法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(保険会社の契約者配当の損金算入)
第六十条  保険業法に規定する保険会社が各事業年度において保険契約に基づき保険契約者に対して分配する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、当該分配する金額が政令で定める金額を超える場合は、その超える部分の金額については、この限りでない。

Inclusion of Dividends to Policyholders Incurred by Insurance Companies in Deductible Expenses
Article 60  The amount that an insurance company as prescribed in the Insurance Business Act distributes to its policyholders in each business year based on an insurance contract is included in deductible expenses, when calculating the amount of income for the business year;provided, however, that the amount exceeds the amount specified by Cabinet Order, this does not apply to the amount of the excess.

前項の保険会社は、確定申告書に同項の規定により損金の額に算入される金額の計算に関する明細を記載した書類を添附しなければならない。

The insurance company set forth in the preceding paragraph must attach to a tax return the documents containing a detailed statement concerning the calculation of the amount to be included in deductible expenses under the paragraph.