Supplementary Provisions, Article 14Transitional Measures for Earthquake Insurance Premium Deduction
第十四条（地震保険料控除に関する経過措置）
The contract specified by Cabinet Order prescribed in Article 10, paragraph (2) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Amending Act is a contract pertaining to mutual aid in which the survival of a building or movable property throughout the mutual aid period is the mutual aid event.
改正法附則第十条第二項（地震保険料控除に関する経過措置）に規定する政令で定める契約は、建物又は動産の共済期間中の耐存を共済事故とする共済に係る契約とする。
Where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in applying the provisions of the Income Tax Act, in Article 190, item (ii), (b) (Year-End Adjustment) of that Act, "earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction)" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "2006 Amendment Act")", and "through 77" is deemed to be replaced with "through 77 (including where applied pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amendment Act)"; in Article 196, paragraph (1) (Salary Income Earner's Return for Insurance Premium Deduction) of that Act, "earthquake insurance premiums" is deemed to be replaced with "earthquake insurance premiums and similar premiums", and in item (iii) of that paragraph, "earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction)" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the 2006 Amendment Act" and "those provisions" is deemed to be replaced with "the provisions of Article 76 or Article 77 (Earthquake Insurance Premium Deduction) (including where applied pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amendment Act)"; in paragraph (2) of that Article, "earthquake insurance premiums" is deemed to be replaced with "earthquake insurance premiums and similar premiums"; and in Article 198, paragraph (5) (Special Provisions on the Time for Submission, etc. of Returns Concerning Withholding by Salary Income Earners) of that Act, "earthquake insurance premium" is deemed to be replaced with "earthquake insurance premiums and similar premiums".
改正法附則第十条第二項の規定の適用がある場合における所得税法の規定の適用については、同法第百九十条第二号ロ（年末調整）中「第七十七条第一項（地震保険料控除）に規定する地震保険料」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号。以下「平成十八年改正法」という。）附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「第七十七条まで」とあるのは「第七十七条（平成十八年改正法附則第十条第二項の規定により適用される場合を含む。）まで」と、同法第百九十六条第一項（給与所得者の保険料控除申告書）中「地震保険料に」とあるのは「地震保険料等に」と、同項第三号中「第七十七条第一項（地震保険料控除）に規定する地震保険料」とあるのは「平成十八年改正法附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「これらの規定」とあるのは「第七十六条又は第七十七条（地震保険料控除）（同項の規定により適用される場合を含む。）の規定」と、同条第二項中「地震保険料」とあるのは「地震保険料等」と、同法第百九十八条第五項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）中「地震保険料」とあるのは「地震保険料等」とする。
In applying the provisions of the New Order where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in Article 258, paragraph (3), item (iv) (Calculation of Tax Amount When a Nonresident Becomes a Resident Partway Through the Year) of the New Order, "earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "2006 Amendment Act")", and "Article 76 or Article 77 of the Act" is deemed to be replaced with "Article 76 or Article 77 (Earthquake Insurance Premium Deduction) of the Act (including where applied pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amendment Act)"; in Article 262, paragraph (1) (Submission or Presentation of Documents Relating to the Tax Return) of the New Order, "earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the 2006 Amendment Act", and the phrase "'earthquake insurance premium'" is deemed to be replaced with "'earthquake insurance premiums and similar premiums'", and in item (v) of that paragraph, "earthquake insurance premium" is deemed to be replaced with "earthquake insurance premiums and similar premiums"; and in Article 319, item (viii) (Submission or Presentation of Documents Relating to the Return for Insurance Premium Deduction) of the New Order, "earthquake insurance premium" is deemed to be replaced with "earthquake insurance premiums and similar premiums".
改正法附則第十条第二項の規定の適用がある場合における新令の規定の適用については、新令第二百五十八条第三項第四号（年の中途で非居住者が居住者となった場合の税額の計算）中「法第七十七条第一項（地震保険料控除）に規定する地震保険料」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号。以下「平成十八年改正法」という。）附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「の規定」とあるのは「（地震保険料控除）（同項の規定により適用される場合を含む。）の規定」と、新令第二百六十二条第一項（確定申告書に関する書類の提出又は提示）中「法第七十七条第一項（地震保険料控除）に規定する地震保険料」とあるのは「平成十八年改正法附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「「地震保険料」」とあるのは「「地震保険料等」」と、同項第五号中「地震保険料の」とあるのは「地震保険料等の」と、新令第三百十九条第八号（保険料控除申告書に関する書類の提出又は提示）中「地震保険料」とあるのは「地震保険料等」とする。
Where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in applying the provisions of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), in Article 4-4, paragraph (2) (Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Property Accumulation Savings Contracts) of that Act, "Article 77, paragraph (1) of the Income Tax Act" is deemed to be replaced with "Article 77, paragraph (1) of the Income Tax Act and the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006)".
改正法附則第十条第二項の規定の適用がある場合における租税特別措置法（昭和三十二年法律第二十六号）の規定の適用については、同法第四条の四第二項（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例）中「の規定」とあるのは、「並びに所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第十条第二項の規定」とする。
In addition to what is provided for in the preceding three paragraphs, matters necessary for applying the provisions of laws and regulations on income tax where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply are specified by Ministry of Finance Order.
前三項に定めるもののほか、改正法附則第十条第二項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、財務省令で定める。
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)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 124 of 2006, short name for the 2006 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2006).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
2006 Amendment Actmachine translation
「平成十八年改正法」
Short name for the 2006 Act amending the Income Tax Act and other laws (Act No. 10 of 2006), used in Article 14, paragraph (2) of the supplementary provisions (附則) of Cabinet Order No. 124 of 2006 in the wording it reads into the Income Tax Act for earthquake insurance premiums covered by that Act's transitional rule.
Short name set inSupplementary Provisions, Article 14, paragraph (2)