法令翻訳 http://www.japaneselawtranslat...ky=&page=2

(生命保険契約等に基づく年金等に係る課税標準)
第二百九十六条  法第百六十九条第五号（分離課税に係る所得税の課税標準）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。

Tax Base for Pensions under Life Insurance Policies
Article 296  The amount calculated pursuant to the method specified by Cabinet Order prescribed in Article 169, item (v) (Income Tax Base for Separate Taxation) of the Act is to be the amount listed in each of the following items for the case listed in the relevant item:一  法第百六十九条第五号に規定する契約が第二百八十七条（年金に係る契約の範囲）に規定する生命保険契約等であつて年金のみを支払う内容のものである場合同号に規定する支払を受けるべき金額に第百八十三条第一項第二号（生命保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する割合を乗じて計算した金額(i)  where the contract prescribed in Article 169, item (v) of the Act is a life insurance policy, etc. prescribed in Article 287 (Scope of Contracts for Pensions) that is only intended for payment of a pension:The amount calculated by multiplying the amount receivable prescribed in Article 169, item (v) of the Act by the ratio prescribed in Article 183, paragraph (1), item (ii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Life Insurance Pensions, etc.);二  法第百六十九条第五号に規定する契約が第二百八十七条に規定する生命保険契約等であつて年金のほか一時金を支払う内容のものである場合　次に掲げる区分に応じそれぞれ次に定める金額イ 法第百六十九条第五号に規定する支払を受けるべき金額が年金の金額であるとき。当該金額に第百八十三条第一項第三号の規定による計算をした後の同項第二号に規定する割合を乗じて計算した金額ロ 法第百六十九条第五号に規定する支払を受けるべき金額が一時金の金額であるとき。第百八十三条第二項第三号の規定による計算をした後の同項第二号に規定する保険料又は掛金の総額(ii)  where the contract prescribed in Article 169, item (v) of the Act is a life insurance policy, etc. prescribed in Article 287 that is intended for a lump sum payment in addition to payment of a pension: The amount specified below for the relevant case listed below:(a)  where the amount receivable prescribed in Article 169, item (v) of the Act is the amount of a pension:The amount calculated by multiplying that amount by the ratio prescribed in Article 183, paragraph (1), item (ii) that is obtained through the calculation prescribed in Article 183, paragraph (1), item (iii);(b)  where the amount receivable prescribed in Article 169, item (v) of the Act is the amount of a lump sum payment:The total amount of insurance premiums or installments prescribed in Article 183, paragraph (2), item (ii) that is obtained through the calculation prescribed in Article 183, paragraph (2), item (iii);三  法第百六十九条第五号に規定する契約が第二百八十七条に規定する損害保険契約等である場合同号に規定する支払を受けるべき金額に第百八十四条第一項第二号（損害保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する割合を乗じて計算した金額(iii)  where the contract prescribed in Article 169, item (v) of the Act is a non-life insurance policy, etc. prescribed in Article 287:The amount calculated by multiplying the amount receivable prescribed in Article 169, item (v) of the Act by the ratio prescribed in Article 184, paragraph (1), item (ii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Non-Life Insurance Pensions, etc.).