Article 208-2Mutual Aid Contracts Not Subject to Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments
第二百八条の二（小規模企業共済等掛金控除の対象とならない共済契約）
The mutual aid contracts specified by Cabinet Order as prescribed in Article 75, paragraph (2), item (i) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act are contracts under which mutual aid benefits are to be paid on the grounds listed in the items of Article 9, paragraph (1) (Mutual Aid Benefits) of the Small Enterprise Mutual Relief Projects Act as that paragraph is read as replaced pursuant to Article 5, paragraph (1) (Provisions on Reading Replacement for Application of the Small Enterprise Mutual Relief Projects Act to Old Type 2 Mutual Aid Contracts) of the Supplementary Provisions of the Act Partially Amending the Small Enterprise Mutual Relief Projects Act and the Small and Medium Enterprise Corporation Act (Act No. 44 of 1995).
法第七十五条第二項第一号（小規模企業共済等掛金控除）に規定する政令で定める共済契約は、小規模企業共済法及び中小企業事業団法の一部を改正する法律（平成七年法律第四十四号）附則第五条第一項（旧第二種共済契約に係る小規模企業共済法の規定の適用についての読替規定）の規定により読み替えられた小規模企業共済法第九条第一項各号（共済金）に掲げる事由により共済金が支給されることとなる契約とする。
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