第百八十六条(相続等に係る損害保険契約等に基づく年金に係る雑所得の金額の計算)
Where a Resident who receives payment of an annuity under 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 Annuities Under Casualty Insurance Policies or Similar Contracts) (hereinafter referred to as "casualty insurance policy or similar contract" in this Article) falls under an insurance beneficiary, etc. prescribed in paragraph (3), item (i) of the preceding Article in relation to that annuity (limited to an annuity in respect of the right to which Article 24 (Valuation of Rights Relating to Periodic Payments) of the former Inheritance Tax Act applies (referred to as an "annuity valued under the former inheritance tax rules" in the following paragraph)), the calculation of the amount of miscellaneous income pertaining to that annuity for that Resident for the year in which the Resident receives payment thereof is, notwithstanding the provisions of Article 184, paragraph (1), as follows:
Of the amount of a term-certain-type annuity received in that year (meaning an annuity for which the total amount payable (meaning, of the total amount of the annuity specified in the casualty insurance policy or similar contract that forms the basis of payment of the annuity, the amount that the Resident receives, excluding the amount of the portion equivalent to the amount of surplus distributed or rebate received under that casualty insurance policy or similar contract on or after the payment start date; the same applies hereinafter in this paragraph) is fixed on the date of commencement of payment of the annuity (where the person who receives payment of the annuity on that date is a person other than the Resident, the date on which the Resident first receives payment of the annuity; hereinafter referred to as the "payment start date" in this Article); the same applies hereinafter in this Article) (excluding the amount to be included in gross revenue pursuant to the provisions of item (iv)), the amount calculated by deeming that term-certain-type annuity to be a term-certain annuity prescribed in paragraph (1), item (i) of the preceding Article, pursuant to the provisions of that item, is to be included in the gross revenue pertaining to miscellaneous income for that year;
その年に支払を受ける確定型年金(年金の支払開始の日(その日において年金の支払を受ける者が当該居住者以外の者である場合には、当該居住者が最初に年金の支払を受ける日。以下この条において「支払開始日」という。)において支払総額(年金の支払の基礎となる損害保険契約等において定められている年金の総額のうち当該居住者が支払を受ける金額をいい、支払開始日以後に当該損害保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額に相当する部分の金額を除く。以下この項において同じ。)が確定している年金をいう。以下この条において同じ。)の額(第四号の規定により総収入金額に算入される金額を除く。)のうち当該確定型年金について前条第一項第一号に規定する確定年金とみなして同号の規定の例により計算した金額は、その年分の雑所得に係る総収入金額に算入する。
Of the amount of a specified fixed-term-type annuity received in that year (meaning, of annuities for which the total amount payable is not fixed on the payment start date, a term annuity under which, if the person covered by the contract (meaning a person whose survival is a condition of payment under the casualty insurance policy or similar contract that forms the basis of payment of the annuity) dies within a certain period on or after the payment start date (hereinafter referred to as the "guaranteed period" in this item), payment is made of the amount of the portion equivalent to the period from the date of death to the end date of the guaranteed period; the same applies hereinafter in this Article) (excluding the amount to be included in gross revenue pursuant to the provisions of item (iv)), the amount calculated by deeming that specified fixed-term-type annuity to be a specified fixed-term annuity prescribed in paragraph (1), item (v) of the preceding Article, pursuant to the provisions of that item, is to be included in the gross revenue pertaining to miscellaneous income for that year;
その年に支払を受ける特定有期型年金(その支払開始日において支払総額が確定していない年金のうち、有期の年金で契約対象者(年金の支払の基礎となる損害保険契約等においてその者の生存が支払の条件とされている者をいう。)がその支払開始日以後一定期間(以下この号において「保証期間」という。)内に死亡した場合にはその死亡した日からその保証期間の終了の日までの期間に相当する部分の金額の支払が行われるものをいう。以下この条において同じ。)の額(第四号の規定により総収入金額に算入される金額を除く。)のうち当該特定有期型年金について前条第一項第五号に規定する特定有期年金とみなして同号の規定の例により計算した金額は、その年分の雑所得に係る総収入金額に算入する。
The provisions of paragraph (1), item (vi) of the preceding Article apply mutatis mutandis to the case where the amount corresponding to the annuity paid prescribed in item (i), (a) of that paragraph, pertaining to the amount calculated pursuant to the provisions of the preceding two items, is the amount of the annuity received or more;
The amount of surplus distributed or rebate received on or after the payment start date of that annuity under the casualty insurance policy or similar contract that forms the basis of payment of that annuity is to be included in the gross revenue pertaining to miscellaneous income for that year;
