# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十六条 (Article 86)
This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86. 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: 第八十六条 (Article 86)（生命保険金等の支払調書） — address `art-86`
- 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-86
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-86
- 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.
---
### 第八十六条（生命保険金等の支払調書） — Payment Report on Life Insurance Proceeds, etc.
caption: machine translation, not official
art-86 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86 · https://japanlaw.org/l/340M50000040011/art-86
**第一項** 国内において法第二百二十五条第一項第四号（生命保険金等の支払調書）に規定する保険金又は給付（その支払を受ける者が非居住者又は外国法人である場合には、法第百六十一条第一項第十四号（国内源泉所得）又は第二百九条第二号（源泉徴収を要しない年金）に掲げるものに限る。以下この条において「生命保険金等」という。）の支払をする者は、法第二百二十五条第一項第四号又は第八号の規定により、生命保険金等の支払を受ける者の各人別に、次に掲げる事項（令第百八十三条第一項（生命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）に規定する年金にあつては、第八号に掲げる事項を除く。）を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその生命保険金等の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-86/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1 · https://japanlaw.org/l/340M50000040011/art-86/par-1
A person who pays, in Japan, an insurance benefit or benefit prescribed in Article 225, paragraph (1), item (iv) (Payment Reports on Life Insurance Proceeds, etc.) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to that set forth in Article 161, paragraph (1), item (xiv) (Domestic Source Income) or Article 209, item (ii) (Pensions Exempt from Withholding) of the Act; hereinafter referred to as "life insurance benefit, etc." in this Article) must, pursuant to Article 225, paragraph (1), item (iv) or (viii) of the Act, for each person receiving the payment of the life insurance benefit, etc., submit a report stating the following matters (excluding the matter set forth in item (viii) for an annuity prescribed in Article 183, paragraph (1) (Premiums, etc. to Be Deducted in Calculating the Amount of Miscellaneous Income from Annuities Under Life Insurance Policies or Similar Contracts) of the Order) to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that life insurance benefit, etc.:
machine translation, not official
**一** その支払を受ける者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
art-86/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-1
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
machine translation, not official
**二** その年中に支払の確定した生命保険金等の金額
art-86/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-2
the amount of life insurance benefit, etc. for which payment was finalized during the year;
machine translation, not official
**三** その年中に生命保険金等の支払の基礎となる契約に基づき分配又は割戻しをする剰余金又は割戻金でその生命保険金等とともに又はその生命保険金等の支払の後に分配又は割戻しをするものの金額
art-86/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-3
the amount of any surplus or rebate distributed or rebated during the year under the contract on which the payment of the life insurance benefit, etc. is based, that is distributed or rebated together with that life insurance benefit, etc. or after its payment;
machine translation, not official
**四** 前号の契約に係る令第百八十三条第四項第三号に掲げる金額につき同項の規定を適用しないで同条第一項第二号若しくは第三号の規定により計算した金額又は同条第二項第二号に規定する保険料若しくは掛金の総額若しくは同項第三号の規定により計算した金額
art-86/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-4
the amount set forth in Article 183, paragraph (4), item (iii) of the Order pertaining to the contract referred to in the preceding item, as calculated pursuant to paragraph (1), item (ii) or (iii) of that Article without applying the provisions of paragraph (4) of that Article, or the total amount of the premiums or contributions prescribed in paragraph (2), item (ii) of that Article or the amount calculated pursuant to paragraph (2), item (iii) of that Article;
machine translation, not official
**五** 第二号の生命保険金等につき源泉徴収をされる所得税の額
art-86/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-5
the amount of income tax subject to Withholding on the life insurance benefit, etc. set forth in item (ii);
machine translation, not official
**六** 支払の確定した日
art-86/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-6
the date on which the payment was finalized;
machine translation, not official
**七** 第二号の生命保険金等の支払をする者とその支払の基礎となる契約を締結した者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
art-86/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-7
the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person who concluded, with the person who pays the life insurance benefit, etc. set forth in item (ii), the contract forming the basis for that payment;
