Supplementary Provisions, Article 7Contracts Subject to Transitional Measures Concerning Payment Reports
第七条（支払調書に関する経過措置の対象となる契約）
The contracts pertaining to mutual aid specified by Cabinet Order prescribed in Article 225, paragraph (1), item (vi) (Payment Reports) of the New Act, as applied with replacement of terms pursuant to the provisions of Article 9, paragraph (4) (Transitional Measures Concerning Notice, Payment Reports and Notices of Payment) of the Supplementary Provisions of the Amending Act, are the following contracts:
改正法附則第九条第四項（告知、支払調書及び支払通知書に関する経過措置）の規定により読み替えて適用される新法第二百二十五条第一項第六号（支払調書）に規定する政令で定める共済に係る契約は、次に掲げる契約とする。
a contract pertaining to mutual aid concluded by a federation of agricultural cooperatives that carries on the business of Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act (Act No. 132 of 1947);
農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会の締結した共済に係る契約
a contract pertaining to mutual aid concluded by a fishery cooperative or fishery processing cooperative that carries on the business of Article 11, paragraph (1), item (xi) (Business Relating to Mutual Aid for Members of Fishery Cooperatives) or Article 93, paragraph (1), item (vi)-2 (Business Relating to Mutual Aid for Members of Fishery Processing Cooperatives) of the Fishery Industry Cooperative Act (Act No. 242 of 1948), or by a mutual aid federation of fishery industry cooperatives;
水産業協同組合法（昭和二十三年法律第二百四十二号）第十一条第一項第十一号（漁業協同組合の組合員の共済に関する事業）若しくは第九十三条第一項第六号の二（水産加工業協同組合の組合員の共済に関する事業）の事業を行う漁業協同組合若しくは水産加工業協同組合又は共済水産業協同組合連合会の締結した共済に係る契約
a contract pertaining to mutual aid concluded by a federation of consumer cooperatives that carries on the business of Article 10, paragraph (1), item (iv) (Business for Mutual Aid for the Livelihood of Members) of the Consumer Cooperatives Act (Act No. 200 of 1948), as specified by Ministry of Finance Order.
消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号（組合員の生活の共済を図る事業）の事業を行う消費生活協同組合連合会の締結した共済に係る契約のうち財務省令で定めるもの
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 50 of 2010, short name for the 2010 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2010).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 50 of 2010, the Income Tax Act as amended by Article 1 of the 2010 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2010).
Short name set inSupplementary Provisions, Article 2, paragraph (1)