Article 185Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc. Pertaining to Inheritance, etc.
第百八十五条（相続等に係る生命保険契約等に基づく年金に係る雑所得の金額の計算）
Where a Resident who receives payment of an annuity under a life insurance contract, etc. prescribed in Article 183, paragraph (3) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities under Life Insurance Contracts, etc.) (hereinafter referred to as "life insurance contract, etc." in this paragraph and the following paragraph) (an annuity meaning that prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) falls under an insurance beneficiary, etc. in relation to that annuity (limited to an annuity in respect of the right to which Article 24 (Valuation of Rights Relating to Periodic Payments) of the Inheritance Tax Act prior to the amendment by Article 3 (Partial Amendment of the Inheritance Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) (referred to as the "former Inheritance Tax Act" in paragraph (1) of the following Article) applies (referred to as an "annuity valued under the former inheritance tax rules" in the following paragraph)), the calculation of the amount of miscellaneous income pertaining to that annuity for that Resident for the year in which the Resident receives payment thereof is, notwithstanding the provisions of Article 183, paragraph (1), as follows:
第百八十三条第三項（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する生命保険契約等（以下この項及び次項において「生命保険契約等」という。）に基づく年金（同条第一項に規定する年金をいう。以下この条において同じ。）の支払を受ける居住者が、当該年金（当該年金に係る権利につき所得税法等の一部を改正する法律（平成二十二年法律第六号）第三条（相続税法の一部改正）の規定による改正前の相続税法（次条第一項において「旧相続税法」という。）第二十四条（定期金に関する権利の評価）の規定の適用があるもの（次項において「旧相続税法対象年金」という。）に限る。）に係る保険金受取人等に該当する場合には、当該居住者のその支払を受ける年分の当該年金に係る雑所得の金額の計算については、第百八十三条第一項の規定にかかわらず、次に定めるところによる。
Of the amount of a term-certain annuity received in that year (meaning an annuity for which the total amount payable (meaning, of the total amount of the annuity specified in the life insurance contract, etc. that forms the basis of payment of the annuity, the amount that the Resident receives, excluding the amount of the portion equivalent to the amount of surplus distributed or rebate received under that life insurance contract, etc. on or after the payment start date; the same applies hereinafter in this Article) is fixed on the date of commencement of payment of the annuity (where the person who receives payment of the annuity on that date is a person other than the Resident, the date on which the Resident first receives payment of the annuity; hereinafter referred to as the "payment start date" in this paragraph and the following paragraph); the same applies hereinafter in this paragraph and the following paragraph) (excluding the amount to be included in gross revenue pursuant to the provisions of item (vii)), the amount specified respectively in the following for the following categories of term-certain annuity is to be included in the gross revenue pertaining to miscellaneous income for that year:
その年に支払を受ける確定年金（年金の支払開始の日（その日において年金の支払を受ける者が当該居住者以外の者である場合には、当該居住者が最初に年金の支払を受ける日。以下この項及び次項において「支払開始日」という。）において支払総額（年金の支払の基礎となる生命保険契約等において定められている年金の総額のうち当該居住者が支払を受ける金額をいい、支払開始日以後に当該生命保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額に相当する部分の金額を除く。以下この条において同じ。）が確定している年金をいう。以下この項及び次項において同じ。）の額（第七号の規定により総収入金額に算入される金額を除く。）のうち次に掲げる確定年金の区分に応じそれぞれ次に定める金額は、その年分の雑所得に係る総収入金額に算入する。
A term-certain annuity for which the number of years remaining (meaning the number of years of the remaining period as of the payment start date for that Resident, rounding up any fraction of less than one year; the same applies hereinafter in this Article) is 10 years or less: the sum of the amounts corresponding to the annuity paid (meaning the amount calculated by multiplying the calculated amount by the number of months pertaining to the amount of the annuity received and dividing the product by 12; the same applies hereinafter in this paragraph and the following paragraph) pertaining to the amount calculated by multiplying the amount per taxable unit (meaning the amount calculated by dividing the amount calculated by multiplying the total amount payable of that term-certain annuity by 40/100 (30/100 where the number of years remaining is five years or less) by the number of taxable units (meaning the number calculated by multiplying the number of years remaining by the number of years obtained by deducting one year from the number of years remaining and dividing the product by two)) by the elapsed years (meaning the number of years from the payment start date to the date of receipt of payment, rounding down any fraction of less than one year; the same applies hereinafter in this paragraph and the following paragraph);
残存期間年数（当該居住者に係る支払開始日におけるその残存期間に係る年数をいい、当該年数に一年未満の端数を生じたときは、これを切り上げた年数をいう。以下この条において同じ。）が十年以下の確定年金 一課税単位当たりの金額（当該確定年金の支払総額に百分の四十（残存期間年数が五年以下である場合には、百分の三十）を乗じて計算した金額を課税単位数（残存期間年数に当該残存期間年数から一年を控除した年数を乗じてこれを二で除して計算した数をいう。）で除して計算した金額をいう。）に経過年数（支払開始日からその支払を受ける日までの年数をいい、当該年数に一年未満の端数を生じたときは、これを切り捨てた年数をいう。以下この項及び次項において同じ。）を乗じて計算した金額に係る支払年金対応額（当該計算した金額にその支払を受ける年金の額に係る月数を乗じてこれを十二で除して計算した金額をいう。以下この項及び次項において同じ。）の合計額
A term-certain annuity for which the number of years remaining exceeds 10 years and is 55 years or less: the sum of the amounts specified respectively in the following for the following categories of cases on the date of receipt of payment of that term-certain annuity:
Where the date of receipt of payment is a date within the specified period (meaning the period from the payment start date until the date on which the number of years obtained by deducting the adjustment years from the number of years remaining has elapsed; the same applies in (b)): the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the total amount payable of that term-certain annuity by the total number of units (meaning the number calculated by multiplying the number of years obtained by deducting the adjustment years from the number of years remaining by that number of years remaining) (referred to as the "amount per unit" in (b));
Where the date of receipt of payment is after the end date of the specified period: the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying the amount per unit pertaining to that term-certain annuity by the number of years obtained by deducting, from the number of years remaining, the number of years obtained by adding one year to the adjustment years;
A term-certain annuity for which the number of years remaining exceeds 55 years: the sum of the amounts specified respectively in the following for the following categories of cases on the date of receipt of payment of that term-certain annuity:
Where the date of receipt of payment is a date within the period until the date on which 27 years have elapsed from the payment start date: the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the total amount payable of that term-certain annuity by the number of specified units (meaning the number calculated by multiplying the number of years remaining by 27) (referred to as the "amount per specified unit" in (c));
Where the date of receipt of payment is after the date on which 27 years have elapsed from the payment start date: the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying the amount per specified unit pertaining to that term-certain annuity by 26;
その支払を受ける日が支払開始日から二十七年を経過する日後である場合 当該確定年金に係る一特定単位当たりの金額に二十六を乗じて計算した金額に係る支払年金対応額
Of the amount of a whole-life annuity received in that year (meaning, of annuities for which the total amount payable is not fixed on the payment start date, a whole-life annuity that is paid only during the lifetime of the person covered by the contract (meaning a person whose survival is a condition of payment under the life insurance contract, etc. that forms the basis of payment of the annuity; the same applies hereinafter in this paragraph); the same applies hereinafter in this paragraph and the following paragraph) (excluding the amount to be included in gross revenue pursuant to the provisions of item (vii)), the amount specified respectively in the following for the following categories of whole-life annuity is to be included in the gross revenue pertaining to miscellaneous income for that year:
A whole-life annuity for which the life expectancy at the payment start date (meaning the life expectancy for that person covered by the contract as of the payment start date, as specified in the Appended Table; the same applies hereinafter in this Article) is 10 years or less: the sum of the amounts specified respectively in the following for the following cases on the date of receipt of payment of that whole-life annuity:
