# 所得税法 / Income Tax Act — 第七十六条 (Article 76) - 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: 第七十六条 (Article 76)（生命保険料控除） — address `art-76` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-76 - 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. --- ### 第七十六条（生命保険料控除） — Life Insurance Premium Deduction caption: machine translation, not official art-76 · https://japanlaw.org/ja/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76 **第一項** 居住者が、各年において、新生命保険契約等に係る保険料若しくは掛金（第五項第一号から第三号までに掲げる契約に係るものにあつては生存又は死亡に基因して一定額の保険金、共済金その他の給付金（以下この条において「保険金等」という。）を支払うことを約する部分（第三項において「生存死亡部分」という。）に係るものその他政令で定めるものに限るものとし、次項に規定する介護医療保険料及び第三項に規定する新個人年金保険料を除く。以下この項及び次項において「新生命保険料」という。）又は旧生命保険契約等に係る保険料若しくは掛金（第三項に規定する旧個人年金保険料その他政令で定めるものを除く。以下この項において「旧生命保険料」という。）を支払つた場合には、次の各号に掲げる場合の区分に応じ当該各号に定める金額を、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。 art-76/par-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1 If a Resident pays, in any year, insurance premiums or installments under a new life insurance policy or similar contract (for those under the contracts set forth in paragraph (5), items (i) through (iii), limited to those relating to the part under which the insurer promises to pay a fixed amount of insurance proceeds, mutual aid benefits, or other benefits (hereinafter referred to as "insurance proceeds or similar benefits" in this Article) due to survival or death (referred to as the "survival or death portion" in paragraph (3)) and others prescribed by Cabinet Order, and excluding the nursing care and medical insurance premiums prescribed in the following paragraph and the new individual pension insurance premiums prescribed in paragraph (3); hereinafter referred to as "new life insurance premiums" in this paragraph and the following paragraph), or insurance premiums or installments under an old life insurance policy or similar contract (excluding the old individual pension insurance premiums prescribed in paragraph (3) and others prescribed by Cabinet Order; hereinafter referred to as "old life insurance premiums" in this paragraph), the amount prescribed in each of the following items for the category of case set forth in that item is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year: machine translation, not official **一** 新生命保険料を支払つた場合（第三号に掲げる場合を除く。）　次に掲げる場合の区分に応じそれぞれ次に定める金額 art-76/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-1 if new life insurance premiums are paid (excluding the case set forth in item (iii)): the amount prescribed in each of the following sub-items for the category of case set forth in that sub-item: machine translation, not official **イ** その年中に支払つた新生命保険料の金額の合計額（その年において新生命保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は新生命保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて新生命保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（新生命保険料に係る部分の金額として政令で定めるところにより計算した金額に限る。）を控除した残額。以下この号及び第三号イにおいて同じ。）が二万円以下である場合　当該合計額 art-76/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-1/sub-1 if the total amount of new life insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under a new life insurance policy or similar contract, or applied surplus to be distributed or a rebate to be received under a new life insurance policy or similar contract to the payment of new life insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount calculated pursuant to Cabinet Order as the amount of the portion relating to new life insurance premiums); hereinafter the same applies in this item and item (iii), (a)) is 20,000 yen or less: that total amount; machine translation, not official **ロ** その年中に支払つた新生命保険料の金額の合計額が二万円を超え四万円以下である場合　二万円と当該合計額から二万円を控除した金額の二分の一に相当する金額との合計額 art-76/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-1/sub-2 if the total amount of new life insurance premiums paid during the year exceeds 20,000 yen but is not more than 40,000 yen: the total of 20,000 yen and the amount equivalent to 50% of the amount arrived at when 20,000 yen is deducted from that total amount; machine translation, not official **ハ** その年中に支払つた新生命保険料の金額の合計額が四万円を超え八万円以下である場合　三万円と当該合計額から四万円を控除した金額の四分の一に相当する金額との合計額 art-76/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-1/sub-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-1/sub-3 if the total amount of new life insurance premiums paid during the year exceeds 40,000 yen but is not more than 80,000 yen: the total of 30,000 yen and the amount equivalent to 25% of the amount arrived at when 40,000 yen is deducted from that total amount; machine translation, not official **ニ** その年中に支払つた新生命保険料の金額の合計額が八万円を超える場合　四万円 art-76/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-1/sub-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-1/sub-4 if the total amount of new life insurance premiums paid during the year exceeds 80,000 yen: 40,000 yen; machine translation, not official **二** 旧生命保険料を支払つた場合（次号に掲げる場合を除く。）　次に掲げる場合の区分に応じそれぞれ次に定める金額 art-76/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-2 if old life insurance premiums are paid (excluding the case set forth in the following item): the amount prescribed in each of the following sub-items for the category of case set forth in that sub-item: machine translation, not official **イ** その年中に支払つた旧生命保険料の金額の合計額（その年において旧生命保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は旧生命保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて旧生命保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（旧生命保険料に係る部分の金額に限る。）を控除した残額。以下この号及び次号ロにおいて同じ。）が二万五千円以下である場合　当該合計額 art-76/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-2/sub-1 if the total amount of old life insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under an old life insurance policy or similar contract, or applied surplus to be distributed or a rebate to be received under an old life insurance policy or similar contract to the payment of old life insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to old life insurance premiums); hereinafter the same applies in this item and (b) of the following item) is 25,000 yen or less: that total amount; machine translation, not official **ロ** その年中に支払つた旧生命保険料の金額の合計額が二万五千円を超え五万円以下である場合　二万五千円と当該合計額から二万五千円を控除した金額の二分の一に相当する金額との合計額 art-76/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-2/sub-2 if the total amount of old life insurance premiums paid during the year exceeds 25,000 yen but is not more than 50,000 yen: the total of 25,000 yen and the amount equivalent to 50% of the amount arrived at when 25,000 yen is deducted from that total amount; machine translation, not official **ハ** その年中に支払つた旧生命保険料の金額の合計額が五万円を超え十万円以下である場合　三万七千五百円と当該合計額から五万円を控除した金額の四分の一に相当する金額との合計額 art-76/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-2/sub-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-2/sub-3 