# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十五条 (Article 75)

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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: 第七十五条 (Article 75)（給与所得者の保険料控除申告書の記載事項） — address `art-75`
- 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-75
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-75
- 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.

---

### 第七十五条（給与所得者の保険料控除申告書の記載事項） — Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction
<sup>caption: machine translation, not official</sup>
<sup>art-75 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75 · https://japanlaw.org/l/340M50000040011/art-75</sup>

  **第一項**  法第百九十六条第一項第四号（給与所得者の保険料控除申告書）に規定する財務省令で定める事項は、次に掲げる事項とする。
  <sup>art-75/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 196, paragraph (1), item (iv) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act are the following matters:
  <sup>machine translation, not official</sup>

    **一**  法第百九十六条第一項の規定による申告書を提出する者の氏名及び住所
    <sup>art-75/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-1</sup>
    the name and domicile of the person who submits the return under Article 196, paragraph (1) of the Act;
    <sup>machine translation, not official</sup>

    **二**  法第七十四条第二項（社会保険料控除）に規定する社会保険料（以下この号において「社会保険料」という。）については、次に掲げる事項
    <sup>art-75/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-2</sup>
    with respect to the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act (hereinafter referred to as "social insurance premiums" in this item), the following matters:
    <sup>machine translation, not official</sup>

      **イ**  その年中に支払つた法第七十四条第二項各号及び令第二百八条各号（社会保険料の範囲）別の社会保険料の金額（給与等から控除されるものを除く。）及びその支払の相手方の名称
      <sup>art-75/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-2/sub-1</sup>
      the amount of social insurance premiums paid during the year for each item of Article 74, paragraph (2) of the Act and each item of Article 208 (Scope of Social Insurance Premiums) of the Order (excluding those deducted from salary or other wage), and the name of the payee;
      <sup>machine translation, not official</sup>

      **ロ**  社会保険料のうちに自己と生計を一にする配偶者その他の親族の負担すべきものがある場合には、これらの者の氏名並びにこれらの者の負担すべき社会保険料の法第七十四条第二項各号別の金額及びその支払の相手方の名称
      <sup>art-75/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-2/sub-2</sup>
      if any of the social insurance premiums are to be borne by a spouse or other relative whose living expenses are paid from the same resources as the person's own, the names of those persons, the amount of the social insurance premiums to be borne by them for each item of Article 74, paragraph (2) of the Act, and the name of the payee;
      <sup>machine translation, not official</sup>

    **三**  法第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金については、その年中に支払つた同項各号別の小規模企業共済等掛金の額（給与等から控除されるものを除く。）
    <sup>art-75/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-3</sup>
    with respect to the small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act, the amount of small enterprise-based mutual aid premiums and similar payments paid during the year for each item of that paragraph (excluding those deducted from salary or other wage);
    <sup>machine translation, not official</sup>

    **四**  法第七十六条第一項（生命保険料控除）に規定する新生命保険料（以下この号において「新生命保険料」という。）については、次に掲げる事項
    <sup>art-75/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-4</sup>
    with respect to the new life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act (hereinafter referred to as the "new life insurance premium" in this item), the following matters:
    <sup>machine translation, not official</sup>

      **イ**  保険契約者又は共済契約者の氏名
      <sup>art-75/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-4/sub-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-4/sub-1</sup>
      the name of the policyholder or mutual aid policyholder;
      <sup>machine translation, not official</sup>

      **ロ**  保険金、年金、共済金、確定給付企業年金、退職年金又は退職一時金の受取人の氏名
      <sup>art-75/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-4/sub-2 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-4/sub-2</sup>
      the name of the recipient of the insurance benefit, annuity, mutual aid benefits, defined-benefit corporate pension, retirement pension or lump-sum retirement payment;
      <sup>machine translation, not official</sup>

      **ハ**  保険、年金又は共済の種類
      <sup>art-75/par-1/item-4/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-4/sub-3 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-4/sub-3</sup>
      the type of insurance, annuity or mutual aid;
      <sup>machine translation, not official</sup>

      **ニ**  保険金の額、年金額又は共済金の額
      <sup>art-75/par-1/item-4/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-4/sub-4 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-4/sub-4</sup>
      the amount of the insurance benefit, the amount of the annuity or the amount of the mutual aid benefits;
      <sup>machine translation, not official</sup>

