# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九条 (Article 209) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-209. 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: 第二百九条 (Article 209)（生命保険料控除の対象とならない保険契約等） — address `art-209` - 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-209 - 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. --- ### 第二百九条（生命保険料控除の対象とならない保険契約等） — Insurance Policies, etc. Not Subject to Life Insurance Premium Deduction caption: machine translation, not official art-209 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-209 **第一項** 法第七十六条第五項第一号（生命保険料控除）に規定する政令で定める保険契約は、保険期間が五年に満たない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のうち、被保険者が保険期間の満了の日に生存している場合に限り保険金等を支払う定めのあるもの又は被保険者が保険期間の満了の日に生存している場合及び当該期間中に災害、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第六条第二項若しくは第三項（感染症の定義）に規定する一類感染症若しくは二類感染症その他これらに類する特別の事由により死亡した場合に限り保険金等を支払う定めのあるものとする。 art-209/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-209/par-1 The insurance policies specified by Cabinet Order as prescribed in Article 76, paragraph (5), item (i) (Life Insurance Premium Deduction) of the Act are, among insurance policies with an insurance period of less than five years 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, those that provide for payment of insurance proceeds or similar benefits only where the insured person is alive on the last day of the insurance period, or those that provide for payment of insurance proceeds or similar benefits only where the insured person is alive on the last day of the insurance period and where the insured person dies during that period due to a Disaster, a Category I Infectious Disease or Category II Infectious Disease prescribed in Article 6, paragraph (2) or (3) (Definition of Infectious Diseases) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), or another special cause similar to these. machine translation, not official **第二項** 法第七十六条第五項第三号に規定する政令で定める生命共済に係る契約は、共済期間が五年に満たない生命共済に係る契約のうち、被共済者が共済期間の満了の日に生存している場合に限り保険金等を支払う定めのあるもの又は被共済者が共済期間の満了の日に生存している場合及び当該期間中に災害、前項に規定する感染症その他これらに類する特別の事由により死亡した場合に限り保険金等を支払う定めのあるものとする。 art-209/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-209/par-2 The contracts pertaining to life mutual aid specified by Cabinet Order as prescribed in Article 76, paragraph (5), item (iii) of the Act are, among contracts pertaining to life mutual aid with a mutual aid period of less than five years, those that provide for payment of insurance proceeds or similar benefits only where the covered person is alive on the last day of the mutual aid period, or those that provide for payment of insurance proceeds or similar benefits only where the covered person is alive on the last day of the mutual aid period and where the covered person dies during that period due to a Disaster, an infectious disease prescribed in the preceding paragraph, or another special cause similar to these. machine translation, not official **第三項** 法第七十六条第六項第四号に規定する政令で定めるものは、外国への旅行のために住居を出発した後、住居に帰着するまでの期間（次項において「海外旅行期間」という。）内に発生した疾病又は身体の傷害その他これらに類する事由に基因して保険金等が支払われる保険契約とする。 art-209/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-209/par-3 Those specified by Cabinet Order as prescribed in Article 76, paragraph (6), item (iv) of the Act are insurance policies under which insurance proceeds or similar benefits are paid on account of a disease or bodily injury, or another cause similar to these, that occurred within the period from departure from one's residence for travel to a foreign country until return to one's residence (referred to as the "overseas travel period" in the following paragraph). machine translation, not official **第四項** 法第七十六条第七項第二号に規定する政令で定めるものは、海外旅行期間内に発生した疾病又は身体の傷害その他これらに類する事由に基因して保険金等が支払われる同条第五項第三号に規定する生命共済契約等とする。 art-209/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-209/par-4 Those specified by Cabinet Order as prescribed in Article 76, paragraph (7), item (ii) of the Act are life mutual aid contracts or similar contracts prescribed in paragraph (5), item (iii) of that Article under which insurance proceeds or similar benefits are paid on account of a disease or bodily injury, or another cause similar to these, that occurred within the overseas travel period. machine translation, not official --- ## Cites - art-209/par-1: 法第七十六条第五項第一号 → 所得税法 第七十六条第五項第一号 (Article 76, paragraph (5), item (i)), art-76/par-5/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-1 (e-Gov law ID 340AC0000000033) - art-209/par-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-209/par-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-209/par-1: 感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第六条第二項 → e-Gov law 410AC0000000114, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection - art-209/par-1: 第三項 → e-Gov law 410AC0000000114, 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — not held in this collection - art-209/par-2: 法第七十六条第五項第三号 → 所得税法 第七十六条第五項第三号 (Article 76, paragraph (5), item (iii)), art-76/par-5/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-3 (e-Gov law ID 340AC0000000033) - art-209/par-2: 前項 → 所得税法施行令 第二百九条第一項 (Article 209, paragraph (1)), art-209/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-209/par-1 - art-209/par-3: 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-209/par-3: 次項 → 所得税法施行令 第二百九条第四項 (Article 209, paragraph (4)), art-209/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-209/par-4 - art-209/par-4: 法第七十六条第七項第二号 → 所得税法 第七十六条第七項第二号 (Article 76, paragraph (7), item (ii)), art-76/par-7/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-7/item-2 (e-Gov law ID 340AC0000000033) - art-209/par-4: 同条第五項第三号 → 所得税法 第七十六条第五項第三号 (Article 76, paragraph (5), item (iii)), art-76/par-5/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-3 (e-Gov law ID 340AC0000000033) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百八条の四第一項第一号（旧生命保険料の対象とならない保険料） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-4/par-1/item-1 - 所得税法施行令 第二百九条第二項（生命保険料控除の対象とならない保険契約等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-209/par-2 - 所得税法施行令 第二百九条第三項（生命保険料控除の対象とならない保険契約等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-209/par-3 --- ## 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-20261106T173921-059, 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