# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十七条の三 (Article 77-3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-3. 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: 第七十七条の三 (Article 77-3)（公的年金等の金額から控除する金額の調整の対象となる公的年金等） — address `art-77-3` - 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-77-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-77-3 - 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. --- ### 第七十七条の三（公的年金等の金額から控除する金額の調整の対象となる公的年金等） — Public Pension or Retirement Package Subject to Adjustment of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package caption: machine translation, not official art-77-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-3 · https://japanlaw.org/l/340M50000040011/art-77-3 **第一項** 令第三百十九条の六第二項第一号イ（公的年金等の金額から控除する金額の調整等）に規定する財務省令で定める公的年金等は、厚生年金保険法第三十二条第一号（保険給付の種類）に掲げる老齢厚生年金（以下この条において「老齢厚生年金」という。）若しくは一元化法附則第四十一条第一項（追加費用対象期間を有する者の特例等）に規定する退職共済年金又は旧退職共済年金とする。 art-77-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-3/par-1 · https://japanlaw.org/l/340M50000040011/art-77-3/par-1 The public pension or retirement package specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (2), item (i), (a) (Adjustment, etc. of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package) of the Order is to be the old-age employees' pension listed in Article 32, item (i) (Categories of Insurance Benefits) of the Employees' Pension Insurance Act (hereinafter referred to as the "old-age employees' pension" in this Article), the retirement mutual aid pension prescribed in Article 41, paragraph (1) (Special Provisions for Persons Having a Period Subject to Additional Costs, etc.) of the Supplementary Provisions of the Pension Unification Act, or the former retirement mutual aid pension. machine translation, not official **第二項** 令第三百十九条の六第二項第一号ロに規定する財務省令で定める公的年金等は、老齢厚生年金若しくは一元化法附則第六十五条第一項（追加費用対象期間を有する者の特例等）に規定する退職共済年金又は旧退職共済年金とする。 art-77-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-3/par-2 · https://japanlaw.org/l/340M50000040011/art-77-3/par-2 The public pension or retirement package specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (2), item (i), (b) of the Order is to be the old-age employees' pension, the retirement mutual aid pension prescribed in Article 65, paragraph (1) (Special Provisions for Persons Having a Period Subject to Additional Costs, etc.) of the Supplementary Provisions of the Pension Unification Act, or the former retirement mutual aid pension. machine translation, not official **第三項** 令第三百十九条の六第二項第一号ハに規定する財務省令で定める公的年金等は、老齢厚生年金又は旧退職共済年金とする。 art-77-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-3/par-3 · https://japanlaw.org/l/340M50000040011/art-77-3/par-3 The public pension or retirement package specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (2), item (i), (c) of the Order is to be the old-age employees' pension or the former retirement mutual aid pension. machine translation, not official --- ## Cites - art-77-3/par-1: 令第三百十九条の六第二項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — not held in this collection - art-77-3/par-1: 厚生年金保険法第三十二条第一号 → 厚生年金保険法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-32/par-1/item-1 · https://japanlaw.org/l/329AC0000000115/art-32/par-1/item-1 - art-77-3/par-1: この条 → 所得税法施行規則 第七十七条の三 (Article 77-3), art-77-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-3 · https://japanlaw.org/l/340M50000040011/art-77-3 - art-77-3/par-2: 令第三百十九条の六第二項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — not held in this collection - art-77-3/par-3: 令第三百十九条の六第二項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — 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 第七十七条の二第二項（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-2 · https://japanlaw.org/l/340M50000040011/art-77-2/par-2 - 所得税法施行規則 第七十七条の二第三項（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-3 · https://japanlaw.org/l/340M50000040011/art-77-2/par-3 - 所得税法施行規則 第七十七条の三第一項（公的年金等の金額から控除する金額の調整の対象となる公的年金等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-3/par-1 · https://japanlaw.org/l/340M50000040011/art-77-3/par-1 - 所得税法施行規則 附則第三条第三項（給与所得者の源泉徴収に関する申告書の保存等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-3/par-3 --- ## 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-20261027T143811-050, 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