一a distribution that a member of an enterprise cooperative receives, in accordance with the degree to which the member has engaged in the business of that enterprise cooperative, under Article 59, paragraph (3) (Dividends of Surplus) of the Small and Medium-Sized Enterprise Cooperatives Act;

二a distribution that a member of a collaborative business association receives, not in proportion to the number of units of capital contribution, under a special provision of the articles of incorporation pursuant to Article 5-20, paragraph (2) (Dividends of Surplus) of the Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957);

三a distribution that a member of an agricultural cooperative corporation that conducts the business prescribed in Article 72-10, paragraph (1), item (ii) (Farm Management) of the Agricultural Co-operatives Act, a fishery production cooperative, or a forest production cooperative, being one that pays salaries, wages, bonuses, or other payments of a similar nature to its members engaged in its business, receives, in accordance with the degree to which the member has engaged in the business of those corporations, under Article 72-31, paragraph (2) (Dividends of Surplus) of that Act, Article 85, paragraph (2) (Dividends of Surplus) of the Fishery Industry Cooperative Act (Act No. 242 of 1948), or Article 99, paragraph (2) (Dividends of Surplus) of the Forestry Cooperative Act (Act No. 36 of 1978);

四a distribution that a member of a farming and residence association receives, in accordance with the volume of use of the association's business, under Article 55, paragraph (2) (Dividends of Surplus) of the Farming and Residence Association Act (Act No. 86 of 1980); and

五a distribution that a member of a workers' cooperative receives, in accordance with the degree to which the member has engaged in the business of that workers' cooperative, under Article 77, paragraph (2) (Dividends of Surplus) of the Workers' Cooperatives Act (Act No. 78 of 2020).

一agriculture;

二forestry and hunting;

三fishery and aquaculture;

四mining (including the quarrying of earth and stone);

五construction;

六manufacturing;

七wholesale and retail trade (including food and drink establishments and restaurants);

八finance and insurance;

九real estate;

十transport and communications (including warehousing);

十一medical and health care services, authorship, and other service industries; and

十二in addition to those listed in the preceding items, a business conducted continuously for consideration.

一contributions expended for the covered persons under a retirement allowance mutual aid system operated by the Organization for Workers' Retirement Allowance Mutual Aid or by a specified retirement allowance mutual aid organization prescribed in Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) (excluding the contributions listed in Article 76, paragraph (1), item (ii), (b) through (f) (Lump-Sum Payments Under Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed Severance Pay or Other Such Compensation), and including amounts paid to the Organization for Workers' Retirement Allowance Mutual Aid pursuant to Article 53 (Treatment of Previous Accumulation Business) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 160 of 1959));

二among the contributions under Article 55, paragraph (1) (Contributions) of the Defined-Benefit Corporate Pension Act that were expended, pursuant to the plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), for the members prescribed in Article 25, paragraph (1) (Members) of that Act (including the contributions under Article 63 (Contribution of Contributions Due to Shortfall in Reserves), Article 78, paragraph (3) (Increase or Decrease of Implementing Offices), Article 78-2, item (iii) (Special Provisions on Decrease of Implementing Offices Where There Are Two or More Employers Implementing a Defined-Benefit Corporate Pension, etc.), and Article 87 (Lump-Sum Contribution of Contributions upon Termination) of that Act, and similar contributions specified by Ministry of Finance Order), the portion other than the amount borne by those members;

三among the contributions or insurance premiums expended, pursuant to a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act, for the beneficiaries, etc. prescribed in Article 16, paragraph (1), item (ii) (Requirements, etc. for Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act (excluding the contributions and insurance premiums pertaining to persons deemed to be the beneficiaries, etc. prescribed in Article 76, paragraph (2), item (ii)), the portion other than the amount borne by those beneficiaries, etc.;

四the employer's contribution prescribed in Article 3, paragraph (3), item (vii) (Approval of Rules) of the Defined Contribution Pension Act that was expended, pursuant to the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of the Defined Contribution Pension Act (Act No. 88 of 2001), for a participant of a corporate-type pension plan prescribed in Article 2, paragraph (8) (Definitions) of that Act (including assets listed in Article 22, paragraph (1), item (v) (Standards for Transfer of Assets from Other Systems) of the Order for Enforcement of the Defined Contribution Pension Act (Cabinet Order No. 248 of 2001) that were transferred pursuant to Article 54, paragraph (1) (Transfer of Assets from Other Systems) of the Defined Contribution Pension Act);

五the contribution set forth in Article 68-2, paragraph (1) (Small and Medium-sized Employer's Contributions) of the Defined Contribution Pension Act that was expended, pursuant to the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act, for a participant of an individual-type pension plan set forth in Article 68-2, paragraph (1) of that Act; and

六the trust money, etc. prescribed in Article 6-2, paragraph (1), item (i) (Workers' Property Accumulation Benefit Contracts, etc.) of the Workers' Property Accumulation Promotion Act that was expended, pursuant to a workers' property accumulation benefit contract prescribed in that paragraph, for a beneficiary, etc. of the trust prescribed in item (ii) of that paragraph.

一contributions expended, pursuant to a retirement allowance mutual aid contract prescribed in Article 73, paragraph (1), item (i) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) (hereinafter in this item referred to as a "retirement allowance mutual aid contract") that does not fall under the system prescribed in paragraph (1), item (i) of the preceding Article, or a similar contract, for covered persons or similar persons (for contributions expended, pursuant to the retirement allowance mutual aid contract pertaining to that rescission, to an organization whose approval was rescinded under Article 75, paragraph (1) (Rescission of Approval of Specified Retirement Allowance Mutual Aid Organizations, etc.), or expended, pursuant to the retirement allowance mutual aid contract pertaining to that lapse, to an organization whose approval lapsed under paragraph (3) of that Article, the contributions expended after the time of that rescission or after that lapse), and the contributions listed in Article 76, paragraph (1), item (ii), (b) through (f) (Lump-Sum Payments Under Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed Severance Pay or Other Such Compensation);

二contributions or insurance premiums expended, pursuant to a contract listed in Article 183, paragraph (3), item (iii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Life Insurance Contracts, etc.) that does not fall under a qualified retirement pension contract prescribed in paragraph (1), item (iii) of the preceding Article, for employees (including officers of a corporation) who are designated under that contract as its beneficiary, insurance proceeds recipient, or mutual aid benefit recipient (for contributions or insurance premiums expended, pursuant to the contract prescribed in Article 76, paragraph (2), item (i) pertaining to that rescission, to a trust company, etc. prescribed in that item whose approval was rescinded under Article 18, paragraph (1) (Rescission of Approval of Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the contributions or insurance premiums expended on or after the time of that rescission), and the contributions or insurance premiums pertaining to persons deemed to be the beneficiaries, etc. prescribed in Article 76, paragraph (2), item (ii).