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The contracts specified by Cabinet Order prescribed in Article 95, paragraph (4), item (xii) (Foreign Tax Credit) of the Act are insurance policies concluded by a foreign insurer prescribed in Article 2, paragraph (6) (Definitions) of the Insurance Business Act, a life insurance company prescribed in paragraph (3) of that Article or a casualty insurance company prescribed in paragraph (4) of that Article, or contracts pertaining to mutual aid similar thereto, that contain a provision for the payment of an annuity.
法第九十五条第四項第十二号（外国税額控除）に規定する政令で定める契約は、保険業法第二条第六項（定義）に規定する外国保険業者、同条第三項に規定する生命保険会社若しくは同条第四項に規定する損害保険会社の締結する保険契約又はこれに類する共済に係る契約であつて、年金を給付する定めのあるものとする。
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