Supplementary Provisions, Article 2Contracts Subject to Transitional Measures Concerning Payment Reports
第二条（支払調書に関する経過措置の対象となる契約）
The matters specified by Ministry of Finance Order as prescribed in Article 7, item (iii) (Contracts Subject to Transitional Measures Concerning Payment Reports) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 50 of 2010) are contracts pertaining to mutual aid entered into by the National Federation of Workers' Mutual Aid Consumer Cooperatives, which conducts the business set forth in Article 10, paragraph (1), item (iv) (Business to Provide Mutual Aid for the Livelihood of Members) of the Consumer Cooperatives Act (Act No. 200 of 1948).
所得税法施行令の一部を改正する政令（平成二十二年政令第五十号）附則第七条第三号（支払調書に関する経過措置の対象となる契約）に規定する財務省令で定めるものは、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）の事業を行う全国労働者共済生活協同組合連合会の締結した共済に係る契約とする。