# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十条 (Article 20)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二十条 (Article 20)（非課税とされる業務上の傷害に基づく給付等） — address `art-20`
- 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-20
- 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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### 第二十条（非課税とされる業務上の傷害に基づく給付等） — Benefits, etc. Based on Injuries in the Course of Duty Treated as Nontaxable
<sup>caption: machine translation, not official</sup>
<sup>art-20 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20</sup>

    **第一項**  法第九条第一項第三号イ（非課税所得）に規定する政令で定める給付は、次に掲げる給付とする。
    <sup>art-20/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-1</sup>
    The benefits specified by Cabinet Order prescribed in Article 9, paragraph (1), item (iii), (a) (Nontaxable Income) of the Act are the following benefits:
    <sup>machine translation, not official</sup>

      **一**  恩給法の一部を改正する法律（昭和二十八年法律第百五十五号）附則第二十二条第一項（旧軍人等に対する増加恩給等の給付等）の規定による傷病年金
      <sup>art-20/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-1/item-1</sup>
      an injury and disease pension under Article 22, paragraph (1) of the Supplementary Provisions (Payment, etc. of Increased Pensions to Former Military Personnel, etc.) of the Act Partially Amending the Public Officers Pension Act (Act No. 155 of 1953);
      <sup>machine translation, not official</sup>

      **二**  労働基準法第八章（災害補償）の規定により受ける療養の給付若しくは費用、休業補償、障害補償、打切補償又は分割補償（障害補償に係る部分に限る。）
      <sup>art-20/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-1/item-2</sup>
      medical care benefits or expenses, compensation for absence from work, disability compensation, compensation for discontinuance, or compensation in installments (limited to the portion pertaining to disability compensation) received pursuant to the provisions of Chapter VIII (Accident Compensation) of the Labor Standards Act;
      <sup>machine translation, not official</sup>

      **三**  船員法第十章（災害補償）の規定により受ける療養の給付若しくは費用、傷病手当、予後手当又は障害手当
      <sup>art-20/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-1/item-3</sup>
      medical care benefits or expenses, injury and disease allowance, convalescence allowance, or disability allowance received pursuant to the provisions of Chapter X (Accident Compensation) of the Mariners Act;
      <sup>machine translation, not official</sup>

      **四**  条例の規定により地方公共団体から支払われる給付で法第九条第一項第三号イに規定する増加恩給又は傷病賜金に準ずるもの
      <sup>art-20/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-1/item-4</sup>
      benefits paid by a local government pursuant to the provisions of a Prefectural or Municipal Ordinance that are equivalent to the increased pension or injury and disease grant prescribed in Article 9, paragraph (1), item (iii), (a) of the Act.
      <sup>machine translation, not official</sup>

    **第二項**  法第九条第一項第三号ハに規定する政令で定める共済制度は、地方公共団体の条例において精神又は身体に障害のある者（以下この項において「心身障害者」という。）を扶養する者を加入者とし、その加入者が地方公共団体に掛金を納付し、当該地方公共団体が心身障害者の扶養のための給付金を定期に支給することを定めている制度（脱退一時金（加入者が当該制度から脱退する場合に支給される一時金をいう。）の支給に係る部分を除く。）で、次に掲げる要件を備えているものとする。
    <sup>art-20/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2</sup>
    The mutual aid system specified by Cabinet Order prescribed in Article 9, paragraph (1), item (iii), (c) of the Act is a system (excluding the portion pertaining to the payment of lump-sum withdrawal payments (meaning lump sums paid when a member withdraws from the system)) that provides in a Prefectural or Municipal Ordinance of a local government that persons who support a person with a mental or physical disability (hereinafter referred to as a "person with a mental or physical disability" in this paragraph) are to be members, that those members pay contributions to the local government, and that the local government periodically pays benefits for the support of persons with a mental or physical disability, and that satisfies the following requirements:
    <sup>machine translation, not official</sup>

      **一**  心身障害者の扶養のための給付金（その給付金の支給開始前に心身障害者が死亡した場合に加入者に対して支給される弔慰金を含む。）のみを支給するものであること。
      <sup>art-20/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-1</sup>
      it pays only benefits for the support of persons with a mental or physical disability (including condolence payments paid to a member if the person with a mental or physical disability dies before payment of those benefits begins);
      <sup>machine translation, not official</sup>

