# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百二十六条 (Article 326)

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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: 第三百二十六条 (Article 326)（生命保険契約等に基づく年金に係る源泉徴収） — address `art-326`
- 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-326
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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They are never merged and never substituted for one another.

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### 第三百二十六条（生命保険契約等に基づく年金に係る源泉徴収） — Withholding from Pensions Based on Life Insurance Policies and Similar Contracts
<sup>caption: machine translation, not official</sup>
<sup>art-326 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326</sup>

    **第一項**  法第二百七条（源泉徴収義務）に規定する政令で定める年金は、確定給付企業年金法第百二条第三項又は第六項（事業主等又は連合会に対する監督）の規定による承認の取消しを受けた当該取消しに係るこれらの規定に規定する規約型企業年金に係る規約に基づきその取消しを受けた時以後に行う同法第八十九条第六項（清算人等）に規定する残余財産として分配される年金、同法第百二条第六項の規定による解散の命令を受けた同項に規定する基金の同法第十一条第一項（基金の規約で定める事項）に規定する規約に基づきその命令を受けた時以後に行う同法第八十九条第六項に規定する残余財産として分配される年金及び第七十六条第二項第一号（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる給付で年金として支払われるものとする。
    <sup>art-326/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-1</sup>
    The pensions specified by Cabinet Order prescribed in Article 207 (Obligation to Withhold Taxes) of the Act are to be pensions distributed as residual assets prescribed in Article 89, paragraph (6) (Liquidators, etc.) of the Defined-Benefit Corporate Pension Act, made on or after the time of the rescission, on the basis of the plan rules pertaining to the contract-type corporate pension prescribed in Article 102, paragraph (3) or (6) (Supervision of Employers, etc. or Federations) of that Act, the approval of which has been rescinded pursuant to those provisions; pensions distributed as residual assets prescribed in Article 89, paragraph (6) of that Act, made on or after the time of the order, on the basis of the plan rules prescribed in Article 11, paragraph (1) (Matters Stipulated in the Rules of a Fund) of that Act of the corporate pension fund prescribed in Article 102, paragraph (6) of that Act that has received an order of dissolution pursuant to the provisions of that paragraph; and benefits listed in Article 76, paragraph (2), item (i) (Lump-Sum Payments Based on Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed to Constitute Severance Pay or Other Such Compensation) that are paid as a pension.
    <sup>machine translation, not official</sup>

    **第二項**  法第二百七条第三号に規定する政令で定める契約は、次に掲げる契約とする。
    <sup>art-326/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2</sup>
    The contracts specified by Cabinet Order prescribed in Article 207, item (iii) of the Act are to be the following contracts:
    <sup>machine translation, not official</sup>

      **一**  保険業法第二条第四項（定義）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又は同条第三項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身体の傷害に基因して保険金が支払われる保険契約（法第七十七条第二項第一号（地震保険料控除）に掲げるもの及び当該外国損害保険会社等又は当該外国生命保険会社等が国外において締結したものを除く。）
      <sup>art-326/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-1</sup>
      an insurance policy under which insurance proceeds are paid on account of bodily injury, concluded by a casualty insurance company prescribed in Article 2, paragraph (4) (Definitions) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, or by a life insurance company prescribed in paragraph (3) of that Article or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article (excluding those listed in Article 77, paragraph (2), item (i) (Earthquake Insurance Premium Deduction) of the Act and those concluded outside Japan by that foreign casualty insurance company, etc. or that foreign life insurance company, etc.);
      <sup>machine translation, not official</sup>

      **二**  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（第六号において「共済事業」という。）を行う事業協同組合若しくは事業協同小組合又は協同組合連合会（同号において「事業協同組合等」という。）の締結した生命共済に係る契約（第二百十条第四号（生命共済契約等の範囲）に掲げる契約に該当するものを除く。）
      <sup>art-326/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-2</sup>
      a contract pertaining to life mutual aid concluded by a business cooperative or small business cooperative that carries out the mutual aid business prescribed in Article 9-2, paragraph (7) (Business Cooperatives and Small Business Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act (referred to as "mutual aid business" in item (vi)), or by a federation of cooperatives (those business cooperatives, small business cooperatives and federations of cooperatives are referred to as "business cooperatives, etc." in that item) (excluding those that fall under the contracts listed in Article 210, item (iv) (Scope of Life Mutual Aid Contracts or Similar Contracts));
      <sup>machine translation, not official</sup>

