Article 183Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities under Life Insurance Contracts, etc.

一The amount of surplus distributed, or of rebate received, on or after the day on which payment of that annuity begins under the life insurance contract, etc. that forms the basis of payment of that annuity is included in gross revenue pertaining to miscellaneous income for that year;

二The amount calculated by multiplying the amount of that annuity received in that year by the proportion that the amount listed in (b) accounts for in the amount listed in (a) is included in necessary expenses in the calculation of the amount of miscellaneous income for that year.

イThe amount prescribed respectively in the following for the following categories of annuity:

（１）An annuity for which the total amount payable has been determined on the day payment begins: that total amount payable;

（２）An annuity for which the total amount payable has not been determined on the day payment begins: the estimated total amount payable calculated in accordance with the provisions of Article 82-3, paragraph (2) (Amount to Be Deducted from the Amount of Defined-Benefit Corporate Pension);

ロThe total amount of insurance premiums or installments pertaining to that life insurance contract, etc.;

三If the life insurance contract, etc. provides for the payment of a lump sum in addition to an annuity, the total amount of insurance premiums or installments set out in (b) of the preceding item is the amount calculated by multiplying the total amount of insurance premiums or installments pertaining to that life insurance contract, etc. by the ratio of the total amount payable or the estimated total amount payable specified in (a), (1) or (2) of that item to the sum of that total amount payable or estimated total amount payable and the amount of that lump sum.

四The ratio prescribed in the preceding two items is to be calculated to two decimal places, rounding up any digits at the third decimal place or below.

一The amount of surplus distributed or rebate received under the life insurance contract, etc. that forms the basis of the payment of that lump sum, which is received together with that lump sum or after receipt of payment of that lump sum, is to be included in the gross revenue pertaining to occasional income for that year;

二The total amount of insurance premiums or installments pertaining to the life insurance contract, etc. (including the assets set out in Article 82-3, paragraph (1), item (ii), (a) through (i) and the assets to be applied to the assets managed per individual prescribed in Article 2, paragraph (12) (Definitions) of the Defined Contribution Pension Act that were transferred pursuant to the provisions of Article 54, paragraph (1) (Transfer of Assets from Other Systems), Article 54-2, paragraph (1) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment) or Article 74-2, paragraph (1) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment or Residual Assets) of that Act; the same applies in paragraph (4)) is to be included in the amount expended in calculating the amount of occasional income for that year; provided, however, that the total amount of the following installments, amounts, participant of a corporate-type pension plan's contribution or participant of an individual-type pension plan's contribution is not to be included in that amount expended:

イInstallments borne by a fund member prescribed in Article 72, paragraph (2) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation), pertaining to a lump sum payment under the provisions of Chapter IX (Employees' Pension Funds and the Pension Fund Association) of the former Employees' Pension Insurance Act (excluding that prescribed in that paragraph);

ロWhere the amount of a lump sum received under the plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act (excluding that set out in Article 31, item (iii) of the Act) includes an amount equivalent to the portion pertaining to the assets set out in Article 82-3, paragraph (1), item (ii), (a) through (i), the amount borne by a member prescribed in Article 31, item (iii) of the Act that pertains to that amount;

ハWhere the amount of a lump sum received under the provisions set out in Article 72, paragraph (3), item (v), (a) through (c) (excluding that set out in that item) includes an amount equivalent to the portion pertaining to the assets set out in Article 82-3, paragraph (1), item (ii), (a) through (i), the amount borne by a member prescribed in Article 72, paragraph (3), item (v) that pertains to that amount;

ニInstallments pertaining to a cancellation refund prescribed in Article 12, paragraph (1) (Cancellation Refund) of the Small Enterprise Mutual Relief Projects Act (excluding those set out in Article 72, paragraph (3), item (iii), (b) and (c)), under the small enterprise mutual aid contract prescribed in (a) of that item;

ホThe participant of a corporate-type pension plan's contribution prescribed in Article 3, paragraph (3), item (vii)-2 (Approval of Rules) of the Defined Contribution Pension Act and the participant of an individual-type pension plan's contribution prescribed in Article 55, paragraph (2), item (iv) (Approval of Rules) of that Act, pertaining to the lump-sum withdrawal payment prescribed in Article 2-2, paragraph (2) and Article 3, paragraph (2) (Lump-Sum Withdrawal Payment) of the Supplementary Provisions of that Act;

三If the life insurance contract, etc. provides for the payment of an annuity in addition to a lump sum, the total amount of insurance premiums or installments prescribed in the preceding item is the amount equivalent to the amount obtained by deducting, from the total amount of insurance premiums or installments pertaining to that life insurance contract, etc., the amount calculated by multiplying that total amount of insurance premiums or installments by the ratio prescribed in item (iii) of the preceding paragraph.

一Life insurance contracts (meaning insurance policies concluded by a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article; the same applies in item (iii), (b) and in paragraph (1) of the following Article), former postal life insurance policies (meaning former postal life insurance policies prescribed in Article 30, item (i) (Insurance Proceeds, Monetary Damages, etc. Treated as Nontaxable)), and contracts pertaining to life mutual aid;

二Retirement allowance mutual aid contracts prescribed in Article 73, paragraph (1), item (i) (Requirements for Specified Retirement Allowance Mutual Aid Organizations);

三The following contracts concerning retirement pensions:

イTrust contracts;

ロLife insurance contracts;

ハContracts pertaining to life mutual aid;

四Plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of the Defined-Benefit Corporate Pension Act;

五Contracts prescribed in Article 75, paragraph (2), item (i) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act;

六Corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of the Defined Contribution Pension Act and individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act.

