Local Tax Act

Where a person liable for the income levy falls under any of the persons listed in the following items, a municipality is to deduct the amount specified respectively in those items from the gross income, the amount of retirement income or the amount of timber income calculated for that person's income of the previous year.

A person liable for the income levy for whom, where in the previous year the person suffered a loss, due to a disaster, theft or embezzlement (referred to as "disaster, etc." in this item), on assets held by the person or by a spouse or other relative who shares the same livelihood with the person and is specified by Cabinet Order (excluding assets prescribed in Article 313, paragraph (10) and assets specified by Cabinet Order as not normally necessary for living) (including where the person made unavoidable expenditure specified by Cabinet Order in connection with that disaster, etc.), the total amount of the loss (including the amount of that expenditure, and excluding the portion covered by insurance benefits, compensation for damage or the like; referred to as the "amount of the loss" in this item) exceeds the amount provided respectively below according to the following classification of cases: the amount in excess, where that total exceeds the amount provided respectively below according to the following classification of cases:

Where the amount of disaster-related expenses included in the amount of the loss (meaning, of the amount of the loss, the amount specified by Cabinet Order as spent directly in connection with a disaster; the same applies hereinafter in this item) is 50,000 yen or less (including where there are no disaster-related expenses): an amount equivalent to one-tenth of the total of the gross income, the amount of retirement income and the amount of timber income of that person liable for tax for the previous year;

Where the amount of disaster-related expenses included in the amount of the loss exceeds 50,000 yen: the lower of the amount obtained by deducting, from the total of the amount of the loss, the portion of the amount of disaster-related expenses exceeding 50,000 yen, and the amount provided in (a);

Where the amount of the loss is entirely the amount of disaster-related expenses: the lower of 50,000 yen and the amount provided in (a).

A person liable for the income levy who in the previous year paid medical expenses (meaning the amount specified by Cabinet Order as recognized to be normally necessary, among the consideration for medical examination or treatment by a physician or dentist, the purchase of pharmaceuticals necessary for treatment or recuperation, and other medical care or provision of personal services related thereto) for himself or herself or for a spouse or other relative who shares the same livelihood with that person, where the total of the amounts of the medical expenses paid (excluding the portion covered by insurance benefits, compensation for damage or the like) exceeds the amount equivalent to five percent of the total of the gross income, the amount of retirement income and the amount of timber income for the previous year (or 100,000 yen, where that amount exceeds 100,000 yen): the amount in excess (or 2,000,000 yen, where that amount exceeds 2,000,000 yen);

A person liable for the income levy who in the previous year paid, or had deducted from salary, social insurance premiums (meaning social insurance premiums prescribed in Article 74, paragraph (2) of the Income Tax Act (including the amount of money deemed to be social insurance premiums under Article 41-7, paragraph (2) of the Act on Special Measures Concerning Taxation)) to be borne by himself or herself or by a spouse or other relative who shares the same livelihood with that person: the amount paid or deducted from salary;

A person liable for the income levy who in the previous year paid the contributions listed below: the total of the amounts paid:

Contributions based on a mutual aid contract prescribed in Article 2, paragraph (2) of the Small Enterprise Mutual Relief Projects Act (excluding those specified by Cabinet Order);

The participant of a corporate-type pension plan's contribution prescribed in Article 3, paragraph (3), item (vii)-2 of the Defined Contribution Pension Act, or the participant of an individual-type pension plan's contribution prescribed in Article 55, paragraph (2), item (iv) of that Act;

Contributions based on a contract pertaining to a mutual aid system specified by Cabinet Order that a local government implements, pursuant to a provision of a Prefectural or Municipal Ordinance, for persons with mental or physical disabilities.

