Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 24Transitional Measures regarding Benefits Similar to Life Insurance Proceeds, etc.

第二十四条(生命保険金に類する給付等に関する経過措置)

The provisions of Article 351, paragraph (1), item (ii) (Benefits Similar to Life Insurance Proceeds, etc.) of the New Order apply to mutual aid benefits or cancellation refunds listed in that item that are payable on or after the Effective Date, and the provisions then in force continue to govern mutual aid benefits or cancellation refunds listed in (Benefits Similar to Life Insurance Proceeds, etc.) of the Former Order that are payable before the Effective Date.

新令第三百五十一条第一項第二号(生命保険金に類する給付等)の規定は、施行日以後に支払うべき同号に掲げる共済金又は解約返戻金について適用し、施行日前に支払うべき(生命保険金に類する給付等)に掲げる共済金又は解約返戻金については、なお従前の例による。

In the case where the provisions then in force continue to govern pursuant to the provisions of (Transitional Measures Accompanying the Partial Amendment of the Workers' Property Accumulation Promotion Act) of the Supplementary Provisions of the , with regard to the benefit for utilizing property accumulation savings prescribed in prior to its amendment by the provisions of (Partial Amendment of the Workers' Property Accumulation Promotion Act) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. that is paid by the employer prescribed in , the provisions of of the Former Order remain in force. In this case, the phrase "" in is deemed to be replaced with " prior to its amendment by the provisions of (Partial Amendment of the Act on Special Measures Concerning Taxation) of the , which remains in force pursuant to the provisions of ".

(勤労者財産形成促進法の一部改正に伴う経過措置)の規定によりなお従前の例によることとされる場合における(勤労者財産形成促進法の一部改正)の規定による改正前の(勤労者財産形成助成金等)に規定する事業主から支払を受けるに規定する財産形成貯蓄活用給付金については、の規定は、なおその効力を有する。この場合において、中「」とあるのは、「(勤労者が受ける財産形成給付金等に係る課税の特例に関する経過措置)の規定によりなおその効力を有するものとされる(租税特別措置法の一部改正)の規定による改正前の」とする。

The provisions of Article 351, paragraph (2), item (i) of the New Order apply to maturity refunds, etc. listed in that item or mid-term refunds listed in item (ii) of that paragraph that are payable on or after the Effective Date, and the provisions then in force continue to govern maturity refunds, etc. listed in of the Former Order or mid-term refunds listed in that are payable before the Effective Date.

新令第三百五十一条第二項第一号の規定は、施行日以後に支払うべき同号に掲げる満期返戻金等又は同項第二号に掲げる中途返戻金について適用し、施行日前に支払うべきに掲げる満期返戻金等又はに掲げる中途返戻金については、なお従前の例による。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContactSourcesTermsPrivacy