Article 208-4Insurance Premiums Not Subject to Old Life Insurance Premiums
第二百八条の四（旧生命保険料の対象とならない保険料）
The insurance premiums or contributions pertaining to old life insurance contracts, etc. specified by Cabinet Order as prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act are the following insurance premiums:
法第七十六条第一項（生命保険料控除）に規定する政令で定める旧生命保険契約等に係る保険料又は掛金は、次に掲げる保険料とする。
among the insurance premiums pertaining to an insurance policy to which a special clause to the effect of covering damage that may arise from a certain accidental event is attached (excluding one that is a contract listed in Article 76, paragraph (6), item (iv) of the Act or one under which the payment event of the insurance proceeds or similar benefits prescribed in paragraph (1) of that Article (referred to as "insurance proceeds or similar benefits" in Article 208-6 (Scope of Payment Events of Insurance Proceeds or Similar Benefits Pertaining to Nursing Care and Medical Insurance Policies, etc.) and Article 209 (Insurance Policies, etc. Not Subject to Life Insurance Premium Deduction)) is stipulated to arise solely from bodily injury (referred to as a "personal accident insurance contract" in the following item)), the insurance premiums pertaining to that special clause; and
一定の偶然の事故によつて生ずることのある損害をてん補する旨の特約（法第七十六条第六項第四号に掲げる契約又は同条第一項に規定する保険金等（第二百八条の六（介護医療保険契約等に係る保険金等の支払事由の範囲）及び第二百九条（生命保険料控除の対象とならない保険契約等）において「保険金等」という。）の支払事由が身体の傷害のみに基因することとされているもの（次号において「傷害保険契約」という。）を除く。）が付されている保険契約に係る保険料のうち、当該特約に係る保険料
insurance premiums pertaining to one insurance policy that takes effect with the contents of the contract listed in Article 76, paragraph (6), item (iv) of the Act and the contents of the contract listed in Article 77, paragraph (2), item (i) (Earthquake Insurance Premium Deduction) of the Act (excluding a personal accident insurance contract) combined into one.
法第七十六条第六項第四号に掲げる契約の内容と法第七十七条第二項第一号（地震保険料控除）に掲げる契約（傷害保険契約を除く。）の内容とが一体となつて効力を有する一の保険契約に係る保険料
Read this with the articles around it
insurance proceeds or similar benefitsmachine translation
「保険金等」
Insurance money, mutual aid money and other benefits of a fixed amount paid on the survival or death of the insured, as Article 76, paragraph (1) of the Income Tax Act defines them.
Short name set inArticle 208-4, paragraph (1), item (i)· applies only in this provision and in Articles 208-6 and 209
personal accident insurance contractmachine translation
「傷害保険契約」
An insurance contract under which insurance proceeds or similar benefits (保険金等) are paid only on bodily injury.
Short name set inArticle 208-4, paragraph (1), item (i)· applies only in this provision and in Article 208-4, paragraph (1), item (ii)