to-191 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-187-to-191
**第一項** 削除
art-187-to-191/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-187-to-191/par-1
---
## Cites
- art-179/par-1: 法第六十三条 → 所得税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/ja/income-tax-act/art-63 (e-Gov law ID 340AC0000000033)
- art-179/par-1/item-2: 前号 → 所得税法施行令 第百七十九条第一項第一号 (Article 179, paragraph (1), item (i)), art-179/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-179/par-1/item-1
- art-180/par-1: 法第六十四条第一項 → 所得税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/income-tax-act/art-64/par-1 (e-Gov law ID 340AC0000000033)
- art-180/par-1: 国家公務員退職手当法（昭和二十八年法律第百八十二号）第二条の三第二項 → e-Gov law 328AC1000000182, 第二条の三第二項 (Article 2-3, paragraph (2)), art-2-3/par-2 — not held in this collection
- art-180/par-1: 同法第十五条第一項 → e-Gov law 328AC1000000182, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-180/par-2: 法第六十四条第一項 → 所得税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/income-tax-act/art-64/par-1 (e-Gov law ID 340AC0000000033)
- art-180/par-2: 同条第二項 → 所得税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/income-tax-act/art-64/par-2 (e-Gov law ID 340AC0000000033)
- art-180/par-2: この項 → 所得税法施行令 第百八十条第二項 (Article 180, paragraph (2)), art-180/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-180/par-2
- art-180/par-2/item-1: 法第六十四条第一項 → 所得税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/income-tax-act/art-64/par-1 (e-Gov law ID 340AC0000000033)
- art-180/par-2/item-2: 前号 → 所得税法施行令 第百八十条第二項第一号 (Article 180, paragraph (2), item (i)), art-180/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-180/par-2/item-1
- art-182/par-1: この条 → 所得税法施行令 第百八十二条 (Article 182), art-182 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182
- art-182/par-2: 前項 → 所得税法施行令 第百八十二条第一項 (Article 182, paragraph (1)), art-182/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182/par-1
- art-182-2/par-1: この条 → 所得税法施行令 第百八十二条の二 (Article 182-2), art-182-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2
- art-182-2/par-1: 消費税法（昭和六十三年法律第百八号）第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-182-2/par-2: 前項 → 所得税法施行令 第百八十二条の二第一項 (Article 182-2, paragraph (1)), art-182-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-1
- art-182-2/par-2/item-2: 消費税法第五条第一項 → 消費税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-5/par-1 (e-Gov law ID 363AC0000000108)
- art-182-2/par-3: 前二項 → 所得税法施行令 第百八十二条の二第一項 (Article 182-2, paragraph (1)), art-182-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-1
- art-182-2/par-3: 前二項 → 所得税法施行令 第百八十二条の二第二項 (Article 182-2, paragraph (2)), art-182-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-2
- art-182-2/par-3: この項 → 所得税法施行令 第百八十二条の二第三項 (Article 182-2, paragraph (3)), art-182-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-3
- art-182-2/par-3: 次項 → 所得税法施行令 第百八十二条の二第四項 (Article 182-2, paragraph (4)), art-182-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-4
- art-182-2/par-4: 前項 → 所得税法施行令 第百八十二条の二第三項 (Article 182-2, paragraph (3)), art-182-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-3
- art-182-2/par-4: この項 → 所得税法施行令 第百八十二条の二第四項 (Article 182-2, paragraph (4)), art-182-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-4
- art-182-2/par-5: 第一項から第三項まで → 所得税法施行令 第百八十二条の二第一項 (Article 182-2, paragraph (1)), art-182-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-1
- art-182-2/par-5: 第一項から第三項まで → 所得税法施行令 第百八十二条の二第二項 (Article 182-2, paragraph (2)), art-182-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-2
- art-182-2/par-5: 第一項から第三項まで → 所得税法施行令 第百八十二条の二第三項 (Article 182-2, paragraph (3)), art-182-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-3
- art-182-2/par-5: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108)
- art-182-2/par-5: 同法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-182-2/par-5: 同法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108)
- art-182-2/par-5: 同法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-182-2/par-6: 前項 → 所得税法施行令 第百八十二条の二第五項 (Article 182-2, paragraph (5)), art-182-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-5
- art-182-2/par-6: 消費税法第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108)
- art-182-2/par-6: 同項第九号の二 → 消費税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9-2 (e-Gov law ID 363AC0000000108)
- art-182-2/par-6: 同項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-11 (e-Gov law ID 363AC0000000108)
- art-182-2/par-6: 同項第十一号の二 → 消費税法 第二条第一項第十一号の二 (Article 2, paragraph (1), item (xi-2)), art-2/par-1/item-11-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-11-2 (e-Gov law ID 363AC0000000108)
- art-182-2/par-6: 同法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-182-2/par-6: 同条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-182-2/par-7: 第三項 → 所得税法施行令 第百八十二条の二第三項 (Article 182-2, paragraph (3)), art-182-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-3
- art-182-2/par-7: 第四項 → 所得税法施行令 第百八十二条の二第四項 (Article 182-2, paragraph (4)), art-182-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-4
- art-182-2/par-8: 前三項 → 所得税法施行令 第百八十二条の二第五項 (Article 182-2, paragraph (5)), art-182-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-5
- art-182-2/par-8: 前三項 → 所得税法施行令 第百八十二条の二第六項 (Article 182-2, paragraph (6)), art-182-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-6
- art-182-2/par-8: 前三項 → 所得税法施行令 第百八十二条の二第七項 (Article 182-2, paragraph (7)), art-182-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-7