Where the date of receipt of payment is a date within the life expectancy period (meaning the period from the payment start date until the date on which the life expectancy at the payment start date has elapsed; the same applies hereinafter in this paragraph and in item (ii) of the following paragraph): the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying by the elapsed years the amount (referred to as the "amount per taxable unit" in (a)) calculated by dividing, by the number of taxable units (meaning the number calculated by multiplying the life expectancy at the payment start date by the number of years obtained by deducting one year from that life expectancy at the payment start date and dividing the product by two), the amount calculated by multiplying the estimated total amount payable of that whole-life annuity (meaning the amount calculated by multiplying the contract annual amount (meaning, of the annual amount of the annuity specified in the life insurance contract, etc. that forms the basis of payment of the annuity, the amount that the Resident receives, excluding the amount of the portion equivalent to the amount of surplus distributed or rebate received under that life insurance contract, etc. on or after the payment start date; the same applies hereinafter in this paragraph and the following paragraph) by the life expectancy at the payment start date; the same applies hereinafter in this item and in item (ii) of the following paragraph) by 40/100 (30/100 where the life expectancy at the payment start date is five years or less);
その支払を受ける日が余命期間（その支払開始日から支払開始日余命年数を経過する日までの期間をいう。以下この項及び次項第二号において同じ。）内の日である場合 当該終身年金の支払総額見込額（契約年額（年金の支払の基礎となる生命保険契約等において定められている年金の年額のうち当該居住者が支払を受ける金額をいい、支払開始日以後に当該生命保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額に相当する部分の金額を除く。以下この項及び次項において同じ。）に支払開始日余命年数を乗じて計算した金額をいう。以下この号及び同項第二号において同じ。）に百分の四十（支払開始日余命年数が五年以下である場合には、百分の三十）を乗じて計算した金額を課税単位数（支払開始日余命年数に当該支払開始日余命年数から一年を控除した年数を乗じてこれを二で除して計算した数をいう。）で除して計算した金額（イにおいて「一課税単位当たりの金額」という。）に経過年数を乗じて計算した金額に係る支払年金対応額
If the day on which the payment is received falls after the last day of the life expectancy period: the amount corresponding to the annuity paid relating to the amount calculated by multiplying the amount per taxable unit pertaining to that whole-life annuity by the number of years obtained by deducting one year from the life expectancy at the payment start date;
その支払を受ける日が余命期間の終了の日後である場合 当該終身年金に係る一課税単位当たりの金額に支払開始日余命年数から一年を控除した年数を乗じて計算した金額に係る支払年金対応額
A whole-life annuity for which the life expectancy at the payment start date exceeds 10 years and is 55 years or less: the sum of the amounts specified respectively in the following for the following cases on the date of receipt of payment of that whole-life annuity:
Where the date of receipt of payment is a date within the specified period (meaning the period from the payment start date until the date on which the number of years obtained by deducting the adjustment years from the life expectancy at the payment start date has elapsed; the same applies in (b)): the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the estimated total amount payable of that whole-life annuity by the total number of units (meaning the number calculated by multiplying the number of years obtained by deducting the adjustment years from the life expectancy at the payment start date by that life expectancy at the payment start date) (referred to as the "amount per unit" in (b));
Where the date of receipt of payment is after the end date of the specified period: the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying the amount per unit pertaining to that whole-life annuity by the number of years obtained by deducting, from the life expectancy at the payment start date, the number of years obtained by adding one year to the adjustment years;
A whole-life annuity for which the life expectancy at the payment start date exceeds 55 years: the sum of the amounts specified respectively in the following for the following cases on the date of receipt of payment of that whole-life annuity:
Where the date of receipt of payment is a date within the period until the date on which 27 years have elapsed from the payment start date: the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the estimated total amount payable of that whole-life annuity by the number of specified units (meaning the number calculated by multiplying the life expectancy at the payment start date by 27) (referred to as the "amount per specified unit" in (c));
Where the date of receipt of payment is after the date on which 27 years have elapsed from the payment start date: the amount corresponding to the annuity paid pertaining to the amount calculated by multiplying the amount per specified unit pertaining to that whole-life annuity by 26;
その支払を受ける日が支払開始日から二十七年を経過する日後である場合 当該終身年金に係る一特定単位当たりの金額に二十六を乗じて計算した金額に係る支払年金対応額
Of the amount of a term annuity received in that year (meaning, of annuities for which the total amount payable is not fixed on the payment start date, a term annuity under which, if the person covered by the contract dies within its period (hereinafter referred to as the "payment period" in this item and in item (iii) of the following paragraph), payment is not made for the payment period after the death; the same applies hereinafter in this item and in item (iii) of the following paragraph) (excluding the amount to be included in gross revenue pursuant to the provisions of item (vii)), the amount calculated pursuant to the provisions of item (i) by deeming that term annuity to be a term-certain annuity whose number of years remaining is the number of years pertaining to that payment period (rounding up any fraction of less than one year; hereinafter referred to as the "number of years in the payment period" in this item and in item (iii) of the following paragraph) and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that term annuity by the number of months pertaining to that payment period and dividing the product by 12) is to be included in the gross revenue pertaining to miscellaneous income for that year; provided, however, that where that number of years in the payment period exceeds the life expectancy at the payment start date, the amount calculated pursuant to the provisions of the preceding item by deeming that term annuity to be a whole-life annuity whose estimated total amount payable (meaning the estimated total amount payable prescribed in (a), (1) of the preceding item) is the amount calculated by multiplying the contract annual amount of that term annuity by the life expectancy at the payment start date is to be included in the gross revenue pertaining to miscellaneous income for that year;
その年に支払を受ける有期年金（その支払開始日において支払総額が確定していない年金のうち、有期の年金で契約対象者がその期間（以下この号及び次項第三号において「支払期間」という。）内に死亡した場合にはその死亡後の支払期間につき支払を行わないものをいう。以下この号及び同項第三号において同じ。）の額（第七号の規定により総収入金額に算入される金額を除く。）のうち当該有期年金について当該支払期間に係る年数（当該年数に一年未満の端数を生じたときは、これを切り上げた年数。以下この号及び同項第三号において「支払期間年数」という。）を残存期間年数とし、支払総額見込額（当該有期年金の契約年額に当該支払期間に係る月数を乗じてこれを十二で除して計算した金額をいう。）を支払総額とする確定年金とみなして第一号の規定の例により計算した金額は、その年分の雑所得に係る総収入金額に算入する。ただし、当該支払期間年数が支払開始日余命年数を超える場合には、当該有期年金について当該有期年金の契約年額に当該支払開始日余命年数を乗じて計算した金額を支払総額見込額（前号イ（１）に規定する支払総額見込額をいう。）とする終身年金とみなして前号の規定の例により計算した金額を、その年分の雑所得に係る総収入金額に算入する。
Of the amount of a specified whole-life annuity received in that year (meaning, of annuities for which the total amount payable is not fixed on the payment start date, a whole-life annuity that is paid during the lifetime of the person covered by the contract and, if that person dies within a certain period on or after the payment start date (hereinafter referred to as the "guaranteed period" in this paragraph and the following paragraph), continues to be paid after the death until the end date of the guaranteed period; the same applies hereinafter in this item and in item (iv) of the following paragraph) (excluding the amount to be included in gross revenue pursuant to the provisions of item (vii)), the amount specified respectively in the following for the following categories of specified whole-life annuity is to be included in the gross revenue pertaining to miscellaneous income for that year:
