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The contracts specified by Cabinet Order prescribed in Article 161, paragraph (1), item (xiv) (Domestic Source Income) of the Act are to be a life insurance contract, etc. prescribed in Article 183, paragraph (3) (Meaning of Life Insurance Contract, etc.) or a casualty insurance policy or similar contract prescribed in Article 184, paragraph (1) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Casualty Insurance Annuities, etc.), which specify the payment of annuities.
法第百六十一条第一項第十四号（国内源泉所得）に規定する政令で定める契約は、第百八十三条第三項（生命保険契約等の意義）に規定する生命保険契約等又は第百八十四条第一項（損害保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する損害保険契約等であつて、年金を給付する定めのあるものとする。
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