- art-182-2/par-8: 第一項から第四項まで → 所得税法施行令 第百八十二条の二第一項 (Article 182-2, paragraph (1)), art-182-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-1
- art-182-2/par-8: 第一項から第四項まで → 所得税法施行令 第百八十二条の二第二項 (Article 182-2, paragraph (2)), art-182-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-2
- art-182-2/par-8: 第一項から第四項まで → 所得税法施行令 第百八十二条の二第三項 (Article 182-2, paragraph (3)), art-182-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-3
- art-182-2/par-8: 第一項から第四項まで → 所得税法施行令 第百八十二条の二第四項 (Article 182-2, paragraph (4)), art-182-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-4
- art-182-2/par-9: 第一項から第三項まで → 所得税法施行令 第百八十二条の二第一項 (Article 182-2, paragraph (1)), art-182-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-1
- art-182-2/par-9: 第一項から第三項まで → 所得税法施行令 第百八十二条の二第二項 (Article 182-2, paragraph (2)), art-182-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-2
- art-182-2/par-9: 第一項から第三項まで → 所得税法施行令 第百八十二条の二第三項 (Article 182-2, paragraph (3)), art-182-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-182-2/par-3
- art-183/par-1: 法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/income-tax-act/art-35/par-3 (e-Gov law ID 340AC0000000033)
- art-183/par-1: この項 → 所得税法施行令 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1
- art-183/par-1/item-2/sub-1/sub2-2: 第八十二条の三第二項 → 所得税法施行令 第八十二条の三第二項 (Article 82-3, paragraph (2)), art-82-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-2
- art-183/par-1/item-3: 前号 → 所得税法施行令 第百八十三条第一項第二号 (Article 183, paragraph (1), item (ii)), art-183/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-2
- art-183/par-1/item-4: 前二号 → 所得税法施行令 第百八十三条第一項第二号 (Article 183, paragraph (1), item (ii)), art-183/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-2
- art-183/par-1/item-4: 前二号 → 所得税法施行令 第百八十三条第一項第三号 (Article 183, paragraph (1), item (iii)), art-183/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-3
- art-183/par-2: 法第三十一条 → 所得税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/income-tax-act/art-31 (e-Gov law ID 340AC0000000033)
- art-183/par-2: この項 → 所得税法施行令 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2
- art-183/par-2/item-2: 第八十二条の三第一項第二号 → 所得税法施行令 第八十二条の三第一項第二号 (Article 82-3, paragraph (1), item (ii)), art-82-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2
- art-183/par-2/item-2: 確定拠出年金法第五十四条第一項 → 確定拠出年金法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-54/par-1 (e-Gov law ID 413AC0000000088)
- art-183/par-2/item-2: 第五十四条の二第一項 → 確定拠出年金法 第五十四条の二第一項 (Article 54-2, paragraph (1)), art-54-2/par-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-54-2/par-1 (e-Gov law ID 413AC0000000088)
- art-183/par-2/item-2: 第七十四条の二第一項 → 確定拠出年金法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-74-2/par-1 (e-Gov law ID 413AC0000000088)
- art-183/par-2/item-2: 同法第二条第十二項 → 確定拠出年金法 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — https://japanlaw.org/ja/defined-contribution-pension-act/art-2/par-12 (e-Gov law ID 413AC0000000088)
- art-183/par-2/item-2: 第四項 → 所得税法施行令 第百八十三条第四項 (Article 183, paragraph (4)), art-183/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4
- art-183/par-2/item-2/sub-1: 第七十二条第二項 → 所得税法施行令 第七十二条第二項 (Article 72, paragraph (2)), art-72/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-2
- art-183/par-2/item-2/sub-2: 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-183/par-2/item-2/sub-2: 法第三十一条第三号 → 所得税法 第三十一条第一項第三号 (Article 31, paragraph (1), item (iii)), art-31/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-183/par-2/item-2/sub-2: 第八十二条の三第一項第二号 → 所得税法施行令 第八十二条の三第一項第二号 (Article 82-3, paragraph (1), item (ii)), art-82-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2
- art-183/par-2/item-2/sub-3: 第七十二条第三項第五号 → 所得税法施行令 第七十二条第三項第五号 (Article 72, paragraph (3), item (v)), art-72/par-3/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-5
- art-183/par-2/item-2/sub-3: 第八十二条の三第一項第二号 → 所得税法施行令 第八十二条の三第一項第二号 (Article 82-3, paragraph (1), item (ii)), art-82-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2
- art-183/par-2/item-2/sub-4: 小規模企業共済法第十二条第一項 → 小規模企業共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-12/par-1 (e-Gov law ID 340AC0000000102)
- art-183/par-2/item-2/sub-4: 第七十二条第三項第三号 → 所得税法施行令 第七十二条第三項第三号 (Article 72, paragraph (3), item (iii)), art-72/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-3
- art-183/par-2/item-2/sub-5: 確定拠出年金法附則第二条の二第二項 → 確定拠出年金法 附則第二条の二第二項 (Supplementary Provisions, Article 2-2, paragraph (2)), suppl-4131-88/art-2-2/par-2 — https://japanlaw.org/ja/defined-contribution-pension-act/suppl-4131-88/art-2-2/par-2 (e-Gov law ID 413AC0000000088)
- art-183/par-2/item-2/sub-5: 第三条第二項 → 確定拠出年金法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4131-88/art-3/par-2 — https://japanlaw.org/ja/defined-contribution-pension-act/suppl-4131-88/art-3/par-2 (e-Gov law ID 413AC0000000088)
- art-183/par-2/item-2/sub-5: 同法第三条第三項第七号の二 → 確定拠出年金法 第三条第三項第七号の二 (Article 3, paragraph (3), item (vii-2)), art-3/par-3/item-7-2 — https://japanlaw.org/ja/defined-contribution-pension-act/art-3/par-3/item-7-2 (e-Gov law ID 413AC0000000088)
- art-183/par-2/item-2/sub-5: 同法第五十五条第二項第四号 → 確定拠出年金法 第五十五条第二項第四号 (Article 55, paragraph (2), item (iv)), art-55/par-2/item-4 — https://japanlaw.org/ja/defined-contribution-pension-act/art-55/par-2/item-4 (e-Gov law ID 413AC0000000088)
- art-183/par-2/item-3: 前号 → 所得税法施行令 第百八十三条第二項第二号 (Article 183, paragraph (2), item (ii)), art-183/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2/item-2