A specified whole-life annuity other than the specified whole-life annuity set out in (b): the sum of the amounts specified respectively in the following for the following cases on the date of receipt of payment of that specified whole-life annuity:
ロに掲げる特定終身年金以外の特定終身年金 当該特定終身年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
If the day on which the payment is received falls within the guaranteed period: the amount calculated pursuant to the provisions of item (i) by deeming that specified whole-life annuity to be a term-certain annuity whose number of years remaining is the number of years pertaining to that guaranteed period (rounding up any fraction of less than one year; hereinafter referred to as the "number of years in the guaranteed period" in this paragraph and the following paragraph) and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that specified whole-life annuity by the number of months pertaining to that guaranteed period and dividing the product by 12);
If the day on which the payment is received falls after the end of the guaranteed period: the portion of the amount of the specified whole-life annuity received on the day of the last payment in that guaranteed period that is to be included in gross revenue pertaining to miscellaneous income under the provisions of (1);
A specified whole-life annuity for which the amount set out in (1) exceeds the amount set out in (2): the amount calculated pursuant to the provisions of item (ii) by deeming that specified whole-life annuity to be the whole-life annuity referred to in (1);
The amount obtained by deducting, from that estimated total amount payable, the total of the amounts calculated for each year within the life expectancy period by deeming that specified whole-life annuity to be a whole-life annuity whose estimated total amount payable (meaning the estimated total amount payable prescribed in item (ii), (a), (1)) is the amount calculated by multiplying the contract annual amount of that specified whole-life annuity by the life expectancy at the payment start date, pursuant to the provisions of that item;
The amount obtained by deducting, from the estimated total amount payable prescribed in (a), (1), the total of the amounts calculated for each year within the guaranteed period pursuant to the provisions of item (i) by deeming that specified whole-life annuity to be the term-certain annuity referred to in (a), (1);
Of the amount of a specified fixed-term annuity received in that year (meaning, of annuities for which the total amount payable is not fixed on the payment start date, a term annuity under which, if the person covered by the contract dies within the guaranteed period, payment continues after the death until the end date of the guaranteed period; the same applies hereinafter in this item and in item (v) of the following paragraph) (excluding the amount to be included in gross revenue pursuant to the provisions of item (vii)), the amount calculated pursuant to the provisions of item (i) by deeming that specified fixed-term annuity to be a term-certain annuity whose number of years remaining is the number of years pertaining to that fixed term (hereinafter referred to as the "payment period" in this item and in item (v) of the following paragraph) (rounding up any fraction of less than one year; hereinafter referred to as the "number of years in the payment period" in this item and in item (v) of the following paragraph) and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that specified fixed-term annuity by the number of months pertaining to that payment period and dividing the product by 12) is to be included in the gross revenue pertaining to miscellaneous income for that year; provided, however, that where that number of years in the payment period exceeds the life expectancy at the payment start date, the amount specified respectively in the following for the following categories of specified fixed-term annuity is to be included in the gross revenue pertaining to miscellaneous income for that year:
その年に支払を受ける特定有期年金（その支払開始日において支払総額が確定していない年金のうち、有期の年金で契約対象者が保証期間内に死亡した場合にはその死亡後においてもその保証期間の終了の日までその支払が継続されるものをいう。以下この号及び次項第五号において同じ。）の額（第七号の規定により総収入金額に算入される金額を除く。）のうち当該特定有期年金について当該有期の期間（以下この号及び同項第五号において「支払期間」という。）に係る年数（当該年数に一年未満の端数を生じたときは、これを切り上げた年数。以下この号及び同項第五号において「支払期間年数」という。）を残存期間年数とし、支払総額見込額（当該特定有期年金の契約年額に当該支払期間に係る月数を乗じてこれを十二で除して計算した金額をいう。）を支払総額とする確定年金とみなして第一号の規定の例により計算した金額は、その年分の雑所得に係る総収入金額に算入する。ただし、当該支払期間年数が支払開始日余命年数を超える場合には、次に掲げる特定有期年金の区分に応じそれぞれ次に定める金額を、その年分の雑所得に係る総収入金額に算入する。
A specified fixed-term annuity other than the specified fixed-term annuity set out in (b): the sum of the amounts prescribed respectively in the following for the following cases on the date of receipt of payment of that specified fixed-term annuity:
ロに掲げる特定有期年金以外の特定有期年金 当該特定有期年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
If the day on which the payment is received falls within the guaranteed period: the amount calculated pursuant to the provisions of item (i) by deeming that specified fixed-term annuity to be a term-certain annuity whose number of years remaining is the number of years in the guaranteed period and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that specified fixed-term annuity by the number of months in that guaranteed period and dividing the product by 12);
If the day on which the payment is received falls after the end of the guaranteed period: the portion of the amount of the specified fixed-term annuity received on the day of the last payment in that guaranteed period that is to be included in gross revenue pertaining to miscellaneous income under the provisions of (1);
A specified fixed-term annuity for which the amount set out in (1) exceeds the amount set out in (2): the amount calculated pursuant to the provisions of item (ii) by deeming that specified fixed-term annuity to be the whole-life annuity referred to in (1);
The amount obtained by deducting, from that estimated total amount payable, the total of the amounts calculated for each year within the life expectancy period by deeming that specified fixed-term annuity to be a whole-life annuity whose estimated total amount payable (meaning the estimated total amount payable prescribed in item (ii), (a), (1)) is the amount calculated by multiplying the contract annual amount of that specified fixed-term annuity by that life expectancy at the payment start date, pursuant to the provisions of that item;
The amount obtained by deducting, from the estimated total amount payable prescribed in (a), (1), the total of the amounts calculated for each year within the guaranteed period pursuant to the provisions of item (i) by deeming that specified fixed-term annuity to be the term-certain annuity referred to in (a), (1);
Where the amount corresponding to the annuity paid calculated pursuant to the provisions of item (i) or (ii) (including the case where those provisions are to be followed under the provisions of the preceding three items) for the annuity received is the amount of that annuity received or more, notwithstanding the provisions of the preceding items, the amount corresponding to the annuity paid calculated pursuant to those provisions is the largest amount less than the amount of that annuity out of the amounts calculated by multiplying a whole-number multiple of the amount per taxable unit, the amount per unit or the amount per specified unit prescribed in item (i) or (ii) by the number of months pertaining to the amount of that annuity and dividing the product by 12;
The amount of surplus distributed or rebate received on or after the payment start date of that annuity under the life insurance contract, etc. that forms the basis of payment of that annuity is to be included in the gross revenue pertaining to miscellaneous income for that year;
The amount calculated by multiplying the amount of that annuity received in that year (limited to an annuity where the person who receives payment of that annuity on the date of commencement of payment of that annuity (referred to as the "original annuity recipient" in the following item) is that Resident) (limited to the portion included in gross revenue pursuant to the provisions of items (i) through (vi)) by the ratio of the amount set out in (b) to the amount set out in (a) is to be included in necessary expenses in calculating the amount of miscellaneous income for that year.
