Supplementary Provisions, Article 6Transitional Measures Concerning Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts
第六条（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上控除する保険料等に関する経過措置）
The provisions of Article 184, paragraph (3) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Casualty Insurance Policies or Similar Contracts) of the New Order (including the case where they apply mutatis mutandis under Article 186, paragraph (3) (Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Casualty Insurance Policies or Similar Contracts Pertaining to Inheritance, etc.) of the New Order) apply to insurance premiums or installments pertaining to an annuity based on a casualty insurance policy or similar contract prescribed in Article 184, paragraph (1) of the New Order, or a maturity refund, etc. prescribed in paragraph (4) of that Article based on a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article, that an individual is to receive payment of on or after the Effective Date, and the provisions then in force continue to govern insurance premiums or installments pertaining to an annuity based on 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 Based on Casualty Insurance Policies or Similar Contracts) of the Former Order, or a maturity refund, etc. prescribed in paragraph (4) of that Article based on a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article, that an individual is to receive payment of before the Effective Date.
新令第百八十四条第三項（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上控除する保険料等）（新令第百八十六条第三項（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）において準用する場合を含む。）の規定は、個人が施行日以後に支払を受けるべき新令第百八十四条第一項に規定する損害保険契約等に基づく年金又は同条第二項に規定する損害保険契約等に基づく同条第四項に規定する満期返戻金等に係る保険料又は掛金について適用し、個人が施行日前に支払を受けるべき旧令第百八十四条第一項（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上控除する保険料等）に規定する損害保険契約等に基づく年金又は同条第二項に規定する損害保険契約等に基づく同条第四項に規定する満期返戻金等に係る保険料又は掛金については、なお従前の例による。
casualty insurance policy or similar contractmachine translation
「損害保険契約等」
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 (non-life insurance contracts and building or fire mutual aid contracts), or a contract listed in the items of Article 326, paragraph (2) other than item (ii).
Defined inArticle 184, paragraph (1)· applies only in this paragraph
casualty insurance policy or similar contractmachine translation
「損害保険契約等」
In Article 184, paragraphs (2) and (3), the contracts covered by paragraph (1) of that Article, together with insurance contracts concluded by a small-amount, short-term insurance provider (少額短期保険業者) that are similar to those of a non-life insurance company or foreign non-life insurance company under the Insurance Business Act.
Defined inArticle 184, paragraph (2)· applies only in this paragraph and in Article 184, paragraph (3)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 195 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 195 of 2011 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 195 of 2011, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (1)