Sources#

Source ids [S#] / [R#] are carried verbatim from _research/individual-annuity.md (the citation ground truth for this product) and are frozen — never renumber. Unused sources are omitted, so the R-numbering has gaps: R1, R6, R7 and R8 of the research file are not cited by the product documents, because the cross-product reference library carries the same material in a fuller retrieval (REG-R10 for 平成8年大蔵省告示第48号 and its reset mechanics, REG-R11 for the 2018 table adoption, REG-R21 for the 日本アクチュアリー会 index and terms of use). All fifteen primary sources are listed, including the three whose PDFs downloaded but could not be text-extracted — they are cited exactly once, in the scope note of product-spec.md, as the carriers that were attempted and lost, and no other fact in this product’s documents rests on them. Access date for all sources: 2026-08-20. No sources were newly added at drafting. Cross-product [REG-R#] tags are listed in their own section at the end.

Primary product sources#

S1 — 第一生命保険株式会社, 「個人年金保険料税制適格特約条項（Ｓ60）」 (rider policy conditions)#

  • Publisher: 第一生命保険株式会社 (Dai-ichi Life)

  • Document: 個人年金保険料税制適格特約条項（Ｓ60）, 平成22年４月２日改正; extracted booklet pages 27–29 (3 pp. PDF)

  • Doc type: 特約条項 (rider policy conditions) — verbatim contract wording

  • URL: https://event.dai-ichi-life.co.jp/yakkan/15_2014_01_1/pdf/15_10343_027.pdf

  • Accessed: 2026-08-20. Retrieved: YES (full PDF downloaded, 3 pp., text extracted and read in full)

S2 — 第一生命保険株式会社, 「個人年金保険（2018）ご契約のしおり－約款」 (policy summary bound with policy conditions)#

  • Publisher: 第一生命保険株式会社

  • Document: ご契約のしおり－約款, 第4分冊, 2022年7月版, 112 pp.; contains 個人年金保険（2018）普通保険約款 (2021年9月17日改正), 個人年金保険料税制適格特約（Ｓ60）, 指定代理請求特約 (2022年7月2日改正) and the 未払年金の現価 commutation-factor table

  • Doc type: ご契約のしおり・約款

  • URL: https://dl-shiori.jp/shiori/no04/2207/04.pdf

  • Accessed: 2026-08-20. Retrieved: YES (full PDF downloaded, 112 pp., text extracted; the product, tax-rider, policy-conditions and 未払年金の現価 sections read)

S3 — 第一生命保険株式会社, 「“長生き”のための新しい個人年金保険 とんちん年金『ながいき物語』の発売について」 (news release)#

  • Publisher: 第一生命保険株式会社

  • Document: news release dated 2017年3月16日, registration code (登)C16P0565(2017.3.6)⑤, 4 pp.

  • Doc type: product news release (product outline, parameter table, specimen premiums)

  • URL: https://www.dai-ichi-life.co.jp/company/news/pdf/2016_090.pdf

  • Accessed: 2026-08-20. Retrieved: YES (full PDF downloaded, 4 pp., text extracted and read in full)

S4 — 三井住友海上あいおい生命保険株式会社, 「個人年金保険（5年ごと利差配当付・無選択加入特則付加）契約概要／注意喚起情報・ご契約のしおり・約款」#

  • Publisher: 三井住友海上あいおい生命保険株式会社 (Mitsui Sumitomo Aioi Life)

  • Document: booklet, document codes 【MS】B2193 【AD】92-193, 2017.09.01（改・一）, registration 登A（2018.4.2）, 140 pp.

  • Doc type: ご契約のしおり・約款 bound with 契約概要／注意喚起情報

  • URL: https://www.msa-life.co.jp/customer/msa/yakkan/2018-0420.pdf

  • Accessed: 2026-08-20. Retrieved: YES (full PDF downloaded, 140 pp., text extracted; the front-matter pages use a subset font that does not extract, but the whole body — product mechanics, tax rider, premium payment, grace, reinstatement, loans, dividends, tax treatment — extracted cleanly and was read)

S5 — 住友生命保険相互会社, 「平準払個人年金保険の保険料率の改定について」 (pricing-basis news release)#

  • Publisher: 住友生命保険相互会社 (Sumitomo Life)

  • Document: news release dated 2025年7月22日, 2 pp.

  • Doc type: pricing-basis news release

  • URL: https://www.sumitomolife.co.jp/about/newsrelease/pdf/2025/250722a.pdf (302-redirects to https://www.sumitomolife.co.jp/news/news_file/file/250722a.pdf)

  • Accessed: 2026-08-20. Retrieved: YES (full PDF downloaded, 2 pp., text extracted and read in full)

S6 — 住友生命保険相互会社, 「たのしみワンダフル」 (individual annuity product page)#

  • Publisher: 住友生命保険相互会社

  • Document: product page for 5年ごと利差配当付生存保障重視型個人年金保険(14)「たのしみワンダフル」 (bank-channel name 「たのしみ未来」); figures stated as at 2025年10月現在

  • Doc type: product page (consumer)

  • URL: https://www.sumitomolife.co.jp/lineup/select/shouhin/tanowan/ (redirects to https://www.sumitomolife.co.jp/lineup/shouhin/detail/tanowan.html)

  • Accessed: 2026-08-20. Retrieved: YES (fetched twice — once through a browser-UA HTML fetch and once through the markdown converter, to cross-check the parameter strings)

S7 — 住友生命保険相互会社, 「契約概要／注意喚起情報 兼 商品パンフレット（たのしみ未来 ほか）」#

  • Publisher: 住友生命保険相互会社

  • Document: 契約概要／注意喚起情報 兼 商品パンフレット, 14 pp.

  • Doc type: 契約締結前交付書面 (pre-contract disclosure) bound with the product pamphlet

  • URL: https://www.sumitomolife.co.jp/lineup/select/other/fi/t_mirai_shinkin/ta3.pdf (resolves to https://www.sumitomolife.co.jp/lineup/pdf/other/fi/t_mirai_shinkin/ta3.pdf)

  • Accessed: 2026-08-20. Retrieved: NO (partial) — the PDF downloaded cleanly (HTTP 200, 1.28 MB, 14 pp.) but is typeset entirely in subset CID fonts with no ToUnicode map; both pypdf extraction and the markdown-converting fetcher returned mojibake, and only isolated numerals survived. No parameter in this product’s documents is sourced to S7; the same insurer’s product page [S6] and rate release [S5] were used instead.

S8 — 日本生命保険相互会社, 「保険料率等の改定について」 (pricing-basis news release)#

  • Publisher: 日本生命保険相互会社 (Nippon Life / Nissay)

  • Document: news release dated 2024年11月21日, 4 pp.

  • Doc type: pricing-basis news release

  • URL: https://www.nissay.co.jp/news/2024/pdf/20241121b.pdf

  • Accessed: 2026-08-20. Retrieved: YES (full PDF downloaded, 4 pp., text extracted and read in full)

S9 — 日本生命保険相互会社, 「ニッセイ みらいのカタチ 年金保険」 (product page)#

  • Publisher: 日本生命保険相互会社

  • Document: product page; tax statements dated 2026年4月現在

  • Doc type: product page (consumer)

  • URL: https://www.nissay.co.jp/kojin/shohin/seiho/mirainokatachi/nenkin/

  • Accessed: 2026-08-20. Retrieved: YES (browser-UA HTML fetch, text extracted and read)

S10 — 日本生命保険相互会社, 「ニッセイ 長寿生存保険（低解約払戻金型）【Gran Age グランエイジ】」 (product page)#

  • Publisher: 日本生命保険相互会社

  • Document: product page; tax statements dated 2026年3月現在 / 2026年4月現在

  • Doc type: product page (consumer)

  • URL: https://www.nissay.co.jp/kojin/shohin/seiho/choju/

  • Accessed: 2026-08-20. Retrieved: YES (browser-UA HTML fetch, text extracted and read)

S11 — 日本生命保険相互会社, 「主な諸利率一覧（2012年４月２日以降販売商品）」 (rate disclosure)#

  • Publisher: 日本生命保険相互会社

  • Document: rate schedule PDF, rates stated as at 2026年4月2日, 5 pp.