その年に支払を受ける当該年金（当該年金の支払開始の日における当該年金の支払を受ける者（次号において「当初年金受取人」という。）が当該居住者である場合の年金に限る。）の額（第一号から第六号までの規定により総収入金額に算入される部分の金額に限る。）に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額は、その年分の雑所得の金額の計算上、必要経費に算入する。
the amount prescribed respectively in the following for the following categories of annuity:
次に掲げる年金の区分に応じそれぞれ次に定める金額
an annuity for which the total amount payable has been fixed as of its payment start date: that total amount payable;
an annuity for which the total amount payable has not been fixed as of its payment start date: the estimated total amount payable that is to be the basis for calculating the amount deemed to be included in gross revenues pertaining to miscellaneous income for that year under items (ii) to (v);
その支払開始日において支払総額が確定していない年金 第二号から第五号までの規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額
the total amount of insurance premiums or installments pertaining to that life insurance contract, etc.;
当該生命保険契約等に係る保険料又は掛金の総額
if the original annuity recipient of the annuity received in that year is a person other than that Resident, the amount to be included in necessary expenses in calculating the amount of miscellaneous income for that year is the amount calculated by multiplying the amount of that annuity (limited to the portion included in gross revenues under items (i) to (vi)) by the ratio prescribed in Article 183, paragraph (1), item (ii) or the preceding item as of the payment start date of that annuity for that original annuity recipient.
その年において支払を受ける当該年金の当初年金受取人が当該居住者以外の者である場合におけるその年分の雑所得の金額の計算上必要経費に算入する金額は、当該年金の額（第一号から第六号までの規定により総収入金額に算入される部分の金額に限る。）に、当該当初年金受取人に係る当該年金の支払開始の日における第百八十三条第一項第二号又は前号に規定する割合を乗じて計算した金額とする。
if that life insurance contract, etc. provides for payment of a lump sum in addition to the annuity, the total amount of insurance premiums or installments set out in item (viii), (b) is the amount calculated by multiplying the total amount of insurance premiums or installments pertaining to that life insurance contract, etc. by the proportion that the total amount payable or estimated total amount payable prescribed in (a)(1) or (2) of that item occupies in the sum of that total amount payable or estimated total amount payable and the amount of that lump sum.
the ratios prescribed in item (viii) and the preceding item are calculated to two decimal places, rounding up any fraction at the third decimal place or below.
if a Resident who receives payment of an annuity under a life insurance contract, etc. falls under an insurance beneficiary, etc. pertaining to that annuity (excluding an annuity valued under the former inheritance tax rules), the amount of miscellaneous income pertaining to that annuity of that Resident for the year in which the payment is received is calculated as provided below, notwithstanding Article 183, paragraph (1); in this case, the provisions of items (viii) to (xi) of the preceding paragraph apply mutatis mutandis to the calculation of the amount to be included in necessary expenses.
of the amount of the term-certain annuity received in that year (excluding the amount included in gross revenues under item (vii)), the amount prescribed respectively in the following for the following categories of term-certain annuity is to be included in gross revenues pertaining to miscellaneous income for that year.
a term-certain annuity for which the inheritance tax valuation ratio exceeds 50 percent: the total of the amounts corresponding to the annuity paid relating to the amount calculated by multiplying the amount per taxable unit (meaning the amount calculated by dividing the amount calculated by multiplying the total amount payable of that term-certain annuity by the taxable ratio by the number of taxable units (meaning the number calculated by multiplying the number of years remaining by the number of years obtained by deducting one year from that number of years remaining, and dividing the product by two)) by the elapsed years;
a term-certain annuity for which the inheritance tax valuation ratio is 50 percent or less: the total of the amounts prescribed respectively in the following for the following cases on the day on which payment of that term-certain annuity is received;
if the day on which the payment is received falls within the specified period (meaning the period from the payment start date until the day on which the specified period years have elapsed; the same applies in (b)): the amount corresponding to the annuity paid relating to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the total amount payable of that term-certain annuity by the total number of units (meaning the number calculated by multiplying the specified period years by the number of years remaining) (referred to as the "amount per unit" in (b));
if the day on which the payment is received falls after the last day of the specified period: the amount corresponding to the annuity paid relating to the amount obtained by deducting one yen from the amount calculated by multiplying the amount per unit pertaining to that term-certain annuity by the specified period years;
of the amount of the whole-life annuity received in that year (excluding the amount included in gross revenues under item (vii)), the amount prescribed respectively in the following for the following categories of whole-life annuity is to be included in gross revenues pertaining to miscellaneous income for that year.
a whole-life annuity for which the inheritance tax valuation ratio exceeds 50 percent: the total of the amounts prescribed respectively in the following for the following cases on the day on which payment of that whole-life annuity is received;
if the day on which the payment is received falls within the life expectancy period: the amount corresponding to the annuity paid relating to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the amount calculated by multiplying the estimated total amount payable of that whole-life annuity by the taxable ratio by the number of taxable units (meaning the number calculated by multiplying the life expectancy at the payment start date by the number of years obtained by deducting one year from that life expectancy at the payment start date, and dividing the product by two) (referred to as the "amount per taxable unit" in (a));
if the day on which the payment is received falls after the last day of the life expectancy period: the amount corresponding to the annuity paid relating to the amount calculated by multiplying the amount per taxable unit pertaining to that whole-life annuity by the number of years obtained by deducting one year from the life expectancy at the payment start date;
その支払を受ける日が余命期間の終了の日後である場合 当該終身年金に係る一課税単位当たりの金額に支払開始日余命年数から一年を控除した年数を乗じて計算した金額に係る支払年金対応額
a whole-life annuity for which the inheritance tax valuation ratio is 50 percent or less: the total of the amounts prescribed respectively in the following for the following cases on the day on which payment of that whole-life annuity is received;
if the day on which the payment is received falls within the specified period (meaning the period from the payment start date until the day on which the specified period years have elapsed; the same applies in (b)): the amount corresponding to the annuity paid relating to the amount calculated by multiplying by the elapsed years the amount calculated by dividing the estimated total amount payable of that whole-life annuity by the total number of units (meaning the number calculated by multiplying the specified period years by the life expectancy at the payment start date) (referred to as the "amount per unit" in (b));
if the day on which the payment is received falls after the last day of the specified period: the amount corresponding to the annuity paid relating to the amount obtained by deducting one yen from the amount calculated by multiplying the amount per unit pertaining to that whole-life annuity by the specified period years;
of the amount of the term annuity received in that year (excluding the amount included in gross revenues under item (vii)), the amount calculated pursuant to the provisions of item (i) by deeming that term annuity to be a term-certain annuity whose number of years remaining is the number of years in the payment period and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that term annuity by the number of months in the payment period and dividing the product by twelve) is to be included in gross revenues pertaining to miscellaneous income for that year; provided, however, that if that number of years in the payment period exceeds the life expectancy at the payment start date, the amount calculated pursuant to the provisions of the preceding item by deeming that term annuity to be a whole-life annuity whose estimated total amount payable (meaning the estimated total amount payable prescribed in item (ii), (a)(1) of the preceding paragraph) is the amount calculated by multiplying the contract annual amount of that term annuity by that life expectancy at the payment start date is to be included in gross revenues pertaining to miscellaneous income for that year.