      **ホ**  保険期間又は共済期間
      <sup>art-75/par-1/item-4/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-4/sub-5 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-4/sub-5</sup>
      the insurance period or mutual aid period;
      <sup>machine translation, not official</sup>

      **ヘ**  その年中に支払つた新生命保険料の金額及びその支払の相手方の名称
      <sup>art-75/par-1/item-4/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-4/sub-6 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-4/sub-6</sup>
      the amount of the new life insurance premium paid during the year and the name of the payee;
      <sup>machine translation, not official</sup>

    **五**  法第七十六条第一項に規定する旧生命保険料（以下この号において「旧生命保険料」という。）については、次に掲げる事項
    <sup>art-75/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-5</sup>
    with respect to the old life insurance premium prescribed in Article 76, paragraph (1) of the Act (hereinafter referred to as the "old life insurance premium" in this item), the following matters:
    <sup>machine translation, not official</sup>

      **イ**  前号イからホまでに掲げる事項
      <sup>art-75/par-1/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-5/sub-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-5/sub-1</sup>
      the matters listed in (a) through (e) of the preceding item;
      <sup>machine translation, not official</sup>

      **ロ**  その年中に支払つた旧生命保険料の金額及びその支払の相手方の名称
      <sup>art-75/par-1/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-5/sub-2 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-5/sub-2</sup>
      the amount of the old life insurance premium paid during the year and the name of the payee;
      <sup>machine translation, not official</sup>

    **六**  法第七十六条第二項に規定する介護医療保険料（以下この号において「介護医療保険料」という。）については、次に掲げる事項
    <sup>art-75/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-6</sup>
    with respect to the nursing care and medical insurance premium prescribed in Article 76, paragraph (2) of the Act (hereinafter referred to as the "nursing care and medical insurance premium" in this item), the following matters:
    <sup>machine translation, not official</sup>

      **イ**  保険契約者又は共済契約者の氏名
      <sup>art-75/par-1/item-6/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-6/sub-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-6/sub-1</sup>
      the name of the policyholder or mutual aid policyholder;
      <sup>machine translation, not official</sup>

      **ロ**  保険金、年金又は共済金の受取人の氏名
      <sup>art-75/par-1/item-6/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-6/sub-2 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-6/sub-2</sup>
      the name of the recipient of the insurance benefit, annuity or mutual aid benefits;
      <sup>machine translation, not official</sup>

      **ハ**  保険、年金又は共済の種類
      <sup>art-75/par-1/item-6/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-6/sub-3 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-6/sub-3</sup>
      the type of insurance, annuity or mutual aid;
      <sup>machine translation, not official</sup>

      **ニ**  保険金の額、年金額又は共済金の額
      <sup>art-75/par-1/item-6/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-6/sub-4 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-6/sub-4</sup>
      the amount of the insurance benefit, the amount of the annuity or the amount of the mutual aid benefits;
      <sup>machine translation, not official</sup>

      **ホ**  保険期間又は共済期間
      <sup>art-75/par-1/item-6/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-6/sub-5 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-6/sub-5</sup>
      the insurance period or mutual aid period;
      <sup>machine translation, not official</sup>

      **ヘ**  その年中に支払つた介護医療保険料の金額及びその支払の相手方の名称
      <sup>art-75/par-1/item-6/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-6/sub-6 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-6/sub-6</sup>
      the amount of the nursing care and medical insurance premium paid during the year and the name of the payee;
      <sup>machine translation, not official</sup>

    **七**  法第七十六条第三項に規定する新個人年金保険料（以下この号において「新個人年金保険料」という。）については、次に掲げる事項
    <sup>art-75/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-7</sup>
    with respect to the new individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act (hereinafter referred to as the "new individual pension insurance premium" in this item), the following matters:
    <sup>machine translation, not official</sup>

      **イ**  保険契約者又は共済契約者の氏名
      <sup>art-75/par-1/item-7/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-7/sub-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-7/sub-1</sup>
      the name of the policyholder or mutual aid policyholder;
      <sup>machine translation, not official</sup>

      **ロ**  年金の受取人の氏名
      <sup>art-75/par-1/item-7/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-7/sub-2 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-7/sub-2</sup>
      the name of the recipient of the annuity;
      <sup>machine translation, not official</sup>

