# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十二条 (Article 72)

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- 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: 第七十二条 (Article 72)（死亡保険金額等） — address `art-72`
- 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-72
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-72
- 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.

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### 第七十二条（死亡保険金額等） — Amounts of Death Insurance Benefits, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-72 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72 · https://japanlaw.org/l/340M50000040011/art-72</sup>

    **第一項**  令第二百九十八条第六項第一号（内国法人に係る所得税の課税標準）に規定する財務省令で定める死亡保険金は、災害、不慮の事故、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第六条第二項（感染症の定義）に規定する一類感染症、同条第三項に規定する二類感染症若しくは同条第四項に規定する三類感染症又は悪性新生物による人の死亡又は高度の障害（以下この項において「災害死亡等」という。）を保険事故として支払われる保険金とし、同号に規定する財務省令で定める金額は、次の各号に掲げる金額の合計額とする。
    <sup>art-72/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-1 · https://japanlaw.org/l/340M50000040011/art-72/par-1</sup>
    The death insurance benefits specified by Ministry of Finance Order as prescribed in Article 298, paragraph (6), item (i) (Tax Base of Income Tax for Domestic Corporations) of the Order are insurance benefits paid for death or serious disability of a person due to a Disaster, an accident, a Category I Infectious Disease prescribed in Article 6, paragraph (2) (Definition of Infectious Diseases) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), a Category II Infectious Disease prescribed in paragraph (3) of that Article or a Category III Infectious Disease prescribed in paragraph (4) of that Article, or a malignant neoplasm (hereinafter referred to as "death, etc. due to Disaster" in this paragraph) as the insured event, and the amount specified by Ministry of Finance Order as prescribed in Article 298, paragraph (6), item (i) of the Order is the total amount of the amounts set forth in the following items:
    <sup>machine translation, not official</sup>

      **一**  各被保険者又は各被共済者の災害死亡等により支払われる死亡保険金又は死亡共済金の額
      <sup>art-72/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-72/par-1/item-1</sup>
      the amount of the death insurance benefits or death mutual aid benefits paid upon death, etc. due to Disaster of each insured person or each person covered by mutual aid;
      <sup>machine translation, not official</sup>

      **二**  各被保険者又は各被共済者の疾病又は傷害に基因する入院及び通院に係る給付金の日額にその支払限度日数を乗じて計算した金額
      <sup>art-72/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-72/par-1/item-2</sup>
      the amount calculated by multiplying the daily amount of benefits for hospitalization and outpatient treatment resulting from illness or injury of each insured person or each person covered by mutual aid by the maximum number of days for which payment is made.
      <sup>machine translation, not official</sup>

    **第二項**  令第二百九十八条第六項第二号に規定する保険金で財務省令で定めるものは、不動産若しくは動産の損害を保険事故として支払われる保険金又は身体の傷害に基因する死亡若しくは後遺障害を保険事故として支払われる保険金とし、同号に規定する財務省令で定める金額は、次の各号に掲げる契約の区分に応じ当該各号に定める金額とする。
    <sup>art-72/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2 · https://japanlaw.org/l/340M50000040011/art-72/par-2</sup>
    The insurance benefits specified by Ministry of Finance Order as prescribed in Article 298, paragraph (6), item (ii) of the Order are insurance benefits paid for damage to real property or movables as the insured event or insurance benefits paid for death or residual disability resulting from bodily injury as the insured event, and the amount specified by Ministry of Finance Order as prescribed in that item is the amount set forth in each of the following items in accordance with the category of contract set forth in that item:
    <sup>machine translation, not official</sup>

      **一**  不動産又は動産の全損に対して保険金又は共済金を支払つたときに失効する損害保険契約（令第二百九十八条第六項第二号に規定する損害保険契約をいう。）又はこれに類する共済に係る契約（次号及び第三号において「損害保険契約等」という。）　当該不動産又は動産の全損に対して支払われる保険金又は共済金の額
      <sup>art-72/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-72/par-2/item-1</sup>
      a casualty insurance policy that lapses when insurance benefits or mutual aid benefits are paid for total loss of real property or movables (meaning a casualty insurance policy prescribed in Article 298, paragraph (6), item (ii) of the Order) or a contract pertaining to mutual aid similar thereto (referred to as "casualty insurance policy or similar contract" in the following item and item (iii)): the amount of insurance benefits or mutual aid benefits paid for the total loss of that real property or movables;
      <sup>machine translation, not official</sup>

      **二**  人の身体の傷害に基因する死亡又は後遺障害に対して保険金又は共済金を支払つたときに失効する損害保険契約等　次に掲げる金額の合計額
      <sup>art-72/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-72/par-2/item-2</sup>
      a casualty insurance policy or similar contract that lapses when insurance benefits or mutual aid benefits are paid for death or residual disability resulting from bodily injury to a person: the total amount of the following amounts:
      <sup>machine translation, not official</sup>

