Supplementary Provisions, Article 7Transitional Measures Concerning the Scope of Contracts Pertaining to Mutual Aid Subject to Earthquake Insurance Premium Deduction
第七条（地震保険料控除の対象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 214 (limited to the portion pertaining to item (iv)) (Scope of Contracts Pertaining to Mutual Aid Subject to Earthquake Insurance Premium Deduction) of the New Order apply to the earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake 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 the earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Former Act that a Resident paid before the Effective Date.
新令第二百十四条（第四号に係る部分に限る。）（地震保険料控除の対象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七十七条第一項（地震保険料控除）に規定する地震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七十七条第一項（地震保険料控除）に規定する地震保険料については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 137 of 2014.
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. 137 of 2014, the Income Tax Act as amended by Article 1 of the 2014 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2014).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 137 of 2014, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 137 of 2014, the Income Tax Act as it stood before Article 1 of the 2014 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2014) amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)