- art-183/par-2/item-3: 前項第三号 → 所得税法施行令 第百八十三条第一項第三号 (Article 183, paragraph (1), item (iii)), art-183/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-3
- art-183/par-3: 前二項 → 所得税法施行令 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1
- art-183/par-3: 前二項 → 所得税法施行令 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2
- art-183/par-3/item-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-183/par-3/item-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-183/par-3/item-1: 第三号 → 所得税法施行令 第百八十三条第三項第三号 (Article 183, paragraph (3), item (iii)), art-183/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3/item-3
- art-183/par-3/item-1: 次条第一項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1
- art-183/par-3/item-1: 第三十条第一号 → 所得税法施行令 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-2/from-art-25#art-30/par-1/item-1
- art-183/par-3/item-2: 第七十三条第一項第一号 → 所得税法施行令 第七十三条第一項第一号 (Article 73, paragraph (1), item (i)), art-73/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73#art-73/par-1/item-1
- art-183/par-3/item-4: 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-183/par-3/item-5: 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-183/par-3/item-6: 確定拠出年金法第四条第三項 → 確定拠出年金法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/ja/defined-contribution-pension-act/art-4/par-3 (e-Gov law ID 413AC0000000088)
- art-183/par-3/item-6: 同法第五十六条第三項 → 確定拠出年金法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/ja/defined-contribution-pension-act/art-56/par-3 (e-Gov law ID 413AC0000000088)
- art-183/par-4: 第一項 → 所得税法施行令 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1
- art-183/par-4: 第二項 → 所得税法施行令 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-2
- art-183/par-4/item-1: 第七十五条第一項 → 所得税法施行令 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-1
- art-183/par-4/item-1: 同条第三項 → 所得税法施行令 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-75/par-3
- art-183/par-4/item-1: 前項第二号 → 所得税法施行令 第百八十三条第三項第二号 (Article 183, paragraph (3), item (ii)), art-183/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3/item-2
- art-183/par-4/item-1: 確定給付企業年金法第百二条第三項 → e-Gov law 413AC0000000050, 第百二条第三項 (Article 102, paragraph (3)), art-102/par-3 — not held in this collection
- art-183/par-4/item-1: 第六項 → e-Gov law 413AC0000000050, 第百二条第六項 (Article 102, paragraph (6)), art-102/par-6 — not held in this collection
- art-183/par-4/item-1: 同法第十一条第一項 → e-Gov law 413AC0000000050, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- art-183/par-4/item-1: 第七十六条第二項第一号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2/item-1
- art-183/par-4/item-1: 次号 → 所得税法施行令 第百八十三条第四項第二号 (Article 183, paragraph (4), item (ii)), art-183/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-2
- art-183/par-4/item-1: 法第三十一条第三号 → 所得税法 第三十一条第一項第三号 (Article 31, paragraph (1), item (iii)), art-31/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-183/par-4/item-1: 第三十五条第三項第三号 → 所得税法 第三十五条第三項第三号 (Article 35, paragraph (3), item (iii)), art-35/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-35/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-183/par-4/item-1: 第七十二条第三項第五号 → 所得税法施行令 第七十二条第三項第五号 (Article 72, paragraph (3), item (v)), art-72/par-3/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-5
- art-183/par-4/item-1: 第八十二条の二第二項第五号 → 所得税法施行令 第八十二条の二第二項第五号 (Article 82-2, paragraph (2), item (v)), art-82-2/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-2/item-5
- art-183/par-4/item-1: 第八十二条の三第一項第二号 → 所得税法施行令 第八十二条の三第一項第二号 (Article 82-3, paragraph (1), item (ii)), art-82-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3#art-82-3/par-1/item-2
- art-183/par-4/item-1: 第七十二条第三項第四号 → 所得税法施行令 第七十二条第三項第四号 (Article 72, paragraph (3), item (iv)), art-72/par-3/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-4
- art-183/par-4/item-1: 第八十二条の二第二項第四号 → 所得税法施行令 第八十二条の二第二項第四号 (Article 82-2, paragraph (2), item (iv)), art-82-2/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-82-2/par-2/item-4
- art-183/par-4/item-2: 第六十五条 → 所得税法施行令 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62#art-65
- art-183/par-4/item-2/sub-1: 第七十六条第一項第二号 → 所得税法施行令 第七十六条第一項第二号 (Article 76, paragraph (1), item (ii)), art-76/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1/item-2
- art-183/par-4/item-2/sub-1: 第二項第二号 → 所得税法施行令 第七十六条第二項第二号 (Article 76, paragraph (2), item (ii)), art-76/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2/item-2
- art-183/par-4/item-2/sub-2: 第七十二条第二項 → 所得税法施行令 第七十二条第二項 (Article 72, paragraph (2)), art-72/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-2
- art-183/par-4/item-2/sub-3: 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-183/par-4/item-2/sub-3: 法第三十一条第三号 → 所得税法 第三十一条第一項第三号 (Article 31, paragraph (1), item (iii)), art-31/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-183/par-4/item-2/sub-4: 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-183/par-4/item-2/sub-4: 第七十二条第三項第四号 → 所得税法施行令 第七十二条第三項第四号 (Article 72, paragraph (3), item (iv)), art-72/par-3/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-4
- art-183/par-4/item-2/sub-5: 第七十二条第三項第五号 → 所得税法施行令 第七十二条第三項第五号 (Article 72, paragraph (3), item (v)), art-72/par-3/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-5
- art-183/par-4/item-2/sub-6: 確定拠出年金法附則第二条の二第二項 → 確定拠出年金法 附則第二条の二第二項 (Supplementary Provisions, Article 2-2, paragraph (2)), suppl-4131-88/art-2-2/par-2 — https://japanlaw.org/ja/defined-contribution-pension-act/suppl-4131-88/art-2-2/par-2 (e-Gov law ID 413AC0000000088)
