一if new life insurance premiums are paid (excluding the case set forth in item (iii)): the amount prescribed in each of the following sub-items for the category of case set forth in that sub-item:

イif the total amount of new life insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under a new life insurance contract or similar contract, or applied surplus to be distributed or a rebate to be received under a new life insurance contract or similar contract to the payment of new life insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount calculated pursuant to Cabinet Order as the amount of the portion relating to new life insurance premiums); hereinafter the same applies in this item and item (iii), (a)) is 20,000 yen or less: that total amount;

ロif the total amount of new life insurance premiums paid during the year exceeds 20,000 yen but is not more than 40,000 yen: the total of 20,000 yen and the amount equivalent to 50% of the amount arrived at when 20,000 yen is deducted from that total amount;

ハif the total amount of new life insurance premiums paid during the year exceeds 40,000 yen but is not more than 80,000 yen: the total of 30,000 yen and the amount equivalent to 25% of the amount arrived at when 40,000 yen is deducted from that total amount;

ニif the total amount of new life insurance premiums paid during the year exceeds 80,000 yen: 40,000 yen;

二if old life insurance premiums are paid (excluding the case set forth in the following item): the amount prescribed in each of the following sub-items for the category of case set forth in that sub-item:

イif the total amount of old life insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under an old life insurance contract or similar contract, or applied surplus to be distributed or a rebate to be received under an old life insurance contract or similar contract to the payment of old life insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to old life insurance premiums); hereinafter the same applies in this item and (b) of the following item) is 25,000 yen or less: that total amount;

ロif the total amount of old life insurance premiums paid during the year exceeds 25,000 yen but is not more than 50,000 yen: the total of 25,000 yen and the amount equivalent to 50% of the amount arrived at when 25,000 yen is deducted from that total amount;

ハif the total amount of old life insurance premiums paid during the year exceeds 50,000 yen but is not more than 100,000 yen: the total of 37,500 yen and the amount equivalent to 25% of the amount arrived at when 50,000 yen is deducted from that total amount;

ニif the total amount of old life insurance premiums paid during the year exceeds 100,000 yen: 50,000 yen;

三if both new life insurance premiums and old life insurance premiums are paid: the total of the amounts prescribed in each of the following sub-items for the category of premiums paid set forth in that sub-item (or 40,000 yen, if that total exceeds 40,000 yen):

イnew life insurance premiums: the amount prescribed in (a) through (d) of item (i) for the category of case set forth in (a) through (d) of that item into which the total amount of new life insurance premiums paid during the year falls;

ロold life insurance premiums: the amount prescribed in (a) through (d) of the preceding item for the category of case set forth in (a) through (d) of that item into which the total amount of old life insurance premiums paid during the year falls.

一if the total amount of nursing care and medical insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under a nursing care and medical insurance contract or similar contract, or applied surplus to be distributed or a rebate to be received under a nursing care and medical insurance contract or similar contract to the payment of nursing care and medical insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount calculated pursuant to Cabinet Order as the amount of the portion relating to nursing care and medical insurance premiums); hereinafter the same applies in this paragraph) is 20,000 yen or less: that total amount;

二if the total amount of nursing care and medical insurance premiums paid during the year exceeds 20,000 yen but is not more than 40,000 yen: the total of 20,000 yen and the amount equivalent to 50% of the amount arrived at when 20,000 yen is deducted from that total amount;

三if the total amount of nursing care and medical insurance premiums paid during the year exceeds 40,000 yen but is not more than 80,000 yen: the total of 30,000 yen and the amount equivalent to 25% of the amount arrived at when 40,000 yen is deducted from that total amount;

四if the total amount of nursing care and medical insurance premiums paid during the year exceeds 80,000 yen: 40,000 yen.

一if new individual pension insurance premiums are paid (excluding the case set forth in item (iii)): the amount prescribed in each of the following sub-items for the category of case set forth in that sub-item:

イif the total amount of new individual pension insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under a new individual pension insurance contract or similar contract, or applied surplus to be distributed or a rebate to be received under a new individual pension insurance contract or similar contract to the payment of new individual pension insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount calculated pursuant to Cabinet Order as the amount of the portion relating to new individual pension insurance premiums); hereinafter the same applies in this item and item (iii), (a)) is 20,000 yen or less: that total amount;

ロif the total amount of new individual pension insurance premiums paid during the year exceeds 20,000 yen but is not more than 40,000 yen: the total of 20,000 yen and the amount equivalent to 50% of the amount arrived at when 20,000 yen is deducted from that total amount;

ハif the total amount of new individual pension insurance premiums paid during the year exceeds 40,000 yen but is not more than 80,000 yen: the total of 30,000 yen and the amount equivalent to 25% of the amount arrived at when 40,000 yen is deducted from that total amount;

ニif the total amount of new individual pension insurance premiums paid during the year exceeds 80,000 yen: 40,000 yen;

