# 国民年金法施行令 / Order for Enforcement of the National Pension Act — 第六条の十 (Article 6-10) This is the Markdown twin of https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 国民年金法施行令 (Order for Enforcement of the National Pension Act), 昭和三十四年政令第百八十四号 - English title "Order for Enforcement of the National Pension Act": claude-opus-5-5 - Kind: CabinetOrder — 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: 第六条の十 (Article 6-10)（所得の範囲） — address `art-6-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334CO0000000184/art-6-10 - 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. --- ### 第六条の十（所得の範囲） — Scope of Income caption: machine translation, not official art-6-10 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-10 · https://japanlaw.org/l/334CO0000000184/art-6-10 **第一項** 法第九十条第一項第一号及び第三号、法第九十条の二第一項第一号、第二項第一号及び第三項第一号並びに法第九十条の三第一項第一号並びに第十一条の十第三号に規定する所得は、地方税法第五条第二項第一号に掲げる市町村民税（特別区が同法第一条第二項の規定によつて課する同法第五条第二項第一号に掲げる税を含む。以下同じ。）についての同法その他の市町村民税に関する法令の規定による非課税所得以外の所得とする。 art-6-10/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-10/par-1 · https://japanlaw.org/l/334CO0000000184/art-6-10/par-1 The income prescribed in Article 90, paragraph (1), items (i) and (iii) of the Act, Article 90-2, paragraph (1), item (i), paragraph (2), item (i), and paragraph (3), item (i) of the Act, Article 90-3, paragraph (1), item (i) of the Act, and Article 11-10, item (iii) is income other than income that is exempt from the municipal inhabitant tax listed in Article 5, paragraph (2), item (i) of the Local Tax Act (including the tax listed in Article 5, paragraph (2), item (i) of that Act that is imposed by special wards pursuant to Article 1, paragraph (2) of that Act; the same applies hereinafter) under that Act and other laws and regulations concerning the municipal inhabitant tax. machine translation, not official --- ## Cites - art-6-10/par-1: 法第九十条第一項第一号 → 国民年金法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/ja/national-pension-act/art-90/par-1/item-1 · https://japanlaw.org/l/334AC0000000141/art-90/par-1/item-1 - art-6-10/par-1: 第三号 → 国民年金法 第九十条第一項第三号 (Article 90, paragraph (1), item (iii)), art-90/par-1/item-3 — https://japanlaw.org/ja/national-pension-act/art-90/par-1/item-3 · https://japanlaw.org/l/334AC0000000141/art-90/par-1/item-3 - art-6-10/par-1: 法第九十条の二第一項第一号 → 国民年金法 第九十条の二第一項第一号 (Article 90-2, paragraph (1), item (i)), art-90-2/par-1/item-1 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-1/item-1 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-1/item-1 - art-6-10/par-1: 第二項第一号 → 国民年金法 第九十条の二第二項第一号 (Article 90-2, paragraph (2), item (i)), art-90-2/par-2/item-1 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-2/item-1 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-2/item-1 - art-6-10/par-1: 第三項第一号 → 国民年金法 第九十条の二第三項第一号 (Article 90-2, paragraph (3), item (i)), art-90-2/par-3/item-1 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-3/item-1 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-3/item-1 - art-6-10/par-1: 法第九十条の三第一項第一号 → 国民年金法 第九十条の三第一項第一号 (Article 90-3, paragraph (1), item (i)), art-90-3/par-1/item-1 — https://japanlaw.org/ja/national-pension-act/art-90-3/par-1/item-1 · https://japanlaw.org/l/334AC0000000141/art-90-3/par-1/item-1 - art-6-10/par-1: 第十一条の十第三号 → 国民年金法施行令 第十一条の十第一項第三号 (Article 11-10, paragraph (1), item (iii)), art-11-10/par-1/item-3 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-10/par-1/item-3 · https://japanlaw.org/l/334CO0000000184/art-11-10/par-1/item-3 - art-6-10/par-1: 地方税法第五条第二項第一号 → 地方税法 第五条第二項第一号 (Article 5, paragraph (2), item (i)), art-5/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/art-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-5/par-2/item-1 - art-6-10/par-1: 同法第一条第二項 → 地方税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/ja/local-tax-act/art-1/par-2 · https://japanlaw.org/l/325AC0000000226/art-1/par-2 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-05 - e-Gov 法令検索, Digital Agency (デジタル庁) — 国民年金法施行令 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/334CO0000000184/20261001_508CO0000000226), retrieved 2026-11-04 - claude-sonnet-5-5 — Machine translation, batch national-pension-act-enforcement-order-20261104T155001-008, translated 2026-11-05 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-pension-act-enforcement-order-20261104T155001-008, translated 2026-11-05 - This site's parser, version 224 — 国民年金法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-04