Regulation for Enforcement of the Income Tax Act

The persons specified by Ministry of Finance Order as prescribed in Article 31-2, item (xviii) (Scope of Persons with Disabilities, etc.) of the Order are the following persons.

a person who receives, among the benefits that are pensions prescribed in Article 32, paragraph (1) (Benefits Under the Former National Pension Act) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985; hereinafter referred to as the "1985 National Pension Act, etc. Amendment Act" in this Article), those for which disability is the ground for payment, or a person who is the wife of the deceased person and who receives, among the benefits that are pensions prescribed in that paragraph, those for which death is the ground for payment;

a person who receives, among the benefits that are pensions paid by the mutual aid association prescribed in Article 28 (Members of Designated Mutual Aid Associations) of the Supplementary Provisions of the Employees' Pension Insurance Act (Act No. 115 of 1954), those for which disability is the ground for payment, a person who is the wife of the deceased person and who receives, among the benefits that are pensions prescribed in that Article, those for which death is the ground for payment, or a person who is a surviving family member (limited to a wife) prescribed in Article 59, paragraph (1) (Surviving Family) of that Act and who receives the special pension for surviving family prescribed in Article 28-4, paragraph (1) (Payment of Special Pension for Surviving Family to the Surviving Family of a Person with a Former Mutual Aid Association Member Period) of the Supplementary Provisions of that Act;

a person who receives, among the insurance benefits that are pensions prescribed in Article 78, paragraph (1) (Benefits Under the Former Employees' Pension Insurance Act) of the Supplementary Provisions of the 1985 National Pension Act, etc. Amendment Act, those for which disability is the ground for payment, or a person who is the wife of the deceased person and who receives, among the insurance benefits that are pensions prescribed in that paragraph, those for which death is the ground for payment;

a person who receives, among the insurance benefits that are pensions prescribed in Article 87, paragraph (1) (Benefits Under the Former Mariners Insurance Act) of the Supplementary Provisions of the 1985 National Pension Act, etc. Amendment Act, those for which disability is the ground for payment, or a person who is the wife of the deceased person and who receives, among the insurance benefits that are pensions prescribed in that paragraph, those for which death is the ground for payment;

a person who receives the disability mutual aid pension prescribed in Article 41, paragraph (1) (Special Provisions for Persons with a Period Subject to Additional Costs, etc.) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012; hereinafter referred to as the "Pension Unification Act" in this Article) or the disability mutual aid pension prescribed in Article 65, paragraph (1) (Special Provisions for Persons with a Period Subject to Additional Costs, etc.) of the Supplementary Provisions of the Pension Unification Act, or a person who receives the survivors' mutual aid pension prescribed in those provisions and who is a surviving family member (limited to a wife) prescribed in Article 59, paragraph (1) (Surviving Family) of the Employees' Pension Insurance Act (Act No. 115 of 1954) in the case where the provisions of the Employees' Pension Insurance Act that are applied as deemed pursuant to the provisions of Article 118 (Application of the Provisions of the Employees' Pension Insurance Act to Retirement Mutual Aid Pensions, etc. Based on the National Public Servants Mutual Aid Association Member Period, etc.) of the Cabinet Order on Transitional Measures Concerning Long-term Benefits, etc. under the National Public Officers Mutual Aid Association Act Accompanying the Enforcement of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems and the Partial Enforcement of the Act Partially Amending the Act on National Public Officers' Retirement Allowance, etc. to Review the Benefit Level of Retirement Benefits of National Public Officers, etc. (Cabinet Order No. 345 of 2015) or Article 120 (Application of the Provisions of the Employees' Pension Insurance Act to Retirement Mutual Aid Pensions, etc. Based on the Local Public Officers Mutual Aid Association Member Period, etc.) of the Cabinet Order on Transitional Measures Concerning Long-term Benefits, etc. under the Local Public Officers, etc. Mutual Aid Association Act Accompanying the Enforcement of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems and the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act and the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Cabinet Order No. 347 of 2015) are applied;