machine translation, not official
**八** 第三号の契約（令第三百二十六条第六項第三号（生命保険契約等に基づく年金に係る源泉徴収）に規定する団体保険（次条第一項第八号において「団体保険」という。）に係る契約及び令第三百五十一条第一項第三号から第九号まで（生命保険金に類する給付等）に規定する給付に係る保険契約を除く。）の締結後に当該契約に係る契約者の変更（当該契約に係る契約者の死亡に伴い行われる変更を除く。以下この号において同じ。）があつた場合には、次に掲げる事項
art-86/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-8
in the case where, after the conclusion of the contract referred to in item (iii) (excluding a contract pertaining to group insurance prescribed in Article 326, paragraph (6), item (iii) (Withholding on Annuities Based on Life Insurance Policies or Similar Contracts) of the Order (referred to as "group insurance" in paragraph (1), item (viii) of the following Article) and an insurance policy pertaining to benefits prescribed in Article 351, paragraph (1), items (iii) through (ix) (Benefits Similar to Life Insurance Benefits, etc.) of the Order), there has been a change of the contracting party pertaining to that contract (excluding a change made upon the death of the contracting party pertaining to that contract; the same applies hereinafter in this item), the following matters:
machine translation, not official
**イ** 当該契約者の変更（当該契約に係る契約者の変更を二回以上行つた場合には、最後の契約者の変更）前の契約者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
art-86/par-1/item-8/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-8/sub-1 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-8/sub-1
the name or title and domicile or place of residence, or the location of the head office or principal office, of the contracting party before that change of contracting party (where the contracting party pertaining to that contract has been changed two or more times, before the last change of contracting party);
machine translation, not official
**ロ** 当該契約に係る現契約者が払い込んだ保険料又は掛金の額
art-86/par-1/item-8/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-8/sub-2 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-8/sub-2
the amount of the premiums or contributions paid by the current contracting party pertaining to that contract;
machine translation, not official
**ハ** 当該契約に係る契約者の変更の回数
art-86/par-1/item-8/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-8/sub-3 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-8/sub-3
the number of changes of the contracting party pertaining to that contract;
machine translation, not official
**九** その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-86/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-9
in the case where the tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identifiable, the name and domicile or place of residence of that tax agent;
machine translation, not official
**十** その他参考となるべき事項
art-86/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-10
any other matters for reference.
machine translation, not official
**第二項** 生命保険金等の支払をする者は、当該生命保険金等が法第二百九条第二号に掲げる年金である場合には、当該生命保険金等（以下この条において「相続等生命保険年金」という。）に係る前項の調書に、同項各号に掲げる事項のほか、当該相続等生命保険年金に係る次に掲げる事項を記載しなければならない。
art-86/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-2 · https://japanlaw.org/l/340M50000040011/art-86/par-2
A person who pays a life insurance benefit, etc. must, in the case where that life insurance benefit, etc. is an annuity set forth in Article 209, item (ii) of the Act, enter in the report referred to in the preceding paragraph pertaining to that life insurance benefit, etc. (referred to as a "life insurance annuity acquired through inheritance, etc." in this Article), in addition to the matters set forth in the items of that paragraph, the following matters pertaining to that life insurance annuity acquired through inheritance, etc.:
machine translation, not official
**一** 支払開始日（令第百八十五条第一項第一号（相続等に係る生命保険契約等に基づく年金に係る雑所得の金額の計算）に規定する支払開始日をいう。）
art-86/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-86/par-2/item-1
the payment commencement date (meaning the payment commencement date prescribed in Article 185, paragraph (1), item (i) (Calculation of the Amount of Miscellaneous Income from Annuities Based on Life Insurance Policies or Similar Contracts Pertaining to Inheritance, etc.) of the Order);
machine translation, not official
**二** 令第百八十五条第一項第一号イに規定する残存期間年数、同項第二号イに規定する支払開始日余命年数に係る同号イに規定する契約対象者についての支払開始日における年齢（以下この号及び次条第二項第二号において「支払開始日年齢」という。）、令第百八十五条第一項第三号に規定する支払期間年数及び支払開始日余命年数に係る支払開始日年齢、同項第四号イに規定する保証期間年数及び同号ロに規定する支払開始日余命年数に係る支払開始日年齢又は同項第五号に規定する支払期間年数及び支払開始日余命年数に係る支払開始日年齢並びに同号イに規定する保証期間年数
art-86/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-86/par-2/item-2
the number of remaining years prescribed in Article 185, paragraph (1), item (i), (a) of the Order; the age, on the payment commencement date, of the person subject to the contract prescribed in item (ii), (a) of that paragraph, pertaining to the number of years of life expectancy at the payment commencement date prescribed in item (ii), (a) of that paragraph (referred to as "age at the payment start date" in this item and paragraph (2), item (ii) of the following Article); the number of years of the payment period prescribed in item (iii) of that paragraph, and the age at the payment start date pertaining to the number of years of life expectancy at the payment commencement date; the number of years of the guarantee period prescribed in item (iv), (a) of that paragraph, and the age at the payment start date pertaining to the number of years of life expectancy at the payment commencement date prescribed in item (iv), (b) of that paragraph; or the number of years of the payment period prescribed in item (v) of that paragraph and the age at the payment start date pertaining to the number of years of life expectancy at the payment commencement date, and the number of years of the guarantee period prescribed in item (v), (a) of that paragraph;
machine translation, not official
**三** 令第百八十五条第一項第一号に規定する支払総額又は同項第二号から第五号までの規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額
art-86/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-86/par-2/item-3
the total payment amount prescribed in Article 185, paragraph (1), item (i) of the Order, or the estimated total payment amount that is to serve as the basis for calculating the amount to be included in the gross revenue pertaining to miscellaneous income for that year pursuant to the provisions of items (ii) through (v) of that paragraph;
machine translation, not official
**四** 令第百八十五条第一項第八号又は第九号に規定する割合
art-86/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-86/par-2/item-4
the ratio prescribed in Article 185, paragraph (1), item (viii) or (ix) of the Order;
machine translation, not official
**五** 当該相続等生命保険年金が令第百八十五条第二項の規定の対象となる年金である場合には、当該相続等生命保険年金に係る権利について相続税法（昭和二十五年法律第七十三号）第二十四条（定期金に関する権利の評価）の規定により評価された額
art-86/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-86/par-2/item-5
where that life insurance annuity acquired through inheritance, etc. is an annuity subject to the provisions of Article 185, paragraph (2) of the Order, the amount at which the rights pertaining to that life insurance annuity acquired through inheritance, etc. have been valued pursuant to the provisions of Article 24 (Valuation of Rights Relating to Periodic Payments) of the Inheritance Tax Act (Act No. 73 of 1950).
machine translation, not official
**第三項** 第一項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する年金又は一時金に係る同項の調書は、提出することを要しない。
art-86/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-3 · https://japanlaw.org/l/340M50000040011/art-86/par-3
In the case referred to in paragraph (1), when falling under a case set forth in one of the following items, the report referred to in that paragraph pertaining to the annuity or lump-sum payment that falls under that item is not required to be submitted:
machine translation, not official
**一** 同一人に対するその年中の令第百八十三条第一項に規定する年金（相続等生命保険年金を除く。）の支払金額が二十万円以下である場合
art-86/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-86/par-3/item-1
where the amount paid during the year to the same person as an annuity prescribed in Article 183, paragraph (1) of the Order (excluding a life insurance annuity acquired through inheritance, etc.) is 200,000 yen or less;
machine translation, not official
**二** 令第百八十三条第二項に規定する一時金又は令第三百五十一条第一項第九号に掲げる財産形成給付金、第一種財産形成基金給付金若しくは第二種財産形成基金給付金で一回に支払うべき金額が百万円以下である場合
art-86/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-86/par-3/item-2
where the amount to be paid at one time as a lump-sum payment prescribed in Article 183, paragraph (2) of the Order or as a property accumulation benefit, a Class 1 property accumulation fund benefit or a Class 2 property accumulation fund benefit set forth in Article 351, paragraph (1), item (ix) of the Order is 1,000,000 yen or less;
machine translation, not official
**三** 前号に掲げる場合のほか、その年中に支払うべき生命保険金等（相続等生命保険年金を除く。）につきすでに相続税法第五十九条第一項第一号（生命保険金等の調書の提出）の規定による調書が提出されている場合
art-86/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-86/par-3/item-3
in addition to the case set forth in the preceding item, where, for a life insurance benefit, etc. to be paid during the year (excluding a life insurance annuity acquired through inheritance, etc.), a report under Article 59, paragraph (1), item (i) (Submission of Reports on Life Insurance Benefits, etc.) of the Inheritance Tax Act has already been submitted.
