①With regard to the life insurance premium deduction prescribed in Article 76, paragraph (11) of the Income Tax Act for 2026 or 2027 in the case where a resident has a dependent under 23 years of age (meaning a dependent prescribed in Article 2, paragraph (1), item (xxxiv) of that Act; the same applies in the following paragraph), the phrase "each year" in paragraph (1) of that Article is deemed to be replaced with "2026 or 2027", the phrase "20,000 yen" in item (i), (a) of that paragraph is deemed to be replaced with "30,000 yen", the phrase "20,000 yen" in (b) of that item is deemed to be replaced with "30,000 yen", the phrase "40,000 yen" is deemed to be replaced with "60,000 yen", the phrase "40,000 yen" in (c) of that item is deemed to be replaced with "60,000 yen", the phrase "80,000 yen" is deemed to be replaced with "120,000 yen", the phrase "30,000 yen" is deemed to be replaced with "45,000 yen", the phrase "80,000 yen" in (d) of that item is deemed to be replaced with "120,000 yen", the phrase "40,000 yen" is deemed to be replaced with "60,000 yen", and the phrase "40,000 yen" in item (iii) of that paragraph is deemed to be replaced with "60,000 yen".

②In the case referred to in the preceding paragraph, whether a person falls under a dependent under 23 years of age is determined based on the circumstances as of December 31 of that year (or, where the resident dies during that year or the absence from Japan (meaning absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act; hereinafter the same applies in this paragraph) of the resident occurs during that year, as of the time of the death or absence from Japan); provided, however, that if the person subject to that determination has already died as of that time, it is determined based on the circumstances as of the time of that death.