その年に支払を受ける有期年金の額（第七号の規定により総収入金額に算入される金額を除く。）のうち当該有期年金について支払期間年数を残存期間年数とし、支払総額見込額（当該有期年金の契約年額に支払期間に係る月数を乗じてこれを十二で除して計算した金額をいう。）を支払総額とする確定年金とみなして第一号の規定の例により計算した金額は、その年分の雑所得に係る総収入金額に算入する。ただし、当該支払期間年数が支払開始日余命年数を超える場合には、当該有期年金について当該有期年金の契約年額に当該支払開始日余命年数を乗じて計算した金額を支払総額見込額（前項第二号イ（１）に規定する支払総額見込額をいう。）とする終身年金とみなして前号の規定の例により計算した金額を、その年分の雑所得に係る総収入金額に算入する。
of the amount of the specified whole-life annuity received in that year (excluding the amount included in gross revenues under item (vii)), the amount prescribed respectively in the following for the following cases on the day on which payment of that specified whole-life annuity is received is to be included in gross revenues pertaining to miscellaneous income for that year; provided, however, that if the life expectancy at the payment start date exceeds the number of years in the guaranteed period, the amount calculated pursuant to the provisions of item (ii) by deeming that specified whole-life annuity to be a whole-life annuity whose estimated total amount payable (meaning the estimated total amount payable prescribed in item (ii), (a)(1) of the preceding paragraph) is the amount calculated by multiplying the contract annual amount of that specified whole-life annuity by that life expectancy at the payment start date is to be included in gross revenues pertaining to miscellaneous income for that year.
if the day on which the payment is received falls within the guaranteed period: the amount calculated pursuant to the provisions of item (i) by deeming that specified whole-life annuity to be a term-certain annuity whose number of years remaining is that number of years in the guaranteed period and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that specified whole-life annuity by the number of months in that guaranteed period and dividing the product by twelve);
if the day on which the payment is received falls after the end of the guaranteed period: the portion of the amount of the specified whole-life annuity received on the day of the last payment in that guaranteed period that is to be included in gross revenues pertaining to miscellaneous income under the provisions of (a);
of the amount of the specified fixed-term annuity received in that year (excluding the amount included in gross revenues under item (vii)), the amount calculated pursuant to the provisions of item (i) by deeming that specified fixed-term annuity to be a term-certain annuity whose number of years remaining is the number of years in the payment period and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that specified fixed-term annuity by the number of months in the payment period and dividing the product by twelve) is to be included in gross revenues pertaining to miscellaneous income for that year; provided, however, that if that number of years in the payment period exceeds the life expectancy at the payment start date, the amount prescribed respectively in the following for the following categories of specified fixed-term annuity is to be included in gross revenues pertaining to miscellaneous income for that year.
a specified fixed-term annuity other than a specified fixed-term annuity set out in (b): the total of the amounts prescribed respectively in the following for the following cases on the day on which payment of that specified fixed-term annuity is received;
ロに掲げる特定有期年金以外の特定有期年金 当該特定有期年金の支払を受ける日の次に掲げる場合の区分に応じそれぞれ次に定める金額の合計額
if the day on which the payment is received falls within the guaranteed period: the amount calculated pursuant to the provisions of item (i) by deeming that specified fixed-term annuity to be a term-certain annuity whose number of years remaining is the number of years in the guaranteed period and whose total amount payable is the estimated total amount payable (meaning the amount calculated by multiplying the contract annual amount of that specified fixed-term annuity by the number of months in that guaranteed period and dividing the product by twelve);
if the day on which the payment is received falls after the end of the guaranteed period: the portion of the amount of the specified fixed-term annuity received on the day of the last payment in that guaranteed period that is to be included in gross revenues pertaining to miscellaneous income under the provisions of (1);
a specified fixed-term annuity for which the life expectancy at the payment start date exceeds that number of years in the guaranteed period: the amount calculated pursuant to the provisions of item (ii) by deeming that specified fixed-term annuity to be a whole-life annuity whose estimated total amount payable (meaning the estimated total amount payable prescribed in item (ii), (a)(1) of the preceding paragraph) is the amount calculated by multiplying the contract annual amount of that specified fixed-term annuity by that life expectancy at the payment start date;
if the amount corresponding to the annuity paid calculated pursuant to the provisions of item (i) or (ii) (including the case where those provisions are applied by the preceding three items) for the annuity received is equal to or more than the amount of the annuity received, then notwithstanding the preceding items, the amount corresponding to the annuity paid calculated pursuant to those provisions is the largest amount, among the amounts calculated by multiplying a whole-number multiple of the amount per taxable unit or the amount per unit prescribed in item (i) or (ii) by the number of months pertaining to the amount of that annuity and dividing the product by twelve, that is less than the amount of that annuity.
The amount of surplus distributed or rebate received on or after the payment start date of that annuity under the life insurance contract, etc. that forms the basis of payment of that annuity is to be included in the gross revenue pertaining to miscellaneous income for that year.
