Supplementary Provisions, Article 18Transitional Measures Regarding Payment Reports on Casualty Insurance Benefits, etc.
第十八条（損害保険等給付の支払調書に関する経過措置）
The provisions of Article 87, paragraph (1) (limited to the part pertaining to item (viii)) (Payment Report on Casualty Insurance Benefits, etc.) of the New Regulation apply to the casualty 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.
新規則第八十七条第一項（第八号に係る部分に限る。）（損害保険等給付の支払調書）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損害保険等給付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。
casualty insurance benefit, etc.machine translation
「損害保険等給付」
In Article 87, benefits under casualty insurance contracts and similar benefits of the kinds the Cabinet Order (政令) referred to in Article 225, paragraph (1), item (v) 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 87, 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)