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Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
第三十条（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置）
The provisions of Article 28, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to premiums prescribed in that paragraph that an individual who, after the cancellation, on or after October 1, 2024, of a mutual aid contract prescribed in that paragraph that the individual had concluded, has concluded a mutual aid contract prescribed in that paragraph pays under that mutual aid contract.
新租税特別措置法第二十八条第二項の規定は、個人の締結していた同項に規定する共済契約につき令和六年十月一日以後に解除があった後同項に規定する共済契約を締結した当該個人が当該共済契約について支出する同項に規定する掛金について適用する。
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