# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 別表 (Appended Table 1)
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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: 別表 (Appended Table 1)（余命年数表） — address `appdx-1`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/appdx-1
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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.
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## 別表（余命年数表） （第八十二条の三、第百八十五条関係）
appdx-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/appdx-1
年金の支給開始日における年齢 余命年数 年金の支給開始日における年齢 余命年数 年金の支給開始日における年齢 余命年数
男 女 男 女 男 女
歳 年 年 歳 年 年 歳 年 年
０ ７４ ８０ ３３ ４３ ４８ ６６ １４ １８
１ ７４ ７９ ３４ ４２ ４７ ６７ １４ １７
２ ７３ ７８ ３５ ４１ ４６ ６８ １３ １６
３ ７２ ７７ ３６ ４０ ４５ ６９ １２ １５
４ ７１ ７７ ３７ ３９ ４４ ７０ １２ １４
５ ７０ ７６ ３８ ３８ ４３ ７１ １１ １４
６ ６９ ７５ ３９ ３７ ４２ ７２ １０ １３
７ ６８ ７４ ４０ ３６ ４１ ７３ １０ １２
８ ６７ ７３ ４１ ３５ ４０ ７４ ９ １１
９ ６６ ７２ ４２ ３４ ３９ ７５ ８ １１
１０ ６５ ７１ ４３ ３３ ３８ ７６ ８ １０
１１ ６４ ７０ ４４ ３２ ３７ ７７ ７ ９
１２ ６３ ６９ ４５ ３２ ３６ ７８ ７ ９
１３ ６２ ６８ ４６ ３１ ３６ ７９ ６ ８
１４ ６１ ６７ ４７ ３０ ３５ ８０ ６ ８
１５ ６０ ６６ ４８ ２９ ３４ ８１ ６ ７
１６ ５９ ６５ ４９ ２８ ３３ ８２ ５ ７
１７ ５８ ６４ ５０ ２７ ３２ ８３ ５ ６
１８ ５７ ６３ ５１ ２６ ３１ ８４ ４ ６
１９ ５６ ６２ ５２ ２５ ３０ ８５ ４ ５
２０ ５５ ６１ ５３ ２５ ２９ ８６ ４ ５
２１ ５４ ６０ ５４ ２４ ２８ ８７ ４ ４
２２ ５３ ５９ ５５ ２３ ２７ ８８ ３ ４
２３ ５２ ５８ ５６ ２２ ２６ ８９ ３ ４
２４ ５１ ５７ ５７ ２１ ２５ ９０ ３ ３
２５ ５０ ５６ ５８ ２０ ２５ ９１ ３ ３
２６ ５０ ５５ ５９ ２０ ２４ ９２ ２ ３
２７ ４９ ５４ ６０ １９ ２３ ９３ ２ ３
２８ ４８ ５３ ６１ １８ ２２ ９４ ２ ２
２９ ４７ ５２ ６２ １７ ２１ ９５ ２ ２
３０ ４６ ５１ ６３ １７ ２０ ９６ ２ ２
３１ ４５ ５０ ６４ １６ １９ ９７歳以上 １ １
３２ ４４ ４９ ６５ １５ １８
Age on the Starting Date of Pension Payments Life Expectancy (Years) Age on the Starting Date of Pension Payments Life Expectancy (Years) Age on the Starting Date of Pension Payments Life Expectancy (Years)
Male Female Male Female Male Female
Age Years Years Age Years Years Age Years Years
0 74 80 33 43 48 66 14 18
1 74 79 34 42 47 67 14 17
2 73 78 35 41 46 68 13 16
3 72 77 36 40 45 69 12 15
4 71 77 37 39 44 70 12 14
5 70 76 38 38 43 71 11 14
6 69 75 39 37 42 72 10 13
7 68 74 40 36 41 73 10 12
8 67 73 41 35 40 74 9 11
9 66 72 42 34 39 75 8 11
10 65 71 43 33 38 76 8 10
11 64 70 44 32 37 77 7 9
12 63 69 45 32 36 78 7 9
13 62 68 46 31 36 79 6 8
14 61 67 47 30 35 80 6 8
15 60 66 48 29 34 81 6 7
16 59 65 49 28 33 82 5 7
17 58 64 50 27 32 83 5 6
18 57 63 51 26 31 84 4 6
19 56 62 52 25 30 85 4 5
20 55 61 53 25 29 86 4 5
21 54 60 54 24 28 87 4 4
22 53 59 55 23 27 88 3 4
23 52 58 56 22 26 89 3 4
24 51 57 57 21 25 90 3 3
25 50 56 58 20 25 91 3 3
26 50 55 59 20 24 92 2 3
27 49 54 60 19 23 93 2 3
28 48 53 61 18 22 94 2 2
29 47 52 62 17 21 95 2 2
30 46 51 63 17 20 96 2 2
31 45 50 64 16 19 97 or older 1 1
32 44 49 65 15 18
machine translation, not official
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_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-20261106T163957-173, 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