if the total amount of old life insurance premiums paid during the year exceeds 50,000 yen but is not more than 100,000 yen: the total of 37,500 yen and the amount equivalent to 25% of the amount arrived at when 50,000 yen is deducted from that total amount; machine translation, not official **ニ** その年中に支払つた旧生命保険料の金額の合計額が十万円を超える場合　五万円 art-76/par-1/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-2/sub-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-2/sub-4 if the total amount of old life insurance premiums paid during the year exceeds 100,000 yen: 50,000 yen; machine translation, not official **三** 新生命保険料及び旧生命保険料を支払つた場合　その支払つた次に掲げる保険料の区分に応じそれぞれ次に定める金額の合計額（当該合計額が四万円を超える場合には、四万円） art-76/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-3 if both new life insurance premiums and old life insurance premiums are paid: the total of the amounts prescribed in each of the following sub-items for the category of premiums paid set forth in that sub-item (or 40,000 yen, if that total exceeds 40,000 yen): machine translation, not official **イ** 新生命保険料　その年中に支払つた新生命保険料の金額の合計額の第一号イからニまでに掲げる場合の区分に応じそれぞれ同号イからニまでに定める金額 art-76/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-3/sub-1 new life insurance premiums: the amount prescribed in (a) through (d) of item (i) for the category of case set forth in (a) through (d) of that item into which the total amount of new life insurance premiums paid during the year falls; machine translation, not official **ロ** 旧生命保険料　その年中に支払つた旧生命保険料の金額の合計額の前号イからニまでに掲げる場合の区分に応じそれぞれ同号イからニまでに定める金額 art-76/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-3/sub-2 old life insurance premiums: the amount prescribed in (a) through (d) of the preceding item for the category of case set forth in (a) through (d) of that item into which the total amount of old life insurance premiums paid during the year falls. machine translation, not official **第二項** 居住者が、各年において、介護医療保険契約等に係る保険料又は掛金（病院又は診療所に入院して第七十三条第二項（医療費控除）に規定する医療費を支払つたことその他の政令で定める事由（第六項及び第七項において「医療費等支払事由」という。）に基因して保険金等を支払うことを約する部分に係るものその他政令で定めるものに限るものとし、新生命保険料を除く。以下この項において「介護医療保険料」という。）を支払つた場合には、次の各号に掲げる場合の区分に応じ当該各号に定める金額を、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。 art-76/par-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-2 If a Resident pays, in any year, insurance premiums or installments under a nursing care and medical insurance policy or similar contract (limited to those relating to the part under which the insurer promises to pay insurance proceeds or similar benefits due to being admitted to a hospital or clinic and paying medical expenses prescribed in Article 73, paragraph (2) (Medical Expense Deduction) or any other event prescribed by Cabinet Order (referred to as an "event on which medical or similar expenses are paid" in paragraphs (6) and (7)) and others prescribed by Cabinet Order, and excluding new life insurance premiums; hereinafter referred to as "nursing care and medical insurance premiums" in this paragraph), the amount prescribed in each of the following items for the category of case set forth in that item is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year: machine translation, not official **一** その年中に支払つた介護医療保険料の金額の合計額（その年において介護医療保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は介護医療保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて介護医療保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（介護医療保険料に係る部分の金額として政令で定めるところにより計算した金額に限る。）を控除した残額。以下この項において同じ。）が二万円以下である場合　当該合計額 art-76/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-2/item-1 if the total amount of nursing care and medical insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under a nursing care and medical insurance policy or similar contract, or applied surplus to be distributed or a rebate to be received under a nursing care and medical insurance policy or similar contract to the payment of nursing care and medical insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount calculated pursuant to Cabinet Order as the amount of the portion relating to nursing care and medical insurance premiums); hereinafter the same applies in this paragraph) is 20,000 yen or less: that total amount; machine translation, not official **二** その年中に支払つた介護医療保険料の金額の合計額が二万円を超え四万円以下である場合　二万円と当該合計額から二万円を控除した金額の二分の一に相当する金額との合計額 art-76/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-2/item-2 if the total amount of nursing care and medical insurance premiums paid during the year exceeds 20,000 yen but is not more than 40,000 yen: the total of 20,000 yen and the amount equivalent to 50% of the amount arrived at when 20,000 yen is deducted from that total amount; machine translation, not official **三** その年中に支払つた介護医療保険料の金額の合計額が四万円を超え八万円以下である場合　三万円と当該合計額から四万円を控除した金額の四分の一に相当する金額との合計額 art-76/par-2/item-3 · https://japanlaw.org/ja/income-tax-act/art-76/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-2/item-3 if the total amount of nursing care and medical insurance premiums paid during the year exceeds 40,000 yen but is not more than 80,000 yen: the total of 30,000 yen and the amount equivalent to 25% of the amount arrived at when 40,000 yen is deducted from that total amount; machine translation, not official **四** その年中に支払つた介護医療保険料の金額の合計額が八万円を超える場合　四万円 art-76/par-2/item-4 · https://japanlaw.org/ja/income-tax-act/art-76/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-2/item-4 if the total amount of nursing care and medical insurance premiums paid during the year exceeds 80,000 yen: 40,000 yen. machine translation, not official **第三項** 居住者が、各年において、新個人年金保険契約等に係る保険料若しくは掛金（生存死亡部分に係るものに限る。以下この項において「新個人年金保険料」という。）又は旧個人年金保険契約等に係る保険料若しくは掛金（その者の疾病又は身体の傷害その他これらに類する事由に基因して保険金等を支払う旨の特約が付されている契約にあつては、当該特約に係る保険料又は掛金を除く。以下この項において「旧個人年金保険料」という。）を支払つた場合には、次の各号に掲げる場合の区分に応じ当該各号に定める金額を、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。 art-76/par-3 · https://japanlaw.org/ja/income-tax-act/art-76/par-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3 If a Resident pays, in any year, insurance premiums or installments under a new individual pension insurance policy or similar contract (limited to those relating to the survival or death portion; hereinafter referred to as "new individual pension insurance premiums" in this paragraph) or insurance premiums or installments under an old individual pension insurance policy or similar contract (excluding, for a contract to which a special provision is attached for the payment of insurance proceeds or similar benefits due to the person's illness, physical injury, or any other similar event, the insurance premiums or installments relating to that special provision; hereinafter referred to as "old individual pension insurance premiums" in this paragraph), the amount prescribed in each of the following items for the category of case set forth in that item is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year: machine translation, not official **一** 新個人年金保険料を支払つた場合（第三号に掲げる場合を除く。）　