Supplementary Provisions, Article 17Transitional Measures Concerning Payment Reports on Life Insurance Proceeds, etc.
第十七条（生命保険金等の支払調書に関する経過措置）
The provisions of Article 86, paragraph (1) (limited to the part pertaining to item (viii)) (Payment Report on Life Insurance Proceeds, etc.) of the New Regulation apply to the life insurance benefits, etc. prescribed in that paragraph for which payment is fixed on or after January 1, 2018, and for which a change of the contract holder prescribed in that paragraph has been made on or after that date.
新規則第八十六条第一項（第八号に係る部分に限る。）（生命保険金等の支払調書）の規定は、平成三十年一月一日以後に支払の確定する同項に規定する生命保険金等で同日以後に同項に規定する契約者の変更が行われたものについて適用する。
life insurance benefit, etc.machine translation
「生命保険金等」
In Article 86, insurance money and similar benefits under life insurance contracts of the kinds the Cabinet Order (政令) referred to in Article 225, paragraph (1), item (iv) of the Income Tax Act specifies, paid in Japan; where the recipient is a nonresident or a foreign corporation, only those listed in Article 161, paragraph (1), item (xiv) or Article 209, item (ii) of that Act.
Short name set inArticle 86, paragraph (1)· applies only in this article
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 22 of 2015.
Short name set inSupplementary Provisions, Article 2, paragraph (1)