A person liable for the income levy who in the previous year paid the new life insurance premiums or old life insurance premiums prescribed in (a), the nursing care and medical insurance premiums prescribed in (b), or the new individual pension insurance premiums or old individual pension insurance premiums prescribed in (c): the total of the amounts provided respectively in (a) through (c) according to the classification of cases listed in (a) through (c) (or 70,000 yen, where that total exceeds 70,000 yen):

Where premiums or contributions pertaining to a new life insurance contract, etc. (in the case of those pertaining to the contracts listed in paragraph (7), item (i), (a) through (c), limited to those pertaining to the portion that promises to pay a fixed amount of insurance benefits, mutual aid benefits or other benefits on the basis of survival or death (referred to as "insurance proceeds or similar benefits" in this item and paragraph (7)) (referred to as the "survival or death portion" in (c)) and others specified by Cabinet Order, and excluding the nursing care and medical insurance premiums prescribed in (b) and the new individual pension insurance premiums prescribed in (c); referred to as "new life insurance premiums" in (a) and (b)), or premiums or contributions pertaining to an old life insurance contract, etc. (excluding the old individual pension insurance premiums prescribed in (c) and others specified by Cabinet Order; referred to as "old life insurance premiums" in (a)), were paid: the amount provided respectively below according to the following classification of cases:

Where new life insurance premiums were paid (excluding the cases listed in (3)): the amount provided respectively below according to the following classification of cases:

Where the total amount of new life insurance premiums paid in the previous year (where, in the previous year, the person received a distribution of surplus or rebates under a new life insurance contract, etc., or applied surplus to be distributed or rebates to be rebated under a new life insurance contract, etc. to the payment of new life insurance premiums, the remainder after deducting the amount of that surplus or those rebates (limited to the amount calculated, as provided by Cabinet Order, as the portion pertaining to new life insurance premiums); the same applies hereinafter in (1) and (3)(i)) is 12,000 yen or less: that total;

Where the total amount of new life insurance premiums paid in the previous year exceeds 12,000 yen and is 32,000 yen or less: the total of 12,000 yen and the amount equivalent to one-half of the amount obtained by deducting 12,000 yen from that total;

Where the total amount of new life insurance premiums paid in the previous year exceeds 32,000 yen and is 56,000 yen or less: the total of 22,000 yen and the amount equivalent to one-quarter of the amount obtained by deducting 32,000 yen from that total;

Where the total amount of new life insurance premiums paid in the previous year exceeds 56,000 yen: 28,000 yen.

Where old life insurance premiums were paid (excluding the cases listed in (3)): the amount provided respectively below according to the following classification of cases:

Where the total amount of old life insurance premiums paid in the previous year (where, in the previous year, the person received a distribution of surplus or rebates under an old life insurance contract, etc., or applied surplus to be distributed or rebates to be rebated under an old life insurance contract, etc. to the payment of old life insurance premiums, the remainder after deducting the amount of that surplus or those rebates (limited to the amount of the portion pertaining to old life insurance premiums); the same applies hereinafter in (2) and (3)(ii)) is 15,000 yen or less: that total;

Where the total amount of old life insurance premiums paid in the previous year exceeds 15,000 yen and is 40,000 yen or less: the total of 15,000 yen and the amount equivalent to one-half of the amount obtained by deducting 15,000 yen from that total;

Where the total amount of old life insurance premiums paid in the previous year exceeds 40,000 yen and is 70,000 yen or less: the total of 27,500 yen and the amount equivalent to one-quarter of the amount obtained by deducting 40,000 yen from that total;

Where the total amount of old life insurance premiums paid in the previous year exceeds 70,000 yen: 35,000 yen.

Where both new life insurance premiums and old life insurance premiums were paid: the total of the amounts provided respectively below according to the following classification of the premiums paid (or 28,000 yen, where that total exceeds 28,000 yen):

New life insurance premiums: the amount provided respectively in (1)(i) through (iv) according to the classification of cases listed in (1)(i) through (iv), with respect to the total amount of new life insurance premiums paid in the previous year;

Old life insurance premiums: the amount provided respectively in (2)(i) through (iv) according to the classification of cases listed in (2)(i) through (iv), with respect to the total amount of old life insurance premiums paid in the previous year.