      **三**  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又は農業協同組合連合会の締結した身体の傷害又は医療費の支出に関する共済に係る契約
      <sup>art-326/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-3</sup>
      a contract pertaining to mutual aid for bodily injury or the payment of medical expenses, concluded by an agricultural cooperative or a federation of agricultural cooperatives that carries out the business prescribed in Article 10, paragraph (1), item (x) (Facilities Concerning Mutual Aid) of the Agricultural Co-operatives Act;
      <sup>machine translation, not official</sup>

      **四**  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身体の傷害に関する共済に係る契約
      <sup>art-326/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-4</sup>
      a contract pertaining to mutual aid for bodily injury, concluded by a fishery cooperative or fishery processing cooperative that carries out the business prescribed in 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;
      <sup>machine translation, not official</sup>

      **五**  消費生活協同組合法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身体の傷害に関する共済に係る契約
      <sup>art-326/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-5</sup>
      a contract pertaining to mutual aid for bodily injury, concluded by a federation of consumer cooperatives that carries out the business prescribed in Article 10, paragraph (1), item (iv) (Types of Business) of the Consumer Cooperatives Act;
      <sup>machine translation, not official</sup>

      **六**  共済事業を行う事業協同組合等の締結した身体の傷害又は医療費の支出に関する共済に係る契約
      <sup>art-326/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-6</sup>
      a contract pertaining to mutual aid for bodily injury or the payment of medical expenses, concluded by a business cooperative, etc. that carries out the mutual aid business;
      <sup>machine translation, not official</sup>

      **七**  法第七十七条第二項第二号及び第三号から前号までに掲げる契約のほか、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火災共済若しくは自然災害共済又は身体の傷害若しくは医療費の支出に関する共済に係る契約でその事業及び契約の内容がこれらの規定に掲げる契約に準ずるもの
      <sup>art-326/par-2/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-7</sup>
      in addition to the contracts listed in Article 77, paragraph (2), item (ii) of the Act and items (iii) through the preceding item, a contract pertaining to mutual aid for fire damage or natural Disasters, or mutual aid for bodily injury or the payment of medical expenses, concluded by a corporation that carries out a business relating to mutual aid based on the provisions of laws, the business and contract content of which are equivalent to the contracts listed in those provisions.
      <sup>machine translation, not official</sup>

    **第三項**  法第二百八条（徴収税額）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる年金の区分に応じ、当該年金の額に当該各号に定める割合を乗じて計算した金額とする。
    <sup>art-326/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-3</sup>
    The amount calculated as specified by Cabinet Order prescribed in Article 208 (Amount of Taxes Withheld) of the Act is to be the amount calculated, according to the category of pension listed in the following items, by multiplying the amount of that pension by the ratio specified in the relevant item:
    <sup>machine translation, not official</sup>

      **一**  法第七十六条第六項第一号から第四号まで（生命保険料控除）に掲げる契約のうち生命保険契約（第百八十三条第三項第一号（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する生命保険契約をいう。次号において同じ。）、旧簡易生命保険契約（第百八十三条第三項第一号に規定する旧簡易生命保険契約をいう。）及び生命共済に係る契約に基づく年金、第一項に規定する年金又は前項第二号に掲げる生命共済に係る契約に基づく年金　第百八十三条第四項第三号に掲げる金額につき同項の規定を適用しないで計算した同条第一項第二号に規定する割合
      <sup>art-326/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-3/item-1</sup>
      the pension based on a life insurance contract (meaning the life insurance contract prescribed in Article 183, paragraph (3), item (i) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities under Life Insurance Contracts, etc.); the same applies in the following item), a former postal life insurance policy (meaning the former postal life insurance policy prescribed in Article 183, paragraph (3), item (i)), or a contract pertaining to life mutual aid, out of the contracts listed in Article 76, paragraph (6), items (i) through (iv) (Life Insurance Premium Deduction) of the Act, the pension prescribed in paragraph (1), or the pension based on a contract pertaining to life mutual aid listed in item (ii) of the preceding paragraph: the ratio prescribed in paragraph (1), item (ii) of Article 183 that is calculated without applying the provisions of paragraph (4) of that Article to the amount listed in Article 183, paragraph (4), item (iii);
      <sup>machine translation, not official</sup>

