# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百十条 (Article 210)

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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: 第二百十条 (Article 210)（生命共済契約等の範囲） — address `art-210`
- 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-210
- 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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### 第二百十条（生命共済契約等の範囲） — Scope of Life Mutual Aid Contracts or Similar Contracts
<sup>caption: machine translation, not official</sup>
<sup>art-210 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210</sup>

  **第一項**  法第七十六条第五項第三号（生命保険料控除）に規定する共済に係る契約に類する政令で定める共済に係る契約は、次に掲げる契約とする。
  <sup>art-210/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210/par-1</sup>
  The contracts for mutual aid specified by Cabinet Order that are similar to the contracts for mutual aid prescribed in Article 76, paragraph (5), item (iii) (Life Insurance Premium Deduction) of the Act are the following contracts:
  <sup>machine translation, not official</sup>

    **一**  農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会の締結した生命共済に係る契約
    <sup>art-210/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210/par-1/item-1</sup>
    a contract pertaining to life mutual aid concluded by a federation of agricultural cooperatives that conducts the business under Article 10, paragraph (1), item (x) (Facilities Pertaining to Mutual Aid) of the Agricultural Co-operatives Act;
    <sup>machine translation, not official</sup>

    **二**  水産業協同組合法第十一条第一項第十二号（事業の種類）若しくは第九十三条第一項第六号の二（事業の種類）の事業を行う漁業協同組合若しくは水産加工業協同組合又は共済水産業協同組合連合会の締結した生命共済に係る契約（漁業協同組合又は水産加工業協同組合の締結した契約にあつては、財務省令で定める要件を備えているものに限る。）
    <sup>art-210/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210/par-1/item-2</sup>
    a contract pertaining to life mutual aid concluded by a fishery cooperative or fishery processing cooperative that conducts the business under Article 11, paragraph (1), item (xii) (Types of Business) or Article 93, paragraph (1), item (vi)-2 (Types of Business) of the Fishery Industry Cooperative Act, or by a mutual aid federation of fishery industry cooperatives (in the case of a contract concluded by a fishery cooperative or fishery processing cooperative, limited to a contract satisfying the requirements specified by Ministry of Finance Order);
    <sup>machine translation, not official</sup>

    **三**  消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号（事業の種類）の事業を行う消費生活協同組合連合会の締結した生命共済に係る契約
    <sup>art-210/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210/par-1/item-3</sup>
    a contract pertaining to life mutual aid concluded by a federation of consumer cooperatives that conducts the business under Article 10, paragraph (1), item (iv) (Types of Business) of the Consumer Cooperatives Act (Act No. 200 of 1948);
    <sup>machine translation, not official</sup>

    **四**  中小企業等協同組合法第九条の二第七項（事業協同組合及び事業協同小組合）に規定する共済事業を行う同項に規定する特定共済組合、同法第九条の九第一項第三号（協同組合連合会）の事業を行う協同組合連合会又は同条第四項に規定する特定共済組合連合会の締結した生命共済に係る契約
    <sup>art-210/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210/par-1/item-4</sup>
    a contract pertaining to life mutual aid concluded by a specified mutual aid association prescribed in Article 9-2, paragraph (7) (Business Cooperatives and Small Business Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act that conducts the mutual aid business prescribed in that paragraph, by a federation of cooperatives that conducts the business under Article 9-9, paragraph (1), item (iii) (Federations of Cooperatives) of that Act, or by a federation of specified mutual aid associations prescribed in paragraph (4) of that Article;
    <sup>machine translation, not official</sup>

    **五**  法律の規定に基づく共済に関する事業を行う法人の締結した生命共済に係る契約でその事業及び契約の内容が前各号に掲げるものに準ずるものとして財務大臣の指定するもの
    <sup>art-210/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210/par-1/item-5</sup>
    a contract pertaining to life mutual aid concluded by a juridical person that conducts a business pertaining to mutual aid under the provisions of an Act, being a contract designated by the Minister of Finance as one for which the business and the contents of the contract are equivalent to those listed in the preceding items.
    <sup>machine translation, not official</sup>

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## Cites
- art-210/par-1: 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-210/par-1/item-1: 農業協同組合法第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection
- art-210/par-1/item-2: 水産業協同組合法第十一条第一項第十二号 → e-Gov law 323AC0000000242, 第十一条第一項第十二号 (Article 11, paragraph (1), item (xii)), art-11/par-1/item-12 — not held in this collection
- art-210/par-1/item-2: 第九十三条第一項第六号の二 → e-Gov law 323AC0000000242, 第九十三条第一項第六号の二 (Article 93, paragraph (1), item (vi-2)), art-93/par-1/item-6-2 — not held in this collection
- art-210/par-1/item-3: 消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号 → e-Gov law 323AC0000000200, 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — not held in this collection
- art-210/par-1/item-4: 中小企業等協同組合法第九条の二第七項 → e-Gov law 324AC0000000181, 第九条の二第七項 (Article 9-2, paragraph (7)), art-9-2/par-7 — not held in this collection
- art-210/par-1/item-4: 同法第九条の九第一項第三号 → e-Gov law 324AC0000000181, 第九条の九第一項第三号 (Article 9-9, paragraph (1), item (iii)), art-9-9/par-1/item-3 — not held in this collection
- art-210/par-1/item-4: 同条第四項 → e-Gov law 324AC0000000181, 第九条の九第四項 (Article 9-9, paragraph (4)), art-9-9/par-4 — not held in this collection
- art-210/par-1/item-5: 前各号 → 所得税法施行令 第二百十条第一項第一号 (Article 210, paragraph (1), item (i)), art-210/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210/par-1/item-1
- art-210/par-1/item-5: 前各号 → 所得税法施行令 第二百十条第一項第二号 (Article 210, paragraph (1), item (ii)), art-210/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210/par-1/item-2
- art-210/par-1/item-5: 前各号 → 所得税法施行令 第二百十条第一項第三号 (Article 210, paragraph (1), item (iii)), art-210/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210/par-1/item-3
- art-210/par-1/item-5: 前各号 → 所得税法施行令 第二百十条第一項第四号 (Article 210, paragraph (1), item (iv)), art-210/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210/par-1/item-4

## Cited by

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

- 所得税法施行令 第二百十条第一項第五号（生命共済契約等の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210/par-1/item-5
- 所得税法施行令 第二百十一条第一項第三号（年金給付契約の対象となる契約の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-211/par-1/item-3
- 所得税法施行令 第二百十一条第一項第四号（年金給付契約の対象となる契約の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-211/par-1/item-4
- 所得税法施行令 第三百二十六条第二項第二号（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-2/item-2
- 所得税法施行令 附則第十六条第一項（生命保険契約等となる共済に係る契約の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-16/par-1
- 所得税法施行令 附則第六条第一項（生命共済契約等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-6/par-1
- 所得税法施行規則 第四十条の六第一項（生命共済契約等の対象となる共済に係る契約の要件の細目） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-6/par-1 (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-20261106T173921-059, 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-20261106T173921-059, 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