      **ハ**  年金の種類並びに当該年金の支払開始日及び支払期間
      <sup>art-75/par-1/item-7/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-7/sub-3 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-7/sub-3</sup>
      the type of annuity and the payment commencement date and payment period of that annuity;
      <sup>machine translation, not official</sup>

      **ニ**  その年中に支払つた新個人年金保険料の金額及びその支払の相手方の名称
      <sup>art-75/par-1/item-7/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-7/sub-4 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-7/sub-4</sup>
      the amount of the new individual pension insurance premium paid during the year and the name of the payee;
      <sup>machine translation, not official</sup>

    **八**  法第七十六条第三項に規定する旧個人年金保険料（以下この号において「旧個人年金保険料」という。）については、次に掲げる事項
    <sup>art-75/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-8</sup>
    with respect to the old individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act (hereinafter referred to as the "old individual pension insurance premium" in this item), the following matters:
    <sup>machine translation, not official</sup>

      **イ**  前号イからハまでに掲げる事項
      <sup>art-75/par-1/item-8/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-8/sub-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-8/sub-1</sup>
      the matters listed in (a) through (c) of the preceding item;
      <sup>machine translation, not official</sup>

      **ロ**  その年中に支払つた旧個人年金保険料の金額及びその支払の相手方の名称
      <sup>art-75/par-1/item-8/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-8/sub-2 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-8/sub-2</sup>
      the amount of the old individual pension insurance premium paid during the year and the name of the payee;
      <sup>machine translation, not official</sup>

    **九**  法第七十七条第一項（地震保険料控除）に規定する地震保険料（以下この号において「地震保険料」という。）については、次に掲げる事項
    <sup>art-75/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-9</sup>
    with respect to the earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act (hereinafter referred to as the "earthquake insurance premium" in this item), the following matters:
    <sup>machine translation, not official</sup>

      **イ**  保険契約者又は共済契約者の氏名
      <sup>art-75/par-1/item-9/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-9/sub-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-9/sub-1</sup>
      the name of the policyholder or mutual aid policyholder;
      <sup>machine translation, not official</sup>

      **ロ**  保険又は共済の種類及びその目的
      <sup>art-75/par-1/item-9/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-9/sub-2 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-9/sub-2</sup>
      the type and purpose of the insurance or mutual aid;
      <sup>machine translation, not official</sup>

      **ハ**  地震保険料に係る保険金の額又は共済金の額
      <sup>art-75/par-1/item-9/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-9/sub-3 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-9/sub-3</sup>
      the amount of the insurance benefit or the amount of the mutual aid benefits relating to the earthquake insurance premium;
      <sup>machine translation, not official</sup>

      **ニ**  保険期間又は共済期間
      <sup>art-75/par-1/item-9/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-9/sub-4 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-9/sub-4</sup>
      the insurance period or mutual aid period;
      <sup>machine translation, not official</sup>

      **ホ**  その年中に支払つた地震保険料の金額及びその支払の相手方の名称
      <sup>art-75/par-1/item-9/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-9/sub-5 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-9/sub-5</sup>
      the amount of the earthquake insurance premium paid during the year and the name of the payee;
      <sup>machine translation, not official</sup>

    **十**  その他参考となるべき事項
    <sup>art-75/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-10</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  法第百九十六条第一項の規定による申告書を受理した同項に規定する給与等の支払者は、当該申告書に、当該給与等の支払者（個人を除く。）の法人番号を付記するものとする。
  <sup>art-75/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-2 · https://japanlaw.org/l/340M50000040011/art-75/par-2</sup>
  A person paying the salary or other wage prescribed in Article 196, paragraph (1) of the Act who has received the return under that paragraph is to append the corporate number of that person paying the salary or other wage (excluding an individual) to the return.
  <sup>machine translation, not official</sup>