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
Insurance beneficiary, etc.: means the following persons:
保険金受取人等 次に掲げる者をいう。
An insurance beneficiary prescribed in Article 3, paragraph (1), item (i) (Cases Deemed to Have Been Acquired by Inheritance or Bequest) of the Inheritance Tax Act;
相続税法第三条第一項第一号（相続又は遺贈により取得したものとみなす場合）に規定する保険金受取人
A periodic payment recipient, where a person has become the periodic payment recipient prescribed in Article 3, paragraph (1), item (v) of the Inheritance Tax Act;
相続税法第三条第一項第五号に規定する定期金受取人となつた場合における当該定期金受取人
A person who has acquired the right relating to periodic payments prescribed in Article 3, paragraph (1), item (vi) of the Inheritance Tax Act;
相続税法第三条第一項第六号に規定する定期金に関する権利を取得した者
An insurance beneficiary prescribed in Article 5, paragraph (1) (Cases Deemed to Have Been Acquired by Gift) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article);
相続税法第五条第一項（贈与により取得したものとみなす場合）（同条第二項において準用する場合を含む。）に規定する保険金受取人
A periodic payment recipient prescribed in Article 6, paragraph (1) (Cases Deemed to Have Been Acquired by Gift) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article);
相続税法第六条第一項（贈与により取得したものとみなす場合）（同条第二項において準用する場合を含む。）に規定する定期金受取人
A periodic payment recipient prescribed in Article 6, paragraph (3) of the Inheritance Tax Act;
相続税法第六条第三項に規定する定期金受取人
A person who has become an insurance beneficiary or periodic payment recipient by inheritance, bequest or a gift from an individual;
相続、遺贈又は個人からの贈与により保険金受取人又は定期金受取人となつた者
Adjustment years: means the number of years specified respectively in the following for the following cases of the number of years remaining or the life expectancy at the payment start date:
Where it exceeds 10 years and is 15 years or less: one year;
十年を超え十五年以下の場合 一年
Where it exceeds 15 years and is 25 years or less: five years;
十五年を超え二十五年以下の場合 五年
Where it exceeds 25 years and is 35 years or less: 13 years;
二十五年を超え三十五年以下の場合 十三年
Where it exceeds 35 years and is 55 years or less: 28 years;
三十五年を超え五十五年以下の場合 二十八年
Inheritance tax valuation ratio: means the ratio of the amount valued pursuant to the provisions of Article 24 (Valuation of Rights Relating to Periodic Payments) of the Inheritance Tax Act for the right pertaining to the annuity to the total amount payable or the estimated total amount payable of the annuity for that Resident (meaning the estimated total amount payable that is to form the basis of calculating the amount to be included in the gross revenue pertaining to miscellaneous income for that year pursuant to the provisions of items (ii) through (v) of the preceding paragraph);
相続税評価割合 当該居住者に係る年金の支払総額又は支払総額見込額（前項第二号から第五号までの規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額をいう。）のうちに当該年金に係る権利について相続税法第二十四条（定期金に関する権利の評価）の規定により評価された額の占める割合をいう。
Taxable ratio: means the ratio specified respectively in the following for the following cases of the inheritance tax valuation ratio:
課税割合 相続税評価割合の次に掲げる場合の区分に応じそれぞれ次に定める割合をいう。
Where the inheritance tax valuation ratio exceeds 50/100 and is 55/100 or less: 45/100;
相続税評価割合が百分の五十を超え百分の五十五以下の場合 百分の四十五
Where the inheritance tax valuation ratio exceeds 55/100 and is 60/100 or less: 40/100;
相続税評価割合が百分の五十五を超え百分の六十以下の場合 百分の四十
Where the inheritance tax valuation ratio exceeds 60/100 and is 65/100 or less: 35/100;
相続税評価割合が百分の六十を超え百分の六十五以下の場合 百分の三十五
Where the inheritance tax valuation ratio exceeds 65/100 and is 70/100 or less: 30/100;
相続税評価割合が百分の六十五を超え百分の七十以下の場合 百分の三十
Where the inheritance tax valuation ratio exceeds 70/100 and is 75/100 or less: 25/100;
相続税評価割合が百分の七十を超え百分の七十五以下の場合 百分の二十五
Where the inheritance tax valuation ratio exceeds 75/100 and is 80/100 or less: 20/100;
相続税評価割合が百分の七十五を超え百分の八十以下の場合 百分の二十
Where the inheritance tax valuation ratio exceeds 80/100 and is 83/100 or less: 17/100;
相続税評価割合が百分の八十を超え百分の八十三以下の場合 百分の十七
Where the inheritance tax valuation ratio exceeds 83/100 and is 86/100 or less: 14/100;
相続税評価割合が百分の八十三を超え百分の八十六以下の場合 百分の十四
Where the inheritance tax valuation ratio exceeds 86/100 and is 89/100 or less: 11/100;
相続税評価割合が百分の八十六を超え百分の八十九以下の場合 百分の十一
Where the inheritance tax valuation ratio exceeds 89/100 and is 92/100 or less: 8/100;
相続税評価割合が百分の八十九を超え百分の九十二以下の場合 百分の八
Where the inheritance tax valuation ratio exceeds 92/100 and is 95/100 or less: 5/100;
相続税評価割合が百分の九十二を超え百分の九十五以下の場合 百分の五
Where the inheritance tax valuation ratio exceeds 95/100 and is 98/100 or less: 2/100;
相続税評価割合が百分の九十五を超え百分の九十八以下の場合 百分の二
Where the inheritance tax valuation ratio exceeds 98/100: zero;
相続税評価割合が百分の九十八を超える場合 零
Specified period years: means the number of years obtained by deducting one year from the number of years calculated by multiplying the number of years remaining or the life expectancy at the payment start date by the ratio specified respectively in the following for the following cases of the inheritance tax valuation ratio (rounding up any fraction of less than one year).
Where the inheritance tax valuation ratio is 10/100 or less: 20/100;
相続税評価割合が百分の十以下である場合 百分の二十
Where the inheritance tax valuation ratio exceeds 10/100 and is 20/100 or less: 40/100;
相続税評価割合が百分の十を超え百分の二十以下である場合 百分の四十
Where the inheritance tax valuation ratio exceeds 20/100 and is 30/100 or less: 60/100;
相続税評価割合が百分の二十を超え百分の三十以下である場合 百分の六十
Where the inheritance tax valuation ratio exceeds 30/100 and is 40/100 or less: 80/100;
相続税評価割合が百分の三十を超え百分の四十以下である場合 百分の八十
Where the inheritance tax valuation ratio exceeds 40/100 and is 50/100 or less: one.
相続税評価割合が百分の四十を超え百分の五十以下である場合 一
The provisions of Article 183, paragraph (4) apply mutatis mutandis to the total amount of insurance premiums or installments prescribed in paragraph (1), item (viii), (b) or item (x).
Read this with the articles around it
annuitymachine translation
「年金」
In Article 185, an annuity as referred to in Article 183, paragraph (1): one paid under a life insurance contract or similar contract (生命保険契約等), other than a public pension or retirement package; where the right to it was valued under Article 24 of the former Inheritance Tax Act, Article 185 sets how much of each year's payment counts as miscellaneous income.
Defined inArticle 185, paragraph (1)· applies only in this article
former Inheritance Tax Actmachine translation
「旧相続税法」
In Articles 185 and 186, the Inheritance Tax Act as it stood before Article 3 of the 2010 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2010) amended it.
Short name set inArticle 185, paragraph (1)· applies only in this provision and in Article 186, paragraph (1)
annuity valued under the former inheritance tax rulesmachine translation
「旧相続税法対象年金」
In Article 185, paragraphs (1) and (2), an annuity under a life insurance or similar contract (生命保険契約等) whose rights were valued under Article 24 of the Inheritance Tax Act as it stood before Article 3 of the 2010 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2010) amended it.
Short name set inArticle 185, paragraph (1)· applies only in this provision and in Article 185, paragraph (2)
life insurance contract, etc.machine translation
「生命保険契約等」
The contracts and rules Article 183, paragraph (3) lists: life insurance contracts, former postal life insurance contracts (旧簡易生命保険契約) and life mutual aid contracts; retirement allowance mutual aid contracts; trust, life insurance and life mutual aid contracts for retirement pensions; defined-benefit corporate pension rules; the small-enterprise mutual aid contracts described in Article 75, paragraph (2), item (i) of the Income Tax Act; and corporate-type and individual-type defined contribution pension rules.
