# 所得税法 / Income Tax Act — 第百九十六条 (Article 196) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第百九十六条 (Article 196)（給与所得者の保険料控除申告書） — address `art-196` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-196 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-196 - 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. --- ### 第百九十六条（給与所得者の保険料控除申告書） — Salary Income Earner's Return for Insurance Premium Deduction caption: machine translation, not official art-196 · https://japanlaw.org/ja/income-tax-act/art-196 · https://japanlaw.org/l/340AC0000000033/art-196 **第一項** 国内において給与等の支払を受ける居住者は、第百九十条（年末調整）に規定する過不足の額の計算上、同条第二号ロに規定する社会保険料、小規模企業共済等掛金、新生命保険料、旧生命保険料、介護医療保険料、新個人年金保険料、旧個人年金保険料又は地震保険料に係る控除を受けようとする場合には、その給与等の支払者（二以上の給与等の支払者から給与等の支払を受ける場合には、主たる給与等の支払者）からその年最後に給与等の支払を受ける日の前日までに、次に掲げる事項を記載した申告書を、当該給与等の支払者を経由して、その給与等に係る所得税の第十七条（源泉徴収に係る所得税の納税地）の規定による納税地の所轄税務署長に提出しなければならない。 art-196/par-1 · https://japanlaw.org/ja/income-tax-act/art-196/par-1 · https://japanlaw.org/l/340AC0000000033/art-196/par-1 If a Resident paid a salary or other wage in Japan seeks to receive a deduction in respect of the social insurance premiums, small enterprise-based mutual aid premiums and similar payments, new life insurance premiums, old life insurance premiums, nursing care and medical insurance premiums, new individual annuity insurance premiums, old individual annuity insurance premiums, or earthquake insurance premiums prescribed in item (ii), (b) of Article 190 (Year-End Adjustment) in calculating the amount of the excess or shortfall prescribed in that Article, the Resident must submit a declaration stating the following particulars to the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) for the income taxes on that salary or other wage, via the person paying that salary or other wage (or, if the Resident is paid salaries or other wages by two or more persons paying a salary or other wage, the principal payer of salary), by the day before the day on which the Resident is paid the last salary or other wage for the year by that payer: machine translation, not official **一** 当該給与等の支払者の氏名又は名称 art-196/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-1 the name of that person paying the salary or other wage; machine translation, not official **二** その年中に支払つた第七十四条第二項（社会保険料控除）に規定する社会保険料（給与等から控除されるものを除く。）の金額及び第七十五条第二項（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（給与等から控除されるものを除く。）の額 art-196/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-2 the amount of social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) (excluding those deducted from salaries or other wages) and the amount of small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-Based Mutual Aid Premiums and Similar Payments) (excluding those deducted from salaries or other wages), paid during the year; machine translation, not official **三** その年中に支払つた第七十六条第一項（生命保険料控除）に規定する新生命保険料の金額及び旧生命保険料の金額、同条第二項に規定する介護医療保険料の金額、同条第三項に規定する新個人年金保険料の金額及び旧個人年金保険料の金額並びに第七十七条第一項（地震保険料控除）に規定する地震保険料の金額につきこれらの規定の適用があるものとした場合に控除されるべき金額 art-196/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3 the amount that would be deducted if those provisions applied to the amount of new life insurance premiums and the amount of old life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction), the amount of nursing care and medical insurance premiums prescribed in paragraph (2) of that Article, the amount of the new individual pension insurance premium and the amount of the old individual pension insurance premium prescribed in paragraph (3) of that Article, and the amount of earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction), paid during the year; machine translation, not official **四** その他財務省令で定める事項 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 any other particulars specified by Ministry of Finance Order. machine translation, not official **第二項** 前項の規定による申告書を提出する居住者は、政令で定めるところにより、その年において支払つた同項第二号に規定する社会保険料（第七十四条第二項第五号に掲げるものに限る。）の金額若しくは前項第二号に規定する小規模企業共済等掛金の額又は同項第三号に規定する新生命保険料の金額、旧生命保険料の金額、介護医療保険料の金額、新個人年金保険料の金額、旧個人年金保険料の金額若しくは地震保険料の金額につき、これらの支払をした旨を証する書類を提出し、又は提示しなければならない。 