        **イ**  各被保険者又は各被共済者（配偶者以外の生計を一にする親族が含まれているときは、当該親族に係る被保険者又は被共済者の数は二とする。ロにおいて同じ。）の死亡保険金又は死亡共済金の額と後遺障害保険金又は後遺障害共済金の額とのいずれか多い金額
        <sup>art-72/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-72/par-2/item-2/sub-1</sup>
        the greater of the amount of the death insurance benefits or death mutual aid benefits and the amount of the residual disability insurance benefits or residual disability mutual aid benefits of each insured person or each person covered by mutual aid (if a relative other than a spouse whose living expenses are paid from the same resources is included, the number of insured persons or persons covered by mutual aid pertaining to that relative is to be two; the same applies in (b));
        <sup>machine translation, not official</sup>

        **ロ**  各被保険者又は各被共済者の傷害に基因する入院及び通院に係る保険金又は共済金の日額にその支払限度日数及び当該損害保険契約等の年数を乗じて計算した金額
        <sup>art-72/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-72/par-2/item-2/sub-2</sup>
        the amount calculated by multiplying the daily amount of insurance benefits or mutual aid benefits for hospitalization and outpatient treatment resulting from injury of each insured person or each person covered by mutual aid by the maximum number of days for which payment is made and the number of years of that casualty insurance policy or similar contract;
        <sup>machine translation, not official</sup>

      **三**  不動産若しくは動産の全損に対して保険金若しくは共済金を支払つたとき又は人の身体の傷害に基因する死亡若しくは後遺障害に対して保険金若しくは共済金を支払つたときに失効する損害保険契約等　前二号に定める金額のうちいずれか多い金額
      <sup>art-72/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-72/par-2/item-3</sup>
      a casualty insurance policy or similar contract that lapses when insurance benefits or mutual aid benefits are paid for total loss of real property or movables, or when insurance benefits or mutual aid benefits are paid for death or residual disability resulting from bodily injury to a person: the greater of the amounts specified in the preceding two items.
      <sup>machine translation, not official</sup>

---

## Cites
- art-72/par-1: 令第二百九十八条第六項第一号 → e-Gov law 340CO0000000096, 第二百九十八条第六項第一号 (Article 298, paragraph (6), item (i)), art-298/par-6/item-1 — not held in this collection
- art-72/par-1: 感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第六条第二項 → e-Gov law 410AC0000000114, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- art-72/par-1: 同条第三項 → e-Gov law 410AC0000000114, 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — not held in this collection
- art-72/par-1: 同条第四項 → e-Gov law 410AC0000000114, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection
- art-72/par-1: この項 → 所得税法施行規則 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-1 · https://japanlaw.org/l/340M50000040011/art-72/par-1
- art-72/par-2: 令第二百九十八条第六項第二号 → e-Gov law 340CO0000000096, 第二百九十八条第六項第二号 (Article 298, paragraph (6), item (ii)), art-298/par-6/item-2 — not held in this collection
- art-72/par-2/item-1: 令第二百九十八条第六項第二号 → e-Gov law 340CO0000000096, 第二百九十八条第六項第二号 (Article 298, paragraph (6), item (ii)), art-298/par-6/item-2 — not held in this collection
- art-72/par-2/item-1: 次号 → 所得税法施行規則 第七十二条第二項第二号 (Article 72, paragraph (2), item (ii)), art-72/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-72/par-2/item-2
- art-72/par-2/item-1: 第三号 → 所得税法施行規則 第七十二条第二項第三号 (Article 72, paragraph (2), item (iii)), art-72/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-72/par-2/item-3
- art-72/par-2/item-3: 前二号 → 所得税法施行規則 第七十二条第二項第一号 (Article 72, paragraph (2), item (i)), art-72/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-72/par-2/item-1
- art-72/par-2/item-3: 前二号 → 所得税法施行規則 第七十二条第二項第二号 (Article 72, paragraph (2), item (ii)), art-72/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-72/par-2/item-2

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第七十二条第一項（死亡保険金額等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-1 · https://japanlaw.org/l/340M50000040011/art-72/par-1
- 所得税法施行規則 第七十二条第二項第一号（死亡保険金額等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-72/par-2/item-1
- 所得税法施行規則 第七十二条第二項第三号（死亡保険金額等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-72/par-2/item-3
- 所得税法施行規則 第七十七条の二第一項（公的年金等の金額から控除する金額の調整を行わない退職共済年金） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-2/par-1 · https://japanlaw.org/l/340M50000040011/art-77-2/par-1
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4119-51/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4119-51/par-2

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## 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-20261027T143811-042, 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-20261027T143811-042, 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