In the case where a periodic payment event occurs under a contract for periodic payments (excluding a life insurance contract; the same applies in the following paragraph), if all or part of the contributions or premiums for that contract were borne by a person other than the periodic payment recipient, then at the time that periodic payment event occurs, the periodic payment recipient is deemed to have acquired, by gift from the person who bore those contributions or premiums, the portion of the rights relating to the contract for periodic payments that the recipient acquired that corresponds to the ratio of the amount of the contributions or premiums borne by a person other than the periodic payment recipient to the total amount of the contributions or premiums for that contract that were paid by the time that periodic payment event occurred.
The provisions of the preceding paragraph apply mutatis mutandis to the case where a repayment or the like is acquired under a contract for periodic payments.
前項の規定は、定期金給付契約について返還金その他これに準ずるものの取得があつた場合について準用する。
In the case where Article 3, paragraph (1), item (v) applies, if all or part of the contributions or premiums for the contract for periodic payments prescribed in that item were borne by a third party other than the periodic payment recipient or lump-sum recipient prescribed in that item and the decedent, then at the time of the commencement of the succession, that periodic payment recipient or lump-sum recipient is deemed to have acquired, by gift from that third party, the portion of the rights relating to the contract for periodic payments that the recipient acquired that corresponds to the ratio of the amount of the contributions or premiums borne by that third party to the total amount of the contributions or premiums for that contract that were paid by the time of that commencement of the succession.
In the application of the preceding three paragraphs, contributions or premiums borne by the decedent of the person who bore the contributions or premiums prescribed in paragraph (1) (including the case where it applies mutatis mutandis pursuant to paragraph (2)) or in the preceding paragraph are deemed to be contributions or premiums borne by that person; provided, however, that in the case where, pursuant to Article 3, paragraph (1), item (iv), the periodic payment recipient or lump-sum recipient, or the person who acquired the repayment or the like, prescribed in the preceding three 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 contributions or premiums borne by that decedent.