# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条の四 (Article 4-4) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第四条の四 (Article 4-4)（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） — address `art-4-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-4-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-4-4 - 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. --- ### 第四条の四（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） — Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Property Accumulation Savings Contracts caption: machine translation, not official art-4-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-4-4 · https://japanlaw.org/l/332AC0000000026/art-4-4 **第一項** 勤労者財産形成促進法第二条第一号に規定する勤労者（第三項において「勤労者」という。）が、同法第六条第一項、第二項又は第四項に規定する勤労者財産形成貯蓄契約、勤労者財産形成年金貯蓄契約又は勤労者財産形成住宅貯蓄契約（第三項において「勤労者財産形成貯蓄契約等」という。）に係る生命保険若しくは損害保険又は生命共済に係る契約（次項において「勤労者財産形成貯蓄保険契約等」という。）に基づき支払を受ける差益（当該勤労者財産形成貯蓄契約に基づき支払われる一時金のうち満期返戻金等として政令で定めるものの額から当該生命保険若しくは損害保険に係る保険料の金額又は生命共済に係る共済掛金の額の合計額を控除した残額又は第四条の二第一項第四号若しくは第四条の三第一項第四号に規定する差益をいう。）については、所得税法第二十三条第一項に規定する利子等とみなして、同法及びこの章の規定を適用する。 art-4-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-1 With regard to the gain received by a wage earner prescribed in Article 2, item (i) of the Workers' Property Accumulation Promotion Act (referred to in paragraph (3) as a "wage earner") under a contract for life insurance or casualty insurance or life mutual aid (referred to in the following paragraph as a "workers' property accumulation savings insurance contract, etc.") pertaining to a workers' property accumulation savings contract, workers' property accumulation pension savings contract, or workers' property accumulation housing savings contract prescribed in Article 6, paragraph (1), (2), or (4) of that Act (referred to in paragraph (3) as a "workers' property accumulation savings contract, etc.") (meaning the balance remaining after deducting the total of the amount of premiums for the life insurance or casualty insurance or the amount of mutual aid premiums for the life mutual aid from the amount of the lump-sum payments specified by Cabinet Order as maturity refunds, etc., out of the lump-sum payments paid under the workers' property accumulation savings contract, or the gain prescribed in Article 4-2, paragraph (1), item (iv) or Article 4-3, paragraph (1), item (iv)), the provisions of the Income Tax Act and this Chapter apply by deeming the gain to be interest and similar income prescribed in Article 23, paragraph (1) of that Act. machine translation, not official **第二項** 勤労者財産形成貯蓄保険契約等に係る生命保険若しくは損害保険の保険料又は生命共済の共済掛金については、所得税法第七十六条第一項から第四項まで及び第七十七条第一項の規定は、適用しない。 art-4-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-4-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-2 The provisions of Article 76, paragraphs (1) through (4) and Article 77, paragraph (1) of the Income Tax Act do not apply to premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid pertaining to a workers' property accumulation savings insurance contract, etc. machine translation, not official **第三項** 勤労者が、勤労者財産形成貯蓄契約等に基づき購入した証券投資信託（その設定に係る受益権の募集が第三条第一項第二号に規定する公募により行われたものに限る。）の受益権につき、当該証券投資信託の終了（当該証券投資信託の信託の併合に係るものである場合にあつては、当該証券投資信託の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は一部の解約があつた場合において、当該終了又は一部の解約により交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち当該証券投資信託について信託されている金額（当該証券投資信託の受益権に係る部分の金額に限る。）に達するまでの金額は、第三十七条の十一第四項の規定にかかわらず、当該金額を同条第一項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなして、所得税法及びこの章の規定を適用する。 art-4-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-4-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-3 Where, with regard to beneficial interests in a securities investment trust (limited to one whose public offering of beneficial rights pertaining to its establishment was conducted by way of public offering prescribed in Article 3, paragraph (1), item (ii)) purchased by a wage earner under a workers' property accumulation savings contract, etc., there has been a termination of the securities investment trust (where it pertains to a merger of trusts of the securities investment trust, limited to a termination pertaining to a merger of trusts in which assets other than beneficial interests in the trust newly formed by the merger of trusts (excluding money or other assets delivered as consideration based on a demand for purchase made by a beneficiary of the securities investment trust who objects to the merger of trusts) have been delivered to the beneficiaries of the securities investment trust) or a partial cancellation thereof, the provisions of the Income Tax Act and this Chapter apply by deeming the amount, out of the total of the amount of money and the value of assets other than money delivered as a result of the termination or partial cancellation, up to the amount entrusted for the securities investment trust (limited to the amount of the part pertaining to the beneficial interests in the securities investment trust), to be the revenue pertaining to income from the transfer, etc. of listed shares, etc. prescribed in Article 37-11, paragraph (1), notwithstanding the provisions of paragraph (4) of that Article. machine translation, not official --- ## Cites - art-4-4/par-1: 勤労者財産形成促進法第二条第一号 → e-Gov law 346AC0000000092, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection - art-4-4/par-1: 同法第六条第一項 → e-Gov law 346AC0000000092, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection - art-4-4/par-1: 第二項 → e-Gov law 346AC0000000092, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection - art-4-4/par-1: 第四項 → e-Gov law 346AC0000000092, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection - art-4-4/par-1: 所得税法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/art-23/par-1 - art-4-4/par-1: 第四条の三第一項第四号 → 租税特別措置法 第四条の三第一項第四号 (Article 4-3, paragraph (1), item (iv)), art-4-3/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1/item-4 - art-4-4/par-1: 第四条の二第一項第四号 → 租税特別措置法 第四条の二第一項第四号 (Article 4-2, paragraph (1), item (iv)), art-4-2/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1/item-4 - art-4-4/par-1: 第三項 → 租税特別措置法 第四条の四第三項 (Article 4-4, paragraph (3)), art-4-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-3 - art-4-4/par-1: 次項 → 租税特別措置法 第四条の四第二項 (Article 4-4, paragraph (2)), art-4-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-2 - art-4-4/par-2: 所得税法第七十六条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-4-4/par-2: 所得税法第七十六条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-4-4/par-2: 所得税法第七十六条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-4-4/par-2: 所得税法第七十六条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 - art-4-4/par-2: 第七十七条第一項 → 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 - art-4-4/par-3: 第三条第一項第二号 → 租税特別措置法 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-2 - art-4-4/par-3: 同条第一項 → 租税特別措置法 第三十七条の十一第一項 (Article 37-11, paragraph (1)), art-37-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-1 - art-4-4/par-3: 第三十七条の十一第四項 → 租税特別措置法 第三十七条の十一第四項 (Article 37-11, paragraph (4)), art-37-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第四条の四第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-005, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-001, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07