# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百八条の五 (Article 208-5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-5. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第二百八条の五 (Article 208-5)（新生命保険料等の金額から控除する剰余金等の額） — address `art-208-5` - 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-208-5 - 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. --- ### 第二百八条の五（新生命保険料等の金額から控除する剰余金等の額） — Amounts of Surplus, etc. Deducted from the Amounts of New Life Insurance Premiums, etc. caption: machine translation, not official art-208-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-5 **第一項** 法第七十六条第一項第一号イ（生命保険料控除）に規定する政令で定めるところにより計算した金額は、その年において同条第五項に規定する新生命保険契約等（当該新生命保険契約等が他の保険契約（共済に係る契約を含む。以下この項において同じ。）に附帯して締結したものである場合には、当該他の保険契約及び当該他の保険契約に附帯して締結した当該新生命保険契約等以外の保険契約を含む。以下この項において同じ。）に基づき分配を受けた剰余金の額及び割戻しを受けた割戻金の額並びに当該新生命保険契約等に基づき分配を受けた剰余金又は割戻しを受けた割戻金をもつて当該新生命保険契約等に係る保険料又は掛金の払込みに充てた金額の合計額に、その年中に支払つた当該新生命保険契約等に係る保険料又は掛金の金額の合計額のうちに当該新生命保険契約等に係る同条第一項に規定する新生命保険料の金額の占める割合を乗じて計算した金額とする。 art-208-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-5/par-1 The amount calculated as provided by Cabinet Order as prescribed in Article 76, paragraph (1), item (i), (a) (Life Insurance Premium Deduction) of the Act is the amount calculated by multiplying the total of the amount of surplus distributed and the amount of rebates received in that year under a new life insurance contract, etc. prescribed in paragraph (5) of that Article (where that new life insurance contract, etc. was concluded as ancillary to another insurance policy (including a contract for mutual aid; the same applies hereinafter in this paragraph), including that other insurance policy and the insurance policies, other than that new life insurance contract, etc., concluded as ancillary to that other insurance policy; the same applies hereinafter in this paragraph), and the amount applied to the payment of the insurance premiums or contributions pertaining to that new life insurance contract, etc. out of the surplus distributed or the rebates received under that new life insurance contract, etc., by the proportion that the amount of the new life insurance premium prescribed in paragraph (1) of that Article pertaining to that new life insurance contract, etc. accounts for in the total amount of the insurance premiums or contributions pertaining to that new life insurance contract, etc. paid during that year. machine translation, not official **第二項** 前項の規定は、法第七十六条第二項第一号に規定する政令で定めるところにより計算した金額及び同条第三項第一号イに規定する政令で定めるところにより計算した金額について準用する。 art-208-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-5/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the amount calculated as provided by Cabinet Order as prescribed in Article 76, paragraph (2), item (i) of the Act and the amount calculated as provided by Cabinet Order as prescribed in item (i), (a) of paragraph (3) of that Article. machine translation, not official --- ## Cites - art-208-5/par-1: 法第七十六条第一項第一号 → 所得税法 第七十六条第一項第一号 (Article 76, paragraph (1), item (i)), art-76/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-208-5/par-1: 同条第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/ja/income-tax-act/art-76/par-5 (e-Gov law ID 340AC0000000033) - art-208-5/par-1: この項 → 所得税法施行令 第二百八条の五第一項 (Article 208-5, paragraph (1)), art-208-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-5/par-1 - art-208-5/par-1: 同条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1 (e-Gov law ID 340AC0000000033) - art-208-5/par-2: 前項 → 所得税法施行令 第二百八条の五第一項 (Article 208-5, paragraph (1)), art-208-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-5/par-1 - art-208-5/par-2: 法第七十六条第二項第一号 → 所得税法 第七十六条第二項第一号 (Article 76, paragraph (2), item (i)), art-76/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-2/item-1 (e-Gov law ID 340AC0000000033) - art-208-5/par-2: 同条第三項第一号 → 所得税法 第七十六条第三項第一号 (Article 76, paragraph (3), item (i)), art-76/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-1 (e-Gov law ID 340AC0000000033) ## Cited by 8 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百八条の五第一項（新生命保険料等の金額から控除する剰余金等の額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-5/par-1 - 所得税法施行令 第二百八条の五第二項（新生命保険料等の金額から控除する剰余金等の額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-5/par-2 - 所得税法施行令 第二百六十二条第一項第四号イ（確定申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-4/sub-1 - 所得税法施行令 第二百六十二条第一項第四号ハ（確定申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-4/sub-3 - 所得税法施行令 第二百六十二条第一項第四号ニ（確定申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-4/sub-4 - 所得税法施行令 第三百十九条第一項第三号（保険料控除申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319/par-1/item-3 - 所得税法施行令 第三百十九条第一項第五号（保険料控除申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319/par-1/item-5 - 所得税法施行令 第三百十九条第一項第六号（保険料控除申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319/par-1/item-6 --- ## 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-20261106T173921-058, 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