a person who receives, among the pensions under the Former Mutual Aid Acts prescribed in Article 2, item (vi) (Definitions of Terms) of the Supplementary Provisions of the Act Partially Amending the National Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 105 of 1985), those for which disability is the ground for benefit, or a person who is the wife of the deceased person and who receives, among the pensions under the Former Mutual Aid Acts prescribed in that item, those for which death is the ground for benefit;

a person who receives the disability mutual aid pension listed in Article 72, paragraph (1), item (ii) (Types, etc. of Long-term Benefits) of the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) as it was prior to amendment by the provisions of Article 2 (Partial Amendment of the National Public Officers Mutual Aid Association Act) of the Pension Unification Act, which is deemed to remain in force pursuant to the provisions of Article 37, paragraph (1) (Benefits, etc. Under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (hereinafter referred to as the "pre-unification National Public Officers Mutual Aid Association Act" in this item and item (xvi)), or a person who is a surviving family member (limited to a wife) prescribed in Article 2, paragraph (1), item (iii) (Definitions) of the pre-unification National Public Officers Mutual Aid Association Act and who receives the survivors' mutual aid pension listed in Article 72, paragraph (1), item (iv) of the pre-unification National Public Officers Mutual Aid Association Act;

a person who receives, among the benefits prescribed in Article 3 (Treatment of Benefits for Which the Ground for Benefit Arose Prior to the Effective Date) of the Act for Enforcement in Relation to Long-term Benefit under the National Public Officers Mutual Aid Association Act (Act No. 129 of 1958), those that are pensions for which disability is the ground for benefit, or, among the long-term benefits prescribed in Article 34, paragraph (1) (Treatment of Benefits, etc. for Which the Ground for Benefit Arose Prior to the Effective Date of the Special Measures Act) of that Act, those that are pensions for which disability is the ground for benefit, or a person who is the wife of the deceased person and who receives, among the benefits prescribed in Article 3 of that Act, those that are pensions for which death is the ground for benefit, or, among the long-term benefits prescribed in that paragraph, those that are pensions for which death is the ground for benefit;

a person who receives, among the benefits that are pensions paid by the Federation of National Public Service Personnel Mutual Aid Associations pursuant to the provisions of the Act on Special Measures concerning Beneficiaries of Pension of Mutual Aid Association Established under Former Ordinances (Act No. 256 of 1950), those for which disability is the ground for benefit, or a person who is the wife of the deceased person and who receives, among the benefits that are pensions paid by the Federation of National Public Service Personnel Mutual Aid Associations pursuant to the provisions of that Act, those for which death is the ground for benefit;

a person who receives the former pension for injury or illness in public duty prescribed in Article 8 (Transitional Measures Concerning the Former Pension for Injury or Illness in Public Duty) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011) or the special pension for injury or illness in public duty prescribed in Article 17, paragraph (1) (Special Pension for Injury or Illness in Public Duty) of the Supplementary Provisions of that Act, or a person who receives the former pension for surviving family prescribed in Article 9 (Transitional Measures Concerning the Former Pension for Surviving Family) of the Supplementary Provisions of that Act or the special pension for surviving family prescribed in Article 18, paragraph (1) (Special Pension for Surviving Family) of the Supplementary Provisions of that Act and who is a surviving family member (limited to a wife) prescribed in Article 163, paragraph (1) (Pension for Surviving Family) of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962) as it was prior to amendment by the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011);

a person who receives the disability pension prescribed in Article 2, item (vii) (Definitions of Terms) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 108 of 1985), or a person who receives the pension for surviving family or the aggregate pension for surviving family prescribed in that item and who is a surviving family member (limited to a wife) prescribed in Article 2, paragraph (1), item (iii) (Definitions) of the Local Public Officers, etc. Mutual Aid Association Act as it was prior to amendment by the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act, etc.;

