if all of the contracts related to the earthquake insurance premiums and similar premiums paid during that year fall under long-term non-life insurance contracts or similar contracts: the amount specified in each of the following according to the category of cases set forth below:

イif the total amount of the former long-term non-life insurance premiums paid during that year (if, in that year, a distribution of surplus or a rebate has been received under a long-term non-life insurance contract or similar contract, or surplus to be distributed or a rebate to be received under a long-term non-life insurance contract or similar contract has been appropriated to the payment of former long-term non-life insurance premiums, the remaining amount after deducting the amount of that surplus or rebate; the same applies hereinafter in this paragraph) is 10,000 yen or less: that total amount;

ロif the total amount of the former long-term non-life insurance premiums paid during that year exceeds 10,000 yen but is not more than 20,000 yen: the sum of 10,000 yen and the amount equivalent to one half of the amount obtained by deducting 10,000 yen from that total amount;

ハif the total amount of the former long-term non-life insurance premiums paid during that year exceeds 20,000 yen: 15,000 yen;