# 国民年金法施行令 / Order for Enforcement of the National Pension Act — 第六条の十二 (Article 6-12) This is the Markdown twin of https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12. 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: 第六条の十二 (Article 6-12) — address `art-6-12` - 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-6-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334CO0000000184/art-6-12 - 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. --- ### 第六条の十二 art-6-12 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12 · https://japanlaw.org/l/334CO0000000184/art-6-12 **第一項** 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の額は、その所得が生じた年の翌年の四月一日の属する年度分の市町村民税に係る地方税法第三百十三条第一項に規定する総所得金額、退職所得金額及び山林所得金額、同法附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額、同法附則第三十四条第四項に規定する長期譲渡所得の金額、同法附則第三十五条第五項に規定する短期譲渡所得の金額、同法附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額、外国居住者等所得相互免除法第八条第二項に規定する特例適用利子等の額、同条第四項に規定する特例適用配当等の額、租税条約等実施特例法第三条の二の二第十項に規定する条約適用利子等の額並びに同条第十二項に規定する条約適用配当等の額の合計額とする。 art-6-12/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12/par-1 · https://japanlaw.org/l/334CO0000000184/art-6-12/par-1 The amount of income prescribed in 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 the total of the following: the gross income, the amount of retirement income and the amount of timber income prescribed in Article 313, paragraph (1) of the Local Tax Act, for the municipal inhabitant tax for the fiscal year that includes April 1 of the year following the year in which the income arose; the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions of that Act; the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions of that Act; the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions of that Act; the amount of miscellaneous income, etc. relating to futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions of that Act; the amount of interest, etc. to which the special provisions apply prescribed in Article 8, paragraph (2) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.; the amount of dividends, etc. to which the special provisions apply prescribed in paragraph (4) of that Article; the amount of interest, etc. to which a tax treaty applies prescribed in Article 3-2-2, paragraph (10) of the Act on Special Provisions for the Enforcement of Tax Treaties; and the amount of dividends, etc. to which a tax treaty applies prescribed in paragraph (12) of that Article. machine translation, not official **第二項** 次の各号に該当する者については、当該各号に掲げる額を前項の規定によつて計算した額からそれぞれ控除するものとする。 art-6-12/par-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12/par-2 · https://japanlaw.org/l/334CO0000000184/art-6-12/par-2 For a person who falls under any of the following items, the amount listed in the relevant item is to be deducted from the amount calculated under the provisions of the preceding paragraph: machine translation, not official **一** 当該年度分の市町村民税につき、地方税法第三百十四条の二第一項第一号から第四号まで、第十号の二又は第十二号に規定する控除を受けた者については、当該雑損控除額、医療費控除額、社会保険料控除額、小規模企業共済等掛金控除額、配偶者特別控除額又は特定親族特別控除額に相当する額 art-6-12/par-2/item-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12/par-2/item-1 · https://japanlaw.org/l/334CO0000000184/art-6-12/par-2/item-1 for a person who received a deduction prescribed in Article 314-2, paragraph (1), items (i) through (iv), item (x)-2, or item (xii) of the Local Tax Act for the municipal inhabitant tax for the relevant fiscal year, the amount equivalent to the amount of the casualty loss deduction, the amount of the medical expense deduction, the amount of the social insurance premium deduction, the amount of the deduction for small enterprise-based mutual aid premiums and similar payments, the amount of the special spousal deduction, or the amount of the special deduction for a specified relative; machine translation, not official **二** 当該年度分の市町村民税につき、地方税法第三百十四条の二第一項第六号に規定する控除を受けた者についてはその控除の対象となつた障害者一人につき二十七万円（当該障害者が同号に規定する特別障害者である場合には、四十万円）、同項第八号に規定する控除を受けた者については当該控除を受けた者につき二十七万円、同項第八号の二に規定する控除を受けた者については当該控除を受けた者につき三十五万円、同項第九号に規定する控除を受けた者については当該控除を受けた者につき二十七万円 art-6-12/par-2/item-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12/par-2/item-2 · https://japanlaw.org/l/334CO0000000184/art-6-12/par-2/item-2 for a person who received a deduction prescribed in Article 314-2, paragraph (1), item (vi) of the Local Tax Act for the municipal inhabitant tax for the relevant fiscal year, 270,000 yen for each person with a disability who was the subject of the deduction (or 400,000 yen where that person with a disability is a person with a particular disability prescribed in that item); for a person who received a deduction prescribed in item (viii) of that paragraph, 270,000 yen for that person who received the deduction; for a person who received a deduction prescribed in item (viii)-2 of that paragraph, 350,000 yen for that person who received the deduction; and for a person who received a deduction prescribed in item (ix) of that paragraph, 270,000 