# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百十三条 (Article 213) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-213. 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: 第二百十三条 (Article 213)（地震保険料控除の対象とならない保険料又は掛金） — address `art-213` - 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-213 - 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. --- ### 第二百十三条（地震保険料控除の対象とならない保険料又は掛金） — Insurance Premiums or Installments Not Subject to Earthquake Insurance Premium Deduction caption: machine translation, not official art-213 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-213 **第一項** 法第七十七条第一項（地震保険料控除）に規定する政令で定める保険料又は掛金は、同項に規定する損害保険契約等に係る地震等損害部分の保険料又は掛金のうち、次に掲げる保険料又は掛金とする。 art-213/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-213/par-1 The insurance premiums or installments specified by Cabinet Order prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act are, of the insurance premiums or installments for the earthquake or similar damage portion of the casualty insurance policy or similar contract prescribed in that paragraph, the following insurance premiums or installments. machine translation, not official **一** 法第七十七条第一項に規定する地震等損害（次号において「地震等損害」という。）により臨時に生ずる費用、同項に規定する資産（同号において「家屋等」という。）の取壊し又は除去に係る費用その他これらに類する費用に対して支払われる保険金又は共済金に係る保険料又は掛金 art-213/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-213/par-1/item-1 insurance premiums or installments pertaining to insurance proceeds or mutual aid benefits paid for expenses incurred on a temporary basis due to the earthquake or similar damage prescribed in Article 77, paragraph (1) of the Act (referred to as "earthquake or similar damage" in the following item), expenses for the demolition or removal of the assets prescribed in that paragraph (referred to as "house, etc." in that item), and other expenses similar to these; machine translation, not official **二** 一の法第七十七条第一項に規定する損害保険契約等（当該損害保険契約等においてイに掲げる額が地震保険に関する法律施行令（昭和四十一年政令第百六十四号）第二条（保険金額の限度額）に規定する金額以上とされているものを除く。）においてイに掲げる額のロに掲げる額に対する割合が百分の二十未満とされている場合における当該損害保険契約等に係る地震等損害部分の保険料又は掛金（前号に掲げるものを除く。） art-213/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-213/par-1/item-2 in the case where, in a casualty insurance policy or similar contract prescribed in Article 77, paragraph (1) of the Act (excluding one in which the amount set out in (a) is equal to or more than the amount prescribed in Article 2 (Limit on the Amount of Insurance) of the Order for Enforcement of the Act on Earthquake Insurance (Cabinet Order No. 164 of 1966)), the ratio of the amount set out in (a) to the amount set out in (b) is less than 20 percent, the insurance premiums or installments for the earthquake or similar damage portion of that casualty insurance policy or similar contract (excluding those set out in the preceding item): machine translation, not official **イ** 地震等損害により家屋等について生じた損失の額をてん補する保険金又は共済金の額（当該保険金又は共済金の額の定めがない場合にあつては、当該地震等損害により支払われることとされている保険金又は共済金の限度額） art-213/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-213/par-1/item-2/sub-1 the amount of insurance proceeds or mutual aid benefits that compensate for the amount of loss incurred on a house, etc. due to earthquake or similar damage (where the amount of those insurance proceeds or mutual aid benefits is not stipulated, the maximum amount of insurance proceeds or mutual aid benefits to be paid for that earthquake or similar damage); machine translation, not official **ロ** 火災（地震若しくは噴火又はこれらによる津波を直接又は間接の原因とするものを除く。）による損害により家屋等について生じた損失の額をてん補する保険金又は共済金の額（当該保険金又は共済金の額の定めがない場合にあつては、当該火災による損害により支払われることとされている保険金又は共済金の限度額） art-213/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-213/par-1/item-2/sub-2 the amount of insurance proceeds or mutual aid benefits that compensate for the amount of loss incurred on a house, etc. due to damage caused by fire (excluding fire directly or indirectly caused by an earthquake or eruption or by a tsunami resulting from either) (where the amount of those insurance proceeds or mutual aid benefits is not stipulated, the maximum amount of insurance proceeds or mutual aid benefits to be paid for damage caused by that fire). machine translation, not official --- ## Cites - art-213/par-1: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-1 (e-Gov law ID 340AC0000000033) - art-213/par-1/item-1: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-1 (e-Gov law ID 340AC0000000033) - art-213/par-1/item-1: 次号 → 所得税法施行令 第二百十三条第一項第二号 (Article 213, paragraph (1), item (ii)), art-213/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-213/par-1/item-2 - art-213/par-1/item-1: 同項 → 所得税法施行令 第二百十三条第一項 (Article 213, paragraph (1)), art-213/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-213/par-1 - art-213/par-1/item-2: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-1 (e-Gov law ID 340AC0000000033) - art-213/par-1/item-2: 当該損害保険契約等においてイに掲げる額が地震保険に関する法律施行令（昭和四十一年政令第百六十四号）第二条 → e-Gov law 341CO0000000164, 第二条 (Article 2), art-2 — not held in this collection - art-213/par-1/item-2: 前号 → 所得税法施行令 第二百十三条第一項第一号 (Article 213, paragraph (1), item (i)), art-213/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-213/par-1/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百十三条第一項第一号（地震保険料控除の対象とならない保険料又は掛金） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-213/par-1/item-1 - 所得税法施行令 第二百十三条第一項第二号（地震保険料控除の対象とならない保険料又は掛金） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-213/par-1/item-2 --- ## 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-20261106T163957-075, 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