a person who receives the disability mutual aid pension listed in Article 74, item (ii) (Types of Long-term Benefits) of the Local Public Officers, etc. Mutual Aid Association Act as it was prior to amendment by the provisions of Article 3 (Partial Amendment of the Local Public Officers, etc. Mutual Aid Association Act) of the Pension Unification Act, which is deemed to remain in force pursuant to the provisions of Article 61, paragraph (1) (Benefits, etc. Under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (hereinafter referred to as the "pre-unification Local Public Officers, etc. Mutual Aid Association Act" in this item), or a person who is a surviving family member (limited to a wife) prescribed in Article 2, paragraph (1), item (iii) (Definitions) of the pre-unification Local Public Officers, etc. Mutual Aid Association Act and who receives the survivors' mutual aid pension listed in item (iv) of Article 74 of that Act;

a person who receives, among the benefits prescribed in Article 3, paragraph (1) (Treatment, etc. of Benefits for Which the Ground for Benefit Arose Prior to the Effective Date) of the Act for Enforcement in Relation to Long-term Benefit, etc. under the Local Public Officers, etc. Mutual Aid Association Act (Act No. 153 of 1962), those that are pensions for which disability is the ground for benefit, among the benefits prescribed in Article 74, paragraph (1) (Treatment of Benefits for Which the Ground for Benefit Arose Prior to the Effective Date of the Special Measures Act) of that Act, those that are pensions for which disability is the ground for benefit, among the benefits prescribed in Article 103 (Treatment of Mutual Aid Pensions Under the Provisions of the Former Mutual Aid Pension Act) of that Act, those that are pensions for which disability is the ground for benefit, or among the benefits prescribed in Article 104, paragraph (1) or (4) (Treatment of Persons Who Were Members of the Legislature of Okinawa, etc.) of that Act, those that are pensions for which disability is the ground for benefit; a person who is the wife of the deceased person and who receives, among the benefits prescribed in Article 3, paragraph (1) of that Act, those that are pensions for which death is the ground for benefit, among the benefits prescribed in Article 74, paragraph (1) of that Act, those that are pensions for which death is the ground for benefit, among the benefits prescribed in Article 103 of that Act, those that are pensions for which death is the ground for benefit, or among the benefits prescribed in Article 104, paragraph (1) or (4) of that Act, those that are pensions for which death is the ground for benefit; or a person who receives the survivors' mutual aid pension or the aggregate pension for surviving family prescribed in Article 3-2 (Treatment, etc. of Benefits for Which the Ground for Benefit Arose Prior to the Effective Date) of that Act and who is a surviving family member (limited to a wife) prescribed in that Article;

a person who receives a benefit that is a pension for which disability is the ground for benefit under a Prefectural or Municipal Ordinance on retirement pensions for local public officers, or a person who is the wife of the deceased person and who receives a benefit that is a pension for which death is the ground for benefit under a Prefectural or Municipal Ordinance on retirement pensions for local public officers;

a person who receives, among the pensions under the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953) as it was prior to amendment by the provisions of Article 1 (Partial Amendment of the Private School Personnel Mutual Aid Association Act) of the Act Partially Amending the Private School Personnel Mutual Aid Association Act, etc. (Act No. 106 of 1985), those for which disability is the ground for benefit, or a person who is the wife of the deceased person and who receives, among the pensions under that Act, those for which death is the ground for benefit;

a person who receives the disability mutual aid pension listed in Article 20, paragraph (2), item (ii) (Benefits) of the Private School Personnel Mutual Aid Association Act as it was prior to amendment by the provisions of Article 4 (Partial Amendment of the Private School Personnel Mutual Aid Association Act) of the Pension Unification Act, which is deemed to remain in force pursuant to the provisions of Article 79 (Benefits Under the Pre-amendment Private School Mutual Aid Act) of the Supplementary Provisions of the Pension Unification Act (hereinafter referred to as the "pre-unification Private School Personnel Mutual Aid Association Act" in this item), or a person who is a surviving family member (limited to a wife) prescribed in Article 2, paragraph (1), item (iii) of the pre-unification National Public Officers Mutual Aid Association Act as applied mutatis mutandis pursuant to Article 25 (Mutatis Mutandis Application of the National Public Officers Mutual Aid Association Act) of the pre-unification Private School Personnel Mutual Aid Association Act and who receives the survivors' mutual aid pension listed in Article 20, paragraph (2), item (iv) of the pre-unification Private School Personnel Mutual Aid Association Act;

