Article 184Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts

一The amount of surplus distributed or rebate received on or after the date of commencement of payment of that annuity under the casualty insurance policy or similar contract that forms the basis of payment of that annuity is to be included in the gross revenue pertaining to miscellaneous income for that year;

二The amount calculated by multiplying the amount of that annuity received in that year by the ratio of the amount set out in (b) to the amount set out in (a) is to be included in necessary expenses in calculating the amount of miscellaneous income for that year;

イThe amount prescribed respectively in the following for the following categories of annuity:

（１）Annuities for which the total amount payable is fixed on the date of commencement of payment: that total amount payable;

（２）Annuities for which the total amount payable is not fixed on the date of commencement of payment: the amount calculated, as provided by Ministry of Finance Order, as the estimated total amount payable according to the expected payment period;

ロThe total amount of insurance premiums or installments pertaining to that casualty insurance policy or similar contract;

三The ratio prescribed in the preceding item is to be calculated to two decimal places, rounding up any digits at the third decimal place or below.

一The amount of surplus distributed or rebate received under the casualty insurance policy or similar contract that forms the basis of payment of that maturity refund, etc., which is received together with that maturity refund, etc. or after receipt of payment of that maturity refund, etc., is to be included in the gross revenue pertaining to occasional income for that year;

二The total amount of insurance premiums or installments pertaining to that casualty insurance policy or similar contract is to be included in the amount expended in calculating the amount of occasional income for that year.

一Of the insurance premiums or installments pertaining to that casualty insurance policy or similar contract that an individual carrying on a business or a corporation has expended for employees of that individual in relation to that business or employees of that corporation, and that are included in necessary expenses or deductible expenses in calculating the amount of real property income, the amount of business income or the amount of timber income of that individual in relation to that business, or the amount of income for each business year of that corporation, the amount of those not included in the revenue pertaining to salary income of those employees;

二The amount of surplus or rebate in the case where, before the date of commencement of payment of that annuity or before the date of payment of that maturity refund, etc., a distribution of surplus or a rebate was received under that casualty insurance policy or similar contract, or surplus distributed or rebate received under that casualty insurance policy or similar contract was applied to the payment of those insurance premiums or installments.

一Maturity refunds and cancellation refunds received under an insurance policy prescribed in paragraph (1), a contract set out in Article 77, paragraph (2), item (i) of the Act or a contract set out in Article 207, item (iii) of the Act, being a policy or contract that falls under a casualty insurance policy and for which a special agreement to pay a maturity refund after the expiry of the insurance period has been made (excluding maturity refunds paid after the expiry of the insurance period of a casualty insurance policy or similar contract prescribed in paragraph (1) as an annuity under that casualty insurance policy or similar contract);

二Mutual aid benefits (limited to those arising from the expiry of the period during the survival of the building or movables) and cancellation refunds received under a contract set out in Article 77, paragraph (2), item (ii) of the Act or a contract set out in Article 207, item (iii) of the Act, being a contract other than a casualty insurance policy that concerns mutual aid in which the mutual aid event is the survival of a building or movables throughout the mutual aid period;

三Refunds received under an insurance policy, of which a special agreement to pay a refund has been made, that is concluded by a small amount and short term insurer prescribed in Article 2, paragraph (18) of the Insurance Business Act and is similar to casualty insurance policies.