Supplementary Provisions, Article 10, paragraph (2)
第二項
If, in any year from 2007 onward, a Resident has paid non-life insurance premiums (meaning non-life insurance premiums prescribed in that paragraph; hereinafter the same applies in this paragraph) under a long-term non-life insurance contract or similar contract concluded on or before December 31, 2006 (limited to a non-life insurance contract or similar contract prescribed in Article 77, paragraph (1) of the former Income Tax Act which is a contract with a special provision for the payment of a maturity refund after the expiry of the insurance period or mutual aid period, or any other contract specified by Cabinet Order as equivalent thereto, for which those periods are 10 years or more, and which has not been changed on or after January 1, 2007, and excluding a non-life insurance contract or similar contract whose insurance period or mutual aid period begins (or, for a contract for which no such period is specified, which takes effect) on or after January 1, 2007; hereinafter the same applies in this Article), the provisions of Article 77 of the new Income Tax Act may be applied by treating the amount to be deducted pursuant to paragraph (1) of that Article, notwithstanding the provisions of that paragraph, as the amount specified in each of the following items according to the category of case set forth in that item. In such a case, in that paragraph, the phrase "保険又は共済" (insurance or mutual aid) is deemed to be replaced with "保険若しくは共済" (insurance or mutual aid, joining a smaller group of alternatives), the phrase "保険金又は共済金" (insurance proceeds or mutual aid benefits) is deemed to be replaced with "保険金若しくは共済金" (insurance proceeds or mutual aid benefits, joining a smaller group of alternatives), the phrase "又は掛金" (or installments) is deemed to be replaced with "若しくは掛金" (or installments, joining a smaller group of alternatives), and the phrase "has paid" is deemed to be replaced with "or non-life insurance premiums prescribed in Article 10, paragraph (2) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006) under a long-term non-life insurance contract or similar contract prescribed in that paragraph, has paid", and in paragraph (3) of that Article, the phrase "A deduction" is deemed to be replaced with "A deduction (including a deduction under Article 10, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006))".
居住者が、平成十九年以後の各年において、平成十八年十二月三十一日までに締結した長期損害保険契約等（旧所得税法第七十七条第一項に規定する損害保険契約等であって、当該損害保険契約等が保険期間又は共済期間の満了後満期返戻金を支払う旨の特約のある契約その他政令で定めるこれに準ずる契約でこれらの期間が十年以上のものであり、かつ、平成十九年一月一日以後に当該損害保険契約等の変更をしていないものに限るものとし、当該損害保険契約等の保険期間又は共済期間の始期（これらの期間の定めのないものにあっては、その効力を生ずる日）が平成十九年一月一日以後であるものを除く。以下この条において同じ。）に係る損害保険料（同項に規定する損害保険料をいう。以下この項において同じ。）を支払った場合には、新所得税法第七十七条第一項の規定により控除する金額は、同項の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額として、同条の規定を適用することができる。この場合において、同項中「保険又は共済」とあるのは「保険若しくは共済」と、「保険金又は共済金」とあるのは「保険金若しくは共済金」と、「又は掛金」とあるのは「若しくは掛金」と、「を支払つた場合」とあるのは「又は所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第十条第二項（地震保険料控除に関する経過措置）に規定する長期損害保険契約等に係る同項に規定する損害保険料を支払つた場合」と、同条第三項中「控除は」とあるのは「控除（所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第十条第二項の規定による控除を含む。）は」とする。
if all of the contracts related to the earthquake insurance premiums and similar premiums paid during that year (meaning earthquake insurance premiums prescribed in Article 77, paragraph (1) of the New Income Tax Act (hereinafter referred to as "earthquake insurance premiums" in this paragraph) and non-life insurance premiums under long-term non-life insurance contracts or similar contracts (hereinafter referred to as "former long-term non-life insurance premiums" in this paragraph); the same applies hereinafter in this paragraph) fall under non-life insurance contracts or similar contracts prescribed in paragraph (1) of that Article (hereinafter referred to as "non-life insurance contracts or similar contracts" in this paragraph and the following paragraph): the total amount of the earthquake insurance premiums paid during that year under those non-life insurance contracts or similar contracts (if, in that year, a distribution of surplus or a rebate has been received under a non-life insurance contract or similar contract, or surplus to be distributed or a rebate to be received under a non-life insurance contract or similar contract has been appropriated to the payment of earthquake insurance premiums, the remaining amount after deducting the amount of that surplus or rebate (limited to the amount of the portion related to earthquake insurance premiums), and if that amount exceeds 50,000 yen, 50,000 yen; the same applies in item (iii));
その年中に支払った地震保険料等（新所得税法第七十七条第一項に規定する地震保険料（以下この項において「地震保険料」という。）及び長期損害保険契約等に係る損害保険料（以下この項において「旧長期損害保険料」という。）をいう。以下この項において同じ。）に係る契約のすべてが同条第一項に規定する損害保険契約等（以下この項及び次項において「損害保険契約等」という。）に該当するものである場合 その年中に支払った当該損害保険契約等に係る地震保険料の金額の合計額（その年において損害保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は損害保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもって地震保険料の払込みに充てた場合には当該剰余金又は割戻金の額（地震保険料に係る部分の金額に限る。）を控除した残額とし、その金額が五万円を超える場合には五万円とする。第三号において同じ。）
if all of the contracts related to the earthquake insurance premiums and similar premiums paid during that year fall under long-term non-life insurance contracts or similar contracts: the amount specified in each of the following according to the category of cases set forth below:
その年中に支払った地震保険料等に係る契約のすべてが長期損害保険契約等に該当するものである場合 次に掲げる場合の区分に応じそれぞれ次に定める金額
if the total amount of the former long-term non-life insurance premiums paid during that year (if, in that year, a distribution of surplus or a rebate has been received under a long-term non-life insurance contract or similar contract, or surplus to be distributed or a rebate to be received under a long-term non-life insurance contract or similar contract has been appropriated to the payment of former long-term non-life insurance premiums, the remaining amount after deducting the amount of that surplus or rebate; the same applies hereinafter in this paragraph) is 10,000 yen or less: that total amount;
if the total amount of the former long-term non-life insurance premiums paid during that year exceeds 10,000 yen but is not more than 20,000 yen: the sum of 10,000 yen and the amount equivalent to one half of the amount obtained by deducting 10,000 yen from that total amount;
その年中に支払った旧長期損害保険料の金額の合計額が一万円を超え二万円以下である場合 一万円と当該合計額から一万円を控除した金額の二分の一に相当する金額との合計額
if the total amount of the former long-term non-life insurance premiums paid during that year exceeds 20,000 yen: 15,000 yen;
その年中に支払った旧長期損害保険料の金額の合計額が二万円を超える場合 一万五千円
if the contracts related to the earthquake insurance premiums and similar premiums paid during that year include both a contract prescribed in item (i) and a contract prescribed in the preceding item: the amount specified in each of the following according to the category of cases set forth below:
if the sum of the total amount of the earthquake insurance premiums paid during that year under the contracts prescribed in item (i) and the amount calculated, in accordance with the provisions of the preceding item, on the total amount of the former long-term non-life insurance premiums paid during that year under the contracts prescribed in that item is 50,000 yen or less: that sum;
if the amount calculated under (a) exceeds 50,000 yen: 50,000 yen.
イにより計算した金額が五万円を超える場合 五万円