Supplementary Provisions, Article 10Transitional Measures for Earthquake Insurance Premium Deduction
第十条（地震保険料控除に関する経過措置）
The provisions of Article 77 of the New Income Tax Act apply to income tax for 2007 and subsequent years, and the provisions then in force continue to govern income tax for 2006 and prior years.
新所得税法第七十七条の規定は、平成十九年分以後の所得税について適用し、平成十八年分以前の所得税については、なお従前の例による。
If, in any year from 2007 onward, a Resident has paid casualty insurance premiums (meaning casualty insurance premiums prescribed in that paragraph; hereinafter the same applies in this paragraph) under a long-term casualty insurance policy or similar contract concluded on or before December 31, 2006 (limited to a casualty insurance policy 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 casualty insurance policy 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 casualty 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 casualty insurance policy 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 casualty insurance premiums under long-term casualty insurance policies or similar contracts (hereinafter referred to as "former long-term casualty insurance premiums" in this paragraph); the same applies hereinafter in this paragraph) fall under casualty insurance policies or similar contracts prescribed in paragraph (1) of that Article (hereinafter referred to as "casualty insurance policies or similar contracts" in this paragraph and the following paragraph): the total amount of the earthquake insurance premiums paid during that year under those casualty insurance policies or similar contracts (if, in that year, a distribution of surplus or a rebate has been received under a casualty insurance policy or similar contract, or surplus to be distributed or a rebate to be received under a casualty insurance policy 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 casualty insurance policies 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 casualty insurance premiums paid during that year (if, in that year, a distribution of surplus or a rebate has been received under a long-term casualty insurance policy or similar contract, or surplus to be distributed or a rebate to be received under a long-term casualty insurance policy or similar contract has been appropriated to the payment of former long-term casualty 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 casualty 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 casualty 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 casualty 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
When calculating the amount specified in each item of the preceding paragraph, if a single casualty insurance policy or similar contract or a single long-term casualty insurance policy or similar contract falls under both a contract prescribed in item (i) and a contract prescribed in item (ii) of that paragraph, the provisions of that paragraph apply by deeming it to fall under only one of those contracts, whichever it may be.
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (2) apply are specified by Cabinet Order.
Supplementary Provisions, Article 11Transitional Measures for Deduction for Dependents, etc.
第十一条（扶養控除等に関する経過措置）
The provisions of Article 84, paragraph (1) and Article 89, paragraph (1) of the New Income Tax Act apply to income tax for 2007 and subsequent years, and the provisions then in force continue to govern income tax for 2006 and prior years.
新所得税法第八十四条第一項及び第八十九条第一項の規定は、平成十九年分以後の所得税について適用し、平成十八年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 12Special Provisions on Calculation of the Base Amount for Estimated Tax Prepayment for Income Tax for 2007
第十二条（平成十九年分の所得税に係る予定納税基準額の計算の特例）
Notwithstanding the provisions of Article 104, paragraph (1) of the New Income Tax Act, the tax prepayment calculation base prescribed in that paragraph for a Resident's income tax for 2007 (referred to as the "tax prepayment calculation base" in the following paragraph) is the amount obtained by deducting the amount set forth in item (ii) from the amount set forth in item (i):
whichever is the smaller of the following amounts:
次に掲げる金額のうちいずれか少ない金額
the amount of income tax calculated by applying the provisions of Part II, Chapters III and IV of the New Income Tax Act to that person's amount of taxable gross income for 2006 (if the Income in Each Class that formed the basis for calculating that amount of taxable gross income included the amount of capital gains, the amount of occasional income, the amount of miscellaneous income or the amount of Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order under Article 104, paragraph (1), item (i) of the Former Income Tax Act, and if the provisions of Article 2 of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947) were applied to income tax for that year, the amount calculated as if the provisions of that Article had not been applied);
the amount obtained by deducting an amount equivalent to 10 percent of the adjusted income tax (or 125,000 yen, if that amount exceeds 125,000 yen) from the amount of income tax on that person's amount of taxable gross income for 2006 in the case where the provisions of Part II, Chapter III of the Former Income Tax Act, as read with the replacement of terms under Article 4 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. prior to its repeal by the provisions of Article 14 (hereinafter referred to as the "Former Law on Income Tax Burden Reduction Measures" in this Article and Article 14, paragraph (1) of the Supplementary Provisions), and the provisions of Chapter IV of that Part are applied, and the provisions of Article 6, paragraph (1) of the Former Law on Income Tax Burden Reduction Measures are not applied (if the Income in Each Class that formed the basis for calculating that amount of taxable gross income included the amount of capital gains, the amount of occasional income, the amount of miscellaneous income or the amount of Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order under Article 104, paragraph (1), item (i) of the Former Income Tax Act, and if the provisions of Article 2 of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims were applied to income tax for that year, the amount calculated as if the provisions of that Article had not been applied; hereinafter referred to as the "adjusted income tax" in this item);
その者の第十四条の規定による廃止前の経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（以下この条及び附則第十四条第一項において「旧所得税等負担軽減措置法」という。）第四条の規定により読み替えられた旧所得税法第二編第三章の規定及び同編第四章の規定を適用し、かつ、旧所得税等負担軽減措置法第六条第一項の規定を適用しないものとした場合における平成十八年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となった各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があった場合には、旧所得税法第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかったものとみなして計算した額とし、同年分の所得税について災害被害者に対する租税の減免、徴収猶予等に関する法律第二条の規定の適用があった場合には、同条の規定の適用がなかったものとして計算した額とする。以下この号において「調整後所得税額」という。）から当該調整後所得税額の百分の十に相当する金額（当該金額が十二万五千円を超える場合には、十二万五千円）を控除した金額
the amount of income tax that has been or is to be collected through withholding on Each Class of Income that formed the basis for calculating that person's amount of taxable gross income for 2006 (if Each Class of Income so used includes occasional income, miscellaneous income or Ad Hoc Income not falling under miscellaneous income, the amount after deducting the amount of income tax that has been or is to be collected through withholding on that income).
The tax prepayment calculation base for a Nonresident's income tax for 2007 is calculated in accordance with the provisions of the preceding paragraph.