# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九十四条 (Article 94)

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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: 第九十四条 (Article 94)（事業所得の収入金額とされる保険金等） — address `art-94`
- 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-94
- 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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### 第九十四条（事業所得の収入金額とされる保険金等） — Insurance Proceeds or Similar Benefits Treated as Revenue from Business Income
<sup>caption: machine translation, not official</sup>
<sup>art-94 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-94</sup>

    **第一項**  不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう居住者が受ける次に掲げるもので、その業務の遂行により生ずべきこれらの所得に係る収入金額に代わる性質を有するものは、これらの所得に係る収入金額とする。
    <sup>art-94/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-94/par-1</sup>
    The following amounts received by a Resident who carries on operations that give rise to real property income, business income, timber income, or miscellaneous income, which are in the nature of a substitute for the revenue pertaining to such income that would arise from the performance of those operations, are to be treated as revenue pertaining to such income.
    <sup>machine translation, not official</sup>

      **一**  当該業務に係るたな卸資産（第八十一条各号（譲渡所得の基因とされないたな卸資産に準ずる資産）に掲げる資産を含む。）、山林、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの又は著作権（出版権及び著作隣接権その他これに準ずるものを含む。）につき損失を受けたことにより取得する保険金、損害賠償金、見舞金その他これらに類するもの（山林につき法第五十一条第三項（山林損失の必要経費算入）の規定に該当する損失を受けたことにより取得するものについては、その損失の金額をこえる場合におけるそのこえる金額に相当する部分に限る。）
      <sup>art-94/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-94/par-1/item-1</sup>
      Insurance proceeds, monetary damages, condolence payments, or other similar payments acquired by reason of having sustained a loss in respect of inventory assets pertaining to those operations (including assets set out in the items of Article 81 (Assets Equivalent to Inventory Assets That Are Not a Source of Capital Gains)), timberland, industrial property rights or other rights relating to technology, production methods using special technology or things equivalent thereto, or copyrights (including publication rights, neighboring rights, and other things equivalent thereto) (for those acquired by reason of having sustained a loss in timberland that falls under Article 51, paragraph (3) (Inclusion of Timber Losses in Necessary Expenses) of the Act, limited to the portion equivalent to the amount by which it exceeds the amount of losses, where it does exceed it);
      <sup>machine translation, not official</sup>

      **二**  当該業務の全部又は一部の休止、転換又は廃止その他の事由により当該業務の収益の補償として取得する補償金その他これに類するもの
      <sup>art-94/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-94/par-1/item-2</sup>
      Compensation or other similar payments acquired as compensation for the profits of those operations by reason of suspension, conversion, or discontinuance of all or part of those operations, or for other reasons.
      <sup>machine translation, not official</sup>

    **第二項**  第七十九条第一項（資産の譲渡とみなされる行為）の規定に該当する同項の行為に係る対価で法第三十三条第二項第一号（譲渡所得）の規定により譲渡所得の収入金額に含まれないものは、事業所得又は雑所得に係る収入金額とし、当該対価につき第百七十四条から第百七十七条まで（借地権の設定をした場合の譲渡所得に係る取得費等）の規定に準じて計算した金額は、当該事業所得又は雑所得に係る必要経費に算入する。
    <sup>art-94/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-94/par-2</sup>
    Consideration for an act prescribed in Article 79, paragraph (1) (Acts Deemed Transfers of Assets) that falls under the provisions of that paragraph, which is not included in revenue from capital gains pursuant to Article 33, paragraph (2), item (i) (Capital Gains) of the Act, is to be treated as revenue pertaining to business income or miscellaneous income, and the amount calculated for that consideration in accordance with the provisions of Articles 174 through 177 (Acquisition Cost, etc. in Capital Gains Where a Land Leasehold Right Is Established) is to be included in necessary expenses pertaining to that business income or miscellaneous income.
    <sup>machine translation, not official</sup>

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## Cites
- art-94/par-1/item-1: 第八十一条 → 所得税法施行令 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-81
- art-94/par-1/item-1: 法第五十一条第三項 → 所得税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/ja/income-tax-act/art-51/par-3 (e-Gov law ID 340AC0000000033)
- art-94/par-2: 第七十九条第一項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-79/par-1
- art-94/par-2: 法第三十三条第二項第一号 → 所得税法 第三十三条第二項第一号 (Article 33, paragraph (2), item (i)), art-33/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-94/par-2: 第百七十四条から第百七十七条まで → 所得税法施行令 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174
- art-94/par-2: 第百七十四条から第百七十七条まで → 所得税法施行令 第百七十五条 (Article 175), art-175 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-175
- art-94/par-2: 第百七十四条から第百七十七条まで → 所得税法施行令 第百七十六条 (Article 176), art-176 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176
- art-94/par-2: 第百七十四条から第百七十七条まで → 所得税法施行令 第百七十七条 (Article 177), art-177 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-177

## Cited by

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

- 所得税法施行令 第三十条第一項第二号（非課税とされる保険金、損害賠償金等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-30/par-1/item-2
- 所得税法施行令 第三十条第一項第三号（非課税とされる保険金、損害賠償金等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-30/par-1/item-3
- 所得税法施行令 第七十八条の二第一項（分収造林契約又は分収育林契約の収益） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2/par-1
- 所得税法施行令 第七十八条の二第三項第一号（分収造林契約又は分収育林契約の収益） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2/par-3/item-1

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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-20261106T163957-035, 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-20261106T163957-035, 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