- art-183/par-4/item-2/sub-6: 第三条第二項 → 確定拠出年金法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4131-88/art-3/par-2 — https://japanlaw.org/ja/defined-contribution-pension-act/suppl-4131-88/art-3/par-2 (e-Gov law ID 413AC0000000088)
- art-183/par-4/item-2/sub-6: 同法第三条第三項第七号の二 → 確定拠出年金法 第三条第三項第七号の二 (Article 3, paragraph (3), item (vii-2)), art-3/par-3/item-7-2 — https://japanlaw.org/ja/defined-contribution-pension-act/art-3/par-3/item-7-2 (e-Gov law ID 413AC0000000088)
- art-183/par-4/item-2/sub-6: 同法第五十五条第二項第四号 → 確定拠出年金法 第五十五条第二項第四号 (Article 55, paragraph (2), item (iv)), art-55/par-2/item-4 — https://japanlaw.org/ja/defined-contribution-pension-act/art-55/par-2/item-4 (e-Gov law ID 413AC0000000088)
- art-183/par-4/item-2/sub-7: 中小企業退職金共済法第十六条第一項 → 中小企業退職金共済法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-1 (e-Gov law ID 334AC0000000160)
- art-183/par-4/item-2/sub-7: 第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-5
- art-183/par-4/item-3: 次条第三項第一号 → 所得税法施行令 第百八十四条第三項第一号 (Article 184, paragraph (3), item (i)), art-184/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-3/item-1
- art-183/par-4/item-3: 前二号 → 所得税法施行令 第百八十三条第四項第一号 (Article 183, paragraph (4), item (i)), art-183/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-1
- art-183/par-4/item-3: 前二号 → 所得税法施行令 第百八十三条第四項第二号 (Article 183, paragraph (4), item (ii)), art-183/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4/item-2
- art-184/par-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-184/par-1: 法第七十七条第二項 → 所得税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/ja/income-tax-act/art-77/par-2 (e-Gov law ID 340AC0000000033)
- art-184/par-1: 第三百二十六条第二項 → 所得税法施行令 第三百二十六条第二項 (Article 326, paragraph (2)), art-326/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-3/from-art-325#art-326/par-2
- art-184/par-1: 第二号 → 所得税法施行令 第三百二十六条第二項第二号 (Article 326, paragraph (2), item (ii)), art-326/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-3/from-art-325#art-326/par-2/item-2
- art-184/par-1: この項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1
- art-184/par-1/item-3: 前号 → 所得税法施行令 第百八十四条第一項第二号 (Article 184, paragraph (1), item (ii)), art-184/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1/item-2
- art-184/par-2: 前項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1
- art-184/par-2: 保険業法第二条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-184/par-2: 同条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-184/par-2: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-184/par-2: 第四項 → 所得税法施行令 第百八十四条第四項 (Article 184, paragraph (4)), art-184/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-4
- art-184/par-2: この項 → 所得税法施行令 第百八十四条第二項 (Article 184, paragraph (2)), art-184/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-2
- art-184/par-2: 次項 → 所得税法施行令 第百八十四条第三項 (Article 184, paragraph (3)), art-184/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-3
- art-184/par-3: 前二項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1
- art-184/par-3: 前二項 → 所得税法施行令 第百八十四条第二項 (Article 184, paragraph (2)), art-184/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-2
- art-184/par-4: 前二項 → 所得税法施行令 第百八十四条第二項 (Article 184, paragraph (2)), art-184/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-2
- art-184/par-4: 前二項 → 所得税法施行令 第百八十四条第三項 (Article 184, paragraph (3)), art-184/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-3
- art-184/par-4/item-1: 第一項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1
- art-184/par-4/item-1: 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-184/par-4/item-1: 法第二百七条第三号 → 所得税法 第二百七条第一項第三号 (Article 207, paragraph (1), item (iii)), art-207/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-207/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-184/par-4/item-2: 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-184/par-4/item-2: 法第二百七条第三号 → 所得税法 第二百七条第一項第三号 (Article 207, paragraph (1), item (iii)), art-207/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-207/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-184/par-4/item-3: 保険業法第二条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-185/par-1: 第百八十三条第三項 → 所得税法施行令 第百八十三条第三項 (Article 183, paragraph (3)), art-183/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-3
- art-185/par-1: この項 → 所得税法施行令 第百八十五条第一項 (Article 185, paragraph (1)), art-185/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1
- art-185/par-1: 次項 → 所得税法施行令 第百八十五条第二項 (Article 185, paragraph (2)), art-185/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2
- art-185/par-1: 同条第一項 → 所得税法施行令 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1
- art-185/par-1: この条 → 所得税法施行令 第百八十五条 (Article 185), art-185 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185
- art-185/par-1: 次条第一項 → 所得税法施行令 第百八十六条第一項 (Article 186, paragraph (1)), art-186/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1
- art-185/par-1/item-1: この項 → 所得税法施行令 第百八十五条第一項 (Article 185, paragraph (1)), art-185/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1
- art-185/par-1/item-1: 次項 → 所得税法施行令 第百八十五条第二項 (Article 185, paragraph (2)), art-185/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2
- art-185/par-1/item-1: この条 → 所得税法施行令 第百八十五条 (Article 185), art-185 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185
- art-185/par-1/item-1: 第七号 → 所得税法施行令 第百八十五条第一項第七号 (Article 185, paragraph (1), item (vii)), art-185/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-7
