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Economy
Subculture
Features of this report This report explains the tax treatment of insurance products in a Q & A format based on examples of insurance tax consultations received from life insurance companies and non-life insurance companies. The eighth revised edition of this report includes revisions to the Defined Contribution Pension Plan and clarification of the treatment of premiums for directors' and officers' liability insurance. It also includes related laws and regulations, notifications, and tax judgments regarding insurance as reference materials. We hope this report will help many people, including professional accountants, accounting firm employees, as well as tax officers of insurance companies, as well as sales representatives and agents of life insurance companies.