Where premiums or contributions pertaining to a nursing care and medical insurance contract, etc. (limited to those pertaining to the portion that promises to pay insurance proceeds or similar benefits on the basis of grounds specified by Cabinet Order, such as being hospitalized in a hospital or clinic and paying the medical expenses prescribed in item (ii) (referred to as an "event on which medical or similar expenses are paid" in paragraph (7), items (ii) and (iii)), and others specified by Cabinet Order, and excluding new life insurance premiums; referred to as "nursing care and medical insurance premiums" in (b)) were paid: the amount provided respectively below according to the following classification of cases:

Where the total amount of nursing care and medical insurance premiums paid in the previous year (where, in the previous year, the person received a distribution of surplus or rebates under a nursing care and medical insurance contract, etc., or applied surplus to be distributed or rebates to be rebated under a nursing care and medical insurance contract, etc. to the payment of nursing care and medical insurance premiums, the remainder after deducting the amount of that surplus or those rebates (limited to the amount calculated, as provided by Cabinet Order, as the portion pertaining to nursing care and medical insurance premiums); the same applies hereinafter in (b)) is 12,000 yen or less: that total;

Where the total amount of nursing care and medical insurance premiums paid in the previous year exceeds 12,000 yen and is 32,000 yen or less: the total of 12,000 yen and the amount equivalent to one-half of the amount obtained by deducting 12,000 yen from that total;

Where the total amount of nursing care and medical insurance premiums paid in the previous year exceeds 32,000 yen and is 56,000 yen or less: the total of 22,000 yen and the amount equivalent to one-quarter of the amount obtained by deducting 32,000 yen from that total;

Where the total amount of nursing care and medical insurance premiums paid in the previous year exceeds 56,000 yen: 28,000 yen.

where the person pays premiums or contributions pertaining to a new individual pension insurance contract, etc. (limited to those pertaining to the survival or death portion; hereinafter referred to as "new individual pension insurance premiums" in (c)) or premiums or contributions pertaining to an old individual pension insurance contract, etc. (for a contract with a special clause under which insurance proceeds or similar benefits are paid on account of the person's illness, physical injury or a similar cause, excluding the premiums or contributions pertaining to that clause; hereinafter referred to as "old individual pension insurance premiums" in (c)): the amount specified below respectively according to the following categories of cases

where new individual pension insurance premiums are paid (excluding the case listed in (3)): the amount specified below respectively according to the following categories of cases

where the total amount of new individual pension insurance premiums paid during the previous year (if, during the previous year, a distribution of surplus or a rebate was received under a new individual pension insurance contract, etc., or surplus to be distributed or a rebate to be received under a new individual pension insurance contract, etc. was applied to the payment of new individual pension insurance premiums, the remainder after deducting the amount of that surplus or rebate (limited to the amount calculated as provided by Cabinet Order as the part pertaining to the new individual pension insurance premiums); the same applies hereinafter in (1) and (3)(i)) is 12,000 yen or less: that total amount

where the total amount of new individual pension insurance premiums paid during the previous year exceeds 12,000 yen and is 32,000 yen or less: the total of 12,000 yen and the amount equivalent to one-half of the amount obtained by deducting 12,000 yen from that total amount

where the total amount of new individual pension insurance premiums paid during the previous year exceeds 32,000 yen and is 56,000 yen or less: the total of 22,000 yen and the amount equivalent to one-quarter of the amount obtained by deducting 32,000 yen from that total amount

where the total amount of new individual pension insurance premiums paid during the previous year exceeds 56,000 yen: 28,000 yen

where old individual pension insurance premiums are paid (excluding the case listed in (3)): the amount specified below respectively according to the following categories of cases

where the total amount of old individual pension insurance premiums paid during the previous year (if, during the previous year, a distribution of surplus or a rebate was received under an old individual pension insurance contract, etc., or surplus to be distributed or a rebate to be received under an old individual pension insurance contract, etc. was applied to the payment of old individual pension insurance premiums, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the part pertaining to the old individual pension insurance premiums); the same applies hereinafter in (2) and (3)(ii)) is 15,000 yen or less: that total amount

where the total amount of old individual pension insurance premiums paid during the previous year exceeds 15,000 yen and is 40,000 yen or less: the total of 15,000 yen and the amount equivalent to one-half of the amount obtained by deducting 15,000 yen from that total amount