- art-185/par-1/item-1/sub-1: この条 → 所得税法施行令 第百八十五条 (Article 185), art-185 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185
- art-185/par-1/item-1/sub-1: この項 → 所得税法施行令 第百八十五条第一項 (Article 185, paragraph (1)), art-185/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1
- art-185/par-1/item-1/sub-1: 次項 → 所得税法施行令 第百八十五条第二項 (Article 185, paragraph (2)), art-185/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2
- art-185/par-1/item-2: この項 → 所得税法施行令 第百八十五条第一項 (Article 185, paragraph (1)), art-185/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1
- art-185/par-1/item-2: 次項 → 所得税法施行令 第百八十五条第二項 (Article 185, paragraph (2)), art-185/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2
- art-185/par-1/item-2: 第七号 → 所得税法施行令 第百八十五条第一項第七号 (Article 185, paragraph (1), item (vii)), art-185/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-7
- art-185/par-1/item-2/sub-1: この条 → 所得税法施行令 第百八十五条 (Article 185), art-185 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185
- art-185/par-1/item-2/sub-1/sub2-1: この項 → 所得税法施行令 第百八十五条第一項 (Article 185, paragraph (1)), art-185/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1
- art-185/par-1/item-2/sub-1/sub2-1: 次項第二号 → 所得税法施行令 第百八十五条第二項第二号 (Article 185, paragraph (2), item (ii)), art-185/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-2
- art-185/par-1/item-2/sub-1/sub2-1: 次項 → 所得税法施行令 第百八十五条第二項 (Article 185, paragraph (2)), art-185/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2
- art-185/par-1/item-2/sub-1/sub2-1: この号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
- art-185/par-1/item-3: この号 → 所得税法施行令 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-3
- art-185/par-1/item-3: 次項第三号 → 所得税法施行令 第百八十五条第二項第三号 (Article 185, paragraph (2), item (iii)), art-185/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-3
- art-185/par-1/item-3: 第七号 → 所得税法施行令 第百八十五条第一項第七号 (Article 185, paragraph (1), item (vii)), art-185/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-7
- art-185/par-1/item-3: 第一号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1
- art-185/par-1/item-3: 前号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
- art-185/par-1/item-4: この項 → 所得税法施行令 第百八十五条第一項 (Article 185, paragraph (1)), art-185/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1
- art-185/par-1/item-4: 次項 → 所得税法施行令 第百八十五条第二項 (Article 185, paragraph (2)), art-185/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2
- art-185/par-1/item-4: この号 → 所得税法施行令 第百八十五条第一項第四号 (Article 185, paragraph (1), item (iv)), art-185/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-4
- art-185/par-1/item-4: 同項第四号 → 所得税法施行令 第百八十五条第二項第四号 (Article 185, paragraph (2), item (iv)), art-185/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-4
- art-185/par-1/item-4: 第七号 → 所得税法施行令 第百八十五条第一項第七号 (Article 185, paragraph (1), item (vii)), art-185/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-7
- art-185/par-1/item-4/sub-1/sub2-1: この項 → 所得税法施行令 第百八十五条第一項 (Article 185, paragraph (1)), art-185/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1
- art-185/par-1/item-4/sub-1/sub2-1: 次項 → 所得税法施行令 第百八十五条第二項 (Article 185, paragraph (2)), art-185/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2
- art-185/par-1/item-4/sub-1/sub2-1: 第一号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1
- art-185/par-1/item-4/sub-2: 第二号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
- art-185/par-1/item-4/sub-2/sub2-1: 第二号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
- art-185/par-1/item-4/sub-2/sub2-2: 第一号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1
- art-185/par-1/item-5: この号 → 所得税法施行令 第百八十五条第一項第五号 (Article 185, paragraph (1), item (v)), art-185/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-5
- art-185/par-1/item-5: 次項第五号 → 所得税法施行令 第百八十五条第二項第五号 (Article 185, paragraph (2), item (v)), art-185/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-5
- art-185/par-1/item-5: 第七号 → 所得税法施行令 第百八十五条第一項第七号 (Article 185, paragraph (1), item (vii)), art-185/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-7
- art-185/par-1/item-5: 第一号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1
- art-185/par-1/item-5/sub-1/sub2-1: 第一号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1
- art-185/par-1/item-5/sub-2: 第二号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
- art-185/par-1/item-5/sub-2/sub2-1: 第二号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
- art-185/par-1/item-5/sub-2/sub2-2: 第一号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1
- art-185/par-1/item-6: 第一号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1
- art-185/par-1/item-6: 第二号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
- art-185/par-1/item-6: 前三号 → 所得税法施行令 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-3
- art-185/par-1/item-6: 前三号 → 所得税法施行令 第百八十五条第一項第四号 (Article 185, paragraph (1), item (iv)), art-185/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-4
- art-185/par-1/item-6: 前三号 → 所得税法施行令 第百八十五条第一項第五号 (Article 185, paragraph (1), item (v)), art-185/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-5
- art-185/par-1/item-8: 次号 → 所得税法施行令 第百八十五条第一項第九号 (Article 185, paragraph (1), item (ix)), art-185/par-1/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-9
- art-185/par-1/item-8: 第一号から第六号まで → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1
- art-185/par-1/item-8: 第一号から第六号まで → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