The amount calculated by multiplying the amount of that annuity received in that year (limited to an annuity where the person who receives payment of that annuity on the date of commencement of payment of that annuity (referred to as the "original annuity recipient" in the following item) is that Resident) (limited to the portion included in gross revenue pursuant to the provisions of items (i) through (iii)) by the ratio of the amount set out in (b) to the amount set out in (a) is to be included in necessary expenses in calculating the amount of miscellaneous income for that year;
その年に支払を受ける当該年金(当該年金の支払開始の日における当該年金の支払を受ける者(次号において「当初年金受取人」という。)が当該居住者である場合の年金に限る。)の額(第一号から第三号までの規定により総収入金額に算入される部分の金額に限る。)に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額は、その年分の雑所得の金額の計算上、必要経費に算入する。
The amount prescribed respectively in the following for the following categories of annuity:
次に掲げる年金の区分に応じそれぞれ次に定める金額
An annuity for which the total amount payable has been fixed as of its payment start date: that total amount payable;
An annuity for which the total amount payable has not been fixed as of its payment start date: the estimated total amount payable that is to form the basis of calculating the amount to be included in gross revenue pertaining to miscellaneous income for that year pursuant to the provisions of item (ii);
The total amount of insurance premiums or installments pertaining to that casualty insurance policy or similar contract;
当該損害保険契約等に係る保険料又は掛金の総額
Where the original annuity recipient of that annuity received in that year is a person other than that Resident, the amount to be included in necessary expenses in calculating the amount of miscellaneous income for that year is the amount calculated by multiplying the amount of that annuity (limited to the portion included in gross revenue pursuant to the provisions of items (i) through (iii)) by the ratio prescribed in Article 184, paragraph (1), item (ii) or the preceding item as of the date of commencement of payment of that annuity for that original annuity recipient;
その年において支払を受ける当該年金の当初年金受取人が当該居住者以外の者である場合におけるその年分の雑所得の金額の計算上必要経費に算入する金額は、当該年金の額(第一号から第三号までの規定により総収入金額に算入される部分の金額に限る。)に、当該当初年金受取人に係る当該年金の支払開始の日における第百八十四条第一項第二号又は前号に規定する割合を乗じて計算した金額とする。
The ratio prescribed in item (v) is to be calculated to two decimal places, rounding up any digits at the third decimal place or below.
第五号に規定する割合は、小数点以下二位まで算出し、三位以下を切り上げたところによる。
Where a Resident who receives payment of an annuity under a casualty insurance policy or similar contract falls under an insurance beneficiary, etc. prescribed in paragraph (3), item (i) of the preceding Article in relation to that annuity (excluding an annuity valued under the former inheritance tax rules), the calculation of the amount of miscellaneous income pertaining to that annuity for that Resident for the year in which the Resident receives payment thereof is, notwithstanding the provisions of Article 184, paragraph (1), as follows. In this case, the provisions of paragraph (1), items (v) through (vii) apply mutatis mutandis to the calculation of the amount to be included in necessary expenses:
Of the amount of a term-certain-type annuity received in that year (excluding the amount to be included in gross revenue pursuant to the provisions of item (iv)), the amount calculated by deeming that term-certain-type annuity to be the term-certain annuity in paragraph (2), item (i) of the preceding Article, pursuant to the provisions of that item, is to be included in the gross revenue pertaining to miscellaneous income for that year;
Of the amount of a specified fixed-term-type annuity received in that year (excluding the amount to be included in gross revenue pursuant to the provisions of item (iv)), the amount calculated by deeming that specified fixed-term-type annuity to be the specified fixed-term annuity in paragraph (2), item (v) of the preceding Article, pursuant to the provisions of that item, is to be included in the gross revenue pertaining to miscellaneous income for that year;
The provisions of paragraph (2), item (vi) of the preceding Article apply mutatis mutandis to the case where the amount corresponding to the annuity paid in item (i), (a) of that paragraph, pertaining to the amount calculated pursuant to the provisions of the preceding two items, is the amount of the annuity received or more;
The amount of surplus distributed or rebate received on or after the payment start date of that annuity under the casualty insurance policy or similar contract that forms the basis of payment of that annuity is to be included in the gross revenue pertaining to miscellaneous income for that year.
The provisions of Article 184, paragraph (3) apply mutatis mutandis to the total amount of insurance premiums or installments prescribed in paragraph (1), item (v), (b).
