# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百八十三条 (Article 183)

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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: 第百八十三条 (Article 183)（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） — address `art-183`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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Only the Japanese as published by the government has legal effect; the text
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They are never merged and never substituted for one another.

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### 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.
<sup>caption: machine translation, not official</sup>
<sup>art-183 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183</sup>

      **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。
      <sup>art-183/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1</sup>
      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:
      <sup>machine translation, not official</sup>

        **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。
        <sup>art-183/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1/item-1</sup>
        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;
        <sup>machine translation, not official</sup>

        **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。
        <sup>art-183/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1/item-2</sup>
        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.
        <sup>machine translation, not official</sup>

          **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
          <sup>art-183/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1/item-2/sub-1</sup>
          The amount prescribed respectively in the following for the following categories of annuity:
          <sup>machine translation, not official</sup>

            **（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
            <sup>art-183/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1/item-2/sub-1/sub2-1</sup>
            An annuity for which the total amount payable has been determined on the day payment begins: that total amount payable;
            <sup>machine translation, not official</sup>

            **（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
            <sup>art-183/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1/item-2/sub-1/sub2-2</sup>
            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);
            <sup>machine translation, not official</sup>

          **ロ**  当該生命保険契約等に係る保険料又は掛金の総額
          <sup>art-183/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1/item-2/sub-2</sup>
          The total amount of insurance premiums or installments pertaining to that life insurance contract, etc.;
          <sup>machine translation, not official</sup>

        **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。
        <sup>art-183/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1/item-3</sup>
        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.
        <sup>machine translation, not official</sup>

        **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。
        <sup>art-183/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1/item-4</sup>
        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.
        <sup>machine translation, not official</sup>

      **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。
      <sup>art-183/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2</sup>
      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:
      <sup>machine translation, not official</sup>

        **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。
        <sup>art-183/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2/item-1</sup>
        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;
        <sup>machine translation, not official</sup>

        **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。
        <sup>art-183/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2/item-2</sup>
        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:
        <sup>machine translation, not official</sup>

          **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
          <sup>art-183/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2/item-2/sub-1</sup>
          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);
          <sup>machine translation, not official</sup>

          **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
          <sup>art-183/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2/item-2/sub-2</sup>
          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;
          <sup>machine translation, not official</sup>

          **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
          <sup>art-183/par-2/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2/item-2/sub-3</sup>
          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;
          <sup>machine translation, not official</sup>

          **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
          <sup>art-183/par-2/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2/item-2/sub-4</sup>
          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;
          <sup>machine translation, not official</sup>

          **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
          <sup>art-183/par-2/item-2/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2/item-2/sub-5</sup>
          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;
          <sup>machine translation, not official</sup>

        **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。
        <sup>art-183/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2/item-3</sup>
        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.
        <sup>machine translation, not official</sup>

      **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。
      <sup>art-183/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3</sup>
      The life insurance contract, etc. prescribed in the preceding two paragraphs means the following contracts or plan rules:
      <sup>machine translation, not official</sup>

        **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
        <sup>art-183/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3/item-1</sup>
        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;
        <sup>machine translation, not official</sup>

        **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
        <sup>art-183/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3/item-2</sup>
        Retirement allowance mutual aid contracts prescribed in Article 73, paragraph (1), item (i) (Requirements for Specified Retirement Allowance Mutual Aid Organizations);
        <sup>machine translation, not official</sup>

        **三**  退職年金に関する次に掲げる契約
        <sup>art-183/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3/item-3</sup>
        The following contracts concerning retirement pensions:
        <sup>machine translation, not official</sup>

          **イ**  信託契約
          <sup>art-183/par-3/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3/item-3/sub-1</sup>
          Trust contracts;
          <sup>machine translation, not official</sup>

          **ロ**  生命保険契約
          <sup>art-183/par-3/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3/item-3/sub-2</sup>
          Life insurance contracts;
          <sup>machine translation, not official</sup>

          **ハ**  生命共済に係る契約
          <sup>art-183/par-3/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3/item-3/sub-3</sup>
          Contracts pertaining to life mutual aid;
          <sup>machine translation, not official</sup>

        **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
        <sup>art-183/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3/item-4</sup>
        Plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of the Defined-Benefit Corporate Pension Act;
        <sup>machine translation, not official</sup>

