Regulation for Enforcement of the Income Tax Act

The circumstances specified by Ministry of Finance Order as prescribed in Article 207 (Scope of Medical Expenses) of the Order are the following circumstances:

The circumstances of provision of the things listed in the items of Article 207 of the Order at designated facilities covered by public aid providing long-term care to the elderly (meaning designated facilities covered by public aid providing long-term care to the elderly prescribed in Article 48, paragraph (1), item (i) (Payment of an Allowance for Long-Term Care Facility Service) of the Long-Term Care Insurance Act (Act No. 123 of 1997); the same applies in the following paragraph) and designated community-based facilities covered by public aid providing long-term care to the elderly (meaning community-based facilities covered by public aid providing long-term care to the elderly prescribed in Article 8, paragraph (22) (Definitions) of that Act that conduct the business of daily life care for Residents of community-based facilities covered by public aid providing long-term care to the elderly prescribed in that paragraph, which business falls under the designated community-based services prescribed in Article 42-2, paragraph (1) (Payment of an Allowance for Community-Based Long-Term Care Service) of that Act; the same applies in the following paragraph);

The condition of a person who receives, based on the results of the specific health checkup prescribed in Article 18, paragraph (1) (Basic Guidelines for Special health examinations) of the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the specific health guidance prescribed in that paragraph (limited to that provided through intensive support (meaning intensive support prescribed in Article 8, paragraph (1) (Intensive Support) of the Standards for Implementation of Specific Health Checkups and Specific Health Guidance (Ministry of Health, Labour and Welfare Order No. 157 of 2007; hereinafter referred to as the "Implementation Standards" in this item)) based on the instructions of the physician who conducted that specific health checkup), and whose results fall under any of the following criteria:

The criterion under which the result of the blood pressure measurement listed in Article 1, paragraph (1), item (v) (Items of Specific Health Checkups) of the Implementation Standards is found to indicate a condition equivalent to hypertension;

The criterion under which the result of the blood lipid test prescribed in Article 1, paragraph (1), item (vii) of the Implementation Standards is found to indicate a condition equivalent to dyslipidemia;

The criterion under which the result of the blood glucose test listed in Article 1, paragraph (1), item (viii) of the Implementation Standards is found to indicate a condition equivalent to diabetes.

The things specified by Ministry of Finance Order as prescribed in Article 207, item (iii) of the Order are designated facilities covered by public aid providing long-term care to the elderly and designated community-based facilities covered by public aid providing long-term care to the elderly.

A mutual aid association that seeks to receive the approval of the district director prescribed in Article 208, item (ii) (Scope of Contributions to Mutual Aid Associations Eligible for Social Insurance Premium Deduction) of the Order, being the mutual aid association prescribed in that item (hereinafter referred to as "mutual aid association" in this Article), must submit a written application stating the following matters, attaching the Prefectural or Municipal Ordinance pertaining to the establishment of that mutual aid association and its rules, as well as the financial statements for the business year immediately preceding the business year that includes the date of submitting that written application and the budget for the business year that includes that date, to the district director with jurisdiction over the location of the principal office of that mutual aid association.

The name, location of the principal office and corporate number of the mutual aid association submitting that written application (for one that has no corporate number, the name and location of the principal office);

The name and domicile or residence of the representative of the mutual aid association referred to in the preceding item;

The date of commencement of the business pertaining to the system prescribed in Article 208, item (ii) of the Order;

The number of staff members expected to participate in the business prescribed in the preceding item at the time of submitting that written application;

The fact that the system prescribed in Article 208, item (ii) of the Order that is operated by the mutual aid association referred to in item (i) satisfies the requirements listed in (a) through (c) of that item;

Any other matters for reference.

The provisions specified by Ministry of Finance Order as prescribed in Article 208-8, paragraph (1) (Scope of Approval Provisions, etc.) of the Order are the provisions of Article 107, paragraph (1) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Implementing Places of Business to Employees' Pension Funds), Article 110-2, paragraph (3) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Places of Business Establishing Employees' Pension Funds to Defined-Benefit Corporate Pensions) or Article 111, paragraph (2) (Transition from Employees' Pension Fund to Contract-Type Corporate Pension) of the Defined-Benefit Corporate Pension Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013) (referred to as the "former Defined-Benefit Corporate Pension Act" in the following paragraph).

The provisions of Article 110-2, paragraph (3) of the Former Effective Defined-Benefit Corporate Pension Act and other provisions specified by Ministry of Finance Order, prescribed in Article 208-8, paragraph (2) of the Order, are the provisions of Article 107, paragraph (1) or Article 110-2, paragraph (3) of the former Defined-Benefit Corporate Pension Act, and the provisions of Article 112, paragraph (1) (Transition from Employees' Pension Fund to Fund) of the Former Effective Defined-Benefit Corporate Pension Act and other provisions specified by Ministry of Finance Order, prescribed in Article 208-8, paragraph (2) of the Order, are the provisions of Article 112, paragraph (1) of the former Defined-Benefit Corporate Pension Act.

