Supplementary Provisions, Article 5Transitional Measures regarding Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc.

The provisions of Article 183, paragraph (4) (limited to the part pertaining to item (iii)) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc.) of the New Order (including the case where they apply mutatis mutandis under Article 185, paragraph (4) (Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc. Pertaining to Inheritance, etc.) of the New Order) apply to insurance premiums or installments pertaining to an annuity prescribed in Article 183, paragraph (1) of the New Order or a lump sum payment prescribed in paragraph (2) of that Article, based on a life insurance contract, etc. prescribed in paragraph (3) of that Article, that an individual is to receive payment of on or after the day on which this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date").