一where that relative falls under a spouse in the same household or a dependent, the relative of the Resident who treats that person as that Resident's own spouse in the same household or dependent;

二where that relative does not fall under a spouse in the same household or a dependent, as follows:

イwhere that relative falls under a spouse, the relative of the Resident who is the husband or wife of that relative; and

ロwhere that relative falls under a relative other than a spouse, the relative of the Resident, among those Residents, for whom the sum of the amount of gross income, the amount of retirement income and the amount of timber income is the largest.

一expenditures for demolishing or removing the assets prescribed in Article 72, paragraph (1) of the Act (hereinafter in this paragraph referred to as "housing, household goods, etc.") because they have been lost or damaged, or have declined in value, due to a Disaster, and other incidental expenditures;

二the following expenditures, and other expenditures similar to these, made in the case where housing, household goods, etc. have been damaged or have declined in value due to a Disaster, or in any other case where it has become difficult to use those housing, household goods, etc. due to a Disaster, by the day preceding the day on which one year has elapsed from the day following the day on which the Disaster ended (or, in the case of a large-scale Disaster or where there are other unavoidable circumstances, the day on which three years have elapsed):

イexpenditure for removing earth, sand and other obstacles caused by a Disaster;

ロexpenditure for restoring those housing, household goods, etc. to their original condition (excluding expenditure for the portion corresponding to the amount of losses prescribed in paragraph (3) that arose to those housing, household goods, etc. from that Disaster; the same applies in item (iv)); or

ハexpenditure for preventing damage to those housing, household goods, etc. or a decline in their value;

三expenditures for taking urgently necessary measures to prevent the spread or occurrence of damage to housing, household goods, etc., in the case where damage has actually been caused to housing, household goods, etc. by a Disaster, or where it is expected that damage is imminently likely to be caused; or

四expenditure for restoring housing, household goods, etc. that have suffered a loss from theft or embezzlement to their original condition, and other similar expenditure.

一assets prescribed in Article 38, paragraph (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act (excluding those listed in the following item and item (iii)): the amount equivalent to the amount that would be treated as the acquisition cost of the asset if that paragraph (or, where the asset is one of the following assets, the provision specified below in accordance with the category of assets) were applied by deeming there to have been a transfer of assets with respect to the asset on the day the loss arose;

イassets continuously owned since on or before December 31, 1952: the provisions of Article 61, paragraph (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act;

ロa building that is subject to a spouse's right of residence acquired through inheritance or bequest listed in Article 60, paragraph (1), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act: the provisions of paragraph (2) of that Article; or

ハa building that was subject to a spouse's right of residence acquired through inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act, and that was subsequently acquired by the Resident who holds that spouse's right of residence: the provisions of Article 169-2, paragraph (7) (Acquisition Costs of Assets Acquired as Gifts, etc.);

二a spouse's right of residence acquired through inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act: the amount equivalent to the amount that would be treated as the acquisition cost of that spouse's right of residence if paragraph (3) of that Article were applied by deeming that spouse's right of residence to have been extinguished on the day the loss arose; or

三a right to use, based on a spouse's right of residence acquired through inheritance or bequest listed in Article 60, paragraph (1), item (i) of the Act, land (including rights existing on land) used as the site of the building that is subject to that spouse's right of residence: the amount equivalent to the amount that would be treated as the acquisition cost of that right if paragraph (3) of that Article were applied by deeming that right to have been extinguished on the day the loss arose.

一diagnosis or treatment by a physician or dentist;

二the purchase of medicines necessary for treatment or recuperation;

三the provision of personal services for admission to a hospital, clinic (including those specified by Ministry of Finance Order as equivalent to it) or midwifery clinic; or

四treatment by a practitioner prescribed in Article 3-2 (Register) of the Act on Amma-Massage Practitioners, Acupuncturists, and Moxa-cauterists, etc. (Act No. 217 of 1947) (including a person who falls under Article 12-2, paragraph (1) (Persons Who May Engage in Medical-Like Practices) of that Act) or by a judo therapist prescribed in Article 2, paragraph (1) (Definitions) of the Judo Therapists Act (Act No. 19 of 1970);

五care for recuperation provided by a public health nurse, nurse or assistant nurse;

六assistance in childbirth provided by a midwife; or

七sputum suction, etc. prescribed in Article 2, paragraph (2) (Definitions) of the Certified Social Worker and Certified Care Worker Act (Act No. 30 of 1987) performed by a certified care worker, or a specified act prescribed in Article 10, paragraph (1) (Special Provisions for Certified Specified Act Business Workers) of the Supplementary Provisions of that Act performed by a certified specified act business worker prescribed in that paragraph.

一insurance premiums under the provisions of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 84 of 1969) pertaining to a person who is to be eligible to receive insurance benefits of industrial accident compensation insurance pursuant to the provisions of Chapter IV-2 (Special Enrollment) of the Industrial Accident Compensation Insurance Act;

二contributions borne by employees of a local government under a system of mutual aid among employees that is operated by an organization formed by the employees of the local government pursuant to the provisions of a Prefectural or Municipal Ordinance (hereinafter in this item referred to as a "mutual aid association"), being a system that has been approved by the district director, as provided by Ministry of Finance Order, as satisfying the following requirements:

イthat the business of the mutual aid association provides only benefits similar to the benefits listed in Article 53, paragraph (1), items (ii) through (xiii) (Types of Short-Term Benefits, etc.) of the Local Public Officers, etc. Mutual Aid Association Act (including benefits under Article 61 (Benefits after Retirement or Death Pertaining to Medical Treatment) of that Act that pertain to those benefits);

ロthat the expenses required for the benefits prescribed in (a) are principally covered by the contributions borne by those employees and the subsidies of that local government; and

ハthat all persons eligible to join the mutual aid association have joined it;

三contributions under the provisions of Articles 9 through 11 (Transitional Measures for Employees Who Wish to Return to Public Corporations, etc.) of the Supplementary Provisions of the Act Partially Amending the National Public Officers Mutual Aid Association Act, etc. (Act No. 152 of 1961); or

四contributions borne as a fund member of a surviving employees' pension fund prescribed in Article 3, item (xi) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, under Articles 138 through 141 (Burden of Expenses) of the former Employees' Pension Insurance Act that remains in force pursuant to Article 5, paragraph (1) (Effect, etc. of the Employees' Pension Insurance Act Before Amendment, etc. Pertaining to Surviving Employees' Pension Funds) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (hereinafter in this item referred to as the "Employees' Pension Insurance Act kept in force") (including collected money borne under Article 140, paragraph (4) (Collected Money) of the Employees' Pension Insurance Act kept in force).