Short name set inArticle 185, paragraph (1)· applies only in this paragraph and in Article 185, paragraph (2)
total amount payablemachine translation
「支払総額」
In Article 185, the part of the total annuity set in the life insurance or similar contract (生命保険契約等) it is paid under that the resident is to receive, leaving out amounts corresponding to surplus distributions or rebates received under the contract after payments start.
Defined inArticle 185, paragraph (1), item (i)· applies only in this article
payment start datemachine translation
「支払開始日」
The day annuity payments start or, where someone other than the resident receives the annuity on that day, the day the resident first receives a payment.
Short name set inArticle 185, paragraph (1), item (i)· applies only in this paragraph and in Article 185, paragraph (2)
term-certain annuitymachine translation
「確定年金」
An annuity under a life insurance contract or similar contract (生命保険契約等) whose total payments to the resident are fixed on the day payments start, not counting dividends or rebates received afterwards.
Defined inArticle 185, paragraph (1), item (i)· applies only in this paragraph and in Article 185, paragraph (2)
amount corresponding to the annuity paidmachine translation
「支払年金対応額」
In Article 185, paragraphs (1) and (2), an amount worked out for a fixed annuity and multiplied by the number of months the annuity payment covers, then divided by twelve.
Defined inArticle 185, paragraph (1), item (i), (a)· applies only in this paragraph and in Article 185, paragraph (2)
number of years remainingmachine translation
「残存期間年数」
In Article 185, the number of years left in the payment period of a fixed annuity at the date payments start for the resident, with any part of a year counted as a whole year.
Defined inArticle 185, paragraph (1), item (i), (a)· applies only in this article
elapsed yearsmachine translation
「経過年数」
The number of years from the day annuity payments start to the day of the payment in question, with any fraction of a year dropped.
Defined inArticle 185, paragraph (1), item (i), (a)· applies only in this paragraph and in Article 185, paragraph (2)
amount per unitmachine translation
「一単位当たりの金額」
For a fixed-term or whole-life annuity received under a life insurance contract or similar contract, the total payments (for a whole-life annuity, the estimated total payments) divided by the total number of units the provision sets, used to work out the taxable part of each payment received within the specified period.
Short name set inArticle 185, paragraph (1), item (i), (b), (1)· applies only in this provision and in Article 185, paragraph (1), item (i), (b)
specified periodmachine translation
「特定期間」
For a term-certain annuity (確定年金), the period from the day payments start until the number of years equal to the remaining term in years (残存期間年数) less the adjustment years (調整年数) has passed.
Defined inArticle 185, paragraph (1), item (i), (b), (1)· applies only in this provision and in Article 185, paragraph (1), item (i), (b)
amount per specified unitmachine translation
「一特定単位当たりの金額」
For a fixed-term or whole-life annuity received under a life insurance contract or similar contract, the total payments (for a whole-life annuity, the estimated total payments) divided by the specified number of units (the remaining payment period, or the life expectancy at the start of payment, in years, times 27), used to work out the taxable part of each payment received in the first 27 years after payments begin.
Short name set inArticle 185, paragraph (1), item (i), (c), (1)· applies only in this provision and in Article 185, paragraph (1), item (i), (c)
person covered by the contractmachine translation
「契約対象者」
In Article 185, paragraph (1), the person whose being alive is a condition of payment under the life insurance contract or similar contract (生命保険契約等) on which an annuity is paid.
Defined inArticle 185, paragraph (1), item (ii)· applies only in this paragraph
whole-life annuitymachine translation
「終身年金」
An annuity whose total payments are not fixed when payments start, paid for life and only while the covered person is alive.
Defined inArticle 185, paragraph (1), item (ii)· applies only in this paragraph and in Article 185, paragraph (2)
life expectancy at the payment start datemachine translation
「支払開始日余命年数」
In Article 185, the life expectancy in years, as set in the Appended Table (別表), of the person covered by the contract (契約対象者) at the date annuity payments start.
Defined inArticle 185, paragraph (1), item (ii), (a)· applies only in this article
amount per taxable unitmachine translation
「一課税単位当たりの金額」
For a whole-life annuity received under a life insurance contract or similar contract, the estimated total payments multiplied by the proportion the provision sets as taxable, divided by the number of taxable units (the life expectancy in years at the start of payment, times that number less one, halved), used to work out the taxable part of each payment received within the life expectancy period.
Short name set inArticle 185, paragraph (1), item (ii), (a), (1)· applies only in this provision and in Article 185, paragraph (1), item (ii), (a)
life expectancy periodmachine translation
「余命期間」
The period from the day payments of a whole-life annuity begin until the number of years of the recipient's life expectancy on that day has passed.
Defined inArticle 185, paragraph (1), item (ii), (a), (1)· applies only in this paragraph and in Article 185, paragraph (2), item (ii)
contract annual amountmachine translation
「契約年額」
In Article 185, paragraphs (1) and (2), the yearly annuity amount set in the life insurance contract or similar contract on which the annuity is paid, as far as the resident receives it, leaving out dividends or rebates received under the contract from the day payments start.
Defined inArticle 185, paragraph (1), item (ii), (a), (1)· applies only in this paragraph and in Article 185, paragraph (2)
estimated total amount payablemachine translation
「支払総額見込額」
In Article 185, paragraph (1), item (ii) and paragraph (2), item (ii), for a whole-life annuity, the contractual annual amount (契約年額) the resident is to receive multiplied by their life expectancy in years at the date payments start (支払開始日余命年数).
Defined inArticle 185, paragraph (1), item (ii), (a), (1)· applies only in this item and in Article 185, paragraph (2), item (ii)
amount per unitmachine translation
「一単位当たりの金額」
For a fixed-term or whole-life annuity received under a life insurance contract or similar contract, the total payments (for a whole-life annuity, the estimated total payments) divided by the total number of units the provision sets, used to work out the taxable part of each payment received within the specified period.
Short name set inArticle 185, paragraph (1), item (ii), (b), (1)· applies only in this provision and in Article 185, paragraph (1), item (ii), (b)
specified periodmachine translation
「特定期間」
For a whole-life annuity (終身年金), the period from the day payments start until the number of years equal to the life expectancy in years at the start of payment (支払開始日余命年数) less the adjustment years (調整年数) has passed.
Defined inArticle 185, paragraph (1), item (ii), (b), (1)· applies only in this provision and in Article 185, paragraph (1), item (ii), (b)
amount per specified unitmachine translation
「一特定単位当たりの金額」
For a fixed-term or whole-life annuity received under a life insurance contract or similar contract, the total payments (for a whole-life annuity, the estimated total payments) divided by the specified number of units (the remaining payment period, or the life expectancy at the start of payment, in years, times 27), used to work out the taxable part of each payment received in the first 27 years after payments begin.
Short name set inArticle 185, paragraph (1), item (ii), (c), (1)· applies only in this provision and in Article 185, paragraph (1), item (ii), (c)
payment periodmachine translation
「支払期間」
In Article 185, paragraph (1), item (iii) and paragraph (2), item (iii), the period of a term annuity (有期年金), whose total is not fixed when payments start and which stops paying if the person covered by the contract (契約対象者) dies within that period.
