Supplementary Provisions, Article 5Transitional Measures Concerning Details of Requirements for Contracts for Mutual Aid Covered by Life Insurance Policies or Similar Contracts, etc.
第五条（生命保険契約等の対象となる共済に係る契約の要件の細目等に関する経過措置）
The provisions of Article 40-5 (Details of Requirements for Contracts for Mutual Aid Covered by Life Insurance Policies or Similar Contracts) of the New Regulation apply to life insurance policies or similar contracts prescribed in Article 76, paragraph (3) of the New Act that pertain to the contributions prescribed in paragraph (1) of that Article (Life Insurance Premium Deduction) that an individual is to pay on or after April 1, 2008, and the provisions then in force continue to govern life insurance policies or similar contracts prescribed in Article 76, paragraph (3) of the Former Act that pertain to the contributions prescribed in paragraph (1) of that Article (Life Insurance Premium Deduction) that an individual is to pay before that date.
新規則第四十条の五（生命保険契約等の対象となる共済に係る契約の要件の細目）の規定は、個人が平成二十年四月一日以後に支払うべき新法第七十六条第一項（生命保険料控除）に規定する掛金に係る同条第三項に規定する生命保険契約等について適用し、個人が同日前に支払うべき旧法第七十六条第一項（生命保険料控除）に規定する掛金に係る同条第三項に規定する生命保険契約等については、なお従前の例による。
The provisions of Article 40-6 (Details of Requirements for Contracts for Mutual Aid Covered by Individual Annuity Insurance Policies or Similar Contracts) of the New Regulation apply to individual annuity insurance policies or similar contracts prescribed in Article 76, paragraph (4) of the New Act that pertain to the contributions prescribed in paragraph (2) of that Article that an individual is to pay on or after April 1, 2008, and the provisions then in force continue to govern individual annuity insurance policies or similar contracts prescribed in Article 76, paragraph (4) of the Former Act that pertain to the contributions prescribed in paragraph (2) of that Article that an individual is to pay before that date.
新規則第四十条の六（個人年金保険契約等の対象となる共済に係る契約の要件の細目）の規定は、個人が平成二十年四月一日以後に支払うべき新法第七十六条第二項に規定する掛金に係る同条第四項に規定する個人年金保険契約等について適用し、個人が同日前に支払うべき旧法第七十六条第二項に規定する掛金に係る同条第四項に規定する個人年金保険契約等については、なお従前の例による。
The provisions of Article 40-7 (Details of Requirements for Contracts for Mutual Aid Subject to Earthquake Insurance Premium Deduction) of the New Regulation apply to casualty insurance policies or similar contracts prescribed in Article 77, paragraph (2) of the New Act that pertain to the contributions prescribed in paragraph (1) of that Article (Earthquake Insurance Premium Deduction) that an individual is to pay on or after April 1, 2008, and the provisions then in force continue to govern casualty insurance policies or similar contracts prescribed in Article 77, paragraph (2) of the Former Act that pertain to the contributions prescribed in paragraph (1) of that Article (Earthquake Insurance Premium Deduction) that an individual is to pay before that date.
新規則第四十条の七（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）の規定は、個人が平成二十年四月一日以後に支払うべき新法第七十七条第一項（地震保険料控除）に規定する掛金に係る同条第二項に規定する損害保険契約等について適用し、個人が同日前に支払うべき旧法第七十七条第一項（地震保険料控除）に規定する掛金に係る同条第二項に規定する損害保険契約等については、なお従前の例による。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 24 of 2008.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the Income Tax Act as amended by Article 1 of the 2008 Act partially amending the Income Tax Act and other Acts (Act No. 23 of 2008).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the Income Tax Act as it stood before Article 1 of the 2008 Act partially amending the Income Tax Act and other Acts (Act No. 23 of 2008) amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)