# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十八条 (Article 298)

This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298. 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: 第二百九十八条 (Article 298)（内国法人に係る所得税の課税標準） — address `art-298`
- 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-298
- 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.

---

### 第二百九十八条（内国法人に係る所得税の課税標準） — Tax Base for a Domestic Corporation's Income Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-298 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298</sup>

    **第一項**  法第百七十四条（内国法人に係る所得税の課税標準）に規定する政令で定める金額は、同条第十号に掲げる賞金の額の百分の二十に相当する金額と六十万円との合計額とする。
    <sup>art-298/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-1</sup>
    The amount specified by Cabinet Order prescribed in Article 174 (Tax Base for a Domestic Corporation's Income Taxes) of the Act is to be the sum of the amount equivalent to 20 percent of the amount of the monetary award listed in item (x) of that Article and 600,000 yen.
    <sup>machine translation, not official</sup>

    **第二項**  法第百七十四条第四号に規定する払い込むべき掛金の額として政令で定めるものは、同号に規定する契約に基づき払い込むべき掛金の額（当該契約に基づき掛金を払い込むべきこととされている期間の中途で当該契約に基づく給付金の給付を受けた場合には、当該掛金の額から当該契約に基づき銀行に対して支払うべき利子に相当する金額を控除した金額）とする。
    <sup>art-298/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-2</sup>
    The amount specified by Cabinet Order as the amount of installments to be paid prescribed in Article 174, item (iv) of the Act is to be the amount of installments to be paid under the contract prescribed in that item (where benefits under that contract are received during the period in which installments are to be paid under that contract, the amount obtained by deducting the amount equivalent to the interest to be paid to a bank under that contract from the amount of those installments).
    <sup>machine translation, not official</sup>

    **第三項**  法第百七十四条第五号に規定する政令で定める契約は、抵当証券法（昭和六年法律第十五号）第一条第一項（証券の交付）に規定する抵当証券の販売（販売の代理又は媒介を含む。）を業として行う者と当該抵当証券の購入をした者との間で締結された当該抵当証券に記載された債権の元本及び利息の弁済の受領並びにその支払に関する事項を含む契約とする。
    <sup>art-298/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-3</sup>
    The contract specified by Cabinet Order prescribed in Article 174, item (v) of the Act is to be a contract concluded between a person who engages, as a business, in the sale (including acting as an agent or intermediary in the sale) of mortgage securities prescribed in Article 1, paragraph (1) (Delivery of Securities) of the Mortgage Securities Act (Act No. 15 of 1931) and the person who purchased those mortgage securities, which includes matters concerning the receipt of repayment of the principal and interest of the claim stated on those mortgage securities and the payment thereof.
    <sup>machine translation, not official</sup>

    **第四項**  法第百七十四条第七号に規定する政令で定める差益は、次の各号に掲げる預貯金の区分に応じ当該各号に定める差益とする。
    <sup>art-298/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-4</sup>
    The margin specified by Cabinet Order prescribed in Article 174, item (vii) of the Act is to be the margin specified in each of the following items according to the category of Deposits and Savings listed in those items:
    <sup>machine translation, not official</sup>

      **一**  外国通貨で表示された預貯金でその元本及び利子をあらかじめ約定した率により本邦通貨に換算して支払うこととされているもの　当該元本についてあらかじめ約定した率により本邦通貨に換算した金額から当該元本について当該預貯金の預入の日における外国為替の売買相場により本邦通貨に換算した金額を控除した残額に相当する差益
      <sup>art-298/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-4/item-1</sup>
      Deposits and Savings denominated in a foreign currency whose principal and interest are to be paid after being converted into Japanese currency at a rate agreed in advance: the margin equivalent to the remainder obtained by deducting the amount of that principal converted into Japanese currency at the foreign exchange buying and selling rate on the date of deposit of those Deposits and Savings from the amount of that principal converted into Japanese currency at the rate agreed in advance;
      <sup>machine translation, not official</sup>

