Article 38-3Calculation of the Estimated Total Payments for Annuities Under Casualty Insurance Policies or Similar Contracts
第三十八条の三（損害保険契約等に基づく年金に係る支払総額の見込額の計算）
The amount calculated as specified by Ministry of Finance Order as prescribed in Article 184, paragraph (1), item (ii), (a), (2) (Insurance Premiums, etc. to Be Deducted in Calculating the Amount of Miscellaneous Income from Annuities Under Casualty Insurance Policies or Similar Contracts) of the Order is the amount calculated by multiplying the annual amount stipulated in the casualty insurance policy or similar contract (meaning a casualty insurance policy or similar contract prescribed in that paragraph; the same applies hereinafter in this Article) that forms the basis of payment of the annuity set forth in (a), (2) of that item (limited to a fixed-term annuity under which, if the person covered by the contract dies within the guaranteed period, an amount corresponding to the period from the date of death to the end of the guaranteed period is paid) (excluding the amount of surplus distributed or rebates received under that casualty insurance policy or similar contract on or after the payment commencement date of that annuity) by the number of years of the payment period stipulated in that casualty insurance policy or similar contract (or, if that number of years exceeds the longer of the number of years of the guaranteed period and the number of years of remaining life expectancy specified in the Appended Table of the Order as of the payment commencement date of that annuity for the person covered by the contract, that longer number of years).
令第百八十四条第一項第二号イ（２）（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する財務省令で定めるところにより計算した金額は、同号イ（２）に掲げる年金（有期の年金で契約対象者が保証期間内に死亡した場合にはその死亡した日からその保証期間の終了の日までの期間に相当する部分の金額の支払が行われるものに限る。）の支払の基礎となる損害保険契約等（同項に規定する損害保険契約等をいう。以下この条において同じ。）において定められているその年額（当該年金の支払開始の日以後に当該損害保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額を除く。）に、当該損害保険契約等において定められているその支払期間に係る年数（その年数がその保証期間に係る年数とその契約対象者に係る当該年金の支払開始の日における令別表に定める余命年数とのうちいずれか長い年数を超える場合には、そのいずれか長い年数）を乗じて計算した金額とする。
In the preceding paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:
前項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
person covered by the contract: a person whose survival is made a condition of payment under the casualty insurance policy or similar contract that forms the basis of payment of the annuity;
契約対象者 年金の支払の基礎となる損害保険契約等においてその者の生存が支払の条件とされている者をいう。
guaranteed period: a fixed period on or after the payment commencement date of a fixed-term annuity.
保証期間 有期の年金の支払開始の日以後一定期間をいう。
Read this with the articles around it
casualty insurance policy or similar contractmachine translation
「損害保険契約等」
In Article 38-3, a casualty insurance policy or similar contract as defined in Article 184, paragraph (1) of the Order for Enforcement of the Income Tax Act: an insurance contract under Article 76, paragraph (6), item (iv) of the Income Tax Act other than a life insurance contract, a contract listed in Article 77, paragraph (2) of that Act, or a contract listed in Article 326, paragraph (2) of that Order other than in its item (ii).
Defined inArticle 38-3, paragraph (1)· applies only in this article
person covered by the contractmachine translation
「契約対象者」
In Article 38-3, paragraph (1), the person whose being alive is a condition of payment under the non-life insurance contract or similar contract (損害保険契約等) on which an annuity is paid.
Defined inArticle 38-3, paragraph (2), item (i)· applies only in this provision and in Article 38-3, paragraph (1)
guaranteed periodmachine translation
「保証期間」
In Article 38-3, paragraph (1), a set period from the day payment of a fixed-term annuity begins.
Defined inArticle 38-3, paragraph (2), item (ii)· applies only in this provision and in Article 38-3, paragraph (1)