# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の四 (Article 40-4) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4. 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: 第四十条の四 (Article 40-4)（社会保険料控除の対象となる互助会の範囲） — address `art-40-4` - 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-40-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-4 - 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. --- ### 第四十条の四（社会保険料控除の対象となる互助会の範囲） — Scope of Mutual Aid Associations Eligible for Social Insurance Premium Deduction caption: machine translation, not official art-40-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4 · https://japanlaw.org/l/340M50000040011/art-40-4 **第一項** 令第二百八条第二号（社会保険料控除の対象となる互助会の掛金の範囲）に規定する税務署長の承認を受けようとする同号に規定する互助会（以下この条において「互助会」という。）は、次に掲げる事項を記載した申請書に当該互助会の設立に係る条例及びその規約並びに当該申請書を提出する日の属する事業年度の直前の事業年度の決算書及び同日の属する事業年度の予算書を添付し、これを当該互助会の主たる事務所の所在地の所轄税務署長に提出しなければならない。 art-40-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1 A mutual aid association that seeks to receive the approval of the district director prescribed in Article 208, item (ii) (Scope of Contributions to Mutual Aid Associations Eligible for Social Insurance Premium Deduction) of the Order, being the mutual aid association prescribed in that item (hereinafter referred to as "mutual aid association" in this Article), must submit a written application stating the following matters, attaching the Prefectural or Municipal Ordinance pertaining to the establishment of that mutual aid association and its rules, as well as the financial statements for the business year immediately preceding the business year that includes the date of submitting that written application and the budget for the business year that includes that date, to the district director with jurisdiction over the location of the principal office of that mutual aid association. machine translation, not official **一** 当該申請書を提出する互助会の名称、主たる事務所の所在地及び法人番号（法人番号を有しないものにあつては、名称及び主たる事務所の所在地） art-40-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1/item-1 The name, location of the principal office and corporate number of the mutual aid association submitting that written application (for one that has no corporate number, the name and location of the principal office); machine translation, not official **二** 前号の互助会の代表者の氏名及び住所又は居所 art-40-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1/item-2 The name and domicile or residence of the representative of the mutual aid association referred to in the preceding item; machine translation, not official **三** 令第二百八条第二号に規定する制度に関する事業の開始年月日 art-40-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1/item-3 The date of commencement of the business pertaining to the system prescribed in Article 208, item (ii) of the Order; machine translation, not official **四** 当該申請書を提出する時において前号に規定する事業に加入することの見込まれる職員の数 art-40-4/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1/item-4 The number of staff members expected to participate in the business prescribed in the preceding item at the time of submitting that written application; machine translation, not official **五** 第一号の互助会の行う令第二百八条第二号に規定する制度が同号イからハまでに掲げる要件を備えている事実 art-40-4/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1/item-5 The fact that the system prescribed in Article 208, item (ii) of the Order that is operated by the mutual aid association referred to in item (i) satisfies the requirements listed in (a) through (c) of that item; machine translation, not official **六** その他参考となるべき事項 art-40-4/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1/item-6 Any other matters for reference. machine translation, not official --- ## Cites - art-40-4/par-1: 令第二百八条第二号 → e-Gov law 340CO0000000096, 第二百八条第一項第二号 (Article 208, paragraph (1), item (ii)), art-208/par-1/item-2 — not held in this collection - art-40-4/par-1: この条 → 所得税法施行規則 第四十条の四 (Article 40-4), art-40-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4 · https://japanlaw.org/l/340M50000040011/art-40-4 - art-40-4/par-1/item-2: 前号 → 所得税法施行規則 第四十条の四第一項第一号 (Article 40-4, paragraph (1), item (i)), art-40-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1/item-1 - art-40-4/par-1/item-3: 令第二百八条第二号 → e-Gov law 340CO0000000096, 第二百八条第一項第二号 (Article 208, paragraph (1), item (ii)), art-208/par-1/item-2 — not held in this collection - art-40-4/par-1/item-4: 前号 → 所得税法施行規則 第四十条の四第一項第三号 (Article 40-4, paragraph (1), item (iii)), art-40-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1/item-3 - art-40-4/par-1/item-5: 第一号 → 所得税法施行規則 第四十条の四第一項第一号 (Article 40-4, paragraph (1), item (i)), art-40-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1/item-1 - art-40-4/par-1/item-5: 令第二百八条第二号 → e-Gov law 340CO0000000096, 第二百八条第一項第二号 (Article 208, paragraph (1), item (ii)), art-208/par-1/item-2 — not held in this collection ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第四十条の四第一項（社会保険料控除の対象となる互助会の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1 - 所得税法施行規則 第四十条の四第一項第二号（社会保険料控除の対象となる互助会の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1/item-2 - 所得税法施行規則 第四十条の四第一項第四号（社会保険料控除の対象となる互助会の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1/item-4 - 所得税法施行規則 第四十条の四第一項第五号（社会保険料控除の対象となる互助会の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-40-4/par-1/item-5 - 所得税法施行規則 附則第二十五条第一項（社会保険料控除の対象となる互助会の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-25/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-25/par-1 --- ## 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-20261027T143811-027, 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