where the total amount of old individual pension insurance premiums paid during the previous year exceeds 40,000 yen and is 70,000 yen or less: the total of 27,500 yen and the amount equivalent to one-quarter of the amount obtained by deducting 40,000 yen from that total amount

where the total amount of old individual pension insurance premiums paid during the previous year exceeds 70,000 yen: 35,000 yen

where new individual pension insurance premiums and old individual pension insurance premiums are paid: the total of the amounts specified below respectively according to the following categories of the premiums paid (if that total exceeds 28,000 yen, 28,000 yen)

new individual pension insurance premiums: the amount specified in (1)(i) to (iv) respectively according to the categories of cases listed in (1)(i) to (iv) into which the total amount of new individual pension insurance premiums paid during the previous year falls

old individual pension insurance premiums: the amount specified in (2)(i) to (iv) respectively according to the categories of cases listed in (2)(i) to (iv) into which the total amount of old individual pension insurance premiums paid during the previous year falls

a person liable for the income levy who, during the previous year, has paid premiums or contributions for the earthquake or similar damage portion (excluding those specified by Cabinet Order; hereinafter referred to as "earthquake insurance premiums" in this item) pertaining to a casualty insurance policy or similar contract whose subject matter of insurance or mutual aid is a house held by that person or by a spouse or other relative who shares a livelihood with that person and that is constantly used as a residence, or assets prescribed in Article 9, paragraph (1), item (ix) of the Income Tax Act held by those persons, and under which insurance benefits or mutual aid benefits compensating the amount of loss arising to those assets from damage by fire, destruction, burial or washing away directly or indirectly caused by an earthquake or eruption or a tsunami resulting therefrom (hereinafter referred to as "earthquake or similar damage" in this item) are paid: an amount equivalent to one-half of the total amount of earthquake insurance premiums paid during the previous year (if, during the previous year, a distribution of surplus or a rebate was received under a casualty insurance policy or similar contract, or surplus to be distributed or a rebate to be received under a casualty insurance policy or similar contract was applied to the payment of earthquake insurance premiums, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the part pertaining to earthquake insurance premiums)) (if that amount exceeds 25,000 yen, 25,000 yen)

a person liable for the income levy who is a person with a disability, or a person liable for the income levy who has a spouse in the same household or dependent who is a person with a disability: 260,000 yen for each person with a disability (300,000 yen if that person is a person with a particular disability (meaning, among persons with disabilities, those with a severe mental or physical disability who are specified by Cabinet Order; the same applies hereinafter in this Subsection and Article 317-3-3, paragraph (2), item (ii)))

a person liable for the income levy who is a widow: 260,000 yen

a person liable for the income levy who is a single parent: 330,000 yen;

a person liable for the income levy who is a working student: 260,000 yen

a person liable for the income levy who has a claimable spouse: the amount specified below respectively according to the following categories of cases

where the total income of that person liable for tax for the previous year is 9,000,000 yen or less: 330,000 yen (380,000 yen if the claimable spouse is an elderly claimable spouse (meaning, among claimable spouses, a person aged 70 or older; the same applies hereinafter in this Article and Article 314-6, item (i), (a)))

where the total income of that person liable for tax for the previous year exceeds 9,000,000 yen and is 9,500,000 yen or less: 220,000 yen (260,000 yen if the claimable spouse is an elderly claimable spouse)

where the total income of that person liable for tax for the previous year exceeds 9,500,000 yen and is 10,000,000 yen or less: 110,000 yen (130,000 yen if the claimable spouse is an elderly claimable spouse)

a person liable for the income levy (excluding a person whose spouse is receiving the application of the provisions of the preceding item or this item as a person liable for the income levy prescribed in those provisions, and limited to a person whose total income for the previous year is 10,000,000 yen or less) who has a spouse who shares a livelihood with that person (excluding a spouse who falls under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receives the salary prescribed in that paragraph, and a spouse who falls under a relative employed only in the business prescribed in Article 313, paragraph (4), and limited to one whose total income for the previous year is 1,330,000 yen or less) and who does not fall under a claimable spouse: the amount specified below respectively according to the following categories of cases

where the total income of that person liable for tax for the previous year is 9,000,000 yen or less: the amount specified below respectively according to the following categories of that spouse