  • Doc type: policyholder rate disclosure

  • URL: https://www.nissay.co.jp/keiyaku/oshirase/riyoritsu/pdf/riyoritu.pdf

  • Accessed: 2026-08-20. Retrieved: YES (full PDF downloaded, 5 pp., text extracted and read)

S12 — 明治安田生命保険相互会社, 「明治安田の長期運用年金」 (product page)#

  • Publisher: 明治安田生命保険相互会社 (Meiji Yasuda Life)

  • Document: product page for a 予定利率更新型 individual annuity; minimum-guarantee rate stated as at 2026年6月時点

  • Doc type: product page (consumer)

  • URL: https://www.meijiyasuda.co.jp/find3/shisankeisei/list/unyounenkin/

  • Accessed: 2026-08-20. Retrieved: YES (browser-UA HTML fetch, text extracted and read)

S13 — 明治安田生命保険相互会社, 「円貨建一時払商品に適用される予定利率」 (declared-rate disclosure)#

  • Publisher: 明治安田生命保険相互会社

  • Document: declared-rate page; rate window 2026年8月16日～2026年8月31日

  • Doc type: declared-rate disclosure

  • URL: https://www.meijiyasuda.co.jp/norapl/find/rate/yencommon/planned_interest_rate/

  • Accessed: 2026-08-20. Retrieved: YES (browser-UA HTML fetch, text extracted and read)

  • Scope caution carried from the research file: the products priced on this page are 一時払養老 and 一時払終身, not 一時払個人年金. It is cited only for the single-premium rate-setting mechanism, never for annuity parameters.

S14 — 東京海上日動あんしん生命保険株式会社, 「個人年金保険（5年ごと利差配当付・無選択加入特則付加）契約概要／注意喚起情報・ご契約のしおり・約款」#

  • Publisher: 東京海上日動あんしん生命保険株式会社 (Tokio Marine & Nichido Life)

  • Document: booklet, 2014.11改定, file A9902141102, 76 pp.

  • Doc type: ご契約のしおり・約款 bound with 契約概要／注意喚起情報

  • URL: https://www7.tmn-anshin.co.jp/yakkan/pdf/A9902141102.pdf

  • Accessed: 2026-08-20. Retrieved: NO (partial) — the PDF downloaded cleanly (HTTP 200, 10.8 MB, 76 pp.) but is set in subset CID fonts without a ToUnicode map and extraction produced mojibake across every page. No parameter in this product’s documents is sourced to S14; it is recorded to document that a sixth carrier was attempted.

S15 — 株式会社かんぽ生命保険, 「定期年金保険 ご契約のしおり・約款 2016.04版」#

  • Publisher: 株式会社かんぽ生命保険 (Japan Post Insurance)

  • Document: 約款 分冊1 of the 2016.04 edition (a back-number product), 10 pp.

  • Doc type: 約款 (policy conditions)

  • URL: https://www.jp-life.japanpost.jp/products/clause/pdf/teiki-nenkin/201604/nenkin_2016_04_yakkan_1.pdf (index at https://www.jp-life.japanpost.jp/products/clause/teiki-nenkin/index.html)

  • Accessed: 2026-08-20. Retrieved: NO (partial) — HTTP 200, 10 pp., same subset-CID-font problem; extraction produced mojibake. No parameter in this product’s documents is sourced to S15; it is recorded to document that a seventh carrier was attempted.

Regulatory and actuarial references#

R2 — 日本アクチュアリー会, 「標準生命表２０１８」 (the tables themselves)#

  • Publisher: 公益社団法人 日本アクチュアリー会 (Institute of Actuaries of Japan, IAJ)

  • Document: 標準生命表２０１８, 5 pp. PDF (cover plus four tables)

  • Doc type: mortality table (PDF)

  • URL: https://www.actuaries.jp/lib/standard-life-table/pdf/seimeihyo2018.pdf

  • Accessed: 2026-08-20. Retrieved: YES (full PDF downloaded, 5 pp., text extracted; the ℓx / dx / qx / e°x columns extract cleanly and are machine-readable). Cited here for the fact that the file contains exactly four tables — 生保標準生命表2018（死亡保険用）男/女 and 第三分野標準生命表2018 男/女 — and therefore no 年金開始後用 table.