- art-185/par-1/item-8: 第一号から第六号まで → 所得税法施行令 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-3
- art-185/par-1/item-8: 第一号から第六号まで → 所得税法施行令 第百八十五条第一項第四号 (Article 185, paragraph (1), item (iv)), art-185/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-4
- art-185/par-1/item-8: 第一号から第六号まで → 所得税法施行令 第百八十五条第一項第五号 (Article 185, paragraph (1), item (v)), art-185/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-5
- art-185/par-1/item-8: 第一号から第六号まで → 所得税法施行令 第百八十五条第一項第六号 (Article 185, paragraph (1), item (vi)), art-185/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-6
- art-185/par-1/item-8/sub-1/sub2-2: 第二号から第五号まで → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
- art-185/par-1/item-8/sub-1/sub2-2: 第二号から第五号まで → 所得税法施行令 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-3
- art-185/par-1/item-8/sub-1/sub2-2: 第二号から第五号まで → 所得税法施行令 第百八十五条第一項第四号 (Article 185, paragraph (1), item (iv)), art-185/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-4
- art-185/par-1/item-8/sub-1/sub2-2: 第二号から第五号まで → 所得税法施行令 第百八十五条第一項第五号 (Article 185, paragraph (1), item (v)), art-185/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-5
- art-185/par-1/item-9: 第一号から第六号まで → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1
- art-185/par-1/item-9: 第一号から第六号まで → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
- art-185/par-1/item-9: 第一号から第六号まで → 所得税法施行令 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-3
- art-185/par-1/item-9: 第一号から第六号まで → 所得税法施行令 第百八十五条第一項第四号 (Article 185, paragraph (1), item (iv)), art-185/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-4
- art-185/par-1/item-9: 第一号から第六号まで → 所得税法施行令 第百八十五条第一項第五号 (Article 185, paragraph (1), item (v)), art-185/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-5
- art-185/par-1/item-9: 第一号から第六号まで → 所得税法施行令 第百八十五条第一項第六号 (Article 185, paragraph (1), item (vi)), art-185/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-6
- art-185/par-1/item-9: 第百八十三条第一項第二号 → 所得税法施行令 第百八十三条第一項第二号 (Article 183, paragraph (1), item (ii)), art-183/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1/item-2
- art-185/par-1/item-9: 前号 → 所得税法施行令 第百八十五条第一項第八号 (Article 185, paragraph (1), item (viii)), art-185/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-8
- art-185/par-1/item-10: 第八号 → 所得税法施行令 第百八十五条第一項第八号 (Article 185, paragraph (1), item (viii)), art-185/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-8
- art-185/par-1/item-11: 第八号 → 所得税法施行令 第百八十五条第一項第八号 (Article 185, paragraph (1), item (viii)), art-185/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-8
- art-185/par-1/item-11: 前号 → 所得税法施行令 第百八十五条第一項第十号 (Article 185, paragraph (1), item (x)), art-185/par-1/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-10
- art-185/par-2: 第百八十三条第一項 → 所得税法施行令 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-1
- art-185/par-2: 前項第八号から第十一号まで → 所得税法施行令 第百八十五条第一項第十号 (Article 185, paragraph (1), item (x)), art-185/par-1/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-10
- art-185/par-2: 前項第八号から第十一号まで → 所得税法施行令 第百八十五条第一項第十一号 (Article 185, paragraph (1), item (xi)), art-185/par-1/item-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-11
- art-185/par-2: 前項第八号から第十一号まで → 所得税法施行令 第百八十五条第一項第八号 (Article 185, paragraph (1), item (viii)), art-185/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-8
- art-185/par-2: 前項第八号から第十一号まで → 所得税法施行令 第百八十五条第一項第九号 (Article 185, paragraph (1), item (ix)), art-185/par-1/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-9
- art-185/par-2/item-1: 第七号 → 所得税法施行令 第百八十五条第二項第七号 (Article 185, paragraph (2), item (vii)), art-185/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-7
- art-185/par-2/item-2: 第七号 → 所得税法施行令 第百八十五条第二項第七号 (Article 185, paragraph (2), item (vii)), art-185/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-7
- art-185/par-2/item-3: 第七号 → 所得税法施行令 第百八十五条第二項第七号 (Article 185, paragraph (2), item (vii)), art-185/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-7
- art-185/par-2/item-3: 第一号 → 所得税法施行令 第百八十五条第二項第一号 (Article 185, paragraph (2), item (i)), art-185/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-1
- art-185/par-2/item-3: 前項第二号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
- art-185/par-2/item-3: 前号 → 所得税法施行令 第百八十五条第二項第二号 (Article 185, paragraph (2), item (ii)), art-185/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-2
- art-185/par-2/item-4: 第七号 → 所得税法施行令 第百八十五条第二項第七号 (Article 185, paragraph (2), item (vii)), art-185/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-7
- art-185/par-2/item-4: 前項第二号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
- art-185/par-2/item-4: 第二号 → 所得税法施行令 第百八十五条第二項第二号 (Article 185, paragraph (2), item (ii)), art-185/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-2
- art-185/par-2/item-4/sub-1: 第一号 → 所得税法施行令 第百八十五条第二項第一号 (Article 185, paragraph (2), item (i)), art-185/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-1
- art-185/par-2/item-5: 第七号 → 所得税法施行令 第百八十五条第二項第七号 (Article 185, paragraph (2), item (vii)), art-185/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-7
- art-185/par-2/item-5: 第一号 → 所得税法施行令 第百八十五条第二項第一号 (Article 185, paragraph (2), item (i)), art-185/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-1
- art-185/par-2/item-5/sub-1/sub2-1: 第一号 → 所得税法施行令 第百八十五条第二項第一号 (Article 185, paragraph (2), item (i)), art-185/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-1
- art-185/par-2/item-5/sub-2: 前項第二号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-2
