Supplementary Provisions, Article 13Transitional Measures Concerning Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts
第十三条（損害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関する経過措置）
The provisions of Article 184 (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts) of the New Order apply to an annuity under a casualty insurance policy or similar contract prescribed in paragraph (1) of that Article, or a maturity refund, etc. prescribed in paragraph (4) of that Article under a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article (limited to those other than a casualty insurance policy concluded with a small amount and short term insurer prescribed in that paragraph), that an individual receives payment of on or after January 1, 2007, and the provisions then in force continue to govern an annuity under a casualty insurance policy or similar contract prescribed in Article 184, paragraph (1) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts) of the Former Order, or a maturity refund, etc. prescribed in paragraph (4) of that Article under a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article, that an individual received payment of before that date.
新令第百八十四条（損害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）の規定は、個人が平成十九年一月一日以後に支払を受ける同条第一項に規定する損害保険契約等に基づく年金又は同条第二項に規定する損害保険契約等（同項に規定する少額短期保険業者と締結した損害保険契約以外のものに限る。）に基づく同条第四項に規定する満期返戻金等について適用し、個人が同日前に支払を受けた旧令第百八十四条第一項（損害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）に規定する損害保険契約等に基づく年金又は同条第二項に規定する損害保険契約等に基づく同条第四項に規定する満期返戻金等については、なお従前の例による。
The provisions of Article 184, paragraphs (2) through (4) of the New Order apply to a maturity refund, etc. prescribed in paragraph (4) of that Article under a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article (limited to a casualty insurance policy concluded with a small amount and short term insurer prescribed in that paragraph) that an individual receives payment of on or after the Effective Date.
casualty insurance policy or similar contractmachine translation
「損害保険契約等」
In Article 184, paragraph (1), an insurance contract listed in Article 76, paragraph (6), item (iv) of the Income Tax Act other than a life insurance contract, a contract listed in the items of Article 77, paragraph (2) of that Act (non-life insurance contracts and building or fire mutual aid contracts), or a contract listed in the items of Article 326, paragraph (2) other than item (ii).
Defined inArticle 184, paragraph (1)· applies only in this paragraph
casualty insurance policy or similar contractmachine translation
「損害保険契約等」
In Article 184, paragraphs (2) and (3), the contracts covered by paragraph (1) of that Article, together with insurance contracts concluded by a small-amount, short-term insurance provider (少額短期保険業者) that are similar to those of a non-life insurance company or foreign non-life insurance company under the Insurance Business Act.
Defined inArticle 184, paragraph (2)· applies only in this paragraph and in Article 184, paragraph (3)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 124 of 2006.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 124 of 2006 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 124 of 2006, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)