No English for this paragraph yet.
削除
former Inheritance Tax Actmachine translation
「旧相続税法」
In Articles 185 and 186, the Inheritance Tax Act as it stood before Article 3 of the 2010 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2010) amended it.
Short name set inArticle 185, paragraph (1)· applies only in this provision and in Article 186, paragraph (1)
term-certain annuitymachine translation
「確定年金」
An annuity under a life insurance contract or similar contract (生命保険契約等) whose total payments to the resident are fixed on the day payments start, not counting dividends or rebates received afterwards.
Defined inArticle 185, paragraph (1), item (i)· applies only in this paragraph and in Article 185, paragraph (2)
specified fixed-term annuitymachine translation
「特定有期年金」
An annuity whose total payments are not fixed when payments start, paid for a fixed term while the covered person is alive, which goes on being paid until the end of the guarantee period even if that person dies within it.
Defined inArticle 185, paragraph (1), item (v)· applies only in this item and in Article 185, paragraph (2), item (v)
insurance beneficiary, etc.machine translation
「保険金受取人等」
A person who receives insurance proceeds or periodic payments in a way the Inheritance Tax Act treats as acquired by inheritance, bequest or gift — the insurance beneficiaries and recipients of periodic payments, and holders of rights to periodic payments, described in Article 3, paragraph (1), items (i), (v) and (vi), Article 5, paragraph (1) and Article 6, paragraphs (1) and (3) of that Act — or who became an insurance beneficiary or recipient of periodic payments by inheritance, bequest or gift from an individual.
Defined inArticle 185, paragraph (3), item (i)· applies only in this article
casualty insurance policy or similar contractmachine translation
「損害保険契約等」
In Article 186, the contracts defined in Article 184, paragraph (1): an insurance contract listed in Article 76, paragraph (6), item (iv) of the Income Tax Act other than a life insurance contract, a contract listed in the items of Article 77, paragraph (2) of that Act, or a contract listed in the items of Article 326, paragraph (2) other than item (ii).
Short name set inArticle 186, paragraph (1)· applies only in this article
annuity valued under the former inheritance tax rulesmachine translation
「旧相続税法対象年金」
In Article 186, paragraphs (1) and (2), an annuity under a non-life insurance or similar contract (損害保険契約等) whose rights were valued under Article 24 of the Inheritance Tax Act as it stood before Article 3 of the 2010 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2010) amended it.
Short name set inArticle 186, paragraph (1)· applies only in this provision and in Article 186, paragraph (2)
total amount payablemachine translation
「支払総額」
In Article 186, paragraph (1), the part of the total annuity set in the non-life insurance or similar contract (損害保険契約等) it is paid under that the resident is to receive, leaving out amounts corresponding to surplus distributions or rebates received under the contract after payments start.
Defined inArticle 186, paragraph (1), item (i)· applies only in this paragraph
payment start datemachine translation
「支払開始日」
The day annuity payments start or, where someone other than the resident receives the annuity on that day, the day the resident first receives a payment.
Short name set inArticle 186, paragraph (1), item (i)· applies only in this article
term-certain-type annuitymachine translation
「確定型年金」
An annuity under a non-life insurance contract or similar contract (損害保険契約等) whose total payments to the resident are fixed on the day payments start, not counting dividends or rebates received afterwards.
Defined inArticle 186, paragraph (1), item (i)· applies only in this article
guaranteed periodmachine translation
「保証期間」
A set period from the day payments of an annuity or pension begin, within which, if the person on whose life the payments depend dies, payments still continue, or the amount for the rest of the period is paid, until the period ends.
Short name set inArticle 186, paragraph (1), item (ii)· applies only in this item
specified fixed-term-type annuitymachine translation
「特定有期型年金」
An annuity, under a non-life insurance contract or similar contract (損害保険契約等), whose total payments are not fixed when payments start, paid for a fixed term while the covered person is alive, under which, if that person dies within the guarantee period, the amount for the time from death to the end of the guarantee period is paid.
Defined inArticle 186, paragraph (1), item (ii)· applies only in this article
original annuity recipientmachine translation
「当初年金受取人」
The person who receives an annuity on the day its payments start, as Articles 185 and 186 use the term in working out the necessary expenses for an annuity a resident receives, depending on whether the resident is that person.
Short name set inArticle 186, paragraph (1), item (v)· applies only in this provision and in Article 186, paragraph (1), item (vi)