- art-185/par-2/item-5/sub-2: 第二号 → 所得税法施行令 第百八十五条第二項第二号 (Article 185, paragraph (2), item (ii)), art-185/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-2
- art-185/par-2/item-6: 第一号 → 所得税法施行令 第百八十五条第二項第一号 (Article 185, paragraph (2), item (i)), art-185/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-1
- art-185/par-2/item-6: 第二号 → 所得税法施行令 第百八十五条第二項第二号 (Article 185, paragraph (2), item (ii)), art-185/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-2
- art-185/par-2/item-6: 前三号 → 所得税法施行令 第百八十五条第二項第三号 (Article 185, paragraph (2), item (iii)), art-185/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-3
- art-185/par-2/item-6: 前三号 → 所得税法施行令 第百八十五条第二項第四号 (Article 185, paragraph (2), item (iv)), art-185/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-4
- art-185/par-2/item-6: 前三号 → 所得税法施行令 第百八十五条第二項第五号 (Article 185, paragraph (2), item (v)), art-185/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-5
- art-185/par-3: この条 → 所得税法施行令 第百八十五条 (Article 185), art-185 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185
- art-185/par-3/item-1/sub-1: 相続税法第三条第一項第一号 → 相続税法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-1 (e-Gov law ID 325AC0000000073)
- art-185/par-3/item-1/sub-2: 相続税法第三条第一項第五号 → 相続税法 第三条第一項第五号 (Article 3, paragraph (1), item (v)), art-3/par-1/item-5 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-5 (e-Gov law ID 325AC0000000073)
- art-185/par-3/item-1/sub-3: 相続税法第三条第一項第六号 → 相続税法 第三条第一項第六号 (Article 3, paragraph (1), item (vi)), art-3/par-1/item-6 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-6 (e-Gov law ID 325AC0000000073)
- art-185/par-3/item-1/sub-4: 相続税法第五条第一項 → 相続税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-5/par-1 (e-Gov law ID 325AC0000000073)
- art-185/par-3/item-1/sub-4: 同条第二項 → 相続税法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-5/par-2 (e-Gov law ID 325AC0000000073)
- art-185/par-3/item-1/sub-5: 相続税法第六条第一項 → 相続税法 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-6/par-1 (e-Gov law ID 325AC0000000073)
- art-185/par-3/item-1/sub-5: 同条第二項 → 相続税法 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-6/par-2 (e-Gov law ID 325AC0000000073)
- art-185/par-3/item-1/sub-6: 相続税法第六条第三項 → 相続税法 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-6/par-3 (e-Gov law ID 325AC0000000073)
- art-185/par-3/item-3: 前項第二号から第五号まで → 所得税法施行令 第百八十五条第二項第二号 (Article 185, paragraph (2), item (ii)), art-185/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-2
- art-185/par-3/item-3: 前項第二号から第五号まで → 所得税法施行令 第百八十五条第二項第三号 (Article 185, paragraph (2), item (iii)), art-185/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-3
- art-185/par-3/item-3: 前項第二号から第五号まで → 所得税法施行令 第百八十五条第二項第四号 (Article 185, paragraph (2), item (iv)), art-185/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-4
- art-185/par-3/item-3: 前項第二号から第五号まで → 所得税法施行令 第百八十五条第二項第五号 (Article 185, paragraph (2), item (v)), art-185/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-5
- art-185/par-3/item-3: 相続税法第二十四条 → 相続税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/inheritance-tax-act/art-24 (e-Gov law ID 325AC0000000073)
- art-185/par-4: 第百八十三条第四項 → 所得税法施行令 第百八十三条第四項 (Article 183, paragraph (4)), art-183/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183#art-183/par-4
- art-185/par-4: 第一項第八号 → 所得税法施行令 第百八十五条第一項第八号 (Article 185, paragraph (1), item (viii)), art-185/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-8
- art-185/par-4: 第十号 → 所得税法施行令 第百八十五条第一項第十号 (Article 185, paragraph (1), item (x)), art-185/par-1/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-10
- art-186/par-1: 第百八十四条第一項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1
- art-186/par-1: この条 → 所得税法施行令 第百八十六条 (Article 186), art-186 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186
- art-186/par-1: 次項 → 所得税法施行令 第百八十六条第二項 (Article 186, paragraph (2)), art-186/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-2
- art-186/par-1: 前条第三項第一号 → 所得税法施行令 第百八十五条第三項第一号 (Article 185, paragraph (3), item (i)), art-185/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-1
- art-186/par-1/item-1: この条 → 所得税法施行令 第百八十六条 (Article 186), art-186 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186
- art-186/par-1/item-1: この項 → 所得税法施行令 第百八十六条第一項 (Article 186, paragraph (1)), art-186/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1
- art-186/par-1/item-1: 第四号 → 所得税法施行令 第百八十六条第一項第四号 (Article 186, paragraph (1), item (iv)), art-186/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-4
- art-186/par-1/item-1: 前条第一項第一号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1
- art-186/par-1/item-2: この号 → 所得税法施行令 第百八十六条第一項第二号 (Article 186, paragraph (1), item (ii)), art-186/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-2
- art-186/par-1/item-2: この条 → 所得税法施行令 第百八十六条 (Article 186), art-186 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186
- art-186/par-1/item-2: 第四号 → 所得税法施行令 第百八十六条第一項第四号 (Article 186, paragraph (1), item (iv)), art-186/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-4
- art-186/par-1/item-2: 前条第一項第五号 → 所得税法施行令 第百八十五条第一項第五号 (Article 185, paragraph (1), item (v)), art-185/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-5
- art-186/par-1/item-3: 前条第一項第六号 → 所得税法施行令 第百八十五条第一項第六号 (Article 185, paragraph (1), item (vi)), art-185/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-6
- art-186/par-1/item-3: 前二号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-1