a spouse whose total income for the previous year is 1,000,000 yen or less: 330,000 yen;

a spouse whose total income for the previous year exceeds 1,000,000 yen and is 1,300,000 yen or less: the amount obtained by deducting, from 380,000 yen, the portion of the total income of that spouse for the previous year that exceeds 930,001 yen (if that excess portion is not an amount obtained by deducting 30,000 yen from an integral multiple of 50,000 yen, the largest amount among those obtained by deducting 30,000 yen from an integral multiple of 50,000 yen that are less than that excess portion);

a spouse whose total income for the previous year exceeds 1,300,000 yen: 30,000 yen.

in the case where the total income of the person liable for tax concerned for the previous year exceeds 9,000,000 yen and is 9,500,000 yen or less: the amount equivalent to two-thirds of the amount specified respectively in (a)(1) through (3) according to the classification set forth in (a)(1) through (3) for that spouse (if that amount includes a fraction of less than 10,000 yen, the amount rounded up);

in the case where the total income of the person liable for tax concerned for the previous year exceeds 9,500,000 yen and is 10,000,000 yen or less: the amount equivalent to one-third of the amount specified respectively in (a)(1) through (3) according to the classification set forth in (a)(1) through (3) for that spouse (if that amount includes a fraction of less than 10,000 yen, the amount rounded up).

a person liable for the income levy who has a claimable dependent (meaning, of dependents, the persons specified respectively below according to the classification of the persons listed below; the same applies hereinafter in this Subsection and in Article 317-3-3, paragraph (1)): 330,000 yen for each claimable dependent (450,000 yen where that person is a specified dependent (meaning, of claimable dependents, a person aged 19 or more and less than 23; the same applies in paragraph (8) and Article 314-6), or 380,000 yen where that person is an elderly dependent (meaning, of claimable dependents, a person aged 70 or more; the same applies in paragraphs (4) and (8) and Article 314-6));

a resident prescribed in Article 2, paragraph (1), item (iii) of the Income Tax Act: a person aged 16 or more;

a non-resident prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act: a person aged 16 or more and less than 30, a person aged 70 or more, and a person aged 30 or more and less than 70 who falls under any of the following:

a person who has ceased to have a domicile and residence in the area where this Act is in force by reason of studying abroad;

a Person with a Disability;

a person who has received payment of 380,000 yen or more in the previous year from the person liable for that municipal inhabitant tax for living expenses or educational expenses.

a person liable for the income levy (excluding one whose specified relative is subject to the application of the preceding item or this item as a person liable for the income levy prescribed in those provisions) who has a relative aged 19 or more and less than 23 who shares the same livelihood with the person (excluding the person's spouse) or a child entrusted to a foster parent prescribed in Article 6-4 of the Child Welfare Act pursuant to Article 27, paragraph (1), item (iii) of that Act (excluding one who falls under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receives the salary prescribed in that paragraph and one who falls under a relative employed only in the business prescribed in paragraph (4) of that Article, and limited to one whose total income for the previous year is 1,230,000 yen or less) and who does not fall under a claimable dependent (referred to as a "specified relative" in this Section): for each specified relative, the amount specified respectively below according to the following classification of that specified relative:

a specified relative whose total income for the previous year is 950,000 yen or less: 450,000 yen;

a specified relative whose total income for the previous year exceeds 950,000 yen and is 1,150,000 yen or less: the amount obtained by deducting from 630,000 yen the amount obtained by multiplying by two the portion of the total income of that specified relative for the previous year that exceeds 840,001 yen (if the amount so multiplied is not an amount obtained by deducting 80,000 yen from an integral multiple of 100,000 yen, the amount so multiplied is to be the largest amount among those obtained by deducting 80,000 yen from an integral multiple of 100,000 yen that are less than the amount so multiplied);

a specified relative whose total income for the previous year exceeds 1,150,000 yen and is 1,200,000 yen or less: 60,000 yen;

a specified relative whose total income for the previous year exceeds 1,200,000 yen: 30,000 yen.