The requirements specified by Ministry of Finance Order as prescribed in Article 210, item (ii) (Scope of Life Mutual Aid Contracts, etc.) of the Order are that a fishery cooperative or fish processing cooperative prescribed in that item (hereinafter referred to as "cooperative" in this Article) bears jointly and severally, under a contract with a federation of fishery industry cooperatives for mutual aid whose members include the cooperative (limited to one whose business extends to the whole country), the mutual aid liability that it assumes under a contract pertaining to life mutual aid that it has concluded (limited to a case where, under that contract, the cooperative has no portion of that liability to bear).

The requirements specified by Ministry of Finance Order as prescribed in Article 211, item (iii) (Scope of Contracts Subject to Annuity Benefit Contracts) of the Order are the following requirements:

The mutual aid rules pertaining to an annuity mutual aid contract, laid down by a cooperative that concludes a contract pertaining to life mutual aid prescribed in Article 211, item (iii) of the Order whose purpose is the provision of annuities (excluding those whose purpose is the provision of retirement pensions; hereinafter referred to as "annuity mutual aid contract" in this Article), contain a provision that the terms and conditions pertaining to that annuity mutual aid contract are to be identical in content to the terms and conditions that the national federation lays down with the approval of the Minister of Agriculture, Forestry and Fisheries (for mutual aid rules pertaining to an annuity mutual aid contract concluded by the national federation, they have received the approval of the Minister of Agriculture, Forestry and Fisheries);

The mutual aid liability that a cooperative that concludes that annuity mutual aid contract (excluding the national federation) assumes under that annuity mutual aid contract is borne by that cooperative jointly and severally under a contract with the national federation whose members include that cooperative (limited to a case where, under that contract, the cooperative has no portion of that liability to bear);

Payment of monies under that annuity mutual aid contract satisfies the following requirements:

Payment of monies other than the annuity under that annuity mutual aid contract (excluding payment of rebates and surrender values) is made only where the insured person under mutual aid specified in that annuity mutual aid contract dies or comes to fall under a severe disability;

The amount of monies paid where the insured person under mutual aid specified in that annuity mutual aid contract dies or comes to fall under a severe disability is set so as to increase progressively in accordance with the period on or after the date of conclusion of that annuity mutual aid contract or the total amount of contributions paid;

Payment of the annuity under that annuity mutual aid contract is made periodically at least once a year throughout the payment period of that annuity, and there is no provision for paying in a lump sum a part of the annuity to be paid under that annuity mutual aid contract (for an annuity mutual aid contract containing a provision to pay the annuity even if the annuity recipient dies within a certain period from the payment commencement date of the annuity, the annuity to be paid within that certain period);

Payment of rebates in money under that annuity mutual aid contract (excluding the portion of the rebate received that is applied to payment of contributions pertaining to that annuity mutual aid contract) is not made before the payment commencement date of the annuity or is limited to an amount within the range of the amount of those contributions that is to be paid in the year that includes the date on which the rebate is paid.

In the preceding paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:

Cooperative: an agricultural cooperative or federation of agricultural cooperatives that conducts the business set forth in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act, or a fishery cooperative, fish processing cooperative or federation of fishery industry cooperatives for mutual aid that conducts the business set forth in Article 11, paragraph (1), item (xii) (Types of Business) or Article 93, paragraph (1), item (vi)-2 (Types of Business) of the Fishery Industry Cooperative Act (Act No. 242 of 1948);

National federation: a federation of agricultural cooperatives or federation of fishery industry cooperatives for mutual aid prescribed in the preceding item whose business extends to the whole country.

The requirements specified by Ministry of Finance Order as prescribed in Article 214, item (iii) (Scope of Contracts Pertaining to Mutual Aid Eligible for Earthquake Insurance Premium Deduction) of the Order are that a fishery cooperative or fish processing cooperative prescribed in that item (hereinafter referred to as "cooperative" in this Article) bears jointly and severally, under a contract with a federation of fishery industry cooperatives for mutual aid whose members include the cooperative (limited to one whose business extends to the whole country), the mutual aid liability that it assumes under a contract pertaining to mutual aid in which the mutual aid event is the survival of a building or movables through the mutual aid period, or fire mutual aid, that it has concluded (limited to a case where, under that contract, the cooperative has no portion of that liability to bear).

The specialized training colleges specified by Ministry of Finance Order as prescribed in Article 217, item (iv) (Scope of Corporations That Contribute Significantly to the Promotion of Public Interest) of the Order are specialized training colleges prescribed in Article 124 (Specialized Training Colleges) of the School Education Act that provide education through any of the following courses:

An upper secondary course prescribed in Article 125, paragraph (1) (Courses of Specialized Training Colleges) of the School Education Act for which the total number of class hours throughout the period of study (where there are courses distinguished as a regular course, a special course or the like and one course is continued by another course, meaning the period obtained by aggregating the periods of study of those courses; the same applies in the following item) is 2,000 hours or more;

A specialized course prescribed in Article 125, paragraph (1) of the School Education Act for which the total number of credits throughout the period of study is 62 credits or more.

The miscellaneous schools specified by Ministry of Finance Order as prescribed in Article 217, item (iv) of the Order are miscellaneous schools prescribed in Article 134, paragraph (1) (Miscellaneous Schools) of the School Education Act that have been established for the purpose of providing primary education or secondary education in a foreign language and that meet the standards set by the Minister of Education, Culture, Sports, Science and Technology in consultation with the Minister of Finance.