---

## Cites
- art-75/par-1: 法第百九十六条第一項第四号 → 所得税法 第百九十六条第一項第四号 (Article 196, paragraph (1), item (iv)), art-196/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-4
- art-75/par-1/item-1: 法第百九十六条第一項 → 所得税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/ja/income-tax-act/art-196/par-1 · https://japanlaw.org/l/340AC0000000033/art-196/par-1
- art-75/par-1/item-2: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-75/par-1/item-2: この号 → 所得税法施行規則 第七十五条第一項第二号 (Article 75, paragraph (1), item (ii)), art-75/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-2
- art-75/par-1/item-2/sub-1: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-75/par-1/item-2/sub-1: 令第二百八条 → e-Gov law 340CO0000000096, 第二百八条 (Article 208), art-208 — not held in this collection
- art-75/par-1/item-2/sub-2: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-75/par-1/item-3: 法第七十五条第二項 → 所得税法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/ja/income-tax-act/art-75/par-2 · https://japanlaw.org/l/340AC0000000033/art-75/par-2
- art-75/par-1/item-4: 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 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- art-75/par-1/item-4: この号 → 所得税法施行規則 第七十五条第一項第四号 (Article 75, paragraph (1), item (iv)), art-75/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-4
- art-75/par-1/item-5: 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 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- art-75/par-1/item-5: この号 → 所得税法施行規則 第七十五条第一項第五号 (Article 75, paragraph (1), item (v)), art-75/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-5
- art-75/par-1/item-5/sub-1: 前号 → 所得税法施行規則 第七十五条第一項第四号 (Article 75, paragraph (1), item (iv)), art-75/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-4
- art-75/par-1/item-6: 法第七十六条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-2
- art-75/par-1/item-6: この号 → 所得税法施行規則 第七十五条第一項第六号 (Article 75, paragraph (1), item (vi)), art-75/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-6
- art-75/par-1/item-7: 法第七十六条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3
- art-75/par-1/item-7: この号 → 所得税法施行規則 第七十五条第一項第七号 (Article 75, paragraph (1), item (vii)), art-75/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-7
- art-75/par-1/item-8: 法第七十六条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3
- art-75/par-1/item-8: この号 → 所得税法施行規則 第七十五条第一項第八号 (Article 75, paragraph (1), item (viii)), art-75/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-8
- art-75/par-1/item-8/sub-1: 前号 → 所得税法施行規則 第七十五条第一項第七号 (Article 75, paragraph (1), item (vii)), art-75/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-7
- art-75/par-1/item-9: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-1 · https://japanlaw.org/l/340AC0000000033/art-77/par-1
- art-75/par-1/item-9: この号 → 所得税法施行規則 第七十五条第一項第九号 (Article 75, paragraph (1), item (ix)), art-75/par-1/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-9
- art-75/par-2: 法第百九十六条第一項 → 所得税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/ja/income-tax-act/art-196/par-1 · https://japanlaw.org/l/340AC0000000033/art-196/par-1

## Cited by

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

- 所得税法施行規則 第七十五条第一項第二号（給与所得者の保険料控除申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-2
- 所得税法施行規則 第七十五条第一項第四号（給与所得者の保険料控除申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-4
- 所得税法施行規則 第七十五条第一項第五号（給与所得者の保険料控除申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-5
- 所得税法施行規則 第七十五条第一項第五号イ（給与所得者の保険料控除申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-5/sub-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-5/sub-1
- 所得税法施行規則 第七十五条第一項第六号（給与所得者の保険料控除申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-6
- 所得税法施行規則 第七十五条第一項第七号（給与所得者の保険料控除申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-7
- 所得税法施行規則 第七十五条第一項第八号（給与所得者の保険料控除申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-8
- 所得税法施行規則 第七十五条第一項第八号イ（給与所得者の保険料控除申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-8/sub-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-8/sub-1
- 所得税法施行規則 第七十五条第一項第九号（給与所得者の保険料控除申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-75/par-1/item-9
- 所得税法施行規則 第七十六条の二第四項（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-4 · https://japanlaw.org/l/340M50000040011/art-76-2/par-4
- 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3469-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3469-11/par-4
- 所得税法施行規則 附則第四条第一項（給与所得者の保険料控除申告書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3599-9/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-4/par-1
- 所得税法施行規則 附則第五条第一項（地震保険料控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4189-18/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-5/par-1
- 所得税法施行規則 附則第四十条第一項（給与所得者の保険料控除申告書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-40/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-40/par-1
- 所得税法施行規則 附則第八条第一項（給与所得者の扶養控除等申告書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8/par-1
- 所得税法施行規則 附則第八条第一項（給与所得者の保険料控除申告書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-8/par-1

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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-20261027T143811-046, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-047, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-048, 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