With respect to a person liable for the income levy whose total income for the previous year is 25,000,000 yen or less, a municipality is to deduct, from the gross income, the amount of retirement income or the amount of timber income calculated for the income of that person for the previous year, the amount specified in each of the following items according to the classification of cases set forth in that item.

in the case where the total income of the person liable for tax concerned for the previous year is 24,000,000 yen or less: 430,000 yen;

in the case where the total income of the person liable for tax concerned for the previous year exceeds 24,000,000 yen and is 24,500,000 yen or less: 290,000 yen;

in the case where the total income of the person liable for tax concerned for the previous year exceeds 24,500,000 yen and is 25,000,000 yen or less: 150,000 yen.

In the case where a spouse in the same household or a dependent of a person liable for the income levy is a person with a particular disability and is a person who is ordinarily cohabiting with that person liable for tax, with the spouse of that person liable for tax, or with any other relative who shares a livelihood with that person liable for tax (referred to as a "cohabiting Person with a Particular Disability" in Article 314-6), the amount set forth in paragraph (1), item (vi) with regard to that person with a particular disability is 530,000 yen.

In the case where an elderly dependent of a person liable for the income levy is a lineal ascendant of that person liable for tax or of the spouse of that person liable for tax and is a person who is ordinarily cohabiting with either that person liable for tax or that spouse (referred to as a "cohabiting lineal ascendant" in Article 314-6), the amount set forth in paragraph (1), item (xi) with regard to that elderly dependent is 450,000 yen.

With respect to the premiums of life insurance or casualty insurance, or the mutual aid premiums for life mutual aid, relating to a workers' property accumulation savings insurance contract, etc. prescribed in Article 4-4, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions of paragraph (1), items (v) and (v)-3 do not apply.

The amount to be deducted pursuant to the provisions of paragraph (1), item (i) is referred to as the "amount of casualty loss deduction", the amount to be deducted pursuant to the provisions of item (ii) of that paragraph as the "amount of medical expense deduction", the amount to be deducted pursuant to the provisions of item (iii) of that paragraph as the "amount of social insurance premium deduction", the amount to be deducted pursuant to the provisions of item (iv) of that paragraph as the "amount of deduction for small enterprise-based mutual aid premiums and similar payments", the amount to be deducted pursuant to the provisions of item (v) of that paragraph as the "amount of life insurance premium deduction", the amount to be deducted pursuant to the provisions of item (v)-3 of that paragraph as the "amount of earthquake insurance premium deduction", the amount to be deducted pursuant to the provisions of item (vi) of that paragraph and paragraph (3) as the "amount of disability deduction", the amount to be deducted pursuant to the provisions of paragraph (1), item (viii) as the "amount of deduction for widows", the amount to be deducted pursuant to the provisions of item (viii)-2 of that paragraph as the "amount of single parent deduction", the amount to be deducted pursuant to the provisions of item (ix) of that paragraph as the "amount of working student deduction", the amount to be deducted pursuant to the provisions of item (x) of that paragraph as the "amount of spousal deduction", the amount to be deducted pursuant to the provisions of item (x)-2 of that paragraph as the "amount of special spousal deduction", the amount to be deducted pursuant to the provisions of item (xi) of that paragraph and paragraph (4) as the "amount of deduction for dependents", the amount to be deducted pursuant to the provisions of paragraph (1), item (xii) as the "amount of special deduction for specified relatives", and the amount to be deducted pursuant to the provisions of paragraph (2) as the "amount of basic personal exemption".

In paragraph (1), items (v) and (v)-3, the meanings of the terms listed in the following items are as prescribed respectively in those items. In this case, where a new contract prescribed in item (i), item (iii) or item (iv) is concluded on or after January 1, 2012 as a supplement to an old life insurance contract, etc. prescribed in item (ii) or an old individual pension insurance contract, etc. prescribed in item (v), that old life insurance contract, etc. or old individual pension insurance contract, etc. is deemed to be a contract concluded on or after that date.