a person who receives, among the benefits prescribed in Article 16, paragraph (1) or (2) (Transferred Pension Benefits) of the Supplementary Provisions of the Act to Abolish, etc. the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 101 of 2001), those that are pensions for which disability is the ground for benefit, or a person who is the wife of the deceased person and who receives, among the benefits prescribed in paragraph (1) or (2) of that Article, those that are pensions for which death is the ground for benefit;

a person who receives the pension for injury or illness in public duty prescribed in Article 10, paragraph (1) (Pension for Injury or Illness in Public Duty) of the Diet Members' Mutual Aid Pension Act (Act No. 70 of 1958) as it was prior to abolition by the Act to Abolish the Diet Members' Mutual Aid Pension Act (Act No. 1 of 2006; hereinafter referred to as the "Abolition Act" in this item), which is deemed to remain in force pursuant to the provisions of Article 2, paragraph (1) (Transitional Measures Concerning Retirees) of the Supplementary Provisions of the Abolition Act (hereinafter referred to as the "former Diet members' mutual aid pension law" in this item), or the pension for injury or illness in public duty prescribed in Article 11, paragraph (1) (Pension for Injury or Illness in Public Duty) of the Supplementary Provisions of the Abolition Act, or a person who receives the pension for assistance to surviving family prescribed in Article 19, paragraph (1) (Pension for Assistance to Surviving Family) of the former Diet members' mutual aid pension law or the pension for assistance to surviving family prescribed in Article 12, paragraph (1) (Pension for Assistance to Surviving Family) of the Supplementary Provisions of the Abolition Act and who is a surviving family member (limited to a wife) prescribed in those provisions;

a person who receives a supplementary retirement package or injury and illness pension for a seventh-item-grade disability, with respect to which the provisions then in force continue to govern pursuant to the provisions of Article 3 (Treatment of Retirement Packages for Which the Ground for Grant Arose Prior to the Enforcement of This Act) of the Supplementary Provisions of the Act Partially Amending the Public Officers Pension Act (Act No. 155 of 1953), a person who receives the supplementary retirement package or injury and illness pension prescribed in Article 22, paragraph (1) (Special Provisions on Retirement Packages for Injury or Illness in Public Duty of Former Military Personnel, Former Quasi-Military Personnel and Former Military Civilian Employees) of the Supplementary Provisions of that Act, a person who receives the special retirement package for injury or illness prescribed in Article 13, paragraph (1) (Special Retirement Package for Injury or Illness for Former Military Personnel, etc.) of the Supplementary Provisions of the Act Partially Amending the Public Officers Pension Act, etc. (Act No. 81 of 1971), or a person who receives the special pension for surviving family of an injured or ill person prescribed in Article 15, paragraph (1) (Special Pension for Surviving Family of Injured or Ill Persons) of the Supplementary Provisions of the Act Partially Amending the Public Officers Pension Act, etc. (Act No. 51 of 1976) and who is a surviving family member (limited to a wife) prescribed in that paragraph;

a person who receives the illness or injury compensation pension listed in Article 9, item (iii) (Types of Compensation) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) as applied mutatis mutandis pursuant to Article 27, paragraph (1) (Mutatis Mutandis Application of the National Public Officers' Accident Compensation Act, etc.) of the Act on Remuneration, etc. of Ministry of Defense Personnel (Act No. 266 of 1952) or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act, or a person who receives the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act as applied mutatis mutandis pursuant to Article 27, paragraph (1) of the Act on Remuneration, etc. of Ministry of Defense Personnel and who is a surviving family member (limited to a wife) prescribed in Article 16, paragraph (1) (Compensation Pension for Surviving Family) of the National Public Officers' Accident Compensation Act;