        **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
        <sup>art-183/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3/item-5</sup>
        Contracts prescribed in Article 75, paragraph (2), item (i) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act;
        <sup>machine translation, not official</sup>

        **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
        <sup>art-183/par-3/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3/item-6</sup>
        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.
        <sup>machine translation, not official</sup>

      **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。
      <sup>art-183/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4</sup>
      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.:
      <sup>machine translation, not official</sup>

        **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。）
        <sup>art-183/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-1</sup>
        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);
        <sup>machine translation, not official</sup>

        **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
        <sup>art-183/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-2</sup>
        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.)):
        <sup>machine translation, not official</sup>

          **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
          <sup>art-183/par-4/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-2/sub-1</sup>
          Insurance premiums or installments pertaining to the benefits set out in Article 76, paragraph (1), item (ii) or paragraph (2), item (ii);
          <sup>machine translation, not official</sup>

          **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。）
          <sup>art-183/par-4/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-2/sub-2</sup>
          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);
          <sup>machine translation, not official</sup>

          **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。）
          <sup>art-183/par-4/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-2/sub-3</sup>
          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);
          <sup>machine translation, not official</sup>

          **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。）
          <sup>art-183/par-4/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-2/sub-4</sup>
          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);
          <sup>machine translation, not official</sup>

          **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。）
          <sup>art-183/par-4/item-2/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-2/sub-5</sup>
          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);
          <sup>machine translation, not official</sup>

          **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。）
          <sup>art-183/par-4/item-2/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-2/sub-6</sup>
          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);
          <sup>machine translation, not official</sup>

          **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
          <sup>art-183/par-4/item-2/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-2/sub-7</sup>
          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);
          <sup>machine translation, not official</sup>

        **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。）
        <sup>art-183/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-3</sup>
        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);
        <sup>machine translation, not official</sup>

        **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
        <sup>art-183/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-4</sup>
        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.
        <sup>machine translation, not official</sup>

---

## Cites
- 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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/art-183/par-4/item-2

## Cited by

29 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第六十五条第一項第二号（不適格退職金共済契約等に基づく掛金の取扱い） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-65/par-1/item-2
- 所得税法施行令 第百八十三条第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1
- 所得税法施行令 第百八十三条第一項第三号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1/item-3
- 所得税法施行令 第百八十三条第一項第四号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1/item-4
- 所得税法施行令 第百八十三条第二項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2
- 所得税法施行令 第百八十三条第二項第二号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2/item-2
- 所得税法施行令 第百八十三条第二項第三号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2/item-3
- 所得税法施行令 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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3
- 所得税法施行令 第百八十三条第三項第一号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3/item-1
- 所得税法施行令 第百八十三条第四項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4
- 所得税法施行令 第百八十三条第四項第一号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-1
- 所得税法施行令 第百八十三条第四項第三号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-3
- 所得税法施行令 第百八十五条第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-185/par-1
- 所得税法施行令 第百八十五条第一項第九号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-185/par-1/item-9
- 所得税法施行令 第百八十五条第二項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-185/par-2
- 所得税法施行令 第百八十五条第四項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-185/par-4
- 所得税法施行令 第二百八十七条第一項（年金に係る契約の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-287/par-1
- 所得税法施行令 第二百九十六条第一項第一号（生命保険契約等に基づく年金等に係る課税標準） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-296/par-1/item-1
- 所得税法施行令 第二百九十六条第一項第二号イ（生命保険契約等に基づく年金等に係る課税標準） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-296/par-1/item-2/sub-1
- 所得税法施行令 第二百九十六条第一項第二号ロ（生命保険契約等に基づく年金等に係る課税標準） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-296/par-1/item-2/sub-2
- 所得税法施行令 第三百二十六条第三項第一号（生命保険契約等に基づく年金に係る源泉徴収） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-3/item-1
- 所得税法施行令 附則第三条第一項（小規模企業共済法の解約手当金に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-3/par-1
- 所得税法施行令 附則第三条第一項（小規模企業共済法の解約手当金等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-3/par-1
- 所得税法施行令 附則第四条第一項（余命年数表に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-4/par-1
- 所得税法施行令 附則第五条第一項（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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-5/par-1
- 所得税法施行規則 第八十六条第一項（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十六条第一項第四号（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-4 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十六条第三項第一号（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-3/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十六条第三項第二号（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-3/item-2 (e-Gov law ID 340M50000040011)

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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-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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06