# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十条 (Supplementary Provisions, Article 20) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-20. 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: 第二十条 (Supplementary Provisions, Article 20)（生命保険金に類する給付等に関する経過措置） — address `suppl-4182-124/art-20` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-20 - 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. --- ### 第二十条（生命保険金に類する給付等に関する経過措置） — Transitional Measures regarding Benefits Similar to Life Insurance Proceeds, etc. caption: machine translation, not official suppl-4182-124/art-20 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-20 **第一項** 新令第三百五十一条第二項（生命保険金に類する給付等）の規定は、平成十九年一月一日以後に支払うべき同項第一号に規定する損害保険契約等の同号に規定する満期返戻金等について適用し、同日前に支払うべき旧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）に規定する損害保険契約等の同号に規定する満期返戻金等については、なお従前の例による。 suppl-4182-124/art-20/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-20/par-1 The provisions of Article 351, paragraph (2) (Benefits Similar to Life Insurance Proceeds, etc.) of the New Order apply to the maturity refunds, etc. prescribed in item (i) of that paragraph of casualty insurance policies or similar contracts prescribed in that item that are payable on or after January 1, 2007, and the provisions then in force continue to govern the maturity refunds, etc. prescribed in Article 351, paragraph (2), item (i) (Benefits Similar to Life Insurance Proceeds, etc.) of the Former Order of casualty insurance policies or similar contracts prescribed in that item that are payable before that date. machine translation, not official **第二項** 新令第三百五十一条第二項第一号の規定は、施行日以後に支払うべき同号に規定する少額短期保険業者と締結した損害保険契約の同号に規定する満期返戻金等について適用する。 suppl-4182-124/art-20/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-20/par-2 Article 351, paragraph (2), item (i) of the New Order applies to the maturity refunds, etc. prescribed in that item of casualty insurance policies concluded with a small amount and short term insurer prescribed in that item that are payable on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4182-124/art-20/par-1: 新令第三百五十一条第二項 → 所得税法施行令 第三百五十一条第二項 (Article 351, paragraph (2)), art-351/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-351/par-2 - suppl-4182-124/art-20/par-1: 同項第一号 → 所得税法施行令 第三百五十一条第二項第一号 (Article 351, paragraph (2), item (i)), art-351/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-351/par-2/item-1 - suppl-4182-124/art-20/par-2: 新令第三百五十一条第二項第一号 → 所得税法施行令 第三百五十一条第二項第一号 (Article 351, paragraph (2), item (i)), art-351/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-351/par-2/item-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-1/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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-150, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-121, 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-20261106T173921-121, 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