a person who receives compensation in accordance with the illness or injury compensation pension listed in Article 9, item (iii) of the National Public Officers' Accident Compensation Act or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act pursuant to the provisions of Article 15 (Accident Compensation) of the Act on Salaries of Government Officials with Special Capacity (Act No. 252 of 1949), or a person who receives compensation in accordance with the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act pursuant to the provisions of Article 15 of the Act on Salaries of Government Officials with Special Capacity and who is a surviving family member of a government official with special capacity (limited to a wife) prescribed in Article 15 of the Act on Salaries of Government Officials with Special Capacity;

a person who receives compensation in accordance with the illness or injury compensation pension listed in Article 9, item (iii) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act pursuant to the provisions of the Act on Accident Compensation for Judges (Act No. 100 of 1960), or a person who receives compensation in accordance with the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act pursuant to the provisions of the Act on Accident Compensation for Judges and who is a surviving family member (limited to a wife) prescribed in Article 16, paragraph (1) of the National Public Officers' Accident Compensation Act;

a person who receives the illness or injury compensation pension listed in Article 9, item (iii) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) as applied mutatis mutandis in the Act on Temporary Measures concerning Court Officials (Act No. 299 of 1951) or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act as so applied, or a person who receives the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act as applied mutatis mutandis in the Act on Temporary Measures concerning Court Officials and who is a surviving family member (limited to a wife) prescribed in Article 16, paragraph (1) of the National Public Officers' Accident Compensation Act;

a person who receives compensation under the provisions of Article 12-3 (Public Duty Accident Compensation) of the Act on Annual Payment, Travel Expenses, Allowances, etc. Payable to Members of the Diet (Act No. 80 of 1947) that is equivalent to the illness or injury compensation pension listed in Article 9, item (iii) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act, or a person who receives compensation under the provisions of Article 12-3 of the Act on Annual Payment, Travel Expenses, Allowances, etc. Payable to Members of the Diet that is equivalent to the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act and who is a surviving family member (limited to a wife) prescribed in Article 12-3 of the Act on Annual Payment, Travel Expenses, Allowances, etc. Payable to Members of the Diet;

a person who receives compensation under the provisions of Article 18 (Accident Compensation) of the Act on Salary, etc. of Diet Members' Secretaries (Act No. 49 of 1990) that is equivalent to the illness or injury compensation pension listed in Article 9, item (iii) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act, or a person who receives compensation under the provisions of Article 18 of the Act on Salary, etc. of Diet Members' Secretaries that is equivalent to the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act and who is a surviving family member (limited to a wife) prescribed in Article 18 of the Act on Salary, etc. of Diet Members' Secretaries;

a person who receives compensation under the provisions of Article 26-2 (Accident Compensation) of the Diet Officers Act (Act No. 85 of 1947) that is equivalent to the illness or injury compensation pension listed in Article 9, item (iii) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) or the disability compensation pension listed in Article 9, item (iv), (a) of the National Public Officers' Accident Compensation Act, or a person who receives compensation under the provisions of Article 26-2 of the Diet Officers Act that is equivalent to the compensation pension for surviving family listed in Article 9, item (vi), (a) of the National Public Officers' Accident Compensation Act and who is a surviving family member (limited to a wife) prescribed in Article 26-2 of the Diet Officers Act;

a person who receives compensation equivalent to the illness or injury compensation pension listed in Article 25, paragraph (1), item (iii) (Types of Compensation) of the Local Public Officers Accident Compensation Act (Act No. 121 of 1967) or the disability compensation pension listed in item (iv), (a) of that paragraph, as provided for by a Prefectural or Municipal Ordinance based on Article 69, paragraph (1) (Compensation System for Part-time Local Public Officers) of the Local Public Officers Accident Compensation Act, or a person who receives compensation equivalent to the compensation pension for surviving family listed in Article 25, paragraph (1), item (vi), (a) of the Local Public Officers Accident Compensation Act, as provided for by a Prefectural or Municipal Ordinance based on Article 69, paragraph (1) of the Local Public Officers Accident Compensation Act, and who is a surviving family member (limited to a wife) prescribed in the provisions of that Ordinance corresponding to the provisions of Article 32, paragraph (1) (Compensation Pension for Surviving Family) of the Local Public Officers Accident Compensation Act;

