# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（生命保険契約等となる共済に係る契約の範囲に関する経過措置） — address `suppl-4192-82/art-16` - 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-4192-82/art-16 - 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. --- ### 第十六条（生命保険契約等となる共済に係る契約の範囲に関する経過措置） — Transitional Measures regarding Scope of Contracts for Mutual Aid That Become Life Insurance Contracts, etc. caption: machine translation, not official suppl-4192-82/art-16 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-16 **第一項** 新令第二百十条（生命保険契約等となる共済に係る契約の範囲）の規定は、居住者が施行日以後に支払う新法第七十六条第一項（生命保険料控除）に規定する生命保険料について適用し、居住者が施行日前に支払った旧法第七十六条第一項（生命保険料控除）に規定する生命保険料については、なお従前の例による。 suppl-4192-82/art-16/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-16/par-1 The provisions of Article 210 (Scope of Contracts for Mutual Aid That Become Life Insurance Contracts, etc.) of the New Order apply to life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the New Act that a Resident pays on or after the Effective Date, and the provisions then in force continue to govern life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Former Act that a Resident paid before the Effective Date. machine translation, not official --- ## Cites - suppl-4192-82/art-16/par-1: 新令第二百十条 → 所得税法施行令 第二百十条 (Article 210), art-210 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210 - suppl-4192-82/art-16/par-1: 新法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T173921-122, 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