Supplementary Provisions, Article 20Transitional Measures regarding Benefits Similar to Life Insurance Proceeds, etc.
第二十条(生命保険金に類する給付等に関する経過措置)
The provisions of Article 351, paragraph (2) (Benefits Similar to Life Insurance Proceeds, etc.) of the New Order apply to the maturity refunds, etc. prescribed in item (i) of that paragraph of casualty insurance policies or similar contracts prescribed in that item that are payable on or after January 1, 2007, and the provisions then in force continue to govern the maturity refunds, etc. prescribed in Article 351, paragraph (2), item (i) (Benefits Similar to Life Insurance Proceeds, etc.) of the Former Order of casualty insurance policies or similar contracts prescribed in that item that are payable before that date.
新令第三百五十一条第二項(生命保険金に類する給付等)の規定は、平成十九年一月一日以後に支払うべき同項第一号に規定する損害保険契約等の同号に規定する満期返戻金等について適用し、同日前に支払うべき旧令第三百五十一条第二項第一号(生命保険金に類する給付等)に規定する損害保険契約等の同号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。
Article 351, paragraph (2), item (i) of the New Order applies to the maturity refunds, etc. prescribed in that item of casualty insurance policies concluded with a small amount and short term insurer prescribed in that item that are payable on or after the Effective Date.
新令第三百五十一条第二項第一号の規定は、施行日以後に支払うべき同号に規定する少額短期保険業者と締結した損害保険契約の同号に規定する満期返戻金等について適用する。
casualty insurance policy or similar contractmachine translation
「損害保険契約等」
In Article 351, paragraph (2), items (i) and (ii), 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, or a contract listed in the items of Article 326, paragraph (2) other than item (ii).
Defined inArticle 351, paragraph (2), item (i)· applies only in this provision and in Article 351, paragraph (2), item (ii)
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)