a person who receives, pursuant to the provisions of Article 2 (Obligation to Compensate) of the Act on Occupational Accident Compensation for Public School Physicians, Dentists, and Pharmacists (Act No. 143 of 1957), the illness or injury compensation pension prescribed in Article 4-2, paragraph (1) (Compensation for Illness or Injury) of the Cabinet Order Establishing Standards for Occupational Accident Compensation for Public School Physicians, Dentists, and Pharmacists (Cabinet Order No. 283 of 1957) or the disability compensation pension prescribed in Article 5, paragraph (1) (Disability Compensation) of that Cabinet Order, or a person who receives, pursuant to the provisions of Article 2 of the Act on Occupational Accident Compensation for Public School Physicians, Dentists, and Pharmacists, the compensation pension for surviving family prescribed in Article 8, paragraph (1) (Compensation Pension for Surviving Family) of the Cabinet Order Establishing Standards for Occupational Accident Compensation for Public School Physicians, Dentists, and Pharmacists and who is a surviving family member (limited to a wife) prescribed in that paragraph;

a person who receives, under a Prefectural or Municipal Ordinance established in accordance with the standards specified in the Cabinet Order Establishing Standards for Compensation for Damage to Part-time Fire Corps Members, etc. (Cabinet Order No. 335 of 1956) pursuant to the provisions of Article 24, paragraph (1) (Accident Compensation for Part-time Fire Corps Members) of the Fire and Disaster Management Organization Act (Act No. 226 of 1947), Article 36-3, paragraphs (1) and (2) (Compensation for Damage to Persons Engaged in Fire Fighting Work, etc.) of the Fire Service Act (Act No. 186 of 1948), and Article 6-2, paragraph (1) (Occupational Accident Compensation) and Article 45 (Accident Compensation for Persons Engaged in Flood Control Pursuant to the Provisions of Article 24) of the Flood Control Act (Act No. 193 of 1949) (including a resolution of the assembly of a flood prevention association adopted in accordance with the standards specified in that Cabinet Order; the same applies hereinafter in this item), the illness or injury compensation pension prescribed in Article 5-2, paragraph (1) (Illness or Injury Compensation Pension) of that Cabinet Order or the disability compensation pension prescribed in Article 6, paragraph (1) (Disability Compensation Pension) of that Cabinet Order, or a person who receives, under a Prefectural or Municipal Ordinance established in accordance with the standards specified in that Cabinet Order, the compensation pension for surviving family prescribed in Article 7 (Compensation Pension for Surviving Family) of that Cabinet Order and who is a surviving family member (limited to a wife) prescribed in Article 8, paragraph (1) (Surviving Family) of that Cabinet Order;

a person who receives the illness or injury compensation pension or the disability compensation pension in the preceding item under a Prefectural or Municipal Ordinance established in accordance with the standards specified in Article 36, paragraph (1) (Standards for Compensation for Damage) of the Order for Enforcement of the Basic Act on Disaster Management (Cabinet Order No. 288 of 1962) pursuant to the provisions of Article 84, paragraph (1) (Compensation for Persons Engaged in Emergency Measures) of the Basic Act on Disaster Management (Act No. 223 of 1961), or a person who receives the compensation pension for surviving family in the preceding item under a Prefectural or Municipal Ordinance established in accordance with the standards specified in Article 36, paragraph (1) of the Order for Enforcement of the Basic Act on Disaster Management and who is a surviving family member (limited to a wife) prescribed in Article 8, paragraph (1) of the Cabinet Order Establishing Standards for Compensation for Damage to Part-time Fire Corps Members, etc. under that paragraph;