一Of the installments paid to a corporation that has received rescission of approval under the provisions of Article 75, paragraph (1) (Rescission of Approval of Specified Retirement Allowance Mutual Aid Organizations, etc.) or whose approval has lapsed under the provisions of paragraph (3) of that Article, based on the retirement allowance mutual aid contract set out in item (ii) of the preceding paragraph; the installments paid under plan rules that have received rescission of approval under the provisions of Article 102, paragraph (3) or (6) (Supervision of Employers, etc. or the Federation) of the Defined-Benefit Corporate Pension Act, being the plan rules pertaining to the contract-type corporate pension prescribed in those provisions to which that rescission pertains; the installments paid under the rules prescribed in Article 11, paragraph (1) (Matters Specified in the Rules of a Fund) of the Defined-Benefit Corporate Pension Act of a corporate pension fund prescribed in Article 102, paragraph (6) of that Act that has received an order of dissolution under the provisions of that paragraph; and the installments or insurance premiums paid, under the contract prescribed in Article 76, paragraph (2), item (i) of this Order pertaining to that rescission, to a trust company, etc. prescribed in Article 76, paragraph (2), item (i) (Lump-Sum Payments Based on Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed to Constitute Severance Pay or Other Such Compensation) that has received rescission of approval under the provisions of Article 18, paragraph (1) (Rescission of Approval of Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the amount of those paid before receiving that rescission or order or before that lapse (excluding those falling under the following item, and where, among the amount of those installments or insurance premiums, there is an amount borne by a member prescribed in Article 31, item (iii) of the Act, Article 35, paragraph (3), item (iii) of the Act, Article 72, paragraph (3), item (v) or Article 82-2, paragraph (2), item (v) (Annuities Treated as Public Pension or Retirement Package) (where that amount includes an amount equivalent to the portion borne by that member pertaining to the assets set out in Article 82-3, paragraph (1), item (ii), (a) through (i), the amount after deducting that amount), or an amount borne by a person who rendered service prescribed in Article 72, paragraph (3), item (iv) or Article 82-2, paragraph (2), item (iv), the amount after deducting those amounts);

二The amount of the following insurance premiums or installments (excluding those included in revenue pertaining to salary income pursuant to the provisions of Article 65 (Treatment of Contributions Under Non-Qualified Retirement Allowance Mutual Aid Contracts, etc.)):

イInsurance premiums or installments pertaining to the benefits set out in Article 76, paragraph (1), item (ii) or paragraph (2), item (ii);

ロInstallments pertaining to a lump sum payment under the provisions of Chapter IX of the former Employees' Pension Insurance Act (excluding that prescribed in Article 72, paragraph (2)) (limited, where the amount of those installments includes an amount borne by a fund member prescribed in that paragraph, to the portion equivalent to the amount after deducting that amount);

ハInstallments pertaining to a lump sum received under the plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of the Defined-Benefit Corporate Pension Act (excluding that set out in Article 31, item (iii) of the Act) (limited, where the amount of those installments includes an amount borne by a member prescribed in that item, to the portion equivalent to the amount after deducting that amount);

ニInstallments or insurance premiums pertaining to a lump sum received under a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act (excluding that set out in Article 72, paragraph (3), item (iv)) (limited, where the amount of those installments or insurance premiums includes an amount borne by a person who rendered service prescribed in that item, to the portion equivalent to the amount after deducting that amount);

ホInstallments pertaining to a lump sum received under the provisions set out in Article 72, paragraph (3), item (v), (a) through (c) (excluding that set out in that item) (limited, where the amount of those installments includes an amount borne by a member prescribed in that item, to the portion equivalent to the amount after deducting that amount);

ヘInstallments pertaining to the lump-sum withdrawal payment prescribed in Article 2-2, paragraph (2) and Article 3, paragraph (2) of the Supplementary Provisions of the Defined Contribution Pension Act (limited, where the amount of those installments includes the amount of the participant of a corporate-type pension plan's contribution prescribed in Article 3, paragraph (3), item (vii)-2 of that Act or the amount of the participant of an individual-type pension plan's contribution prescribed in Article 55, paragraph (2), item (iv) of that Act, to the portion equivalent to the amount after deducting those amounts);

トInstallments pertaining to a cancellation refund prescribed in Article 16, paragraph (1) (Cancellation Refund) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act or a similar benefit provided by a specified retirement allowance mutual aid organization prescribed in Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations);

三Of the insurance premiums or installments pertaining to the life insurance contract, etc. that an individual carrying on a business or a corporation has expended for employees of that individual in relation to that business or employees of that corporation (including officers; the same applies in paragraph (3), item (i) of the following Article), and that are included in necessary expenses or deductible expenses in calculating the amount of real property income, the amount of business income or the amount of timber income of that individual in relation to that business, or the amount of income for each business year of that corporation, the amount of those not included in the revenue pertaining to salary income of those employees (excluding those set out in the preceding two items);

四The amount of surplus or rebate in the case where, before the date of commencement of payment of that annuity or before the date of payment of that lump sum, a distribution of surplus or a rebate was received under that life insurance contract, etc., or surplus distributed or rebate received under that life insurance contract, etc. was applied to the payment of those insurance premiums or installments.