new life insurance contract, etc.: a contract set forth in any of the following sub-items that is concluded on or after January 1, 2012 (excluding such a contract concluded before that date that has lapsed and has been reinstated on or after that date; referred to as a "new contract" in this item), a new contract concluded as a supplement to another insurance policy (including a contract relating to mutual aid; the same applies in items (iii) and (iv)), or, on or after that date, plan rules set forth in (d) that have received approval under Article 3, paragraph (1), item (i) of the Defined-Benefit Corporate Pension Act or other provisions specified by Cabinet Order (referred to as "approval provisions" in the following item), or plan rules set forth in (d) of a corporate pension fund prescribed in item (ii) of that paragraph (referred to as a "corporate pension fund" in the following item) that has received authorization under item (ii) of that paragraph or other provisions specified by Cabinet Order (referred to as "authorization provisions" in the following item) (collectively referred to as "new plan rules" in this item and the following item), under which all of the recipients of insurance proceeds or similar benefits under those new contracts or new plan rules are the person who pays the premiums or installments or that person's spouse or other relative:

an insurance policy concluded by a life insurance company prescribed in Article 2, paragraph (3) 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 policy with an insurance period of less than five years that is specified by Cabinet Order (referred to as a "specified insurance policy" in the following item) and one that such a foreign life insurance company, etc. has concluded outside the area where this Act is in force);

a postal life insurance policy prescribed in Article 3 of the Postal Life Insurance Act prior to its repeal pursuant to the provisions of Article 2 of the Act on the Development of Relevant Acts Incidental to the Enforcement of the Postal Service Privatization Act and Other Acts (referred to as a "former postal life insurance policy" in the following item and item (iii)), under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death;

a contract for life mutual aid concluded by an agricultural cooperative engaged in the business referred to in Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act (excluding a contract for life mutual aid for which the period of coverage under mutual insurance is less than five years and that is specified by Cabinet Order) or any other contract for similar mutual aid specified by Cabinet Order (referred to as a "life mutual aid contract or similar contract" in the following item and item (iii)), under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death;

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.

old life insurance contract, etc.: any of the contracts set forth in the following sub-items that was concluded on or before December 31, 2011 (including such a contract concluded on or before that date that has lapsed and has been reinstated after that date), or, on or before that date, plan rules set forth in (e) that have received approval under the approval provisions or plan rules set forth in (e) of a corporate pension fund that has received authorization under the authorization provisions (excluding new plan rules), under which all of the recipients of insurance proceeds or similar benefits under those contracts or plan rules are the person who pays the premiums or installments or that person's spouse or other relative:

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

a former postal life insurance policy;

a life mutual aid contract or similar contract;

an insurance policy concluded by a life insurance company or foreign life insurance company, etc. prescribed in (a) of the preceding item, 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, physical injury, or any other similar event (excluding those set forth in (a), those for which the event giving rise to the payment of insurance proceeds or similar benefits is solely physical injury, specified insurance policies, those concluded outside the area where this Act is in force by such a foreign life insurance company, etc. or foreign casualty insurance company, etc., and others specified by Cabinet Order), limited to one under which insurance proceeds or similar benefits are paid due to an event on which medical or similar expenses are paid;

plan rules or a contract set forth in (d) of the preceding item.

nursing care and medical insurance contract, etc.: any of the contracts set forth in the following sub-items that is concluded on or after January 1, 2012 (excluding such a contract concluded before that date that has lapsed and has been reinstated on or after that date; referred to as a "new contract" in this item), or a new contract concluded as a supplement to another insurance policy, under which all of the recipients of insurance proceeds or similar benefits under those new contracts are the person who pays the premiums or installments or that person's spouse or other relative:

a contract set forth in (d) of the preceding item;

a former postal life insurance policy or life mutual aid contract or similar contract under which insurance proceeds or similar benefits are paid due to illness, physical injury, or any other similar event (excluding those set forth in item (i), (b) and (c), those for which the event giving rise to the payment of insurance proceeds or similar benefits is solely physical injury, and others specified by Cabinet Order), limited to one under which insurance proceeds or similar benefits are paid due to an event on which medical or similar expenses are paid.

