The contracts for mutual aid specified by Cabinet Order that are similar to the contracts for mutual aid prescribed in Article 76, paragraph (5), item (iii) (Life Insurance Premium Deduction) of the Act are the following contracts:
法第七十六条第五項第三号（生命保険料控除）に規定する共済に係る契約に類する政令で定める共済に係る契約は、次に掲げる契約とする。
a contract pertaining to life mutual aid concluded by a federation of agricultural cooperatives that conducts the business under Article 10, paragraph (1), item (x) (Facilities Pertaining to Mutual Aid) of the Agricultural Co-operatives Act;
農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会の締結した生命共済に係る契約
a contract pertaining to life mutual aid concluded by a fishery cooperative or fishery processing cooperative that conducts the business under Article 11, paragraph (1), item (xii) (Types of Business) or Article 93, paragraph (1), item (vi)-2 (Types of Business) of the Fishery Industry Cooperative Act, or by a mutual aid federation of fishery industry cooperatives (in the case of a contract concluded by a fishery cooperative or fishery processing cooperative, limited to a contract satisfying the requirements specified by Ministry of Finance Order);
水産業協同組合法第十一条第一項第十二号（事業の種類）若しくは第九十三条第一項第六号の二（事業の種類）の事業を行う漁業協同組合若しくは水産加工業協同組合又は共済水産業協同組合連合会の締結した生命共済に係る契約（漁業協同組合又は水産加工業協同組合の締結した契約にあつては、財務省令で定める要件を備えているものに限る。）
a contract pertaining to life mutual aid concluded by a federation of consumer cooperatives that conducts the business under Article 10, paragraph (1), item (iv) (Types of Business) of the Consumer Cooperatives Act (Act No. 200 of 1948);
消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号（事業の種類）の事業を行う消費生活協同組合連合会の締結した生命共済に係る契約
a contract pertaining to life mutual aid concluded by a specified mutual aid association prescribed in Article 9-2, paragraph (7) (Business Cooperatives and Small Business Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act that conducts the mutual aid business prescribed in that paragraph, by a federation of cooperatives that conducts the business under Article 9-9, paragraph (1), item (iii) (Federations of Cooperatives) of that Act, or by a federation of specified mutual aid associations prescribed in paragraph (4) of that Article;
中小企業等協同組合法第九条の二第七項（事業協同組合及び事業協同小組合）に規定する共済事業を行う同項に規定する特定共済組合、同法第九条の九第一項第三号（協同組合連合会）の事業を行う協同組合連合会又は同条第四項に規定する特定共済組合連合会の締結した生命共済に係る契約
a contract pertaining to life mutual aid concluded by a juridical person that conducts a business pertaining to mutual aid under the provisions of an Act, being a contract designated by the Minister of Finance as one for which the business and the contents of the contract are equivalent to those listed in the preceding items.
法律の規定に基づく共済に関する事業を行う法人の締結した生命共済に係る契約でその事業及び契約の内容が前各号に掲げるものに準ずるものとして財務大臣の指定するもの
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