art-196/par-2 · https://japanlaw.org/ja/income-tax-act/art-196/par-2 · https://japanlaw.org/l/340AC0000000033/art-196/par-2 A Resident submitting a declaration under the preceding paragraph must, pursuant to Cabinet Order, submit or present a document certifying payment of the amount of social insurance premiums prescribed in item (ii) of that paragraph (limited to those set forth in Article 74, paragraph (2), item (v)) or the amount of small enterprise-based mutual aid premiums and similar payments prescribed in item (ii) of the preceding paragraph, or the amount of new life insurance premiums, the amount of old life insurance premiums, the amount of nursing care and medical insurance premiums, the amount of new individual annuity insurance premiums, the amount of old individual annuity insurance premiums, or the amount of earthquake insurance premiums prescribed in item (iii) of that paragraph, paid during the year. machine translation, not official **第三項** 第一項の規定による申告書は、給与所得者の保険料控除申告書という。 art-196/par-3 · https://japanlaw.org/ja/income-tax-act/art-196/par-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-3 A declaration under paragraph (1) is referred to as a salary income earner's return for insurance premium deduction. machine translation, not official --- ## Cites - art-196/par-1: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190 - art-196/par-1: 同条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2 - art-196/par-1: 第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17 - art-196/par-1/item-2: 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-196/par-1/item-2: 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-196/par-1/item-3: 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-196/par-1/item-3: 同条第二項 → 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-196/par-1/item-3: 同条第三項 → 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-196/par-1/item-3: 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-196/par-2: 前項 → 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-196/par-2: 同項第二号 → 所得税法 第百九十六条第一項第二号 (Article 196, paragraph (1), item (ii)), art-196/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-2 - art-196/par-2: 第七十四条第二項第五号 → 所得税法 第七十四条第二項第五号 (Article 74, paragraph (2), item (v)), art-74/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-74/par-2/item-5 - art-196/par-2: 同項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3 - art-196/par-3: 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 14 provisions cite this one. No official source publishes this direction. - 所得税法 第百九十条第一項第二号ロ（年末調整） — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2/sub-2 - 所得税法 第百九十六条第二項（給与所得者の保険料控除申告書） — https://japanlaw.org/ja/income-tax-act/art-196/par-2 · https://japanlaw.org/l/340AC0000000033/art-196/par-2 - 所得税法 第百九十六条第三項（給与所得者の保険料控除申告書） — https://japanlaw.org/ja/income-tax-act/art-196/par-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-3 - 所得税法 第百九十七条第一項（給与所得者の源泉徴収に関する申告から除外される給与等） — https://japanlaw.org/ja/income-tax-act/art-197/par-1 · https://japanlaw.org/l/340AC0000000033/art-197/par-1 - 所得税法 第百九十八条第一項（給与所得者の源泉徴収に関する申告書の提出時期等の特例） — https://japanlaw.org/ja/income-tax-act/art-198/par-1 · https://japanlaw.org/l/340AC0000000033/art-198/par-1 - 所得税法 第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例） — https://japanlaw.org/ja/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2 - 所得税法 第百九十八条第五項（給与所得者の源泉徴収に関する申告書の提出時期等の特例） — https://japanlaw.org/ja/income-tax-act/art-198/par-5 · https://japanlaw.org/l/340AC0000000033/art-198/par-5 - 所得税法 附則第七条第三項（給与所得及び退職所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-7/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-7/par-3 - 所得税法 附則第八条第二項（年末調整等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-8/par-2 - 所得税法 附則第二十一条第一項（給与所得者の源泉徴収に関する申告書等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-21/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-21/par-1 - 所得税法 附則第七条第四項（給与所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4221-6/art-7/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-4221-6/art-7/par-4 - 所得税法 附則第十六条第一項（給与所得者の源泉徴収に関する申告書の提出時期等の特例に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4301-7/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4301-7/art-16/par-1 - 所得税法 附則第七条第一項（給与所得者の源泉徴収に関する申告書の提出時期等の特例に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-7/par-1 - 租税特別措置法 第四十一条の十五の五第三項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-033, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-013, translated 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-20261012T191019-002, translated 2026-10-13 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05