if the contracts related to the earthquake insurance premiums and similar premiums paid during that year include both a contract prescribed in item (i) and a contract prescribed in the preceding item: the amount specified in each of the following according to the category of cases set forth below:

イif the sum of the total amount of the earthquake insurance premiums paid during that year under the contracts prescribed in item (i) and the amount calculated, in accordance with the provisions of the preceding item, on the total amount of the former long-term non-life insurance premiums paid during that year under the contracts prescribed in that item is 50,000 yen or less: that sum;

ロif the amount calculated under (a) exceeds 50,000 yen: 50,000 yen.