Short name set inArticle 185, paragraph (1), item (iii)· applies only in this item and in Article 185, paragraph (2), item (iii)
number of years in the payment periodmachine translation
「支払期間年数」
In Article 185, paragraph (1), item (iii) and paragraph (2), item (iii), the number of years in the payment period (支払期間) of a term annuity (有期年金), with any part of a year counted as a whole year.
Short name set inArticle 185, paragraph (1), item (iii)· applies only in this item and in Article 185, paragraph (2), item (iii)
term annuitymachine translation
「有期年金」
In Article 185, paragraph (1), item (iii) and paragraph (2), item (iii), an annuity whose total is not fixed when payments start, paid for a fixed term, which stops paying if the person covered by the contract (契約対象者) dies within that term.
Defined inArticle 185, paragraph (1), item (iii)· applies only in this item and in Article 185, paragraph (2), item (iii)
guaranteed periodmachine translation
「保証期間」
A set period from the day payments of an annuity or pension begin, within which, if the person on whose life the payments depend dies, payments still continue, or the amount for the rest of the period is paid, until the period ends.
Short name set inArticle 185, paragraph (1), item (iv)· applies only in this paragraph and in Article 185, paragraph (2)
specified whole-life annuitymachine translation
「特定終身年金」
A whole-life annuity whose total payments are not fixed when payments start, paid while the covered person is alive, which goes on being paid until the end of the guarantee period if that person dies within it.
Defined inArticle 185, paragraph (1), item (iv)· applies only in this item and in Article 185, paragraph (2), item (iv)
number of years in the guaranteed periodmachine translation
「保証期間年数」
The number of years in the guaranteed period of a specified whole-life annuity, with any fraction of a year rounded up.
Short name set inArticle 185, paragraph (1), item (iv), (a), (1)· applies only in this paragraph and in Article 185, paragraph (2)
payment periodmachine translation
「支払期間」
In Article 185, paragraph (1), item (v) and paragraph (2), item (v), the fixed term of a specified term annuity (特定有期年金), which keeps paying until the end of its guarantee period even if the person covered by the contract (契約対象者) dies within it.
Short name set inArticle 185, paragraph (1), item (v)· applies only in this item and in Article 185, paragraph (2), item (v)
number of years in the payment periodmachine translation
「支払期間年数」
In Article 185, paragraph (1), item (v) and paragraph (2), item (v), the number of years in the fixed term (支払期間) of a specified term annuity (特定有期年金), with any part of a year counted as a whole year.
Short name set inArticle 185, paragraph (1), item (v)· applies only in this item and in Article 185, paragraph (2), item (v)
specified fixed-term annuitymachine translation
「特定有期年金」
An annuity whose total payments are not fixed when payments start, paid for a fixed term while the covered person is alive, which goes on being paid until the end of the guarantee period even if that person dies within it.
Defined inArticle 185, paragraph (1), item (v)· applies only in this item and in Article 185, paragraph (2), item (v)
original annuity recipientmachine translation
「当初年金受取人」
The person who receives an annuity on the day its payments start, as Articles 185 and 186 use the term in working out the necessary expenses for an annuity a resident receives, depending on whether the resident is that person.
Short name set inArticle 185, paragraph (1), item (viii)· applies only in this provision and in Article 185, paragraph (1), item (ix)
amount per unitmachine translation
「一単位当たりの金額」
For a fixed-term or whole-life annuity received under a life insurance contract or similar contract, the total payments (for a whole-life annuity, the estimated total payments) divided by the total number of units the provision sets, used to work out the taxable part of each payment received within the specified period.
Short name set inArticle 185, paragraph (2), item (i), (b), (1)· applies only in this provision and in Article 185, paragraph (2), item (i), (b)
specified periodmachine translation
「特定期間」
For a term-certain annuity (確定年金), the period from the day payments start until the specified period years (特定期間年数) have passed.
Defined inArticle 185, paragraph (2), item (i), (b), (1)· applies only in this provision and in Article 185, paragraph (2), item (i), (b)
amount per taxable unitmachine translation
「一課税単位当たりの金額」
For a whole-life annuity received under a life insurance contract or similar contract, the estimated total payments multiplied by the proportion the provision sets as taxable, divided by the number of taxable units (the life expectancy in years at the start of payment, times that number less one, halved), used to work out the taxable part of each payment received within the life expectancy period.
Short name set inArticle 185, paragraph (2), item (ii), (a), (1)· applies only in this provision and in Article 185, paragraph (2), item (ii), (a)
amount per unitmachine translation
「一単位当たりの金額」
For a fixed-term or whole-life annuity received under a life insurance contract or similar contract, the total payments (for a whole-life annuity, the estimated total payments) divided by the total number of units the provision sets, used to work out the taxable part of each payment received within the specified period.
Short name set inArticle 185, paragraph (2), item (ii), (b), (1)· applies only in this provision and in Article 185, paragraph (2), item (ii), (b)
specified periodmachine translation
「特定期間」
For a whole-life annuity (終身年金), the period from the day payments start until the specified period years (特定期間年数) have passed.
Defined inArticle 185, paragraph (2), item (ii), (b), (1)· applies only in this provision and in Article 185, paragraph (2), item (ii), (b)
insurance beneficiary, etc.machine translation
「保険金受取人等」
A person who receives insurance proceeds or periodic payments in a way the Inheritance Tax Act treats as acquired by inheritance, bequest or gift — the insurance beneficiaries and recipients of periodic payments, and holders of rights to periodic payments, described in Article 3, paragraph (1), items (i), (v) and (vi), Article 5, paragraph (1) and Article 6, paragraphs (1) and (3) of that Act — or who became an insurance beneficiary or recipient of periodic payments by inheritance, bequest or gift from an individual.
Defined inArticle 185, paragraph (3), item (i)· applies only in this article
adjustment yearsmachine translation
「調整年数」
A number of years set by the remaining term in years or the life expectancy in years at the start of payment: one year where that is over 10 and up to 15 years, five years where it is over 15 and up to 25, 13 years where it is over 25 and up to 35, and 28 years where it is over 35 and up to 55.
Defined inArticle 185, paragraph (3), item (ii)· applies only in this article
inheritance tax valuation ratiomachine translation
「相続税評価割合」
The share that the value of the right to an annuity, as assessed under Article 24 of the Inheritance Tax Act (valuation of rights to periodic payments), makes up of the annuity's total payments, or estimated total payments, to the resident.
Defined inArticle 185, paragraph (3), item (iii)· applies only in this article
taxable ratiomachine translation
「課税割合」
A rate set by the inheritance tax valuation ratio (相続税評価割合): 45% where that ratio is over 50% and up to 55%, falling in steps as the ratio rises, down to 2% where it is over 95% and up to 98%, and zero where it is over 98%.
Defined inArticle 185, paragraph (3), item (iv)· applies only in this article
specified period yearsmachine translation
「特定期間年数」
The number of years found by multiplying the remaining term in years or the life expectancy in years at the start of payment by a rate set by the inheritance tax valuation ratio (相続税評価割合) — 20% where that ratio is 10% or less, 40% where it is over 10% and up to 20%, 60% up to 30%, 80% up to 40% and 100% up to 50% — less one year, with any fraction of a year rounded up.
Defined inArticle 185, paragraph (3), item (v)· applies only in this article