      **二**  法第七十六条第六項第四号に掲げる契約で生命保険契約以外のもの、法第七十七条第二項各号に掲げる契約又は前項各号（第二号を除く。）に掲げる契約に基づく年金　第百八十四条第三項第一号（損害保険年金等に係る雑所得の金額の計算上控除する保険料等）に掲げる金額につき同項の規定を適用しないで計算した同条第一項第二号に規定する割合
      <sup>art-326/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-3/item-2</sup>
      the pension based on a contract listed in Article 76, paragraph (6), item (iv) of the Act other than a life insurance contract, a contract listed in the items of Article 77, paragraph (2) of the Act, or a contract listed in the items of the preceding paragraph (excluding item (ii)): the ratio prescribed in paragraph (1), item (ii) of Article 184 that is calculated without applying the provisions of paragraph (3) of that Article to the amount listed in Article 184, paragraph (3), item (i) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Non-Life Insurance Pensions, etc.).
      <sup>machine translation, not official</sup>

    **第四項**  法第二百九条第一号（源泉徴収を要しない年金）に規定する政令で定めるところにより計算した金額は、前項各号に掲げる年金の区分に応じ、当該年金の年額に当該各号に定める割合を乗じて計算した金額とする。
    <sup>art-326/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-4</sup>
    The amount calculated as specified by Cabinet Order prescribed in Article 209, item (i) (Pensions Exempt from Withholding) of the Act is to be the amount calculated, according to the category of pension listed in the items of the preceding paragraph, by multiplying the annual amount of that pension by the ratio specified in the relevant item.
    <sup>machine translation, not official</sup>

    **第五項**  法第二百九条第一号に規定する政令で定める金額は、二十五万円とする。
    <sup>art-326/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-5</sup>
    The amount specified by Cabinet Order prescribed in Article 209, item (i) of the Act is to be 250,000 yen.
    <sup>machine translation, not official</sup>

    **第六項**  法第二百九条第二号に規定する政令で定める契約は、次に掲げる契約とする。
    <sup>art-326/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6</sup>
    The contracts specified by Cabinet Order prescribed in Article 209, item (ii) of the Act are to be the following contracts:
    <sup>machine translation, not official</sup>

      **一**  法第二百七条に規定する契約に基づく年金の支払を受ける者（以下この項において「年金受取人」という。）と法第二百九条第二号に規定する保険契約者（以下この項において「保険契約者」という。）とが異なる契約（第三号に規定する団体保険に係る契約を除く。）のうち、当該契約に基づく保険金、共済金その他の給付金（以下この項において「保険金等」という。）の支払の基因となる事由（当該年金受取人に係る事由に限る。以下この項において「支払事由」という。）が生じた日以後において、当該保険金等を年金として支給することとされた契約以外のもの
      <sup>art-326/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6/item-1</sup>
      among contracts in which the person receiving payment of a pension based on a contract prescribed in Article 207 of the Act (hereinafter in this paragraph referred to as the "annuity recipient") and the policyholder prescribed in Article 209, item (ii) of the Act (hereinafter in this paragraph referred to as the "policyholder") are different (excluding contracts pertaining to the group insurance prescribed in item (iii)), those other than contracts under which, on or after the day on which an event giving rise to the payment of insurance proceeds, mutual aid benefits or other benefits under that contract (hereinafter in this paragraph referred to as "insurance proceeds or similar benefits") (limited to an event pertaining to that annuity recipient; hereinafter in this paragraph referred to as the "payment event") has occurred, those insurance proceeds or similar benefits are to be paid as a pension;
      <sup>machine translation, not official</sup>

      **二**  年金受取人と保険契約者とが同一である契約のうち、当該契約に基づく保険金等の支払事由が生じたことにより当該保険契約者の変更が行われたもので、当該支払事由が生じた日以後において、当該保険金等を年金として支給することとされた契約以外のもの
      <sup>art-326/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6/item-2</sup>
      among contracts in which the annuity recipient and the policyholder are the same, those under which the policyholder has been changed due to the occurrence of a payment event for insurance proceeds or similar benefits under that contract, other than contracts under which, on or after the day on which that payment event occurred, those insurance proceeds or similar benefits are to be paid as a pension;
      <sup>machine translation, not official</sup>