machine translation, not official
---
## Cites
- art-86/par-1: 法第二百二十五条第一項第四号 → 所得税法 第二百二十五条第一項第四号 (Article 225, paragraph (1), item (iv)), art-225/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-4
- art-86/par-1: 法第百六十一条第一項第十四号 → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-86/par-1: 第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2
- art-86/par-1: この条 → 所得税法施行規則 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86 · https://japanlaw.org/l/340M50000040011/art-86
- art-86/par-1: 第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-86/par-1: 令第百八十三条第一項 → e-Gov law 340CO0000000096, 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — not held in this collection
- art-86/par-1: 第八号 → 所得税法施行規則 第八十六条第一項第八号 (Article 86, paragraph (1), item (viii)), art-86/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-8
- art-86/par-1/item-4: 前号 → 所得税法施行規則 第八十六条第一項第三号 (Article 86, paragraph (1), item (iii)), art-86/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-3
- art-86/par-1/item-4: 令第百八十三条第四項第三号 → e-Gov law 340CO0000000096, 第百八十三条第四項第三号 (Article 183, paragraph (4), item (iii)), art-183/par-4/item-3 — not held in this collection
- art-86/par-1/item-4: 同項 → e-Gov law 340CO0000000096, 第百八十三条第四項 (Article 183, paragraph (4)), art-183/par-4 — not held in this collection
- art-86/par-1/item-4: 同条第一項第二号 → e-Gov law 340CO0000000096, 第百八十三条第一項第二号 (Article 183, paragraph (1), item (ii)), art-183/par-1/item-2 — not held in this collection
- art-86/par-1/item-4: 第三号 → e-Gov law 340CO0000000096, 第百八十三条第一項第三号 (Article 183, paragraph (1), item (iii)), art-183/par-1/item-3 — not held in this collection
- art-86/par-1/item-4: 同条第二項第二号 → e-Gov law 340CO0000000096, 第百八十三条第二項第二号 (Article 183, paragraph (2), item (ii)), art-183/par-2/item-2 — not held in this collection
- art-86/par-1/item-4: 同項第三号 → e-Gov law 340CO0000000096, 第百八十三条第二項第三号 (Article 183, paragraph (2), item (iii)), art-183/par-2/item-3 — not held in this collection
- art-86/par-1/item-5: 第二号 → 所得税法施行規則 第八十六条第一項第二号 (Article 86, paragraph (1), item (ii)), art-86/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-2
- art-86/par-1/item-7: 第二号 → 所得税法施行規則 第八十六条第一項第二号 (Article 86, paragraph (1), item (ii)), art-86/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-2
- art-86/par-1/item-8: 第三号 → 所得税法施行規則 第八十六条第一項第三号 (Article 86, paragraph (1), item (iii)), art-86/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-3
- art-86/par-1/item-8: 令第三百二十六条第六項第三号 → e-Gov law 340CO0000000096, 第三百二十六条第六項第三号 (Article 326, paragraph (6), item (iii)), art-326/par-6/item-3 — not held in this collection
- art-86/par-1/item-8: 次条第一項第八号 → 所得税法施行規則 第八十七条第一項第八号 (Article 87, paragraph (1), item (viii)), art-87/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-87/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-8
- art-86/par-1/item-8: 令第三百五十一条第一項第三号から第九号まで → e-Gov law 340CO0000000096, 第三百五十一条第一項第三号 (Article 351, paragraph (1), item (iii)), art-351/par-1/item-3 — not held in this collection
- art-86/par-1/item-8: この号 → 所得税法施行規則 第八十六条第一項第八号 (Article 86, paragraph (1), item (viii)), art-86/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-8
- art-86/par-1/item-9: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-86/par-2: 法第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2
- art-86/par-2: この条 → 所得税法施行規則 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86 · https://japanlaw.org/l/340M50000040011/art-86
- art-86/par-2: 前項 → 所得税法施行規則 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1 · https://japanlaw.org/l/340M50000040011/art-86/par-1
- art-86/par-2/item-1: 令第百八十五条第一項第一号 → e-Gov law 340CO0000000096, 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — not held in this collection
- art-86/par-2/item-2: 令第百八十五条第一項第一号 → e-Gov law 340CO0000000096, 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — not held in this collection
- art-86/par-2/item-2: 同項第二号 → e-Gov law 340CO0000000096, 第百八十五条第一項第二号 (Article 185, paragraph (1), item (ii)), art-185/par-1/item-2 — not held in this collection
- art-86/par-2/item-2: この号 → 所得税法施行規則 第八十六条第二項第二号 (Article 86, paragraph (2), item (ii)), art-86/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-86/par-2/item-2
- art-86/par-2/item-2: 次条第二項第二号 → 所得税法施行規則 第八十七条第二項第二号 (Article 87, paragraph (2), item (ii)), art-87/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-87/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-87/par-2/item-2
- art-86/par-2/item-2: 令第百八十五条第一項第三号 → e-Gov law 340CO0000000096, 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — not held in this collection
- art-86/par-2/item-2: 同項第四号 → e-Gov law 340CO0000000096, 第百八十五条第一項第四号 (Article 185, paragraph (1), item (iv)), art-185/par-1/item-4 — not held in this collection