      **二**  外国通貨で表示された預貯金でその元本及び利子をあらかじめ約定した率により当該外国通貨以外の外国通貨（以下この号において「他の外国通貨」という。）に換算して支払うこととされているもの　当該元本についてあらかじめ約定した率により当該他の外国通貨に換算して支払うこととされている金額から当該元本について当該預貯金の預入の日における外国為替の売買相場により当該他の外国通貨に換算した金額を控除した残額につき、当該他の外国通貨に換算して支払うこととされている時における外国為替の売買相場により本邦通貨に換算した金額に相当する差益
      <sup>art-298/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-4/item-2</sup>
      Deposits and Savings denominated in a foreign currency whose principal and interest are to be paid after being converted at a rate agreed in advance into a foreign currency other than that foreign currency (hereinafter referred to as the "other foreign currency" in this item): the margin equivalent to the amount obtained by converting into Japanese currency, at the foreign exchange buying and selling rate at the time when payment is to be made after conversion into that other foreign currency, the remainder obtained by deducting the amount of that principal converted into that other foreign currency at the foreign exchange buying and selling rate on the date of deposit of those Deposits and Savings from the amount of that principal that is to be paid after conversion into that other foreign currency at the rate agreed in advance.
      <sup>machine translation, not official</sup>

    **第五項**  法第百七十四条第八号に規定する政令で定める支払方法は、同号に規定する保険契約若しくは旧簡易生命保険契約（第三十条第一号（非課税とされる保険金、損害賠償金等）に規定する旧簡易生命保険契約をいう。次項及び第七項において同じ。）又はこれらに類する共済に係る契約に係る法第百七十四条第八号に規定する保険期間等の初日から一年以内にこれらの契約に係る保険料又は掛金の総額の二分の一以上の額に相当する保険料又は掛金を支払う方法及び同日から二年以内に当該保険料又は掛金の総額の四分の三以上の額に相当する保険料又は掛金を支払う方法（これらの契約において当該保険料又は掛金の全部又は一部を前納することができることとされている場合において、その全部を前納したとき又はその一部をこれらの方法に準じて前納したときを含む。）とする。
    <sup>art-298/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-5</sup>
    The payment method specified by Cabinet Order prescribed in Article 174, item (viii) of the Act is to be the method of paying, within one year from the first day of the term of coverage prescribed in Article 174, item (viii) of the Act relating to the insurance policy prescribed in that item or a former postal life insurance policy (meaning the former postal life insurance policy prescribed in Article 30, item (i) (Insurance Proceeds, Damages, etc. Treated as Nontaxable); the same applies in the following paragraph and paragraph (7)), or a contract relating to mutual aid similar to these, insurance premiums or installments equivalent to one-half or more of the total amount of insurance premiums or installments relating to those contracts, and the method of paying, within two years from that day, insurance premiums or installments equivalent to three-fourths or more of the total amount of those insurance premiums or installments (including, where under those contracts all or part of the insurance premiums or installments may be paid in advance, the case where all of them have been paid in advance or where part of them has been paid in advance in a manner conforming to these methods).
    <sup>machine translation, not official</sup>

    **第六項**  法第百七十四条第八号に規定する政令で定める事項は、次の各号に掲げる契約の区分に応じ当該各号に定める事項とする。
    <sup>art-298/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-6</sup>
    The matters specified by Cabinet Order prescribed in Article 174, item (viii) of the Act are to be the matters specified in each of the following items according to the category of contracts listed in those items:
    <sup>machine translation, not official</sup>

      **一**  生命保険契約（保険業法第二条第三項（定義）に規定する生命保険会社若しく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又は同条第十八項に規定する少額短期保険業者の締結したこれに類する保険契約をいう。）若しくは旧簡易生命保険契約又はこれらに類する共済に係る契約　死亡保険金のうち財務省令で定めるもの又はこれに類する共済金の額として財務省令で定める金額の満期保険金又は満期共済金の額に対する割合が五未満であり、かつ、当該財務省令で定める死亡保険金以外の死亡保険金又はこれに類する共済金の額の満期保険金又は満期共済金の額に対する割合が一以下であること。
      <sup>art-298/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-6/item-1</sup>
      a life insurance policy (meaning an insurance policy 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, or a similar insurance policy concluded by a small amount and short term insurer prescribed in paragraph (18) of that Article) or former postal life insurance policy, or a contract relating to mutual aid similar to these: that the ratio of the amount of death insurance money specified by Ministry of Finance Order, or the amount specified by Ministry of Finance Order as the amount of mutual aid benefits similar thereto, to the amount of maturity insurance money or maturity mutual aid benefits is less than five, and that the ratio of the amount of death insurance money other than the death insurance money specified by Ministry of Finance Order, or mutual aid benefits similar thereto, to the amount of maturity insurance money or maturity mutual aid benefits is one or less;
      <sup>machine translation, not official</sup>

