# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（特定退職金共済団体の資金運用の対象となる生命保険料等の範囲等に関する経過措置） — address `suppl-4289-15/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-5 - 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. --- ### 第五条（特定退職金共済団体の資金運用の対象となる生命保険料等の範囲等に関する経過措置） — Transitional Measures Regarding the Scope, etc. of Life Insurance Premiums, etc. Subject to Fund Management by a Specified Retirement Allowance Mutual Aid Organization caption: machine translation, not official suppl-4289-15/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-5 **第一項** 新規則第十八条の四第十二項（特定退職金共済団体の資金運用の対象となる生命保険料等の範囲等）の規定は、施行日以後に新令第七十三条第一項（特定退職金共済団体の要件）の承認（新令第七十四条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用し、施行日前に旧令第七十三条第一項（特定退職金共済団体の要件）の承認（旧令第七十四条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受けた場合については、なお従前の例による。 suppl-4289-15/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-5/par-1 The provisions of Article 18-4, paragraph (12) (Scope, etc. of Life Insurance Premiums, etc. Subject to Fund Management by a Specified Retirement Allowance Mutual Aid Organization) of the New Regulation apply to the case of receiving, on or after the Effective Date, the approval under Article 73, paragraph (1) (Requirements for a Specified Retirement Allowance Mutual Aid Organization) of the New Order (including the approval of a change under Article 74, paragraph (5) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the New Order), and the provisions then in force continue to govern the case of having received, before the Effective Date, the approval under Article 73, paragraph (1) (Requirements for a Specified Retirement Allowance Mutual Aid Organization) of the Former Order (including the approval of a change under Article 74, paragraph (5) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the Former Order). machine translation, not official --- ## Cites - suppl-4289-15/art-5/par-1: 新規則第十八条の四第十二項 → 所得税法施行規則 第十八条の四第十二項 (Article 18-4, paragraph (12)), art-18-4/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-4/par-12 · https://japanlaw.org/l/340M50000040011/art-18-4/par-12 --- ## 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-20261027T143811-115, 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