次に掲げる場合の区分に応じそれぞれ次に定める金額 art-76/par-3/item-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-1 if new individual pension insurance premiums are paid (excluding the case set forth in item (iii)): the amount prescribed in each of the following sub-items for the category of case set forth in that sub-item: machine translation, not official **イ** その年中に支払つた新個人年金保険料の金額の合計額（その年において新個人年金保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は新個人年金保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて新個人年金保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（新個人年金保険料に係る部分の金額として政令で定めるところにより計算した金額に限る。）を控除した残額。以下この号及び第三号イにおいて同じ。）が二万円以下である場合　当該合計額 art-76/par-3/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-1/sub-1 if the total amount of new individual pension insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under a new individual pension insurance policy or similar contract, or applied surplus to be distributed or a rebate to be received under a new individual pension insurance policy or similar contract to the payment of new individual pension insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount calculated pursuant to Cabinet Order as the amount of the portion relating to new individual pension insurance premiums); hereinafter the same applies in this item and item (iii), (a)) is 20,000 yen or less: that total amount; machine translation, not official **ロ** その年中に支払つた新個人年金保険料の金額の合計額が二万円を超え四万円以下である場合　二万円と当該合計額から二万円を控除した金額の二分の一に相当する金額との合計額 art-76/par-3/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-1/sub-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-1/sub-2 if the total amount of new individual pension insurance premiums paid during the year exceeds 20,000 yen but is not more than 40,000 yen: the total of 20,000 yen and the amount equivalent to 50% of the amount arrived at when 20,000 yen is deducted from that total amount; machine translation, not official **ハ** その年中に支払つた新個人年金保険料の金額の合計額が四万円を超え八万円以下である場合　三万円と当該合計額から四万円を控除した金額の四分の一に相当する金額との合計額 art-76/par-3/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-1/sub-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-1/sub-3 if the total amount of new individual pension insurance premiums paid during the year exceeds 40,000 yen but is not more than 80,000 yen: the total of 30,000 yen and the amount equivalent to 25% of the amount arrived at when 40,000 yen is deducted from that total amount; machine translation, not official **ニ** その年中に支払つた新個人年金保険料の金額の合計額が八万円を超える場合　四万円 art-76/par-3/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-1/sub-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-1/sub-4 if the total amount of new individual pension insurance premiums paid during the year exceeds 80,000 yen: 40,000 yen; machine translation, not official **二** 旧個人年金保険料を支払つた場合（次号に掲げる場合を除く。）　次に掲げる場合の区分に応じそれぞれ次に定める金額 art-76/par-3/item-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-2 if old individual pension insurance premiums are paid (excluding the case set forth in the following item): the amount prescribed in each of the following sub-items for the category of case set forth in that sub-item: machine translation, not official **イ** その年中に支払つた旧個人年金保険料の金額の合計額（その年において旧個人年金保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は旧個人年金保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて旧個人年金保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（旧個人年金保険料に係る部分の金額に限る。）を控除した残額。以下この号及び次号ロにおいて同じ。）が二万五千円以下である場合　当該合計額 art-76/par-3/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-2/sub-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-2/sub-1 if the total amount of old individual pension insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under an old individual pension insurance policy or similar contract, or applied surplus to be distributed or a rebate to be received under an old individual pension insurance policy or similar contract to the payment of old individual pension insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to old individual pension insurance premiums); hereinafter the same applies in this item and (b) of the following item) is 25,000 yen or less: that total amount; machine translation, not official **ロ** その年中に支払つた旧個人年金保険料の金額の合計額が二万五千円を超え五万円以下である場合　二万五千円と当該合計額から二万五千円を控除した金額の二分の一に相当する金額との合計額 art-76/par-3/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-2/sub-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-2/sub-2 if the total amount of old individual pension insurance premiums paid during the year exceeds 25,000 yen but is not more than 50,000 yen: the total of 25,000 yen and the amount equivalent to 50% of the amount arrived at when 25,000 yen is deducted from that total amount; machine translation, not official **ハ** その年中に支払つた旧個人年金保険料の金額の合計額が五万円を超え十万円以下である場合　三万七千五百円と当該合計額から五万円を控除した金額の四分の一に相当する金額との合計額 art-76/par-3/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-2/sub-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-2/sub-3 if the total amount of old individual pension insurance premiums paid during the year exceeds 50,000 yen but does not exceed 100,000 yen: the sum of 37,500 yen and an amount equivalent to one-quarter of the amount obtained by deducting 50,000 yen from that total amount; machine translation, not official **ニ** その年中に支払つた旧個人年金保険料の金額の合計額が十万円を超える場合　五万円 art-76/par-3/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-2/sub-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-2/sub-4 if the total amount of old individual pension insurance premiums paid during the year exceeds 100,000 yen: 50,000 yen. machine translation, not official **三** 新個人年金保険料及び旧個人年金保険料を支払つた場合　その支払つた次に掲げる保険料の区分に応じそれぞれ次に定める金額の合計額（当該合計額が四万円を超える場合には、四万円） art-76/par-3/item-3 · https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-3 if the Resident has paid new individual pension insurance premiums and old individual pension insurance premiums: the sum total of the amounts specified in the following for the respective categories of premiums paid set forth therein (or 40,000 yen, if that sum total exceeds 40,000 yen): machine translation, not official **イ** 新個人年金保険料　その年中に支払つた新個人年金保険料の金額の合計額の第一号イからニまでに掲げる場合の区分に応じそれぞれ同号イからニまでに定める金額 art-76/par-3/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-3/sub-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-3/sub-1 new individual pension insurance premiums: the amount specified in item (i), (a) through (d) for the category of case set forth in (a) through (d) of that item into which the total amount of new individual pension insurance premiums paid during the year falls; machine translation, not official **ロ** 旧個人年金保険料　その年中に支払つた旧個人年金保険料の金額の合計額の前号イからニまでに掲げる場合の区分に応じそれぞれ同号イからニまでに定める金額 art-76/par-3/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-3/sub-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-3/sub-2 old individual pension insurance premiums: the amount specified in (a) through (d) of the preceding item for the category of case set forth in (a) through (d) of that item into which the total amount of old individual pension insurance premiums paid during the year falls. machine translation, not official **第四項** 前三項の規定により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金額の合計額が十二万円を超える場合には、これらの規定により当該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金額は、これらの規定にかかわらず、十二万円とする。 