R3 — 日本アクチュアリー会, 「標準生命表（Excel形式）」#

  • Publisher: 公益社団法人 日本アクチュアリー会

  • Document: seimeihyo960718.xlsx — one sheet, 130 age rows, 16 columns

  • Doc type: mortality tables (Excel)

  • URL: https://www.actuaries.jp/lib/standard-life-table/xlsx/seimeihyo960718.xlsx (linked from https://www.actuaries.jp/lib/standard-life-table/)

  • Accessed: 2026-08-20. Retrieved: YES (downloaded and parsed with openpyxl; qx values read directly). The only public, machine-readable source located for 生保標準生命表2007（年金開始後用）, which is this product’s payout-phase valuation table.

R4 — 日本アクチュアリー会, 「標準生命表の水準の妥当性について」 (news item)#

  • Publisher: 公益社団法人 日本アクチュアリー会

  • Document: news item dated 2025年12月18日

  • Doc type: annual adequacy confirmation

  • URL: https://www.actuaries.jp/info/20251218.html

  • Accessed: 2026-08-20. Retrieved: YES (browser-UA HTML fetch, full body read). Confirms continued application for FY2026 of 生保標準生命表2018（死亡保険用）, 第三分野標準生命表2018 and 生保標準生命表2007（年金開始後用）, each with its reasoning.

R5 — e-Gov 法令検索, 保険業法施行規則 第68条（標準責任準備金の対象契約）#

  • Publisher: デジタル庁 e-Gov 法令検索 — 保険業法施行規則, 平成8年大蔵省令第5号

  • Doc type: ministerial ordinance (article)

  • URL: https://laws.e-gov.go.jp/law/408M50000040005 (retrieved via the e-Gov API: https://laws.e-gov.go.jp/api/2/law_data/408M50000040005)

  • Accessed: 2026-08-20. Retrieved: YES (law data pulled as JSON through the e-Gov API v2 and Article 68 extracted; the HTML view is JS-rendered and was not used). Cited for the carve-out that keeps a contract inside the standard-reserve regime where its 約款 guarantees a 予定利率 floor at or above the 標準利率 applicable at issue — the provision a rate-resetting annuity design sits on.

R9 — e-Gov 法令検索, 所得税法 第76条（生命保険料控除）#

  • Publisher: デジタル庁 e-Gov 法令検索 — 所得税法, 昭和40年法律第33号

  • Doc type: primary legislation (article)

  • URL: https://laws.e-gov.go.jp/law/340AC0000000033 (retrieved via https://laws.e-gov.go.jp/api/2/law_data/340AC0000000033)

  • Accessed: 2026-08-20. Retrieved: YES (JSON via the e-Gov API v2; Article 76 extracted and paragraph 8 read). 第76条第8項 defines 新個人年金保険契約等 and carries two of the four tax-qualification conditions directly.

R10 — e-Gov 法令検索, 所得税法施行令 第183条・第211条・第212条#

  • Publisher: デジタル庁 e-Gov 法令検索 — 所得税法施行令, 昭和40年政令第96号

  • Doc type: Cabinet Order (articles)

  • URL: https://laws.e-gov.go.jp/law/340CO0000000096 (retrieved via https://laws.e-gov.go.jp/api/2/law_data/340CO0000000096)

  • Accessed: 2026-08-20. Retrieved: YES (JSON via the e-Gov API v2; the three articles extracted and read in full). This entry supplies the contract-design conditions (第211条), the payment-timing conditions (第212条) and the 雑所得 necessary-expense fraction (第183条) — and so resolves, for this product, the unverified note that the cross-product library carries against 所得税法施行令第211条 under REG-R43.

