In the case where an insured event under a life insurance contract (excluding an insured event arising from injury, sickness or the like that does not involve death) or an insured event under a non-life insurance contract (limited to an insured event arising from an accidental event that involves death) occurs, if all or part of the premiums for those contracts were borne by a person other than the insurance benefit recipient, then at the time those insured events occur, the insurance benefit recipient is deemed to have acquired, by gift from the person who bore those premiums, the portion of the insurance benefits that the recipient acquired (for the insurance benefits under that non-life insurance contract, limited to those specified by Cabinet Order) that corresponds to the ratio of the amount of the premiums borne by a person other than the insurance benefit recipient to the total amount of the premiums for those contracts that were paid by the time those insured events occurred.
生命保険契約の保険事故（傷害、疾病その他これらに類する保険事故で死亡を伴わないものを除く。）又は損害保険契約の保険事故（偶然な事故に基因する保険事故で死亡を伴うものに限る。）が発生した場合において、これらの契約に係る保険料の全部又は一部が保険金受取人以外の者によつて負担されたものであるときは、これらの保険事故が発生した時において、保険金受取人が、その取得した保険金（当該損害保険契約の保険金については、政令で定めるものに限る。）のうち当該保険金受取人以外の者が負担した保険料の金額のこれらの契約に係る保険料でこれらの保険事故が発生した時までに払い込まれたものの全額に対する割合に相当する部分を当該保険料を負担した者から贈与により取得したものとみなす。
The provisions of the preceding paragraph apply mutatis mutandis to the case where a repayment or the like is acquired under a life insurance contract or a non-life insurance contract (limited to a non-life insurance contract, specified by Cabinet Order, that has injury as its insured event).
In the application of the preceding two paragraphs, premiums borne by the decedent of the person who bore the premiums prescribed in paragraph (1) (including the case where it applies mutatis mutandis pursuant to the preceding paragraph) are deemed to be premiums borne by that person; provided, however, that in the case where, pursuant to Article 3, paragraph (1), item (iii), the insurance benefit recipient or the person who acquired the repayment or the like prescribed in the preceding two paragraphs is deemed to have acquired the property set out in that item from that decedent by inheritance or bequest, this does not apply to the premiums borne by that decedent.
The provisions of paragraph (1) do not apply to the portion corresponding to the insurance benefits or payments, in the case where, pursuant to Article 3, paragraph (1), item (i) or (ii), the insurance benefit recipient prescribed in paragraph (1) is deemed to have acquired by inheritance or bequest the insurance benefits set out in item (i) of that paragraph or the payments set out in item (ii) of that paragraph.