Supplementary Provisions, Article 14, paragraph (1)
第一項
With regard to the application of the provisions of Articles 76 and 77 of the new Income Tax Act to income tax for 2001, the phrase "which are paid" in Article 76, paragraph (3), item (iv) of the new Income Tax Act is deemed to be replaced with "which are paid (for those concluded by a non-life insurance company or a foreign non-life insurance company or similar, limited to those for which the commencement of the insurance period of the insurance contract (or, for those without a fixed insurance period, the day on which they take effect; the same applies in the following Article) is on or after July 1, 2001)"; the phrase "mutual aid benefits by reason of" in Article 77, paragraph (1) of the new Income Tax Act is deemed to be replaced with "insurance proceeds or mutual aid benefits by reason of"; the phrase "among non-life insurance contracts" in paragraph (2), item (i) of that Article is deemed to be replaced with "among non-life insurance contracts (excluding those concluded by the foreign non-life insurance company or similar outside Japan),"; the phrase "those (excluding those set forth in item (iii) or paragraph (3), item (iv) of the preceding Article and those concluded by the foreign non-life insurance company or similar outside Japan)" is deemed to be replaced with "those, and non-life insurance contracts concluded by the non-life insurance company or foreign non-life insurance company or similar under which insurance proceeds are paid for bodily injury or illness and which pay insurance proceeds by reason of hospitalization in a hospital or clinic and payment of the medical expenses prescribed in Article 73, paragraph (2), or any other ground specified by Cabinet Order (limited to those for which the commencement of the insurance period of the non-life insurance contract is on or before June 30, 2001, and excluding those set forth in item (iii))"; and the phrase "excluding" in item (iii) of that paragraph is deemed to be replaced with "excluding, and, for those concluded by the life insurance company or foreign life insurance company or similar, limited to those for which the commencement of the insurance period of the insurance contract is on or after July 1, 2001".
平成十三年分の所得税に係る新所得税法第七十六条及び第七十七条の規定の適用については、新所得税法第七十六条第三項第四号中「支払われるもの」とあるのは「支払われるもの（当該損害保険会社又は外国損害保険会社等が締結したものにあつては、当該保険契約の保険期間の始期（保険期間の定めのないものにあつては、その効力を生ずる日。次条において同じ。）が平成十三年七月一日以後であるものに限る。）」と、新所得税法第七十七条第一項中「基因して共済金」とあるのは「基因して保険金若しくは共済金」と、同条第二項第一号中「損害保険契約のうち」とあるのは「損害保険契約（当該外国損害保険会社等が国外において締結したものを除く。）のうち、」と、「もの（第三号又は前条第三項第四号に掲げるもの及び当該外国損害保険会社等が国外において締結したものを除く。）」とあるのは「もの及び当該損害保険会社又は外国損害保険会社等が締結した身体の傷害又は疾病により保険金が支払われる損害保険契約で病院又は診療所に入院して第七十三条第二項に規定する医療費を支払つたことその他の政令で定める事由に基因して保険金が支払われるもの（当該損害保険契約の保険期間の始期が平成十三年六月三十日以前であるものに限るものとし、第三号に掲げるものを除く。）」と、同項第三号中「を除く」とあるのは「を除くものとし、当該生命保険会社又は外国生命保険会社等が締結したものにあつては、当該保険契約の保険期間の始期が平成十三年七月一日以後であるものに限る」とする。