      **二**  損害保険契約（保険業法第二条第四項に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者の締結したこれに類する保険契約をいう。）又はこれに類する共済に係る契約　保険金で財務省令で定めるもの又はこれに類する共済金の額として財務省令で定める金額の満期返戻金又は満期共済金の額に対する割合が五未満であること。
      <sup>art-298/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-6/item-2</sup>
      a casualty insurance policy (meaning an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, or a similar insurance policy concluded by a small amount and short term insurer prescribed in paragraph (18) of that Article) or a contract relating to mutual aid similar thereto: that the ratio of insurance proceeds specified by Ministry of Finance Order, or the amount specified by Ministry of Finance Order as the amount of mutual aid benefits similar thereto, to the amount of the maturity refund or maturity mutual aid benefits is less than five.
      <sup>machine translation, not official</sup>

    **第七項**  法第百七十四条第八号に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した金額とする。
    <sup>art-298/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7</sup>
    The amount calculated as provided by Cabinet Order prescribed in Article 174, item (viii) of the Act is to be the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
    <sup>machine translation, not official</sup>

      **一**  法第百七十四条第八号に規定する保険契約若しくは旧簡易生命保険契約又はこれらに類する共済に係る契約に基づく満期保険金、満期返戻金若しくは満期共済金又は解約返戻金（以下この項において「満期保険金等」という。）の金額とこれらの契約に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額で当該満期保険金等とともに又は当該満期保険金等の支払を受けた後に支払を受けるものとの合計額
      <sup>art-298/par-7/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7/item-1</sup>
      the sum of the amount of maturity insurance money, maturity refund, or maturity mutual aid benefits, or cancellation refund (hereinafter referred to as "maturity insurance money, etc." in this paragraph) under an insurance policy or former postal life insurance policy prescribed in Article 174, item (viii) of the Act or a contract relating to mutual aid similar to these, and the amount of surplus distributed or rebates returned under those contracts that is received together with, or after receipt of, that maturity insurance money, etc.;
      <sup>machine translation, not official</sup>

      **二**  前号の保険契約若しくは旧簡易生命保険契約又はこれらに類する共済に係る契約に係る保険料又は掛金の総額から、これらの契約に基づく満期保険金等の支払の日前にこれらの契約に基づく剰余金の分配若しくは割戻金の割戻しを受け、又はこれらの契約に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該保険料又は掛金の支払に充てた場合における当該剰余金又は割戻金の額を控除した金額
      <sup>art-298/par-7/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7/item-2</sup>
      the amount obtained by deducting, from the total amount of insurance premiums or installments relating to the insurance policy or former postal life insurance policy referred to in the preceding item or contracts relating to mutual aid similar to these, the amount of surplus or rebates in the case where, before the date of payment of maturity insurance money, etc. under those contracts, a distribution of surplus or return of rebates under those contracts has been received, or the surplus distributed or rebates returned under those contracts has been applied to the payment of those insurance premiums or installments.
      <sup>machine translation, not official</sup>

    **第八項**  法第百七十四条第九号に規定する政令で定める契約は、第二百八十八条（匿名組合契約に準ずる契約の範囲）に規定する契約とする。
    <sup>art-298/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-8</sup>
    The contracts specified by Cabinet Order prescribed in Article 174, item (ix) of the Act are to be the contracts prescribed in Article 288 (Scope of Agreements Equivalent to a Silent Partnership Agreement).
    <sup>machine translation, not official</sup>

    **第九項**  法第百七十四条第十号に規定する政令で定める賞金は、金銭で支払われる賞金とする。
    <sup>art-298/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-9</sup>
    The monetary award specified by Cabinet Order prescribed in Article 174, item (x) of the Act is to be a monetary award paid in money.
    <sup>machine translation, not official</sup>

