# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百十条の二 (Article 210-2)

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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: 第二百十条の二 (Article 210-2)（退職年金に関する契約の範囲） — address `art-210-2`
- 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-210-2
- 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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### 第二百十条の二（退職年金に関する契約の範囲） — Scope of Contracts for Retirement Pensions
<sup>caption: machine translation, not official</sup>
<sup>art-210-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210-2</sup>

  **第一項**  法第七十六条第五項第四号（生命保険料控除）に規定する退職年金に関する契約で政令で定めるものは、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とする。
  <sup>art-210-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210-2/par-1</sup>
  The contracts pertaining to retirement pensions specified by Cabinet Order as prescribed in Article 76, paragraph (5), item (iv) (Life Insurance Premium Deduction) of the Act are the qualified retirement pension contracts prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act.
  <sup>machine translation, not official</sup>

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## Cites
- art-210-2/par-1: 法第七十六条第五項第四号 → 所得税法 第七十六条第五項第四号 (Article 76, paragraph (5), item (iv)), art-76/par-5/item-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-4 (e-Gov law ID 340AC0000000033)
- art-210-2/par-1: 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)

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