# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（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関する経過措置） — address `suppl-4232-195/art-5` - 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-4232-195/art-5 - 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. --- ### 第五条（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関する経過措置） — Transitional Measures regarding Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc. caption: machine translation, not official suppl-4232-195/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-5 **第一項** 新令第百八十三条第四項（第三号に係る部分に限る。）（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）（新令第百八十五条第四項（相続等に係る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）において準用する場合を含む。）の規定は、個人がこの政令の施行の日（以下「施行日」という。）以後に支払を受けるべき新令第百八十三条第三項に規定する生命保険契約等に基づく同条第一項に規定する年金又は同条第二項に規定する一時金に係る保険料又は掛金について適用する。 suppl-4232-195/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-5/par-1 The provisions of Article 183, paragraph (4) (limited to the part pertaining to item (iii)) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc.) of the New Order (including the case where they apply mutatis mutandis under Article 185, paragraph (4) (Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc. Pertaining to Inheritance, etc.) of the New Order) apply to insurance premiums or installments pertaining to an annuity prescribed in Article 183, paragraph (1) of the New Order or a lump sum payment prescribed in paragraph (2) of that Article, based on a life insurance contract, etc. prescribed in paragraph (3) of that Article, that an individual is to receive payment of on or after the day on which this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date"). machine translation, not official --- ## Cites - suppl-4232-195/art-5/par-1: 新令第百八十三条第四項 → 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 - suppl-4232-195/art-5/par-1: 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 - suppl-4232-195/art-5/par-1: 新令第百八十五条第四項 → 所得税法施行令 第百八十五条第四項 (Article 185, paragraph (4)), art-185/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-185/par-4 - suppl-4232-195/art-5/par-1: 新令第百八十三条第三項 → 所得税法施行令 第百八十三条第三項 (Article 183, paragraph (3)), art-183/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3 - suppl-4232-195/art-5/par-1: 同条第一項 → 所得税法施行令 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1 - suppl-4232-195/art-5/par-1: 同条第二項 → 所得税法施行令 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-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 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-125, 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-20261106T173921-125, 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