# 所得税法 / Income Tax Act — 第七十七条 (Article 77)

- 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: 第七十七条 (Article 77)（地震保険料控除） — address `art-77`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-77
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-77
- 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.

---

### 第七十七条（地震保険料控除） — (Earthquake Insurance Premium Deduction)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-77 · https://japanlaw.org/ja/income-tax-act/art-77 · https://japanlaw.org/l/340AC0000000033/art-77</sup>

    **第一項**  居住者が、各年において、自己若しくは自己と生計を一にする配偶者その他の親族の有する家屋で常時その居住の用に供するもの又はこれらの者の有する第九条第一項第九号（非課税所得）に規定する資産を保険又は共済の目的とし、かつ、地震若しくは噴火又はこれらによる津波を直接又は間接の原因とする火災、損壊、埋没又は流失による損害（以下この項において「地震等損害」という。）によりこれらの資産について生じた損失の額をてん補する保険金又は共済金が支払われる損害保険契約等に係る地震等損害部分の保険料又は掛金（政令で定めるものを除く。以下この項において「地震保険料」という。）を支払つた場合には、その年中に支払つた地震保険料の金額の合計額（その年において損害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、又は損害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地震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（地震保険料に係る部分の金額に限る。）を控除した残額とし、その金額が五万円を超える場合には五万円とする。）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-77/par-1 · https://japanlaw.org/ja/income-tax-act/art-77/par-1 · https://japanlaw.org/l/340AC0000000033/art-77/par-1</sup>
    If, in any year, a Resident has paid insurance premiums or installments for the portion relating to earthquake or similar damage (excluding those prescribed by Cabinet Order; referred to as "earthquake insurance premiums" in this paragraph) under a casualty insurance policy or similar contract whose subject matter of insurance or mutual aid is a house owned 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 and constantly used as their residence, or assets prescribed in Article 9, paragraph (1), item (ix) (Nontaxable Income) owned by those persons, and under which insurance proceeds or mutual aid benefits are paid to cover the amount of loss incurred with respect to those assets due to damage from fire, destruction, burial or washing away directly or indirectly caused by an earthquake, a volcanic eruption, or a tsunami resulting from either of these (referred to as "earthquake or similar damage" in this paragraph), the total amount of earthquake insurance premiums paid during the year (or, if in that year the Resident has received a distribution of surplus or a refund of rebates under the casualty insurance policy or similar contract, or has appropriated surplus to be distributed or rebates to be refunded under the casualty insurance policy or similar contract to the payment of earthquake insurance premiums, the balance remaining after deducting the amount of that surplus or those rebates (limited to the amount of the portion relating to earthquake insurance premiums), and if that amount exceeds 50,000 yen, 50,000 yen) 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**  前項に規定する損害保険契約等とは、次に掲げる契約に附帯して締結されるもの又は当該契約と一体となつて効力を有する一の保険契約若しくは共済に係る契約をいう。
    <sup>art-77/par-2 · https://japanlaw.org/ja/income-tax-act/art-77/par-2 · https://japanlaw.org/l/340AC0000000033/art-77/par-2</sup>
    The casualty insurance policy or similar contract prescribed in the preceding paragraph means a contract that is concluded as a supplement to one of the following contracts, or a single insurance policy or mutual aid contract that becomes valid together with such a contract:
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **一**  保険業法第二条第四項（定義）に規定する損害保険会社又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保険契約のうち一定の偶然の事故によつて生ずることのある損害をてん補するもの（前条第六項第四号に掲げるもの及び当該外国損害保険会社等が国外において締結したものを除く。）
      <sup>art-77/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/art-77/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-77/par-2/item-1</sup>
      an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) (Definitions) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, which is designed to cover damage arising from certain types of unavoidable accidents (other than one set forth in paragraph (6), item (iv) of the preceding Article and other than one that such a foreign casualty insurance company, etc. has concluded outside Japan);
      <sup>machine translation, not official</sup>

      **二**  農業協同組合法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建物更生共済又は火災共済に係る契約その他政令で定めるこれらに類する共済に係る契約
      <sup>art-77/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/art-77/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-77/par-2/item-2</sup>
      a contract for mutual aid in building renovation or mutual aid for fire damage concluded by an agricultural cooperative engaged in business referred to in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Cooperatives Act, or any other contract for similar mutual aid prescribed by Cabinet Order.
      <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、地震保険料控除という。
    <sup>art-77/par-3 · https://japanlaw.org/ja/income-tax-act/art-77/par-3 · https://japanlaw.org/l/340AC0000000033/art-77/par-3</sup>
    A deduction under paragraph (1) is referred to as an earthquake insurance premium deduction.
    <sup>machine translation, not official</sup>

---

## Cites
- art-77/par-1: 第九条第一項第九号 → 所得税法 第九条第一項第九号 (Article 9, paragraph (1), item (ix)), art-9/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-9
- art-77/par-1: この項 → 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-77/par-2: 前項 → 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-77/par-2/item-1: 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-77/par-2/item-1: 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-77/par-2/item-1: 前条第六項第四号 → 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-77/par-2/item-2: 農業協同組合法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-77/par-3: 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

## Cited by

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

- 所得税法 第七十七条第一項（地震保険料控除） — https://japanlaw.org/ja/income-tax-act/art-77/par-1 · https://japanlaw.org/l/340AC0000000033/art-77/par-1
- 所得税法 第七十七条第二項（地震保険料控除） — https://japanlaw.org/ja/income-tax-act/art-77/par-2 · https://japanlaw.org/l/340AC0000000033/art-77/par-2
- 所得税法 第七十七条第三項（地震保険料控除） — https://japanlaw.org/ja/income-tax-act/art-77/par-3 · https://japanlaw.org/l/340AC0000000033/art-77/par-3
- 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二号（源泉徴収義務） — https://japanlaw.org/ja/income-tax-act/art-207/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-207/par-1/item-2
- 所得税法 附則第四条第一項（昭和四十年分の所得税の所得控除等に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-4/par-1
- 所得税法 附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-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 附則第十条第一項（地震保険料控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4181-10/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4181-10/art-10/par-1
- 所得税法 附則第十条第二項（地震保険料控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4181-10/art-10/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4181-10/art-10/par-2
- 所得税法 附則第十条第二項第一号（地震保険料控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4181-10/art-10/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-4181-10/art-10/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
- 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-20260918T180319-013, 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