art-76/par-4 · https://japanlaw.org/ja/income-tax-act/art-76/par-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-4 If the total of the amounts to be deducted from the Resident's gross income, retirement income or timber income for the year pursuant to the provisions of the preceding three paragraphs exceeds 120,000 yen, the amount to be deducted from the Resident's gross income, retirement income or timber income for the year pursuant to those provisions is 120,000 yen, notwithstanding those provisions. machine translation, not official **第五項** 第一項に規定する新生命保険契約等とは、平成二十四年一月一日以後に締結した次に掲げる契約（失効した同日前に締結した当該契約が同日以後に復活したものを除く。以下この項において「新契約」という。）若しくは他の保険契約（共済に係る契約を含む。第七項及び第八項において同じ。）に附帯して締結した新契約又は同日以後に確定給付企業年金法第三条第一項第一号（確定給付企業年金の実施）その他政令で定める規定（次項において「承認規定」という。）の承認を受けた第四号に掲げる規約若しくは同条第一項第二号その他政令で定める規定（次項において「認可規定」という。）の認可を受けた同号に規定する基金（次項において「基金」という。）の第四号に掲げる規約（以下この項及び次項において「新規約」と総称する。）のうち、これらの新契約又は新規約に基づく保険金等の受取人のすべてをその保険料若しくは掛金の払込みをする者又はその配偶者その他の親族とするものをいう。 art-76/par-5 · https://japanlaw.org/ja/income-tax-act/art-76/par-5 · https://japanlaw.org/l/340AC0000000033/art-76/par-5 The new life insurance policy or similar contract prescribed in paragraph (1) means a contract set forth in the following items that is concluded on or after January 1, 2012 (excluding such a contract concluded before that date that has lapsed and has been reinstated on or after that date; referred to as a "new contract" in this paragraph), or a new contract concluded as a supplement to another insurance policy (including a contract for mutual aid; the same applies in paragraphs (7) and (8)), or, on or after that date, plan rules set forth in item (iv) that have received approval under Article 3, paragraph (1), item (i) (Implementation of Defined-Benefit Corporate Pensions) of the Defined-Benefit Corporate Pension Act or other provisions prescribed by Cabinet Order (referred to as the "approval provisions" in the following paragraph), or plan rules set forth in item (iv) of a corporate pension fund prescribed in item (ii) of that paragraph (referred to as a "corporate pension fund" in the following paragraph) that has received authorization under item (ii) of that paragraph or other provisions prescribed by Cabinet Order (referred to as the "authorization provisions" in the following paragraph) (collectively referred to as "new plan rules" in this paragraph and the following paragraph), under which all of the recipients of insurance proceeds or similar benefits under the new contract or new plan rules are the person who pays the premiums or installments, or that person's spouse or other relatives: machine translation, not official **一** 保険業法第二条第三項（定義）に規定する生命保険会社又は同条第八項に規定する外国生命保険会社等の締結した保険契約のうち生存又は死亡に基因して一定額の保険金等が支払われるもの（保険期間が五年に満たない保険契約で政令で定めるもの（次項において「特定保険契約」という。）及び当該外国生命保険会社等が国外において締結したものを除く。） art-76/par-5/item-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-1 an insurance policy concluded by a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death (excluding an insurance policy with an insurance period of less than five years that is prescribed by Cabinet Order (referred to as a "specified insurance policy" in the following paragraph) and one that such a foreign life insurance company, etc. has concluded outside Japan); machine translation, not official **二** 郵政民営化法等の施行に伴う関係法律の整備等に関する法律（平成十七年法律第百二号）第二条（法律の廃止）の規定による廃止前の簡易生命保険法（昭和二十四年法律第六十八号）第三条（政府保証）に規定する簡易生命保険契約（次項及び第七項において「旧簡易生命保険契約」という。）のうち生存又は死亡に基因して一定額の保険金等が支払われるもの art-76/par-5/item-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-2 a postal life insurance policy prescribed in Article 3 (Government Guarantee) of the Postal Life Insurance Act (Act No. 68 of 1949) prior to its repeal pursuant to the provisions of Article 2 (Repeal of Acts) of the Act on the Development of Relevant Acts Incidental to the Enforcement of the Postal Service Privatization Act and Other Acts (Act No. 102 of 2005) (referred to as a "former postal life insurance policy" in the following paragraph and paragraph (7)), under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death; machine translation, not official **三** 農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合の締結した生命共済に係る契約（共済期間が五年に満たない生命共済に係る契約で政令で定めるものを除く。）その他政令で定めるこれに類する共済に係る契約（次項及び第七項において「生命共済契約等」という。）のうち生存又は死亡に基因して一定額の保険金等が支払われるもの art-76/par-5/item-3 · https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-3 a contract for life mutual aid concluded by an agricultural cooperative engaged in the business referred to in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act (Act No. 132 of 1947) (excluding a contract for life mutual aid with a mutual aid period of less than five years that is prescribed by Cabinet Order) or any other contract for similar mutual aid prescribed by Cabinet Order (referred to as a "life mutual aid contract or similar contract" in the following paragraph and paragraph (7)), under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death; machine translation, not official **四** 確定給付企業年金法第三条第一項に規定する確定給付企業年金に係る規約又はこれに類する退職年金に関する契約で政令で定めるもの art-76/par-5/item-4 · https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-4 plan rules for a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of the Defined-Benefit Corporate Pension Act, or a similar contract concerning a retirement pension that is prescribed by Cabinet Order. machine translation, not official **第六項** 第一項に規定する旧生命保険契約等とは、平成二十三年十二月三十一日以前に締結した次に掲げる契約（失効した同日以前に締結した当該契約が同日後に復活したものを含む。）又は同日以前に承認規定の承認を受けた第五号に掲げる規約若しくは認可規定の認可を受けた基金の同号に掲げる規約（新規約を除く。）のうち、これらの契約又は規約に基づく保険金等の受取人のすべてをその保険料若しくは掛金の払込みをする者又はその配偶者その他の親族とするものをいう。 