Article 209Insurance Policies, etc. Not Subject to Life Insurance Premium Deduction
第二百九条(生命保険料控除の対象とならない保険契約等)
The insurance policies specified by Cabinet Order as prescribed in Article 76, paragraph (5), item (i) (Life Insurance Premium Deduction) of the Act are, among insurance policies with an insurance period of less than five years 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, those that provide for payment of insurance proceeds or similar benefits only where the insured person is alive on the last day of the insurance period, or those that provide for payment of insurance proceeds or similar benefits only where the insured person is alive on the last day of the insurance period and where the insured person dies during that period due to a Disaster, a Category I Infectious Disease or Category II Infectious Disease prescribed in Article 6, paragraph (2) or (3) (Definition of Infectious Diseases) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), or another special cause similar to these.
法第七十六条第五項第一号(生命保険料控除)に規定する政令で定める保険契約は、保険期間が五年に満たない保険業法第二条第三項(定義)に規定する生命保険会社又は同条第八項に規定する外国生命保険会社等の締結した保険契約のうち、被保険者が保険期間の満了の日に生存している場合に限り保険金等を支払う定めのあるもの又は被保険者が保険期間の満了の日に生存している場合及び当該期間中に災害、感染症の予防及び感染症の患者に対する医療に関する法律(平成十年法律第百十四号)第六条第二項若しくは第三項(感染症の定義)に規定する一類感染症若しくは二類感染症その他これらに類する特別の事由により死亡した場合に限り保険金等を支払う定めのあるものとする。
The contracts pertaining to life mutual aid specified by Cabinet Order as prescribed in Article 76, paragraph (5), item (iii) of the Act are, among contracts pertaining to life mutual aid with a mutual aid period of less than five years, those that provide for payment of insurance proceeds or similar benefits only where the covered person is alive on the last day of the mutual aid period, or those that provide for payment of insurance proceeds or similar benefits only where the covered person is alive on the last day of the mutual aid period and where the covered person dies during that period due to a Disaster, an infectious disease prescribed in the preceding paragraph, or another special cause similar to these.
法第七十六条第五項第三号に規定する政令で定める生命共済に係る契約は、共済期間が五年に満たない生命共済に係る契約のうち、被共済者が共済期間の満了の日に生存している場合に限り保険金等を支払う定めのあるもの又は被共済者が共済期間の満了の日に生存している場合及び当該期間中に災害、前項に規定する感染症その他これらに類する特別の事由により死亡した場合に限り保険金等を支払う定めのあるものとする。
Those specified by Cabinet Order as prescribed in Article 76, paragraph (6), item (iv) of the Act are insurance policies under which insurance proceeds or similar benefits are paid on account of a disease or bodily injury, or another cause similar to these, that occurred within the period from departure from one's residence for travel to a foreign country until return to one's residence (referred to as the "overseas travel period" in the following paragraph).
法第七十六条第六項第四号に規定する政令で定めるものは、外国への旅行のために住居を出発した後、住居に帰着するまでの期間(次項において「海外旅行期間」という。)内に発生した疾病又は身体の傷害その他これらに類する事由に基因して保険金等が支払われる保険契約とする。
Those specified by Cabinet Order as prescribed in Article 76, paragraph (7), item (ii) of the Act are life mutual aid contracts or similar contracts prescribed in paragraph (5), item (iii) of that Article under which insurance proceeds or similar benefits are paid on account of a disease or bodily injury, or another cause similar to these, that occurred within the overseas travel period.
法第七十六条第七項第二号に規定する政令で定めるものは、海外旅行期間内に発生した疾病又は身体の傷害その他これらに類する事由に基因して保険金等が支払われる同条第五項第三号に規定する生命共済契約等とする。
Read this with the articles around it
insurance proceeds or similar benefitsmachine translation
「保険金等」
Insurance money, mutual aid money and other benefits of a fixed amount paid on the survival or death of the insured, as Article 76, paragraph (1) of the Income Tax Act defines them.
Short name set inArticle 208-4, paragraph (1), item (i)· applies only in this provision and in Articles 208-6 and 209
overseas travel periodmachine translation
「海外旅行期間」
In Article 209, paragraphs (3) and (4), the period from leaving home for a trip abroad until returning home.
Short name set inArticle 209, paragraph (3)· applies only in this provision and in Article 209, paragraph (4)