- art-86/par-2/item-2: 同項第五号 → e-Gov law 340CO0000000096, 第百八十五条第一項第五号 (Article 185, paragraph (1), item (v)), art-185/par-1/item-5 — not held in this collection
- art-86/par-2/item-3: 令第百八十五条第一項第一号 → e-Gov law 340CO0000000096, 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — not held in this collection
- art-86/par-2/item-3: 同項第二号から第五号まで → e-Gov law 340CO0000000096, 第百八十五条第一項第二号 (Article 185, paragraph (1), item (ii)), art-185/par-1/item-2 — not held in this collection
- art-86/par-2/item-4: 令第百八十五条第一項第八号 → e-Gov law 340CO0000000096, 第百八十五条第一項第八号 (Article 185, paragraph (1), item (viii)), art-185/par-1/item-8 — not held in this collection
- art-86/par-2/item-4: 第九号 → e-Gov law 340CO0000000096, 第百八十五条第一項第九号 (Article 185, paragraph (1), item (ix)), art-185/par-1/item-9 — not held in this collection
- art-86/par-2/item-5: 令第百八十五条第二項 → e-Gov law 340CO0000000096, 第百八十五条第二項 (Article 185, paragraph (2)), art-185/par-2 — not held in this collection
- art-86/par-2/item-5: 相続税法（昭和二十五年法律第七十三号）第二十四条 → 相続税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/inheritance-tax-act/art-24 · https://japanlaw.org/l/325AC0000000073/art-24
- art-86/par-3: 第一項 → 所得税法施行規則 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1 · https://japanlaw.org/l/340M50000040011/art-86/par-1
- art-86/par-3/item-1: 令第百八十三条第一項 → e-Gov law 340CO0000000096, 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — not held in this collection
- art-86/par-3/item-2: 令第百八十三条第二項 → e-Gov law 340CO0000000096, 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — not held in this collection
- art-86/par-3/item-2: 令第三百五十一条第一項第九号 → e-Gov law 340CO0000000096, 第三百五十一条第一項第九号 (Article 351, paragraph (1), item (ix)), art-351/par-1/item-9 — not held in this collection
- art-86/par-3/item-3: 前号 → 所得税法施行規則 第八十六条第三項第二号 (Article 86, paragraph (3), item (ii)), art-86/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-86/par-3/item-2
- art-86/par-3/item-3: 相続税法第五十九条第一項第一号 → 相続税法 第五十九条第一項第一号 (Article 59, paragraph (1), item (i)), art-59/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-59/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1/item-1
## Cited by
18 provisions cite this one. No official source publishes this direction.
- 所得税法施行規則 第八十六条第一項（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1 · https://japanlaw.org/l/340M50000040011/art-86/par-1
- 所得税法施行規則 第八十六条第一項第四号（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-4
- 所得税法施行規則 第八十六条第一項第五号（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-5
- 所得税法施行規則 第八十六条第一項第七号（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-7
- 所得税法施行規則 第八十六条第一項第八号（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-8
- 所得税法施行規則 第八十六条第二項（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-2 · https://japanlaw.org/l/340M50000040011/art-86/par-2
- 所得税法施行規則 第八十六条第二項第二号（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-86/par-2/item-2
- 所得税法施行規則 第八十六条第三項（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-3 · https://japanlaw.org/l/340M50000040011/art-86/par-3
- 所得税法施行規則 第八十六条第三項第三号（生命保険金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-86/par-3/item-3
- 所得税法施行規則 第九十一条第一項（支払調書の書式） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-91/par-1 · https://japanlaw.org/l/340M50000040011/art-91/par-1
- 所得税法施行規則 附則第五条第二項（支払調書に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3409-11/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-5/par-2
- 所得税法施行規則 附則第五条第三項（支払調書に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3409-11/art-5/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-5/par-3
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3429-53/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3429-53/par-2
- 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3509-8/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3509-8/par-4
- 所得税法施行規則 附則第五条第一項（支払調書の提出等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3599-9/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-5/par-1
- 所得税法施行規則 附則第二条第一項（生命保険金等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-2/par-1
- 所得税法施行規則 附則第六十四条第一項（生命保険金等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-64/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-64/par-1
- 所得税法施行規則 附則第十七条第一項（生命保険金等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-17/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-17/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-20261027T143811-064, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-065, translated 2026-10-27
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-065, translated 2026-10-27
- 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