      **三**  団体保険（普通保険約款において、団体の代表者を保険契約者とし、当該団体に所属する者を保険法（平成二十年法律第五十六号）第二条第四号（定義）に規定する被保険者（以下この号において「被保険者」という。）とすることとなつている保険をいう。）に係る契約であつて、当該被保険者と当該契約に基づく年金受取人とが異なるもののうち、当該契約に基づく保険金等の支払事由が生じた日以後において、当該保険金等を年金として支給することとされた契約以外のもの
      <sup>art-326/par-6/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6/item-3</sup>
      among contracts pertaining to group insurance (meaning insurance under which, in the general terms and conditions, the representative of a group is to be the policyholder and persons belonging to that group are to be insured persons prescribed in Article 2, item (iv) (Definitions) of the Insurance Act (Act No. 56 of 2008) (hereinafter in this item referred to as "insured person")) in which that insured person and the annuity recipient under that contract are different, those other than contracts under which, on or after the day on which a payment event for insurance proceeds or similar benefits under that contract occurred, those insurance proceeds or similar benefits are to be paid as a pension.
      <sup>machine translation, not official</sup>

---

## Cites
- art-326/par-1: 法第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act/art-207 (e-Gov law ID 340AC0000000033)
- art-326/par-1: 確定給付企業年金法第百二条第三項 → e-Gov law 413AC0000000050, 第百二条第三項 (Article 102, paragraph (3)), art-102/par-3 — not held in this collection
- art-326/par-1: 第六項 → e-Gov law 413AC0000000050, 第百二条第六項 (Article 102, paragraph (6)), art-102/par-6 — not held in this collection
- art-326/par-1: 同法第八十九条第六項 → e-Gov law 413AC0000000050, 第八十九条第六項 (Article 89, paragraph (6)), art-89/par-6 — not held in this collection
- art-326/par-1: 同法第十一条第一項 → e-Gov law 413AC0000000050, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- art-326/par-1: 第七十六条第二項第一号 → 所得税法施行令 第七十六条第二項第一号 (Article 76, paragraph (2), item (i)), art-76/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-76/par-2/item-1
- art-326/par-2: 法第二百七条第三号 → 所得税法 第二百七条第一項第三号 (Article 207, paragraph (1), item (iii)), art-207/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-207/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-326/par-2/item-1: 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-326/par-2/item-1: 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-326/par-2/item-1: 同条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-326/par-2/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-326/par-2/item-1: 法第七十七条第二項第一号 → 所得税法 第七十七条第二項第一号 (Article 77, paragraph (2), item (i)), art-77/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-326/par-2/item-2: 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-326/par-2/item-2: 第六号 → 所得税法施行令 第三百二十六条第二項第六号 (Article 326, paragraph (2), item (vi)), art-326/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-6
- art-326/par-2/item-2: 第二百十条第四号 → 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
- art-326/par-2/item-3: 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-326/par-2/item-4: 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-326/par-2/item-4: 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-326/par-2/item-5: 消費生活協同組合法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-326/par-2/item-7: 法第七十七条第二項第二号 → 所得税法 第七十七条第二項第二号 (Article 77, paragraph (2), item (ii)), art-77/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-77/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-326/par-3: 法第二百八条 → 所得税法 第二百八条 (Article 208), art-208 — https://japanlaw.org/ja/income-tax-act/art-208 (e-Gov law ID 340AC0000000033)
- art-326/par-3/item-1: 法第七十六条第六項第一号から第四号まで → 所得税法 第七十六条第六項第一号 (Article 76, paragraph (6), item (i)), art-76/par-6/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-1 (e-Gov law ID 340AC0000000033)
- art-326/par-3/item-1: 法第七十六条第六項第一号から第四号まで → 所得税法 第七十六条第六項第二号 (Article 76, paragraph (6), item (ii)), art-76/par-6/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-2 (e-Gov law ID 340AC0000000033)
- art-326/par-3/item-1: 法第七十六条第六項第一号から第四号まで → 所得税法 第七十六条第六項第三号 (Article 76, paragraph (6), item (iii)), art-76/par-6/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-3 (e-Gov law ID 340AC0000000033)
- art-326/par-3/item-1: 法第七十六条第六項第一号から第四号まで → 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-326/par-3/item-1: 第百八十三条第三項第一号 → 所得税法施行令 第百八十三条第三項第一号 (Article 183, paragraph (3), item (i)), art-183/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3/item-1
- art-326/par-3/item-1: 次号 → 所得税法施行令 第三百二十六条第三項第二号 (Article 326, paragraph (3), item (ii)), art-326/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-3/item-2
- art-326/par-3/item-1: 第一項 → 所得税法施行令 第三百二十六条第一項 (Article 326, paragraph (1)), art-326/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-1
- art-326/par-3/item-1: 前項第二号 → 所得税法施行令 第三百二十六条第二項第二号 (Article 326, paragraph (2), item (ii)), art-326/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-2
- art-326/par-3/item-1: 第百八十三条第四項第三号 → 所得税法施行令 第百八十三条第四項第三号 (Article 183, paragraph (4), item (iii)), art-183/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-3
- art-326/par-3/item-1: 同項 → 所得税法施行令 第百八十三条第四項 (Article 183, paragraph (4)), art-183/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4
- art-326/par-3/item-1: 同条第一項第二号 → 所得税法施行令 第百八十三条第一項第二号 (Article 183, paragraph (1), item (ii)), art-183/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1/item-2
- art-326/par-3/item-2: 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-326/par-3/item-2: 法第七十七条第二項 → 所得税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/ja/income-tax-act/art-77/par-2 (e-Gov law ID 340AC0000000033)
- art-326/par-3/item-2: 前項 → 所得税法施行令 第三百二十六条第二項 (Article 326, paragraph (2)), art-326/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2
- art-326/par-3/item-2: 第二号 → 所得税法施行令 第三百二十六条第二項第二号 (Article 326, paragraph (2), item (ii)), art-326/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-2
- art-326/par-3/item-2: 第百八十四条第三項第一号 → 所得税法施行令 第百八十四条第三項第一号 (Article 184, paragraph (3), item (i)), art-184/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-184/par-3/item-1
- art-326/par-3/item-2: 同項 → 所得税法施行令 第百八十四条第三項 (Article 184, paragraph (3)), art-184/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-184/par-3
- art-326/par-3/item-2: 同条第一項第二号 → 所得税法施行令 第百八十四条第一項第二号 (Article 184, paragraph (1), item (ii)), art-184/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-184/par-1/item-2
- art-326/par-4: 法第二百九条第一号 → 所得税法 第二百九条第一項第一号 (Article 209, paragraph (1), item (i)), art-209/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-326/par-4: 前項 → 所得税法施行令 第三百二十六条第三項 (Article 326, paragraph (3)), art-326/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-3
- art-326/par-5: 法第二百九条第一号 → 所得税法 第二百九条第一項第一号 (Article 209, paragraph (1), item (i)), art-209/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-326/par-6: 法第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-326/par-6/item-1: 法第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act/art-207 (e-Gov law ID 340AC0000000033)
- art-326/par-6/item-1: この項 → 所得税法施行令 第三百二十六条第六項 (Article 326, paragraph (6)), art-326/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6
- art-326/par-6/item-1: 法第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-326/par-6/item-1: 第三号 → 所得税法施行令 第三百二十六条第六項第三号 (Article 326, paragraph (6), item (iii)), art-326/par-6/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6/item-3
- art-326/par-6/item-3: 保険法（平成二十年法律第五十六号）第二条第四号 → e-Gov law 420AC0000000056, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-326/par-6/item-3: この号 → 所得税法施行令 第三百二十六条第六項第三号 (Article 326, paragraph (6), item (iii)), art-326/par-6/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6/item-3