- art-186/par-1/item-3: 前二号 → 所得税法施行令 第百八十六条第一項第二号 (Article 186, paragraph (1), item (ii)), art-186/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-2
- art-186/par-1/item-3: 同項第一号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-1/item-1
- art-186/par-1/item-5: 次号 → 所得税法施行令 第百八十六条第一項第六号 (Article 186, paragraph (1), item (vi)), art-186/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-6
- art-186/par-1/item-5: 第一号から第三号まで → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-1
- art-186/par-1/item-5: 第一号から第三号まで → 所得税法施行令 第百八十六条第一項第二号 (Article 186, paragraph (1), item (ii)), art-186/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-2
- art-186/par-1/item-5: 第一号から第三号まで → 所得税法施行令 第百八十六条第一項第三号 (Article 186, paragraph (1), item (iii)), art-186/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-3
- art-186/par-1/item-5/sub-1/sub2-2: 第二号 → 所得税法施行令 第百八十六条第一項第二号 (Article 186, paragraph (1), item (ii)), art-186/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-2
- art-186/par-1/item-6: 第一号から第三号まで → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-1
- art-186/par-1/item-6: 第一号から第三号まで → 所得税法施行令 第百八十六条第一項第二号 (Article 186, paragraph (1), item (ii)), art-186/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-2
- art-186/par-1/item-6: 第一号から第三号まで → 所得税法施行令 第百八十六条第一項第三号 (Article 186, paragraph (1), item (iii)), art-186/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-3
- art-186/par-1/item-6: 第百八十四条第一項第二号 → 所得税法施行令 第百八十四条第一項第二号 (Article 184, paragraph (1), item (ii)), art-184/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1/item-2
- art-186/par-1/item-6: 前号 → 所得税法施行令 第百八十六条第一項第五号 (Article 186, paragraph (1), item (v)), art-186/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-5
- art-186/par-1/item-7: 第五号 → 所得税法施行令 第百八十六条第一項第五号 (Article 186, paragraph (1), item (v)), art-186/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-5
- art-186/par-2: 前条第三項第一号 → 所得税法施行令 第百八十五条第三項第一号 (Article 185, paragraph (3), item (i)), art-185/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-3/item-1
- art-186/par-2: 第百八十四条第一項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-1
- art-186/par-2: 前項第五号から第七号まで → 所得税法施行令 第百八十六条第一項第五号 (Article 186, paragraph (1), item (v)), art-186/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-5
- art-186/par-2: 前項第五号から第七号まで → 所得税法施行令 第百八十六条第一項第六号 (Article 186, paragraph (1), item (vi)), art-186/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-6
- art-186/par-2: 前項第五号から第七号まで → 所得税法施行令 第百八十六条第一項第七号 (Article 186, paragraph (1), item (vii)), art-186/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-7
- art-186/par-2/item-1: 第四号 → 所得税法施行令 第百八十六条第二項第四号 (Article 186, paragraph (2), item (iv)), art-186/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-2/item-4
- art-186/par-2/item-1: 前条第二項第一号 → 所得税法施行令 第百八十五条第二項第一号 (Article 185, paragraph (2), item (i)), art-185/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-1
- art-186/par-2/item-2: 第四号 → 所得税法施行令 第百八十六条第二項第四号 (Article 186, paragraph (2), item (iv)), art-186/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-2/item-4
- art-186/par-2/item-2: 前条第二項第五号 → 所得税法施行令 第百八十五条第二項第五号 (Article 185, paragraph (2), item (v)), art-185/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-5
- art-186/par-2/item-3: 前条第二項第六号 → 所得税法施行令 第百八十五条第二項第六号 (Article 185, paragraph (2), item (vi)), art-185/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-6
- art-186/par-2/item-3: 前二号 → 所得税法施行令 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-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-2/item-1
- art-186/par-2/item-3: 前二号 → 所得税法施行令 第百八十六条第二項第二号 (Article 186, paragraph (2), item (ii)), art-186/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-2/item-2
- art-186/par-2/item-3: 同項第一号 → 所得税法施行令 第百八十五条第二項第一号 (Article 185, paragraph (2), item (i)), art-185/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185#art-185/par-2/item-1
- art-186/par-3: 第百八十四条第三項 → 所得税法施行令 第百八十四条第三項 (Article 184, paragraph (3)), art-184/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-3
- art-186/par-3: 第一項第五号 → 所得税法施行令 第百八十六条第一項第五号 (Article 186, paragraph (1), item (v)), art-186/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186#art-186/par-1/item-5
---
## 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 a date not yet fixed (https://laws.e-gov.go.jp/law/340CO0000000096/20270722_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-20261106T163957-060, 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-20261106T163957-060, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-065, 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-20261106T163957-065, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-016, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-048, 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-20261106T173921-048, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-049, 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-20261106T173921-049, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-050, 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-20261106T173921-050, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-051, 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-20261106T173921-051, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-052, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-053, 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-20261106T205255-001, 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