      **二**  前号の給付金の額は、心身障害者の生活のために通常必要とされる費用を満たす金額（同号の弔慰金にあつては、掛金の累積額に比して相当と認められる金額）を超えず、かつ、その額について、特定の者につき不当に差別的な取扱いをしないこと。
      <sup>art-20/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-2</sup>
      the amount of the benefits referred to in the preceding item does not exceed the amount that covers the expenses ordinarily required for the livelihood of the person with a mental or physical disability (in the case of the condolence payments referred to in that item, the amount found to be reasonable in comparison with the cumulative amount of contributions), and there is no unfairly discriminatory treatment of any particular person with respect to that amount;
      <sup>machine translation, not official</sup>

      **三**  第一号の給付金（同号の弔慰金を除く。次号において同じ。）の支給は、加入者の死亡、重度の障害その他地方公共団体の長が認定した特別の事故を原因として開始されるものであること。
      <sup>art-20/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-3</sup>
      the payment of the benefits referred to in item (i) (excluding the condolence payments referred to in that item; the same applies in the following item) begins on account of the death or severe disability of a member, or any other special accident certified by the head of the local government;
      <sup>machine translation, not official</sup>

      **四**  第一号の給付金の受取人は、心身障害者又は前号の事故発生後において心身障害者を扶養する者とするものであること。
      <sup>art-20/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-4</sup>
      the recipient of the benefits referred to in item (i) is the person with a mental or physical disability or a person who supports the person with a mental or physical disability after the occurrence of the accident referred to in the preceding item;
      <sup>machine translation, not official</sup>

      **五**  第一号の給付金に関する経理は、他の経理と区分して行い、かつ、掛金その他の資金が銀行その他の金融機関に対する運用の委託、生命保険への加入その他これらに準ずる方法を通じて確実に運用されるものであること。
      <sup>art-20/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-5</sup>
      the accounting for the benefits referred to in item (i) is kept separately from other accounting, and contributions and other funds are reliably managed through entrusting management to a bank or other financial institution, enrollment in life insurance, or other similar methods.
      <sup>machine translation, not official</sup>

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## Cites
- art-20/par-1: 法第九条第一項第三号 → 所得税法 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-20/par-1/item-4: 法第九条第一項第三号 → 所得税法 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-20/par-2: 法第九条第一項第三号 → 所得税法 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-20/par-2: この項 → 所得税法施行令 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2
- art-20/par-2/item-2: 前号 → 所得税法施行令 第二十条第二項第一号 (Article 20, paragraph (2), item (i)), art-20/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-1
- art-20/par-2/item-3: 第一号 → 所得税法施行令 第二十条第二項第一号 (Article 20, paragraph (2), item (i)), art-20/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-1
- art-20/par-2/item-3: 次号 → 所得税法施行令 第二十条第二項第四号 (Article 20, paragraph (2), item (iv)), art-20/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-4
- art-20/par-2/item-4: 第一号 → 所得税法施行令 第二十条第二項第一号 (Article 20, paragraph (2), item (i)), art-20/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-1
- art-20/par-2/item-4: 前号 → 所得税法施行令 第二十条第二項第三号 (Article 20, paragraph (2), item (iii)), art-20/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-3
- art-20/par-2/item-5: 第一号 → 所得税法施行令 第二十条第二項第一号 (Article 20, paragraph (2), item (i)), art-20/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-1

## Cited by

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

- 所得税法施行令 第二十条第二項（非課税とされる業務上の傷害に基づく給付等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2
- 所得税法施行令 第二十条第二項第二号（非課税とされる業務上の傷害に基づく給付等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-2
- 所得税法施行令 第二十条第二項第三号（非課税とされる業務上の傷害に基づく給付等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-3
- 所得税法施行令 第二十条第二項第四号（非課税とされる業務上の傷害に基づく給付等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-4
- 所得税法施行令 第二十条第二項第五号（非課税とされる業務上の傷害に基づく給付等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20/par-2/item-5
- 所得税法施行令 第三百五十一条第一項第八号（生命保険金に類する給付等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-351/par-1/item-8
- 所得税法施行令 附則第十条第一項（輸出所得の特別控除があつた場合の事業専従者給与等の必要経費算入額等の計算に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-10/par-1

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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-20261106T173921-007, 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-20261106T173921-007, 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