# 所得税法 / Income Tax Act — 第七十四条 (Article 74)

- 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: 第七十四条 (Article 74)（社会保険料控除） — address `art-74`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-74
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-74
- 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.

---

### 第七十四条（社会保険料控除） — (Social Insurance Premium Deduction)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-74 · https://japanlaw.org/ja/income-tax-act/art-74 · https://japanlaw.org/l/340AC0000000033/art-74</sup>

    **第一項**  居住者が、各年において、自己又は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社会保険料を支払つた場合又は給与から控除される場合には、その支払つた金額又はその控除される金額を、その居住者のその年分の総所得金額、退職所得金額又は山林所得金額から控除する。
    <sup>art-74/par-1 · https://japanlaw.org/ja/income-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000033/art-74/par-1</sup>
    If a Resident pays, in any year, social insurance premiums to be borne by the Resident or by the Resident's spouse or any other relative whose living expenses are paid from the same resources as the Resident, or if those premiums are deducted from the Resident's pay, the amount paid or the amount deducted is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year.
    <sup>machine translation, not official</sup>

    **第二項**  前項に規定する社会保険料とは、次に掲げるものその他これらに準ずるもので政令で定めるもの（第九条第一項第七号（在勤手当の非課税）に掲げる給与に係るものを除く。）をいう。
    <sup>art-74/par-2 · https://japanlaw.org/ja/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2</sup>
    The social insurance premiums prescribed in the preceding paragraph are the following premiums and other equivalent premiums prescribed by Cabinet Order (excluding premiums that are part of a person's pay as set forth in Article 9, paragraph (1), item (vii) (Nontaxability of Service Allowances)):
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **一**  健康保険法（大正十一年法律第七十号）の規定により被保険者として負担する健康保険の保険料
      <sup>art-74/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-74/par-2/item-1</sup>
      health insurance premiums that the taxpayer bears as an insured person pursuant to the Health Insurance Act (Act No. 70 of 1922);
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **二**  国民健康保険法（昭和三十三年法律第百九十二号）の規定による国民健康保険の保険料又は地方税法の規定による国民健康保険税
      <sup>art-74/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2/item-2</sup>
      national health insurance premiums under the National Health Insurance Act (Act No. 192 of 1958) or national health insurance tax under the Local Tax Act;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **二の二**  高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）の規定による保険料
      <sup>art-74/par-2/item-2-2 · https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-2-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2/item-2-2</sup>
      premiums under the Act for Ensuring Medical Care for the Elderly (Act No. 80 of 1982);
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **三**  介護保険法（平成九年法律第百二十三号）の規定による介護保険の保険料
      <sup>art-74/par-2/item-3 · https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-74/par-2/item-3</sup>
      long-term care insurance premiums under the Long-Term Care Insurance Act (Act No. 123 of 1997);
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **四**  労働保険の保険料の徴収等に関する法律（昭和四十四年法律第八十四号）の規定により雇用保険の被保険者として負担する労働保険料
      <sup>art-74/par-2/item-4 · https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-74/par-2/item-4</sup>
      labor insurance premiums that the taxpayer bears as a person covered by employment insurance pursuant to the Act on Collection of Labor Insurance Premiums (Act No. 84 of 1969);
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **五**  国民年金法の規定により被保険者として負担する国民年金の保険料及び国民年金基金の加入員として負担する掛金
      <sup>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</sup>
      national pension premiums that the taxpayer bears as an insured person pursuant to the National Pension Act, and installments that the taxpayer bears as a member of the National Pension Fund;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **六**  独立行政法人農業者年金基金法の規定により被保険者として負担する農業者年金の保険料
      <sup>art-74/par-2/item-6 · https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-6 · https://japanlaw.org/l/340AC0000000033/art-74/par-2/item-6</sup>
      farmers' pension premiums that the taxpayer bears as an insured person pursuant to the Act on the Farmers' Pension Fund, I.A.A.;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **七**  厚生年金保険法の規定により被保険者として負担する厚生年金保険の保険料
      <sup>art-74/par-2/item-7 · https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-7 · https://japanlaw.org/l/340AC0000000033/art-74/par-2/item-7</sup>
      employees' pension insurance premiums that the taxpayer bears as an insured person pursuant to the Employees' Pension Insurance Act;
      <sup>machine translation, not official</sup>