yen for that person who received the deduction; machine translation, not official **三** 当該年度分の市町村民税につき、地方税法附則第六条第四項に規定する免除を受けた者については、当該免除に係る所得の額 art-6-12/par-2/item-3 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12/par-2/item-3 · https://japanlaw.org/l/334CO0000000184/art-6-12/par-2/item-3 for a person who received the exemption prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the Local Tax Act for the municipal inhabitant tax for the relevant fiscal year, the amount of income relating to that exemption. machine translation, not official --- ## Cites - art-6-12/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-6-12/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-6-12/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-6-12/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-6-12/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-6-12/par-1: 地方税法第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/art-313/par-1 · https://japanlaw.org/l/325AC0000000226/art-313/par-1 - art-6-12/par-1: 同法附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-5 - art-6-12/par-1: 同法附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4 - art-6-12/par-1: 同法附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-5 - art-6-12/par-1: 同法附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-4 - art-6-12/par-1: 外国居住者等所得相互免除法第八条第二項 → e-Gov law 337AC0000000144, 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — not held in this collection - art-6-12/par-1: 同条第四項 → e-Gov law 337AC0000000144, 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — not held in this collection - art-6-12/par-1: 租税条約等実施特例法第三条の二の二第十項 → e-Gov law 344AC0000000046, 第三条の二の二第十項 (Article 3-2-2, paragraph (10)), art-3-2-2/par-10 — not held in this collection - art-6-12/par-1: 同条第十二項 → e-Gov law 344AC0000000046, 第三条の二の二第十二項 (Article 3-2-2, paragraph (12)), art-3-2-2/par-12 — not held in this collection - art-6-12/par-2: 前項 → 国民年金法施行令 第六条の十二第一項 (Article 6-12, paragraph (1)), art-6-12/par-1 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12/par-1 · https://japanlaw.org/l/334CO0000000184/art-6-12/par-1 - art-6-12/par-2/item-1: 地方税法第三百十四条の二第一項第一号から第四号まで → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-1 - art-6-12/par-2/item-1: 地方税法第三百十四条の二第一項第一号から第四号まで → 地方税法 第三百十四条の二第一項第二号 (Article 314-2, paragraph (1), item (ii)), art-314-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-2 - art-6-12/par-2/item-1: 地方税法第三百十四条の二第一項第一号から第四号まで → 地方税法 第三百十四条の二第一項第三号 (Article 314-2, paragraph (1), item (iii)), art-314-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-3 - art-6-12/par-2/item-1: 地方税法第三百十四条の二第一項第一号から第四号まで → 地方税法 第三百十四条の二第一項第四号 (Article 314-2, paragraph (1), item (iv)), art-314-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-4 - art-6-12/par-2/item-1: 第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-10-2 - art-6-12/par-2/item-1: 第十二号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-12 - art-6-12/par-2/item-2: 地方税法第三百十四条の二第一項第六号 → 地方税法 第三百十四条の二第一項第六号 (Article 314-2, paragraph (1), item (vi)), art-314-2/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-6 - art-6-12/par-2/item-2: 同項第八号 → 地方税法 第三百十四条の二第一項第八号 (Article 314-2, paragraph (1), item (viii)), art-314-2/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-8 - art-6-12/par-2/item-2: 同項第八号の二 → 地方税法 第三百十四条の二第一項第八号の二 (Article 314-2, paragraph (1), item (viii-2)), art-314-2/par-1/item-8-2 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-8-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-8-2 - art-6-12/par-2/item-2: 同項第九号 → 地方税法 第三百十四条の二第一項第九号 (Article 314-2, paragraph (1), item (ix)), art-314-2/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-9 - art-6-12/par-2/item-3: 地方税法附則第六条第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-3251-226/art-6/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-4 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 国民年金法施行令 第六条の十二第二項 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12/par-2 · https://japanlaw.org/l/334CO0000000184/art-6-12/par-2 - 国民年金法施行令 附則第二条第一項（所得の額の計算に関する経過措置） — https://japanlaw.org/ja/national-pension-act-enforcement-order/suppl-4162-394/art-2/par-1 · https://japanlaw.org/l/334CO0000000184/suppl-4162-394/art-2/par-1 - 国民年金法施行令 附則第二条第二項（所得の額の計算に関する経過措置） — https://japanlaw.org/ja/national-pension-act-enforcement-order/suppl-4162-394/art-2/par-2 · https://japanlaw.org/l/334CO0000000184/suppl-4162-394/art-2/par-2 - 国民年金法施行令 附則第二条第二項（経過措置） — https://japanlaw.org/ja/national-pension-act-enforcement-order/suppl-5022-369/art-2/par-2 · https://japanlaw.org/l/334CO0000000184/suppl-5022-369/art-2/par-2 - 国民年金法施行令 附則第二条第二項（国民年金法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-pension-act-enforcement-order/suppl-5072-355/art-2/par-2 · https://japanlaw.org/l/334CO0000000184/suppl-5072-355/art-2/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-20261104T155001-006, translated 2026-11-05 - 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