---

## Cites
- art-298/par-1: 法第百七十四条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act/art-174 (e-Gov law ID 340AC0000000033)
- art-298/par-1: 同条第十号 → 所得税法 第百七十四条第一項第十号 (Article 174, paragraph (1), item (x)), art-174/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-10 (e-Gov law ID 340AC0000000033)
- art-298/par-2: 法第百七十四条第四号 → 所得税法 第百七十四条第一項第四号 (Article 174, paragraph (1), item (iv)), art-174/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-298/par-3: 法第百七十四条第五号 → 所得税法 第百七十四条第一項第五号 (Article 174, paragraph (1), item (v)), art-174/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-298/par-3: 抵当証券法（昭和六年法律第十五号）第一条第一項 → e-Gov law 306AC0000000015, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-298/par-4: 法第百七十四条第七号 → 所得税法 第百七十四条第一項第七号 (Article 174, paragraph (1), item (vii)), art-174/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-298/par-4/item-2: この号 → 所得税法施行令 第二百九十八条第四項第二号 (Article 298, paragraph (4), item (ii)), art-298/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-4/item-2
- art-298/par-5: 法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-298/par-5: 第三十条第一号 → 所得税法施行令 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-30/par-1/item-1
- art-298/par-5: 次項 → 所得税法施行令 第二百九十八条第六項 (Article 298, paragraph (6)), art-298/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-6
- art-298/par-5: 第七項 → 所得税法施行令 第二百九十八条第七項 (Article 298, paragraph (7)), art-298/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7
- art-298/par-6: 法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-298/par-6/item-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-298/par-6/item-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-298/par-6/item-1: 同条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-298/par-6/item-2: 保険業法第二条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-298/par-6/item-2: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-298/par-6/item-2: 同条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-298/par-7: 法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-298/par-7: 第一号 → 所得税法施行令 第二百九十八条第七項第一号 (Article 298, paragraph (7), item (i)), art-298/par-7/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7/item-1
- art-298/par-7: 第二号 → 所得税法施行令 第二百九十八条第七項第二号 (Article 298, paragraph (7), item (ii)), art-298/par-7/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7/item-2
- art-298/par-7/item-1: 法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-298/par-7/item-1: この項 → 所得税法施行令 第二百九十八条第七項 (Article 298, paragraph (7)), art-298/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7
- art-298/par-7/item-2: 前号 → 所得税法施行令 第二百九十八条第七項第一号 (Article 298, paragraph (7), item (i)), art-298/par-7/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7/item-1
- art-298/par-8: 法第百七十四条第九号 → 所得税法 第百七十四条第一項第九号 (Article 174, paragraph (1), item (ix)), art-174/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-9 (e-Gov law ID 340AC0000000033)
- art-298/par-8: 第二百八十八条 → 所得税法施行令 第二百八十八条 (Article 288), art-288 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-288
- art-298/par-9: 法第百七十四条第十号 → 所得税法 第百七十四条第一項第十号 (Article 174, paragraph (1), item (x)), art-174/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-10 (e-Gov law ID 340AC0000000033)

## Cited by

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

- 所得税法施行令 第二百九十八条第四項第二号（内国法人に係る所得税の課税標準） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-4/item-2
- 所得税法施行令 第二百九十八条第五項（内国法人に係る所得税の課税標準） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-5
- 所得税法施行令 第二百九十八条第七項（内国法人に係る所得税の課税標準） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7
- 所得税法施行令 第二百九十八条第七項第一号（内国法人に係る所得税の課税標準） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7/item-1
- 所得税法施行令 第二百九十八条第七項第二号（内国法人に係る所得税の課税標準） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7/item-2
- 所得税法施行令 第二百九十九条第一項（内国法人に係る所得税の税率） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-299/par-1
- 所得税法施行令 第三百二十条第七項（報酬、料金、契約金又は賞金に係る源泉徴収） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-7
- 所得税法施行令 第三百二十二条第一項（支払金額から控除する金額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-322/par-1
- 所得税法施行令 第三百二十九条第三項（金銭以外のもので支払われる賞金の価額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-329/par-3
- 所得税法施行令 附則第五条第一項（内国法人に係る所得税の課税標準等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3602-124/art-5/par-1
- 所得税法施行規則 第七十二条第一項（死亡保険金額等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十二条第二項（死亡保険金額等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十二条第二項第一号（死亡保険金額等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十四条第二項第三号（報酬、料金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84/par-2/item-3 (e-Gov law ID 340M50000040011)

---

## 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-20261106T173921-078, 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-20261106T173921-078, 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-20261106T173921-079, 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