      **八**  船員保険法の規定により被保険者として負担する船員保険の保険料
      <sup>art-74/par-2/item-8 · https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-8 · https://japanlaw.org/l/340AC0000000033/art-74/par-2/item-8</sup>
      mariners' insurance premiums that the taxpayer bears as an insured person pursuant to the Mariners' Insurance Act;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **九**  国家公務員共済組合法の規定による掛金
      <sup>art-74/par-2/item-9 · https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-9 · https://japanlaw.org/l/340AC0000000033/art-74/par-2/item-9</sup>
      installments under the National Public Servants Mutual Aid Association Act;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **十**  地方公務員等共済組合法の規定による掛金（特別掛金を含む。）
      <sup>art-74/par-2/item-10 · https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-10 · https://japanlaw.org/l/340AC0000000033/art-74/par-2/item-10</sup>
      installments under the Local Public Officers Mutual Aid Association Act (including special installments);
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **十一**  私立学校教職員共済法の規定により加入者として負担する掛金
      <sup>art-74/par-2/item-11 · https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-11 · https://japanlaw.org/l/340AC0000000033/art-74/par-2/item-11</sup>
      installments that the taxpayer bears as a member pursuant to the Private School Personnel Mutual Aid Association Act;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **十二**  恩給法第五十九条（恩給納金）（他の法律において準用する場合を含む。）の規定による納金
      <sup>art-74/par-2/item-12 · https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-12 · https://japanlaw.org/l/340AC0000000033/art-74/par-2/item-12</sup>
      payments pursuant to Article 59 (Payment of Public Retirement Packages) of the Public Officers Pension Act (including as applied mutatis mutandis pursuant to other Acts).
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第三項**  第一項の規定による控除は、社会保険料控除という。
    <sup>art-74/par-3 · https://japanlaw.org/ja/income-tax-act/art-74/par-3 · https://japanlaw.org/l/340AC0000000033/art-74/par-3</sup>
    A deduction under paragraph (1) is referred to as a social insurance premium deduction.
    <sup>machine translation, not official</sup>

---

## Cites
- art-74/par-2: 前項 → 所得税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/income-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000033/art-74/par-1
- art-74/par-2: 第九条第一項第七号 → 所得税法 第九条第一項第七号 (Article 9, paragraph (1), item (vii)), art-9/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-7
- art-74/par-2/item-12: 恩給法第五十九条 → e-Gov law 212AC0000000048, 第五十九条 (Article 59), art-59 — not held in this collection
- art-74/par-3: 第一項 → 所得税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/income-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000033/art-74/par-1

## Cited by

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

- 所得税法 第七十四条第二項（社会保険料控除） — https://japanlaw.org/ja/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- 所得税法 第七十四条第三項（社会保険料控除） — https://japanlaw.org/ja/income-tax-act/art-74/par-3 · https://japanlaw.org/l/340AC0000000033/art-74/par-3
- 所得税法 第百二十条第三項第一号（確定所得申告） — https://japanlaw.org/ja/income-tax-act/art-120/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-3/item-1
- 所得税法 第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算） — https://japanlaw.org/ja/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- 所得税法 第百八十八条第一項（給与等から控除される社会保険料等がある場合の徴収税額の計算） — https://japanlaw.org/ja/income-tax-act/art-188/par-1 · https://japanlaw.org/l/340AC0000000033/art-188/par-1
- 所得税法 第百九十条第一項第二号イ（年末調整） — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2/sub-1
- 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 第百九十六条第一項第二号（給与所得者の保険料控除申告書） — https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-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 第二百三条の五第一項第一号（公的年金等から控除される社会保険料がある場合等の徴収税額の計算） — https://japanlaw.org/ja/income-tax-act/art-203-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-5/par-1/item-1
- 所得税法 附則第五十四条第一項（所得税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3591-77/art-54/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3591-77/art-54/par-1
- 所得税法 附則第三十六条第一項（所得税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4121-18/art-36/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4121-18/art-36/par-1
- 所得税法 附則第二十条第一項（所得税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4121-21/art-20/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4121-21/art-20/par-1
- 所得税法 附則第十条第一項（所得税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4121-23/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4121-23/art-10/par-1
- 所得税法 附則第十六条第一項（所得税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4121-24/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4121-24/art-16/par-1
- 所得税法 別表第二（給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- 所得税法 別表第三（給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/appdx-3 · https://japanlaw.org/l/340AC0000000033/appdx-3
- 所得税法 別表第四（賞与に対する源泉徴収税額の算出率の表） — https://japanlaw.org/ja/income-tax-act/appdx-4 · https://japanlaw.org/l/340AC0000000033/appdx-4
- 租税特別措置法 第八条の四第一項（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- 租税特別措置法 第八条の四第三項第三号（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-3
- 租税特別措置法 第二十八条の四第一項第一号（土地の譲渡等に係る事業所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1/item-1
- 租税特別措置法 第二十八条の四第五項第二号（土地の譲渡等に係る事業所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-2
- 租税特別措置法 第三十一条第一項（長期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- 租税特別措置法 第三十一条第三項第三号（長期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-3
- 租税特別措置法 第三十二条第一項（短期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- 租税特別措置法 第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1
- 租税特別措置法 第三十七条の十第六項第五号（一般株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-5
- 租税特別措置法 第三十七条の十一第一項（上場株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-1
- 租税特別措置法 第三十七条の十二第七項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-7
- 租税特別措置法 第四十一条の七第二項（全国健康保険協会が管掌する健康保険等の被保険者が受ける付加的給付等に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-2
- 租税特別措置法 第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- 租税特別措置法 第四十一条の十四第二項第四号（先物取引に係る雑所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-4
- 租税特別措置法 附則第四十三条第二項（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2

---

## 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-20260918T180319-011, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-005, translated 2026-09-18
- This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05