Article 208-5Amounts of Surplus, etc. Deducted from the Amounts of New Life Insurance Premiums, etc.
第二百八条の五（新生命保険料等の金額から控除する剰余金等の額）
The amount calculated as provided by Cabinet Order as prescribed in Article 76, paragraph (1), item (i), (a) (Life Insurance Premium Deduction) of the Act is the amount calculated by multiplying the total of the amount of surplus distributed and the amount of rebates received in that year under a new life insurance contract, etc. prescribed in paragraph (5) of that Article (where that new life insurance contract, etc. was concluded as ancillary to another insurance policy (including a contract for mutual aid; the same applies hereinafter in this paragraph), including that other insurance policy and the insurance policies, other than that new life insurance contract, etc., concluded as ancillary to that other insurance policy; the same applies hereinafter in this paragraph), and the amount applied to the payment of the insurance premiums or contributions pertaining to that new life insurance contract, etc. out of the surplus distributed or the rebates received under that new life insurance contract, etc., by the proportion that the amount of the new life insurance premium prescribed in paragraph (1) of that Article pertaining to that new life insurance contract, etc. accounts for in the total amount of the insurance premiums or contributions pertaining to that new life insurance contract, etc. paid during that year.
法第七十六条第一項第一号イ（生命保険料控除）に規定する政令で定めるところにより計算した金額は、その年において同条第五項に規定する新生命保険契約等（当該新生命保険契約等が他の保険契約（共済に係る契約を含む。以下この項において同じ。）に附帯して締結したものである場合には、当該他の保険契約及び当該他の保険契約に附帯して締結した当該新生命保険契約等以外の保険契約を含む。以下この項において同じ。）に基づき分配を受けた剰余金の額及び割戻しを受けた割戻金の額並びに当該新生命保険契約等に基づき分配を受けた剰余金又は割戻しを受けた割戻金をもつて当該新生命保険契約等に係る保険料又は掛金の払込みに充てた金額の合計額に、その年中に支払つた当該新生命保険契約等に係る保険料又は掛金の金額の合計額のうちに当該新生命保険契約等に係る同条第一項に規定する新生命保険料の金額の占める割合を乗じて計算した金額とする。
The provisions of the preceding paragraph apply mutatis mutandis to the amount calculated as provided by Cabinet Order as prescribed in Article 76, paragraph (2), item (i) of the Act and the amount calculated as provided by Cabinet Order as prescribed in item (i), (a) of paragraph (3) of that Article.
前項の規定は、法第七十六条第二項第一号に規定する政令で定めるところにより計算した金額及び同条第三項第一号イに規定する政令で定めるところにより計算した金額について準用する。
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