## Cited by

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

- 所得税法施行令 第百八十四条第一項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-184/par-1
- 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 第三百二十六条第三項第一号（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-3/item-1
- 所得税法施行令 第三百二十六条第三項第二号（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-3/item-2
- 所得税法施行令 第三百二十六条第四項（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-4
- 所得税法施行令 第三百二十六条第六項第一号（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-6/item-1
- 所得税法施行令 第三百二十六条第六項第三号（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-6/item-3
- 所得税法施行令 第三百五十一条第一項第二号（生命保険金に類する給付等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-351/par-1/item-2
- 所得税法施行令 第三百五十一条第二項第一号（生命保険金に類する給付等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-351/par-2/item-1
- 所得税法施行令 附則第六条第二項（報酬、料金等に係る源泉徴収に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-73/art-6/par-2
- 所得税法施行令 附則第七条第二項（報酬、料金等に係る源泉徴収に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3422-105/art-7/par-2
- 所得税法施行令 附則第八条第三項（報酬、料金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-8/par-3
- 所得税法施行令 附則第十八条第一項（生命保険契約等に基づく年金に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-18/par-1
- 所得税法施行令 附則第二十一条第一項（生命保険契約等に基づく年金に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-21/par-1
- 所得税法施行令 附則第八条第一項（生命保険契約等に基づく年金に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-8/par-1
- 所得税法施行規則 第五十三条第一項第四号（還付を受ける場合の源泉徴収税額等の明細書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-4 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十六条第一項第八号（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-8 (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-20261106T173921-084, 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-20261106T173921-084, 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