第二百十二条（生命保険料控除の対象となる年金給付契約の要件）
Article 212Requirements for Annuity Contracts Eligible for Life Insurance Premium Deduction
The requirements specified by Cabinet Order prescribed in Article 76, paragraph (8), item (iii) (Life Insurance Premium Deduction) of the Act are that the payment of annuities to the individual specified in item (i) of that paragraph under the contracts set out in the items of the preceding Article is to be made in one of the following ways.
法第七十六条第八項第三号（生命保険料控除）に規定する政令で定める要件は、前条各号に掲げる契約に基づく同項第一号に定める個人に対する年金の支払を次のいずれかとするものであることとする。
it is made periodically over a period of 10 years or more on or after a day specified in the contract, being a day on or after January 1 of the year in which falls the day on which the recipient of that annuity reaches the age of 60 (where the day on which the recipient reaches the age of 60 falls between January 1 and June 30 of that year, a day on or after July 1 of the year preceding that year);
当該年金の受取人の年齢が六十歳に達した日の属する年の一月一日以後の日（六十歳に達した日が同年の一月一日から六月三十日までの間である場合にあつては、同年の前年七月一日以後の日）で当該契約で定める日以後十年以上の期間にわたつて定期に行うものであること。
it is made periodically over the period during which the recipient of that annuity is alive;
当該年金の受取人が生存している期間にわたつて定期に行うものであること。
in addition to the payment of the annuity specified in item (i), payment of an annuity begins on account of severe disability of the insured person or covered person pertaining to that contract, and it is made periodically over a period of 10 years or more on or after the date on which payment of that annuity begins, or over the period during which that person is alive.
第一号に定める年金の支払のほか、当該契約に係る被保険者又は被共済者の重度の障害を原因として年金の支払を開始し、かつ、当該年金の支払開始日以後十年以上の期間にわたつて、又はその者が生存している期間にわたつて定期に行うものであること。