# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十八条の三 (Article 38-3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-38-3. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第三十八条の三 (Article 38-3)（損害保険契約等に基づく年金に係る支払総額の見込額の計算） — address `art-38-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-38-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-38-3 - Every provision below carries its address and both URLs 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. --- ### 第三十八条の三（損害保険契約等に基づく年金に係る支払総額の見込額の計算） — Calculation of the Estimated Total Payments for Annuities Under Casualty Insurance Policies or Similar Contracts caption: machine translation, not official art-38-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-38-3 · https://japanlaw.org/l/340M50000040011/art-38-3 **第一項** 令第百八十四条第一項第二号イ（２）（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）に規定する財務省令で定めるところにより計算した金額は、同号イ（２）に掲げる年金（有期の年金で契約対象者が保証期間内に死亡した場合にはその死亡した日からその保証期間の終了の日までの期間に相当する部分の金額の支払が行われるものに限る。）の支払の基礎となる損害保険契約等（同項に規定する損害保険契約等をいう。以下この条において同じ。）において定められているその年額（当該年金の支払開始の日以後に当該損害保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額を除く。）に、当該損害保険契約等において定められているその支払期間に係る年数（その年数がその保証期間に係る年数とその契約対象者に係る当該年金の支払開始の日における令別表に定める余命年数とのうちいずれか長い年数を超える場合には、そのいずれか長い年数）を乗じて計算した金額とする。 art-38-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-38-3/par-1 · https://japanlaw.org/l/340M50000040011/art-38-3/par-1 The amount calculated as specified by Ministry of Finance Order as prescribed in Article 184, paragraph (1), item (ii), (a), (2) (Insurance Premiums, etc. to Be Deducted in Calculating the Amount of Miscellaneous Income from Annuities Under Casualty Insurance Policies or Similar Contracts) of the Order is the amount calculated by multiplying the annual amount stipulated in the casualty insurance policy or similar contract (meaning a casualty insurance policy or similar contract prescribed in that paragraph; the same applies hereinafter in this Article) that forms the basis of payment of the annuity set forth in (a), (2) of that item (limited to a fixed-term annuity under which, if the person covered by the contract dies within the guaranteed period, an amount corresponding to the period from the date of death to the end of the guaranteed period is paid) (excluding the amount of surplus distributed or rebates received under that casualty insurance policy or similar contract on or after the payment commencement date of that annuity) by the number of years of the payment period stipulated in that casualty insurance policy or similar contract (or, if that number of years exceeds the longer of the number of years of the guaranteed period and the number of years of remaining life expectancy specified in the Appended Table of the Order as of the payment commencement date of that annuity for the person covered by the contract, that longer number of years). machine translation, not official **第二項** 前項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 art-38-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-38-3/par-2 · https://japanlaw.org/l/340M50000040011/art-38-3/par-2 In the preceding paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items: machine translation, not official **一** 契約対象者　年金の支払の基礎となる損害保険契約等においてその者の生存が支払の条件とされている者をいう。 art-38-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-38-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-38-3/par-2/item-1 person covered by the contract: a person whose survival is made a condition of payment under the casualty insurance policy or similar contract that forms the basis of payment of the annuity; machine translation, not official **二** 保証期間　有期の年金の支払開始の日以後一定期間をいう。 art-38-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-38-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-38-3/par-2/item-2 guaranteed period: a fixed period on or after the payment commencement date of a fixed-term annuity. machine translation, not official --- ## Cites - art-38-3/par-1: 令第百八十四条第一項第二号 → e-Gov law 340CO0000000096, 第百八十四条第一項第二号 (Article 184, paragraph (1), item (ii)), art-184/par-1/item-2 — not held in this collection - art-38-3/par-1: 同項 → e-Gov law 340CO0000000096, 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — not held in this collection - art-38-3/par-1: この条 → 所得税法施行規則 第三十八条の三 (Article 38-3), art-38-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-38-3 · https://japanlaw.org/l/340M50000040011/art-38-3 - art-38-3/par-2: 前項 → 所得税法施行規則 第三十八条の三第一項 (Article 38-3, paragraph (1)), art-38-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-38-3/par-1 · https://japanlaw.org/l/340M50000040011/art-38-3/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第三十八条の三第一項（損害保険契約等に基づく年金に係る支払総額の見込額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-38-3/par-1 · https://japanlaw.org/l/340M50000040011/art-38-3/par-1 - 所得税法施行規則 第三十八条の三第二項（損害保険契約等に基づく年金に係る支払総額の見込額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-38-3/par-2 · https://japanlaw.org/l/340M50000040011/art-38-3/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-025, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-025, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27