R11 — 国税庁, タックスアンサー No.1140「生命保険料控除」#

  • Publisher: 国税庁 (National Tax Agency)

  • Doc type: tax authority guidance

  • URL: https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1140.htm

  • Accessed: 2026-08-20. Retrieved: YES (browser-UA HTML fetch, full body read)

R12 — 国税庁, タックスアンサー No.1141「生命保険料控除の対象となる保険契約等」#

  • Publisher: 国税庁

  • Doc type: tax authority guidance

  • URL: https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1141.htm

  • Accessed: 2026-08-20. Retrieved: YES (browser-UA HTML fetch, full body read)

R13 — 国税庁, タックスアンサー No.1610「保険契約者(保険料の負担者)である本人が支払を受ける個人年金」#

  • Publisher: 国税庁

  • Doc type: tax authority guidance

  • URL: https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1610.htm

  • Accessed: 2026-08-20. Retrieved: YES (browser-UA HTML fetch, full body read)

R14 — 国税庁, タックスアンサー No.1620「相続等により取得した年金受給権に係る生命保険契約等に基づく年金の課税関係」#

  • Publisher: 国税庁

  • Doc type: tax authority guidance

  • URL: https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1620.htm

  • Accessed: 2026-08-20. Retrieved: YES (browser-UA HTML fetch, full body read)

R15 — 生命保険協会, 「２０２５年版 生命保険の動向」#

  • Publisher: 一般社団法人 生命保険協会 (Life Insurance Association of Japan, LIAJ)

  • Document: 生命保険の動向 2025年版, 33 pp.

  • Doc type: industry statistics

  • URL: https://www.seiho.or.jp/data/statistics/trend/pdf/all_2025.pdf

  • Accessed: 2026-08-20. Retrieved: YES (full PDF downloaded, 33 pp., text extracted; the individual-annuity section and the definitional footnotes read). This is the same document as REG-R31; the entry is kept here because the individual-annuity extraction — the 定額/変額 split, the 定義 of 契約高 for annuities (年金原資 before annuitisation, 責任準備金 after) and the denominator of the 解約・失効率 — is product-specific and does not appear in the cross-product entry.

R16 — 生命保険文化センター, 「個人年金保険」（主契約の種類）#

  • Publisher: 公益財団法人 生命保険文化センター (JILI)

  • Doc type: consumer education page (product taxonomy)

  • URL: https://www.jili.or.jp/knows_learns/kind/main/30.html

  • Accessed: 2026-08-20. Retrieved: YES (browser-UA HTML fetch, full body read). The market-wide taxonomy no single carrier’s documents can give: the four annuity types, the three deferral-phase death-benefit designs, typical annuity-start ages and minimum sizes, premium modes, 据置期間 practice, dividend types and the surrender rules on each side of annuitisation.

R17 — 生命保険文化センター, 「変額個人年金保険」（主契約の種類）#

  • Publisher: 公益財団法人 生命保険文化センター (JILI)

  • Doc type: consumer education page (product taxonomy)

  • URL: https://www.jili.or.jp/knows_learns/kind/main/28.html

  • Accessed: 2026-08-20. Retrieved: YES (browser-UA HTML fetch, full body read). Cited only for the scope boundary between this product and 変額個人年金保険.

Cross-product references ([REG-R#])#

[REG-R#] tags resolve against the Japan cross-product reference library references/regulatory-and-actuarial-references.md (its own R-numbering, R1–R47, frozen; research provenance in _research/regulatory-actuarial.md). Entries cited by the individual annuity documents:

  • REG-R1 — 保険業法 第3条: the 第一分野 / 第三分野 licence split. This product is 第一分野.

  • REG-R2 — 保険業法 第4条: 基礎書類, and why the 算出方法書 is unpublished — the reason every pricing-basis parameter here is std while 約款 facts carry [S#].

  • REG-R4 — 保険業法 第116条: the 責任準備金 obligation and the 標準責任準備金 delegation.

  • REG-R6 — 保険業法 第121条: the 保険計理人’s 意見書, the statutory demand behind the 1号収支分析.

  • REG-R7 — 保険業法施行規則 第68条: which contracts are standard-reserve contracts.

  • REG-R8 — 保険業法施行規則 第69条: the 保険料積立金 / 未経過保険料 / 払戻積立金 / 危険準備金 taxonomy.

  • REG-R9 — 保険業法施行規則 第30条の2: the four permitted surplus-distribution methods, and the honest limit that 三利源 is practice vocabulary, not regulatory language.