二if old individual pension insurance premiums are paid (excluding the case set forth in the following item): the amount prescribed in each of the following sub-items for the category of case set forth in that sub-item:

イif the total amount of old individual pension insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under an old individual pension insurance contract or similar contract, or applied surplus to be distributed or a rebate to be received under an old individual pension insurance contract or similar contract to the payment of old individual pension insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to old individual pension insurance premiums); hereinafter the same applies in this item and (b) of the following item) is 25,000 yen or less: that total amount;

ロif the total amount of old individual pension insurance premiums paid during the year exceeds 25,000 yen but is not more than 50,000 yen: the total of 25,000 yen and the amount equivalent to 50% of the amount arrived at when 25,000 yen is deducted from that total amount;

ハif the total amount of old individual pension insurance premiums paid during the year exceeds 50,000 yen but does not exceed 100,000 yen: the sum of 37,500 yen and an amount equivalent to one-quarter of the amount obtained by deducting 50,000 yen from that total amount;

ニif the total amount of old individual pension insurance premiums paid during the year exceeds 100,000 yen: 50,000 yen.

三if the Resident has paid new individual pension insurance premiums and old individual pension insurance premiums: the sum of the amounts specified in the following for the respective categories of premiums paid set forth therein (or 40,000 yen, if that sum exceeds 40,000 yen):

イnew individual pension insurance premiums: the amount specified in item (i), (a) through (d) for the category of case set forth in (a) through (d) of that item into which the total amount of new individual pension insurance premiums paid during the year falls;

ロold individual pension insurance premiums: the amount specified in (a) through (d) of the preceding item for the category of case set forth in (a) through (d) of that item into which the total amount of old individual pension insurance premiums paid during the year falls.

一an insurance contract concluded by a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death (excluding an insurance contract with an insurance period of less than five years that is prescribed by Cabinet Order (referred to as a "specified insurance contract" in the following paragraph) and one that such a foreign life insurance company, etc. has concluded outside Japan);

二a postal life insurance contract prescribed in Article 3 (Government Guarantee) of the Postal Life Insurance Act (Act No. 68 of 1949) prior to its repeal pursuant to the provisions of Article 2 (Repeal of Acts) of the Act on the Development of Relevant Acts Incidental to the Enforcement of the Postal Service Privatization Act and Other Acts (Act No. 102 of 2005) (referred to as a "former postal life insurance contract" in the following paragraph and paragraph (7)), under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death;

三a contract for life mutual aid concluded by an agricultural cooperative engaged in the business referred to in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act (Act No. 132 of 1947) (excluding a contract for life mutual aid with a mutual aid period of less than five years that is prescribed by Cabinet Order) or any other contract for similar mutual aid prescribed by Cabinet Order (referred to as a "life mutual aid contract or similar contract" in the following paragraph and paragraph (7)), under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death;

四plan rules for a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of the Defined-Benefit Corporate Pension Act, or a similar contract concerning a retirement pension that is prescribed by Cabinet Order.

一a contract set forth in item (i) of the preceding paragraph;

二a former postal life insurance contract;

三a life mutual aid contract or similar contract;

四an insurance contract concluded by a life insurance company or a foreign life insurance company, etc. prescribed in item (i) of the preceding paragraph, or by a casualty insurance company prescribed in Article 2, paragraph (4) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, under which insurance proceeds or similar benefits are paid due to illness, bodily injury, or any other similar cause (excluding one set forth in item (i), one under which the only ground for the payment of insurance proceeds or similar benefits is bodily injury, a specified insurance contract, one that such a foreign life insurance company, etc. or such a foreign casualty insurance company, etc. has concluded outside Japan, and any other one prescribed by Cabinet Order), under which insurance proceeds or similar benefits are paid due to an event on which medical or similar expenses are paid;

五plan rules or a contract set forth in item (iv) of the preceding paragraph.

一a contract set forth in item (iv) of the preceding paragraph;

二a former postal life insurance contract or a life mutual aid contract or similar contract under which insurance proceeds or similar benefits are paid due to illness, bodily injury, or any other similar cause (excluding one set forth in paragraph (5), item (ii) or (iii), one under which the only ground for the payment of insurance proceeds or similar benefits is bodily injury, and any other one prescribed by Cabinet Order), under which insurance proceeds or similar benefits are paid due to an event on which medical or similar expenses are paid.

一the recipient of the pension under the contract is to be the person who pays the premiums or installments referred to in the following item or that person's spouse, whichever of them is alive, if either of them is alive;

二the premiums or installments under the contract are to be paid periodically over a period of 10 years or more before the date on which the payment of the pension commences;

三the pension under the contract is to be paid to the individual specified in item (i) periodically over a period of 10 years or more beginning on or after the date specified in the contract, which is a date on or after the date on which the recipient of the pension reaches 60 years of age, or over the period during which the recipient is alive, and any other requirements prescribed by Cabinet Order.