new individual pension insurance contract, etc.: any of the contracts set forth in item (i), (a) through (c) that is concluded on or after January 1, 2012 (limited to one that provides for the payment of a pension and is specified by Cabinet Order (referred to as an "annuity contract" in the following item), and excluding such a contract concluded before that date that has lapsed and has been reinstated on or after that date; referred to as a "new contract" in this item), or a new contract concluded as a supplement to another insurance policy, that provides for the following requirements:

the recipient of the pension under the contract is to be either the person who pays the premiums or installments referred to in (b) or that person's spouse, if that person or that spouse is alive;

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;

the pension under the contract is to be paid to the individual specified in (a) 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 specified by Cabinet Order.

old individual pension insurance contract, etc.: those of the contracts set forth in item (ii), (a) through (c) that were concluded on or before December 31, 2011 (limited to annuity contracts, and including such contracts concluded on or before that date that have lapsed and have been reinstated after that date) that provide for the requirements set forth in (a) through (c) of the preceding item;

casualty insurance policy or similar contract: a contract concluded as a supplement to any of the insurance policies set forth in the following sub-items, or a single insurance policy or contract relating to mutual aid that takes effect integrally with that contract:

an insurance policy concluded 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, that covers damage that may arise from a certain accidental event (excluding those set forth in item (ii), (d) and those concluded by that foreign casualty insurance company, etc. outside the area where this Act is in force);

a contract relating to building renewal mutual aid or fire mutual aid concluded by an agricultural cooperative engaged in the business referred to in Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act, or any other contract relating to similar mutual aid specified by Cabinet Order.

In the case of paragraph (1), (3) or (4), whether a person is a person with a particular disability or another person with a disability, a widow, a single parent or a working student, or whether a person is, in relation to a person liable for the income levy, a spouse in the same household who falls under paragraph (3), an elderly claimable spouse, another claimable spouse, another spouse in the same household, a spouse who shares the same livelihood prescribed in paragraph (1), item (x)-2, a specified dependent, a dependent who falls under paragraph (3), an elderly dependent who falls under paragraph (4), another elderly dependent, another claimable dependent, another dependent or a specified relative, is determined by the situation as of December 31 of the previous year (or, where that person dies in the course of the previous year, at the time of death); provided, however, that where a child of the person liable for the income levy has already died before that date, whether that child falls under a child specified by Cabinet Order prescribed in Article 292, paragraph (1), item (xii), (a) in relation to that person liable for the income levy is determined by the situation at the time of death.

The provisions of Article 2, paragraph (1), item (xxxii) of the Income Tax Act apply mutatis mutandis to the meaning of working student in paragraph (1), item (ix) and Article 314-6. In this case, the phrase "total income is" in Article 2, paragraph (1), item (xxxii) of that Act is deemed to be replaced with "total income (meaning the total income prescribed in Article 292, paragraph (1), item (xiii) of the Local Tax Act; the same applies hereinafter in this item) for the year preceding the year that includes the first day of the fiscal year in question (referred to as the 'previous year' in this item) is", and the phrase "and whose total income" is deemed to be replaced with "and whose total income for the previous year".

Special provisions on the scope of a spouse in the same household, a spouse who shares the same livelihood prescribed in paragraph (1), item (x)-2, a dependent and a specified relative, in the case where the spouse of a person liable for the income levy dies in the course of the previous year and that person liable for tax remarries during the previous year, with regard to the spouse who died or remarried, are specified by Cabinet Order.

In making the deductions under paragraphs (1) and (2), the amount of casualty loss deduction is to be deducted first, then the amount of medical expense deduction, the amount of social insurance premium deduction, the amount of deduction for small enterprise-based mutual aid premiums and similar payments, the amount of life insurance premium deduction, the amount of earthquake insurance premium deduction, the amount of disability deduction, the amount of deduction for widows, the amount of single parent deduction, the amount of working student deduction, the amount of spousal deduction, the amount of special spousal deduction, the amount of deduction for dependents, the amount of special deduction for specified relatives or the amount of basic personal exemption is to be deducted, and they are to be deducted in order from the gross income, the amount of timber income or the amount of retirement income.

In addition to what is provided in the preceding paragraphs, matters necessary for the calculation of the amounts to be deducted under the items of paragraph (1) and for the procedures for their deduction are specified by Cabinet Order.