Article 40-8Details of Requirements for Contracts Pertaining to Mutual Aid Eligible for Earthquake Insurance Premium Deduction
第四十条の八（地震保険料控除の対象となる共済に係る契約の要件の細目）
The requirements specified by Ministry of Finance Order as prescribed in Article 214, item (iii) (Scope of Contracts Pertaining to Mutual Aid Eligible for Earthquake Insurance Premium Deduction) of the Order are that a fishery cooperative or fish processing cooperative prescribed in that item (hereinafter referred to as "cooperative" in this Article) bears jointly and severally, under a contract with a federation of fishery industry cooperatives for mutual aid whose members include the cooperative (limited to one whose business extends to the whole country), the mutual aid liability that it assumes under a contract pertaining to mutual aid in which the mutual aid event is the survival of a building or movables through the mutual aid period, or fire mutual aid, that it has concluded (limited to a case where, under that contract, the cooperative has no portion of that liability to bear).
令第二百十四条第三号（地震保険料控除の対象となる共済に係る契約の範囲）に規定する財務省令で定める要件は、同号に規定する漁業協同組合又は水産加工業協同組合（以下この条において「組合」という。）が、その締結した建物若しくは動産の共済期間中の耐存を共済事故とする共済又は火災共済に係る契約により負う共済責任を当該組合を会員とする共済水産業協同組合連合会（その業務が全国の区域に及ぶものに限る。）との契約により連帯して負担していること（当該契約により当該組合はその共済責任についての当該負担部分を有しない場合に限る。）とする。
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cooperativemachine translation
「組合」
In Article 40-8, a fishery cooperative (漁業協同組合) or fishery processing cooperative (水産加工業協同組合) of the kind Article 214, item (iii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) names: one carrying on the mutual aid business under Article 11, paragraph (1), item (xii) or Article 93, paragraph (1), item (vi)-2 of the Fishery Industry Cooperative Act.
Short name set inArticle 40-8, paragraph (1)· applies only in this article