  • REG-R10 — 平成8年大蔵省告示第48号: 平準純保険料式, the table vintages by contract date, and every 標準利率 reset rule.

  • REG-R11 — 告示第48号改正 (2017): 標準生命表2018 from 2018-04-01, with 年金開始後用 expressly left on the 2007 table — the asymmetry this product’s two phases sit on.

  • REG-R12 — 告示改正 (2021): the extension of 標準責任準備金 to USD- and AUD-denominated contracts, cited only at the 外貨建年金 scope boundary.

  • REG-R14 — 保険会社向けの総合的な監督指針（本編）: the 契約締結前交付書面 content list, IV-1-12 on 契約者貸付 limits and on 自動振替貸付 as a policyholder election, and IV-1-9 on 低解約返戻金型.

  • REG-R15 — 経済価値ベースのソルベンシー規制の概要: ESR from 2026-03-31, the 100% trigger, 現在推計 + MOCE, 99.5%.

  • REG-R16 — ESR 政策ページ: the index to the 柱告示 PDFs, which were not opened — the reason the ESR contract-boundary rule is unverified in the technical notes.

  • REG-R17 — ソルベンシー・マージン比率: the superseded 200% threshold and market SMR levels.

  • REG-R18 — 標準生命表2018 PDF: the accumulation-phase valuation table (死亡保険用).

  • REG-R19 — 標準生命表 Excel 1996/2007/2018: the machine-readable 年金開始後用 table.

  • REG-R20 — 標準生命表2018 作成概要: the 2σ margin, the improvement allowance and the 保険年齢 basis — why a best-estimate basis is a std adjustment of a sourced table.

  • REG-R21 — 日本アクチュアリー会 索引と利用規約: redistribution is restricted, so jplib ships a std table citing REG-R18 / REG-R19 rather than a copy.

  • REG-R22 — 保険計理人の実務基準: the 1号収支分析 — at least ten future years, per segment.

  • REG-R23 — 監督指針 VI: the IAJ as 指定法人, the authority by which its table binds a statutory reserve.

  • REG-R31 — 生命保険の動向 2025年版: market mix and the 5.6% / 3.4% lapse rates.

  • REG-R32 — 全国実態調査 2024年度: 個人年金保険 household penetration and premium bands.

  • REG-R34 — 保険法 第51条: the statutory 免責 has no time limit; the 免責期間 is contractual.

  • REG-R35 — 保険法 第55条: the five-year contestability ceiling and one-month clock.

  • REG-R36 — 保険業法 第309条: the eight-day クーリング・オフ dispatch rule, scoped out here.

  • REG-R37 — 保険業法 第300条の2: 特定保険契約, why 変額 and 外貨建 annuities carry FIEA-grade conduct rules and this product does not.

  • REG-R38 — 消費者契約法 第4条: 断定的判断の提供, why an illustration splits 保証 from 非保証.

  • REG-R39 — 金融サービス提供法 第4条: 説明義務 over restrictions on cancellation.

  • REG-R40 — 生命保険契約者保護機構 Q&A: 90% of 責任準備金等; 高予定利率契約 detail unverified.

  • REG-R41 — 保険業法 第270条の3: the statutory delegation of the compensation rate.

  • REG-R43 — 所得税法 第76条: three ¥40,000 baskets capped at ¥120,000.

  • REG-R46 — タックスアンサー No.1755: 一時所得 versus 雑所得, and why the annuitisation-versus- commutation election is not a coin flip.

  • REG-R47 — IFRS 関連情報: IFRS 17 is voluntary in Japan; J-GAAP, ESR and IFRS are three distinct bases over one set of projected cash flows.

Provenance note#

Extraction details — which fact was read from which source, the section-level fact extraction, the carrier-by-carrier variation table, and the full gaps register (the current numeric 標準利率, the statutory status of the 年金受取人 = 被保険者 condition, the derived commutation discount rate, 有期年金 as a currently sold shape, 夫婦年金 contract mechanics, mortality improvement, lapse by duration, expense loadings and 一時払 rate levels) — live in _research/individual-annuity.md. That file is the citation ground truth for the S# and R# numbering used here.

On this page
Show Source