art-76/par-6 · https://japanlaw.org/ja/income-tax-act/art-76/par-6 · https://japanlaw.org/l/340AC0000000033/art-76/par-6 The old life insurance policy or similar contract prescribed in paragraph (1) means a contract set forth in the following items that was concluded on or before December 31, 2011 (including such a contract concluded on or before that date that has lapsed and has been reinstated after that date), or plan rules set forth in item (v) that have received approval under the approval provisions, or plan rules set forth in that item of a corporate pension fund that has received authorization under the authorization provisions, on or before that date (excluding new plan rules), under which all of the recipients of insurance proceeds or similar benefits under the contract or plan rules are the person who pays the premiums or installments, or that person's spouse or other relatives: machine translation, not official **一** 前項第一号に掲げる契約 art-76/par-6/item-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-1 a contract set forth in item (i) of the preceding paragraph; machine translation, not official **二** 旧簡易生命保険契約 art-76/par-6/item-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-2 a former postal life insurance policy; machine translation, not official **三** 生命共済契約等 art-76/par-6/item-3 · https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-3 a life mutual aid contract or similar contract; machine translation, not official **四** 前項第一号に規定する生命保険会社若しくは外国生命保険会社等又は保険業法第二条第四項に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した疾病又は身体の傷害その他これらに類する事由に基因して保険金等が支払われる保険契約（第一号に掲げるもの、保険金等の支払事由が身体の傷害のみに基因することとされているもの、特定保険契約、当該外国生命保険会社等又は当該外国損害保険会社等が国外において締結したものその他政令で定めるものを除く。）のうち、医療費等支払事由に基因して保険金等が支払われるもの art-76/par-6/item-4 · https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-4 an insurance policy concluded by a life insurance company or a foreign life insurance company, etc. prescribed in item (i) of the preceding paragraph, or by a casualty insurance company prescribed in Article 2, paragraph (4) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, under which insurance proceeds or similar benefits are paid due to illness, bodily injury, or any other similar cause (excluding one set forth in item (i), one under which the only ground for the payment of insurance proceeds or similar benefits is bodily injury, a specified insurance policy, one that such a foreign life insurance company, etc. or such a foreign casualty insurance company, etc. has concluded outside Japan, and any other one prescribed by Cabinet Order), under which insurance proceeds or similar benefits are paid due to an event on which medical or similar expenses are paid; machine translation, not official **五** 前項第四号に掲げる規約又は契約 art-76/par-6/item-5 · https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-5 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-5 plan rules or a contract set forth in item (iv) of the preceding paragraph. machine translation, not official **第七項** 第二項に規定する介護医療保険契約等とは、平成二十四年一月一日以後に締結した次に掲げる契約（失効した同日前に締結した当該契約が同日以後に復活したものを除く。以下この項において「新契約」という。）又は他の保険契約に附帯して締結した新契約のうち、これらの新契約に基づく保険金等の受取人のすべてをその保険料若しくは掛金の払込みをする者又はその配偶者その他の親族とするものをいう。 art-76/par-7 · https://japanlaw.org/ja/income-tax-act/art-76/par-7 · https://japanlaw.org/l/340AC0000000033/art-76/par-7 The nursing care and medical insurance policy or similar contract prescribed in paragraph (2) means a contract set forth in the following items that is concluded on or after January 1, 2012 (excluding such a contract concluded before that date that has lapsed and has been reinstated on or after that date; referred to as a "new contract" in this paragraph), or a new contract concluded as a supplement to another insurance policy, under which all of the recipients of insurance proceeds or similar benefits under the new contract are the person who pays the premiums or installments, or that person's spouse or other relatives: machine translation, not official **一** 前項第四号に掲げる契約 art-76/par-7/item-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-7/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-7/item-1 a contract set forth in item (iv) of the preceding paragraph; machine translation, not official **二** 疾病又は身体の傷害その他これらに類する事由に基因して保険金等が支払われる旧簡易生命保険契約又は生命共済契約等（第五項第二号及び第三号に掲げるもの、保険金等の支払事由が身体の傷害のみに基因するものその他政令で定めるものを除く。）のうち医療費等支払事由に基因して保険金等が支払われるもの art-76/par-7/item-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-7/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-7/item-2 a former postal life insurance policy or a life mutual aid contract or similar contract under which insurance proceeds or similar benefits are paid due to illness, bodily injury, or any other similar cause (excluding one set forth in paragraph (5), item (ii) or (iii), one under which the only ground for the payment of insurance proceeds or similar benefits is bodily injury, and any other one prescribed by Cabinet Order), under which insurance proceeds or similar benefits are paid due to an event on which medical or similar expenses are paid. machine translation, not official **第八項** 第三項に規定する新個人年金保険契約等とは、平成二十四年一月一日以後に締結した第五項第一号から第三号までに掲げる契約（年金を給付する定めのあるもので政令で定めるもの（次項において「年金給付契約」という。）に限るものとし、失効した同日前に締結した当該契約が同日以後に復活したものを除く。以下この項において「新契約」という。）又は他の保険契約に附帯して締結した新契約のうち、次に掲げる要件の定めのあるものをいう。 art-76/par-8 · https://japanlaw.org/ja/income-tax-act/art-76/par-8 · https://japanlaw.org/l/340AC0000000033/art-76/par-8 The new individual pension insurance policy or similar contract prescribed in paragraph (3) means a contract set forth in paragraph (5), items (i) through (iii) that is concluded on or after January 1, 2012 (limited to one that provides for the payment of a pension and is prescribed by Cabinet Order (referred to as an "annuity contract" in the following paragraph), and excluding such a contract concluded before that date that has lapsed and has been reinstated on or after that date; referred to as a "new contract" in this paragraph), or a new contract concluded as a supplement to another insurance policy, that provides for the following requirements: machine translation, not official **一** 当該契約に基づく年金の受取人は、次号の保険料若しくは掛金の払込みをする者又はその配偶者が生存している場合にはこれらの者のいずれかとするものであること。 art-76/par-8/item-1 · https://japanlaw.org/ja/income-tax-act/art-76/par-8/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-8/item-1 the recipient of the pension under the contract is to be the person who pays the premiums or installments referred to in the following item or that person's spouse, whichever of them is alive, if either of them is alive; machine translation, not official **二** 当該契約に基づく保険料又は掛金の払込みは、年金支払開始日前十年以上の期間にわたつて定期に行うものであること。 art-76/par-8/item-2 · https://japanlaw.org/ja/income-tax-act/art-76/par-8/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-8/item-2 the premiums or installments under the contract are to be paid periodically over a period of 10 years or more before the date on which the payment of the pension commences; machine translation, not official **三** 当該契約に基づく第一号に定める個人に対する年金の支払は、当該年金の受取人の年齢が六十歳に達した日以後の日で当該契約で定める日以後十年以上の期間又は当該受取人が生存している期間にわたつて定期に行うものであることその他の政令で定める要件 art-76/par-8/item-3 · https://japanlaw.org/ja/income-tax-act/art-76/par-8/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-8/item-3 the pension under the contract is to be paid to the individual specified in item (i) periodically over a period of 10 years or more beginning on or after the date specified in the contract, which is a date on or after the date on which the recipient of the pension reaches 60 years of age, or over the period during which the recipient is alive, and any other requirements prescribed by Cabinet Order. machine translation, not official **第九項** 第三項に規定する旧個人年金保険契約等とは、平成二十三年十二月三十一日以前に締結した第六項第一号から第三号までに掲げる契約（年金給付契約に限るものとし、失効した同日以前に締結した当該契約が同日後に復活したものを含む。）のうち、前項各号に掲げる要件の定めのあるものをいう。 art-76/par-9 · https://japanlaw.org/ja/income-tax-act/art-76/par-9 · https://japanlaw.org/l/340AC0000000033/art-76/par-9 The old individual pension insurance policy or similar contract prescribed in paragraph (3) means a contract set forth in paragraph (6), items (i) through (iii) that was concluded on or before December 31, 2011 (limited to an annuity contract, and including such a contract concluded on or before that date that has lapsed and has been reinstated after that date), that provides for the requirements set forth in the items of the preceding paragraph. machine translation, not official **第十項** 平成二十四年一月一日以後に第六項に規定する旧生命保険契約等又は前項に規定する旧個人年金保険契約等に附帯して第五項、第七項又は第八項に規定する新契約を締結した場合には、当該旧生命保険契約等又は旧個人年金保険契約等は、同日以後に締結した契約とみなして、第一項から第五項まで、第七項及び第八項の規定を適用する。 art-76/par-10 · https://japanlaw.org/ja/income-tax-act/art-76/par-10 · https://japanlaw.org/l/340AC0000000033/art-76/par-10 If, on or after January 1, 2012, a new contract prescribed in paragraph (5), (7) or (8) is concluded as a supplement to an old life insurance policy or similar contract prescribed in paragraph (6) or an old individual pension insurance policy or similar contract prescribed in the preceding paragraph, the provisions of paragraphs (1) through (5), (7) and (8) apply by deeming that old life insurance policy or similar contract or old individual pension insurance policy or similar contract to be a contract concluded on or after that date. machine translation, not official **第十一項** 第一項から第四項までの規定による控除は、生命保険料控除という。 art-76/par-11 · https://japanlaw.org/ja/income-tax-act/art-76/par-11 · https://japanlaw.org/l/340AC0000000033/art-76/par-11 A deduction under paragraphs (1) through (4) is referred to as a life insurance premium deduction. machine translation, not official --- ## Cites - art-76/par-1: 第五項第一号から第三号まで → 所得税法 第七十六条第五項第一号 (Article 76, paragraph (5), item (i)), art-76/par-5/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-1 - art-76/par-1: 第五項第一号から第三号まで → 所得税法 第七十六条第五項第二号 (Article 76, paragraph (5), item (ii)), art-76/par-5/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-2 - art-76/par-1: 第五項第一号から第三号まで → 所得税法 第七十六条第五項第三号 (Article 76, paragraph (5), item (iii)), art-76/par-5/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-3 - art-76/par-1: この条 → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76 - art-76/par-1: 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-76/par-1: 次項 → 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-76/par-1: この項 → 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-76/par-1/item-1: 第三号 → 所得税法 第七十六条第一項第三号 (Article 76, paragraph (1), item (iii)), art-76/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-3 - art-76/par-1/item-1/sub-1: この号 → 所得税法 第七十六条第一項第一号 (Article 76, paragraph (1), item (i)), art-76/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-1 - art-76/par-1/item-1/sub-1: 第三号 → 所得税法 第七十六条第一項第三号 (Article 76, paragraph (1), item (iii)), art-76/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-3 - art-76/par-1/item-2: 次号 → 所得税法 第七十六条第一項第三号 (Article 76, paragraph (1), item (iii)), art-76/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-3 - art-76/par-1/item-2/sub-1: この号 → 所得税法 第七十六条第一項第二号 (Article 76, paragraph (1), item (ii)), art-76/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-2 - art-76/par-1/item-2/sub-1: 次号 → 所得税法 第七十六条第一項第三号 (Article 76, paragraph (1), item (iii)), art-76/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-3 - art-76/par-1/item-3/sub-1: 第一号 → 所得税法 第七十六条第一項第一号 (Article 76, paragraph (1), item (i)), art-76/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-1 - art-76/par-1/item-3/sub-2: 前号 → 所得税法 第七十六条第一項第二号 (Article 76, paragraph (1), item (ii)), art-76/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-2 - art-76/par-2: 第七十三条第二項 → 所得税法 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — https://japanlaw.org/ja/income-tax-act/art-73/par-2 · https://japanlaw.org/l/340AC0000000033/art-73/par-2 - art-76/par-2: 第六項 → 所得税法 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/ja/income-tax-act/art-76/par-6 · https://japanlaw.org/l/340AC0000000033/art-76/par-6 - art-76/par-2: 第七項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/ja/income-tax-act/art-76/par-7 · https://japanlaw.org/l/340AC0000000033/art-76/par-7 - art-76/par-2: この項 → 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-76/par-2/item-1: この項 → 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-76/par-3: この項 → 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-76/par-3/item-1: 第三号 → 所得税法 第七十六条第三項第三号 (Article 76, paragraph (3), item (iii)), art-76/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-3 - art-76/par-3/item-1/sub-1: この号 → 所得税法 第七十六条第三項第一号 (Article 76, paragraph (3), item (i)), art-76/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-1 - art-76/par-3/item-1/sub-1: 第三号 → 所得税法 第七十六条第三項第三号 (Article 76, paragraph (3), item (iii)), art-76/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-3 - art-76/par-3/item-2: 次号 → 所得税法 第七十六条第三項第三号 (Article 76, paragraph (3), item (iii)), art-76/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-3 - art-76/par-3/item-2/sub-1: この号 → 所得税法 第七十六条第三項第二号 (Article 76, paragraph (3), item (ii)), art-76/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-2 - art-76/par-3/item-2/sub-1: 次号 → 所得税法 第七十六条第三項第三号 (Article 76, paragraph (3), item (iii)), art-76/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-3 - art-76/par-3/item-3/sub-1: 第一号 → 所得税法 第七十六条第三項第一号 (Article 76, paragraph (3), item (i)), art-76/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-1 - art-76/par-3/item-3/sub-2: 前号 → 所得税法 第七十六条第三項第二号 (Article 76, paragraph (3), item (ii)), art-76/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-2 - art-76/par-4: 前三項 → 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-76/par-4: 前三項 → 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-76/par-4: 前三項 → 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-76/par-5: 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-76/par-5: この項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/ja/income-tax-act/art-76/par-5 · https://japanlaw.org/l/340AC0000000033/art-76/par-5 - art-76/par-5: 第七項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/ja/income-tax-act/art-76/par-7 · https://japanlaw.org/l/340AC0000000033/art-76/par-7 - art-76/par-5: 第八項 → 所得税法 第七十六条第八項 (Article 76, paragraph (8)), art-76/par-8 — https://japanlaw.org/ja/income-tax-act/art-76/par-8 · https://japanlaw.org/l/340AC0000000033/art-76/par-8 - art-76/par-5: 確定給付企業年金法第三条第一項第一号 → e-Gov law 413AC0000000050, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection - art-76/par-5: 次項 → 所得税法 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/ja/income-tax-act/art-76/par-6 · https://japanlaw.org/l/340AC0000000033/art-76/par-6 - art-76/par-5: 第四号 → 所得税法 第七十六条第五項第四号 (Article 76, paragraph (5), item (iv)), art-76/par-5/item-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-4 - art-76/par-5: 同条第一項第二号 → e-Gov law 413AC0000000050, 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — not held in this collection - art-76/par-5/item-1: 保険業法第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-76/par-5/item-1: 同条第八項 → e-Gov law 407AC0000000105, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection - art-76/par-5/item-1: 次項 → 所得税法 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/ja/income-tax-act/art-76/par-6 · https://japanlaw.org/l/340AC0000000033/art-76/par-6 - art-76/par-5/item-2: 次項 → 所得税法 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/ja/income-tax-act/art-76/par-6 · https://japanlaw.org/l/340AC0000000033/art-76/par-6 - art-76/par-5/item-2: 第七項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/ja/income-tax-act/art-76/par-7 · https://japanlaw.org/l/340AC0000000033/art-76/par-7 - art-76/par-5/item-3: 農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection - art-76/par-5/item-3: 次項 → 所得税法 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/ja/income-tax-act/art-76/par-6 · https://japanlaw.org/l/340AC0000000033/art-76/par-6 - art-76/par-5/item-3: 第七項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/ja/income-tax-act/art-76/par-7 · https://japanlaw.org/l/340AC0000000033/art-76/par-7 - art-76/par-5/item-4: 確定給付企業年金法第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-76/par-6: 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-76/par-6: 第五号 → 所得税法 第七十六条第六項第五号 (Article 76, paragraph (6), item (v)), art-76/par-6/item-5 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-5 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-5 - art-76/par-6/item-1: 前項第一号 → 所得税法 第七十六条第五項第一号 (Article 76, paragraph (5), item (i)), art-76/par-5/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-1 - art-76/par-6/item-4: 前項第一号 → 所得税法 第七十六条第五項第一号 (Article 76, paragraph (5), item (i)), art-76/par-5/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-1 - art-76/par-6/item-4: 保険業法第二条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - art-76/par-6/item-4: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection - art-76/par-6/item-4: 第一号 → 所得税法 第七十六条第六項第一号 (Article 76, paragraph (6), item (i)), art-76/par-6/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-1 - art-76/par-6/item-5: 前項第四号 → 所得税法 第七十六条第五項第四号 (Article 76, paragraph (5), item (iv)), art-76/par-5/item-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-4 - art-76/par-7: 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-76/par-7: この項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/ja/income-tax-act/art-76/par-7 · https://japanlaw.org/l/340AC0000000033/art-76/par-7 - art-76/par-7/item-1: 前項第四号 → 所得税法 第七十六条第六項第四号 (Article 76, paragraph (6), item (iv)), art-76/par-6/item-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-4 - art-76/par-7/item-2: 第五項第二号 → 所得税法 第七十六条第五項第二号 (Article 76, paragraph (5), item (ii)), art-76/par-5/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-2 - art-76/par-7/item-2: 第三号 → 所得税法 第七十六条第五項第三号 (Article 76, paragraph (5), item (iii)), art-76/par-5/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-3 - art-76/par-8: 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-76/par-8: 第五項第一号から第三号まで → 所得税法 第七十六条第五項第一号 (Article 76, paragraph (5), item (i)), art-76/par-5/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-1 - art-76/par-8: 第五項第一号から第三号まで → 所得税法 第七十六条第五項第二号 (Article 76, paragraph (5), item (ii)), art-76/par-5/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-2 - art-76/par-8: 第五項第一号から第三号まで → 所得税法 第七十六条第五項第三号 (Article 76, paragraph (5), item (iii)), art-76/par-5/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-3 - art-76/par-8: 次項 → 所得税法 第七十六条第九項 (Article 76, paragraph (9)), art-76/par-9 — https://japanlaw.org/ja/income-tax-act/art-76/par-9 · https://japanlaw.org/l/340AC0000000033/art-76/par-9 - art-76/par-8: この項 → 所得税法 第七十六条第八項 (Article 76, paragraph (8)), art-76/par-8 — https://japanlaw.org/ja/income-tax-act/art-76/par-8 · https://japanlaw.org/l/340AC0000000033/art-76/par-8 - art-76/par-8/item-1: 次号 → 所得税法 第七十六条第八項第二号 (Article 76, paragraph (8), item (ii)), art-76/par-8/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-8/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-8/item-2 - art-76/par-8/item-3: 第一号 → 所得税法 第七十六条第八項第一号 (Article 76, paragraph (8), item (i)), art-76/par-8/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-8/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-8/item-1 - art-76/par-9: 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-76/par-9: 第六項第一号から第三号まで → 所得税法 第七十六条第六項第一号 (Article 76, paragraph (6), item (i)), art-76/par-6/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-1 - art-76/par-9: 第六項第一号から第三号まで → 所得税法 第七十六条第六項第二号 (Article 76, paragraph (6), item (ii)), art-76/par-6/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-2 - art-76/par-9: 第六項第一号から第三号まで → 所得税法 第七十六条第六項第三号 (Article 76, paragraph (6), item (iii)), art-76/par-6/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-3 - art-76/par-9: 前項 → 所得税法 第七十六条第八項 (Article 76, paragraph (8)), art-76/par-8 — https://japanlaw.org/ja/income-tax-act/art-76/par-8 · https://japanlaw.org/l/340AC0000000033/art-76/par-8 - art-76/par-10: 第六項 → 所得税法 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/ja/income-tax-act/art-76/par-6 · https://japanlaw.org/l/340AC0000000033/art-76/par-6 - art-76/par-10: 前項 → 所得税法 第七十六条第九項 (Article 76, paragraph (9)), art-76/par-9 — https://japanlaw.org/ja/income-tax-act/art-76/par-9 · https://japanlaw.org/l/340AC0000000033/art-76/par-9 - art-76/par-10: 第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/ja/income-tax-act/art-76/par-5 · https://japanlaw.org/l/340AC0000000033/art-76/par-5 - art-76/par-10: 第七項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/ja/income-tax-act/art-76/par-7 · https://japanlaw.org/l/340AC0000000033/art-76/par-7 - art-76/par-10: 第八項 → 所得税法 第七十六条第八項 (Article 76, paragraph (8)), art-76/par-8 — https://japanlaw.org/ja/income-tax-act/art-76/par-8 · https://japanlaw.org/l/340AC0000000033/art-76/par-8 - art-76/par-10: 第一項から第五項まで → 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-76/par-10: 第一項から第五項まで → 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-76/par-10: 第一項から第五項まで → 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-76/par-10: 第一項から第五項まで → 所得税法 第七十六条第四項 (Article 76, paragraph (4)), art-76/par-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-4 - art-76/par-11: 第一項から第四項まで → 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-76/par-11: 第一項から第四項まで → 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-76/par-11: 第一項から第四項まで → 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-76/par-11: 第一項から第四項まで → 所得税法 第七十六条第四項 (Article 76, paragraph (4)), art-76/par-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-4 ## Cited by 66 provisions cite this one. No official source publishes this direction. - 所得税法 第七十六条第一項（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1 - 所得税法 第七十六条第一項第一号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-1 - 所得税法 第七十六条第一項第一号イ（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-1/sub-1 - 所得税法 第七十六条第一項第二号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-2 - 所得税法 第七十六条第一項第二号イ（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-2/sub-1 - 所得税法 第七十六条第一項第三号イ（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-3/sub-1 - 所得税法 第七十六条第一項第三号ロ（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-3/sub-2 - 所得税法 第七十六条第二項（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-2 - 所得税法 第七十六条第二項第一号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-2/item-1 - 所得税法 第七十六条第三項（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3 - 所得税法 第七十六条第三項第一号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-1 - 所得税法 第七十六条第三項第一号イ（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-1/sub-1 - 所得税法 第七十六条第三項第二号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-2 - 所得税法 第七十六条第三項第二号イ（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-2/sub-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-2/sub-1 - 所得税法 第七十六条第三項第三号イ（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-3/sub-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-3/sub-1 - 所得税法 第七十六条第三項第三号ロ（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-3/item-3/sub-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-3/item-3/sub-2 - 所得税法 第七十六条第四項（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-4 - 所得税法 第七十六条第五項（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-5 · https://japanlaw.org/l/340AC0000000033/art-76/par-5 - 所得税法 第七十六条第五項第一号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-1 - 所得税法 第七十六条第五項第二号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-2 - 所得税法 第七十六条第五項第三号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-5/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-5/item-3 - 所得税法 第七十六条第六項（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-6 · https://japanlaw.org/l/340AC0000000033/art-76/par-6 - 所得税法 第七十六条第六項第一号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-1 - 所得税法 第七十六条第六項第四号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-4 - 所得税法 第七十六条第六項第五号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-5 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-5 - 所得税法 第七十六条第七項（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-7 · https://japanlaw.org/l/340AC0000000033/art-76/par-7 - 所得税法 第七十六条第七項第一号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-7/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-7/item-1 - 所得税法 第七十六条第七項第二号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-7/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-7/item-2 - 所得税法 第七十六条第八項（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-8 · https://japanlaw.org/l/340AC0000000033/art-76/par-8 - 所得税法 第七十六条第八項第一号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-8/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-8/item-1 - 所得税法 第七十六条第八項第三号（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-8/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-8/item-3 - 所得税法 第七十六条第九項（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-9 · https://japanlaw.org/l/340AC0000000033/art-76/par-9 - 所得税法 第七十六条第十項（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-10 · https://japanlaw.org/l/340AC0000000033/art-76/par-10 - 所得税法 第七十六条第十一項（生命保険料控除） — https://japanlaw.org/ja/income-tax-act/art-76/par-11 · https://japanlaw.org/l/340AC0000000033/art-76/par-11 - 所得税法 第七十七条第二項第一号（地震保険料控除） — https://japanlaw.org/ja/income-tax-act/art-77/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-77/par-2/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三号（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-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3 - 所得税法 第二百七条第一項第一号（源泉徴収義務） — https://japanlaw.org/ja/income-tax-act/art-207/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-207/par-1/item-1 - 所得税法 附則別表第五（昭和４１年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-5 - 所得税法 附則別表第五（昭和４２年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-5 - 所得税法 附則別表第五（昭和４３年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3431-21/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-5 - 所得税法 附則別表第五（昭和４４年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-5 - 所得税法 附則別表第五（昭和４５年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-5 - 所得税法 附則別表第四（昭和４６年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3461-113/appdx-4 · https://japanlaw.org/l/340AC0000000033/suppl-3461-113/appdx-4 - 所得税法 附則別表第五（昭和４９年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-5 - 所得税法 附則第十四条第一項（生命保険料控除及び損害保険料控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4131-6/art-14/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4131-6/art-14/par-1 - 所得税法 附則第九条第一項（生命保険料控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4181-10/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4181-10/art-9/par-1 - 所得税法 附則第四条第一項（生命保険料控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4221-6/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4221-6/art-4/par-1 - 相続税法 附則第三十二条第二項第一号（定期金に関する権利の評価に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32/par-2/item-1 - 租税特別措置法 第四条の四第二項（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-4-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-2 - 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 - …and 6 more at https://japanlaw.org/ja/income-tax-act/art-76 --- ## 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-20260918T180319-012, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-013, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-005, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260919T122055-001, translated 2026-09-19 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05