a person who receives, pursuant to the provisions of Article 2 (Responsibility of the State and Prefectures) of the Act on Accident Benefit for Persons Who Assisted Duty of Police Officers (Act No. 245 of 1952), the illness or injury benefit pension prescribed in Article 6-2, paragraph (1) (Scope, Amount and Method of Payment of Illness or Injury Benefits) of the Order for Enforcement of the Act on Accident Benefit for Persons Who Assisted Duty of Police Officers (Cabinet Order No. 429 of 1952) or the disability benefit pension prescribed in Article 7, paragraph (1) (Amount and Method of Payment of Disability Benefits) of that Order (including such pensions established by a Prefectural or Municipal Ordinance in conformity with the provisions of that Order pursuant to Article 6, paragraph (2) of the Act on Accident Benefit for Persons Who Assisted Duty of Police Officers), or a person who receives the benefit pension for surviving family prescribed in Article 9, paragraph (1) (Benefit Pension for Surviving Family) of that Order (including a pension established by a Prefectural or Municipal Ordinance in conformity with the provisions of that Order pursuant to Article 6, paragraph (2) of the Act on Accident Benefit for Persons Who Assisted Duty of Police Officers) and who is a surviving family member (limited to a wife) prescribed in Article 9, paragraph (1) of that Order;

a person who receives, pursuant to the provisions of Article 2 (Responsibility of the State) or Article 3 (Special Provisions on State Benefits) of the Act on Accident Benefit for Persons Who Assisted Coast Guard Officers (Act No. 33 of 1953), the illness or injury benefit pension prescribed in Article 3-2, paragraph (1) (Illness or Injury Benefit) of the Order for Enforcement of the Act on Accident Benefit for Persons Who Assisted Coast Guard Officers (Cabinet Order No. 62 of 1953) or the disability benefit pension prescribed in Article 4, paragraph (1) (Disability Benefit) of that Order, or a person who receives the benefit pension for surviving family prescribed in Article 6, paragraph (1) (Benefit Pension for Surviving Family) of the Order for Enforcement of the Act on Accident Benefit for Persons Who Assisted Coast Guard Officers and who is a surviving family member (limited to a wife) prescribed in that paragraph;

a person who receives, pursuant to the provisions of Article 6 (Scope, Amount, Method of Payment, etc. of Benefits) of the Act on Payment in Relation to Damages Suffered by Witnesses, etc. (Act No. 109 of 1958), the illness or injury benefit pension prescribed in Article 4-2, paragraph (1) (Scope, Amount and Method of Payment of Illness or Injury Benefits) of the Order for Enforcement of the Act on Payment in Relation to Damages Suffered by Witnesses, etc. (Cabinet Order No. 227 of 1958) or the disability benefit pension prescribed in Article 5, paragraph (1) (Amount and Method of Payment of Disability Benefits) of that Order, or a person who receives the benefit pension for surviving family prescribed in Article 6 (Benefit Pension for Surviving Family) of that Order and who is a surviving family member (limited to a wife) prescribed in Article 7, paragraph (1) (Benefit Pension for Surviving Family) of that Order;

a person certified under Article 4, paragraph (2) (Certification, etc.) of the Act on Compensation for Pollution-related Health Damage (Act No. 111 of 1973) (including a person deemed to be a person certified under Article 4, paragraph (2) of that Act pursuant to the provisions of Article 3 or Article 4, paragraph (2) (Transitional Measures Accompanying the Abolition of the Former Act) of the Supplementary Provisions of that Act), or a person who is a surviving family member (limited to a wife) of such a person (including a person deemed to be certified under Article 4, paragraph (2) of the Act on Compensation for Pollution-related Health Damage pursuant to the provisions of Article 5, paragraph (3) (Certification, etc.) of that Act, and a deceased person relating to a certification under Article 4, paragraph (2) of that Act made on the basis of an application under Article 6 (Certification, etc.) of that Act);

a person certified by the mayor under Article 4, paragraph (1) of the Act on Compensation for Pollution-related Health Damage (including a person deemed to be a person certified under Article 4, paragraph (1) of that Act pursuant to the provisions of Article 3 or Article 4, paragraph (2) of the Supplementary Provisions of that Act) who receives benefits equivalent to the disability compensation payment listed in Article 3, paragraph (1), item (ii) (Types, etc. of Compensation Benefits) of that Act, or a person who is a surviving family member (limited to a wife) determined by that mayor and who receives, upon the death of a person who has received that certification, benefits equivalent to the compensation payment for surviving family listed in item (iii) of that paragraph;

