所得税法（非居住者，外国法人関連部分） - 地震保険料控除 - 第七十七条 | タックスチャンネル

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(地震保険料控除)
第七十七条  省略

Earthquake Insurance Premium Deduction
Article 77  Omitted一  保険業法第二条第四項（定義）に規定する損害保険会社又は同条第九項に規定する外国損害保険会社等の締結した損害保険契約のうち一定の偶然の事故によつて生ずることのある損害をてん補するもの（前条第三項第四号に掲げるもの及び当該外国損害保険会社等が国外において締結したものを除く。）(i)  a casualty insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) (Definitions) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, which is designed to cover damage arising from certain types of unavoidable accidents (other one set forth in paragraph (3), item (iv) of the preceding Article and other than one that such a foreign casualty insurance company, etc. has concluded outside Japan);二  農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合の締結した建物更生共済又は火災共済に係る契約その他政令で定めるこれらに類する共済に係る契約(ii)  a contract for mutual aid in building renovation or mutual aid for fire damage concluded by an agricultural cooperative engaged in business referred to in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Cooperatives Act, or any other contract for similar mutual aid prescribed by Cabinet Order.

前項に規定する損害保険契約等とは、次に掲げる契約に附帯して締結されるもの又は当該契約と一体となつて効力を有する一の保険契約若しくは共済に係る契約をいう。

The casualty insurance policy or similar contract prescribed in the preceding paragraph means a contract that is concluded as a supplement to one of the following contracts, or a single insurance policy or mutual aid contract that becomes valid together with such a contract:一  保険業法第二条第四項（定義）に規定する損害保険会社又は同条第九項に規定する外国損害保険会社等の締結した損害保険契約のうち一定の偶然の事故によつて生ずることのある損害をてん補するもの（前条第三項第四号に掲げるもの及び当該外国損害保険会社等が国外において締結したものを除く。）(i)  a casualty insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) (Definitions) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, which is designed to cover damage arising from certain types of unavoidable accidents (other one set forth in paragraph (3), item (iv) of the preceding Article and other than one that such a foreign casualty insurance company, etc. has concluded outside Japan);二  農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合の締結した建物更生共済又は火災共済に係る契約その他政令で定めるこれらに類する共済に係る契約(ii)  a contract for mutual aid in building renovation or mutual aid for fire damage concluded by an agricultural cooperative engaged in business referred to in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Cooperatives Act, or any other contract for similar mutual aid prescribed by Cabinet Order.