Supplementary Provisions, Article 16Transitional Measures regarding Scope of Contracts for Mutual Aid That Become Life Insurance Contracts, etc.
第十六条(生命保険契約等となる共済に係る契約の範囲に関する経過措置)
The provisions of Article 210 (Scope of Contracts for Mutual Aid That Become Life Insurance Contracts, etc.) of the New Order apply to life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the New Act that a Resident pays on or after the Effective Date, and the provisions then in force continue to govern life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Former Act that a Resident paid before the Effective Date.
新令第二百十条(生命保険契約等となる共済に係る契約の範囲)の規定は、居住者が施行日以後に支払う新法第七十六条第一項(生命保険料控除)に規定する生命保険料について適用し、居住者が施行日前に支払った旧法第七十六条第一項(生命保険料控除)に規定する生命保険料については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 82 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 82 of 2007, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 82 of 2007, the Income Tax Act as amended by Article 1 of the 2007 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2007).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 82 of 2007, the Income Tax Act as it stood before Article 1 of the 2007 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2007) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)