a person who receives the disability pension listed in Article 4, item (iii) (Scope of Benefits) of the Act on Special Measures for Relief for Health Damage Caused by Vaccination against Novel Influenza (Act No. 98 of 2009), or a person who receives the pension for surviving family listed in item (iv) of that Article and who is a surviving family member (limited to a wife) specified in that item;

a person who receives the pension for surviving family prescribed in paragraph 20 (Pension for Surviving Family) of the Supplementary Provisions of the Act Partially Amending the Act on Relief of War Victims and Survivors (Act No. 181 of 1953), paragraph 11 (Pension for Surviving Family) of the Supplementary Provisions of the Act Partially Amending the Act on Relief of War Victims and Survivors (Act No. 144 of 1955), Article 5, paragraph (1) (Special Provisions on Payment of Pension for Surviving Family) of the Supplementary Provisions of the Act Partially Amending the Act on Relief of War Victims and Survivors, etc. (Act No. 27 of 1970), or Article 7, paragraph (1) (Special Provisions on Payment of Pension for Surviving Family) of the Supplementary Provisions of the Act Partially Amending the Act on Relief of War Victims and Survivors, etc. (Act No. 51 of 1971), and who is a surviving family member (limited to a wife) prescribed in those provisions;

a person who receives a retirement package equivalent to the supplementary retirement package prescribed in Article 2, paragraph (1) (Types of Retirement Packages) of the Public Officers Pension Act (Act No. 48 of 1923) pursuant to the provisions of Article 13, paragraph (1) (Interim Measures for Pensions After Retirement) of the Supplementary Provisions of the Court Enforcement Officer Act (Act No. 111 of 1966) as it was prior to amendment by the Act Partially Amending the Court Enforcement Officer Act (Act No. 18 of 2007), which is paid with the provisions then in force continuing to govern pursuant to the provisions of Article 3, paragraph (1) (Transitional Measures Accompanying the Partial Amendment of the Court Enforcement Officer Act) of the Supplementary Provisions of the Act Partially Amending the Court Enforcement Officer Act;

a person who is a person with a severe disability prescribed in Article 17 (Requirements for Payment) of the Act on Special Child Rearing Allowance (Act No. 134 of 1964) as it was prior to amendment by the provisions of Article 7 (Partial Amendment of the Act on Special Child Rearing Allowance) of the 1985 National Pension Act, etc. Amendment Act and who receives the welfare allowance prescribed in that Article of the Act on Special Child Rearing Allowance that is paid pursuant to the provisions of Article 97, paragraph (1) (Transitional Measures Accompanying the Enforcement of the Provisions of Article 7) of the Supplementary Provisions of the 1985 National Pension Act, etc. Amendment Act;

among the children prescribed in Article 62, paragraph (1) (Pension Amounts) of the Employees' Pension Insurance Act as it was prior to amendment by the provisions of Article 3 (Partial Amendment of the Employees' Pension Insurance Act) of the 1985 National Pension Act, etc. Amendment Act, a child who is treated, pursuant to Article 62, paragraph (1) of the Employees' Pension Insurance Act, as subject to the calculation of the additional pension amount under that paragraph as a person who falls under those in a condition of disability prescribed in Article 59, paragraph (1), item (ii) (Surviving Family) of the Employees' Pension Insurance Act;

a sanatorium Resident prescribed in Article 2, paragraph (3) (Definitions) of the Act on Promotion of Resolution of Issues Related to Hansen's Disease (Act No. 82 of 2008);

a person who receives a health management allowance or a health allowance from a prefectural governor, or a special allowance, a medical allowance, a health management allowance, or a health allowance from the chairperson of the Federation of National Public Service Personnel Mutual Aid Associations, as a person suffering from gas injury due to the effects of poison gas, etc.