Article 208-7Insurance Premiums or Contributions Subject to Nursing Care and Medical Insurance Premiums
第二百八条の七（介護医療保険料の対象となる保険料又は掛金）
Those specified by Cabinet Order as prescribed in Article 76, paragraph (2) (Life Insurance Premium Deduction) of the Act are the following insurance premiums or contributions:
法第七十六条第二項（生命保険料控除）に規定する政令で定めるものは、次に掲げる保険料又は掛金とする。
insurance premiums pertaining to a specified nursing care and medical insurance contract among the insurance policies that take effect with the contents of the contract listed in Article 76, paragraph (5), item (i) of the Act and the contents of the contract listed in paragraph (7), item (i) of that Article combined into one;
法第七十六条第五項第一号に掲げる契約の内容と同条第七項第一号に掲げる契約の内容とが一体となつて効力を有する一の保険契約のうち、特定介護医療保険契約に係る保険料
contributions pertaining to a specified nursing care and medical mutual aid contract among the contracts for one mutual aid that take effect with the contents of the contract listed in Article 76, paragraph (5), item (iii) of the Act and the contents of the life mutual aid contract or similar contract listed in paragraph (7), item (ii) of that Article combined into one.
法第七十六条第五項第三号に掲げる契約の内容と同条第七項第二号に掲げる生命共済契約等の内容とが一体となつて効力を有する一の共済に係る契約のうち、特定介護医療共済契約に係る掛金
Read this with the articles around it
specified nursing care and medical insurance contractmachine translation
「特定介護医療保険契約」
A single insurance contract combining a contract listed in Article 76, paragraph (5), item (i) of the Income Tax Act (life insurance paying a fixed sum on survival or death) with one listed in paragraph (7), item (i) of that Article (insurance paying out on illness or injury for medical expenses), whose main content is the latter, as the Commissioner of the Financial Services Agency (金融庁長官) decides after consulting the Minister of Finance (財務大臣).
Short name set inArticle 208-3, paragraph (1), item (i)· applies only in this provision and in Article 208-7, paragraph (1), item (i)
specified nursing care and medical mutual aid contractmachine translation
「特定介護医療共済契約」
A single mutual aid (共済) contract combining a contract listed in Article 76, paragraph (5), item (iii) of the Income Tax Act (life mutual aid paying a fixed sum on survival or death) with a life mutual aid contract listed in paragraph (7), item (ii) of that Article (paying out on illness or injury for medical expenses), whose main content is the latter, as the Minister of Agriculture, Forestry and Fisheries (農林水産大臣) decides after consulting the Minister of Finance (財務大臣).
Short name set inArticle 208-3, paragraph (1), item (ii)· applies only in this provision and in Article 208-7, paragraph (1), item (ii)