第二百十三条（地震保険料控除の対象とならない保険料又は掛金）
Article 213Insurance Premiums or Installments Not Subject to Earthquake Insurance Premium Deduction
The insurance premiums or installments specified by Cabinet Order prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act are, of the insurance premiums or installments for the earthquake or similar damage portion of the casualty insurance policy or similar contract prescribed in that paragraph, the following insurance premiums or installments.
insurance premiums or installments pertaining to insurance proceeds or mutual aid benefits paid for expenses incurred on a temporary basis due to the earthquake or similar damage prescribed in Article 77, paragraph (1) of the Act (referred to as "earthquake or similar damage" in the following item), expenses for the demolition or removal of the assets prescribed in that paragraph (referred to as "house, etc." in that item), and other expenses similar to these;
in the case where, in a casualty insurance policy or similar contract prescribed in Article 77, paragraph (1) of the Act (excluding one in which the amount set out in (a) is equal to or more than the amount prescribed in Article 2 (Limit on the Amount of Insurance) of the Order for Enforcement of the Act on Earthquake Insurance (Cabinet Order No. 164 of 1966)), the ratio of the amount set out in (a) to the amount set out in (b) is less than 20 percent, the insurance premiums or installments for the earthquake or similar damage portion of that casualty insurance policy or similar contract (excluding those set out in the preceding item):
the amount of insurance proceeds or mutual aid benefits that compensate for the amount of loss incurred on a house, etc. due to earthquake or similar damage (where the amount of those insurance proceeds or mutual aid benefits is not stipulated, the maximum amount of insurance proceeds or mutual aid benefits to be paid for that earthquake or similar damage);
the amount of insurance proceeds or mutual aid benefits that compensate for the amount of loss incurred on a house, etc. due to damage caused by fire (excluding fire directly or indirectly caused by an earthquake or eruption or by a tsunami resulting from either) (where the amount of those insurance proceeds or mutual aid benefits is not stipulated, the maximum amount of insurance proceeds or mutual aid benefits to be paid for damage caused by that fire).
火災（地震若しくは噴火又はこれらによる津波を直接又は間接の原因とするものを除く。）による損害により家屋等について生じた損失の額をてん補する保険金又は共済金の額（当該保険金又は共済金の額の定めがない場合にあつては、当該火災による損害により支払われることとされている保険金又は共済金の限度額）
略称規定第二百十三条第一項第一号・この規定及び第二百十三条第一項第二号の中だけ
法第七十七条第一項に規定する地震等損害（次号において「地震等損害」という。）により臨時に生ずる費用、同項に規定する資産（同号において「家屋等」という。）の取壊し又は除去に係る費用その他これらに類する費用に対して支払われる保険金又は共済金に…
わかりやすく言うと
地震若しくは噴火又はこれらによる津波を直接又は間接の原因とする、火災、損壊、埋没又は流失による損害のことです（所得税法第七十七条第一項）。
略称規定第二百十三条第一項第一号・この規定及び第二百十三条第一項第二号の中だけ
法第七十七条第一項に規定する地震等損害（次号において「地震等損害」という。）により臨時に生ずる費用、同項に規定する資産（同号において「家屋等」という。）の取壊し又は除去に係る費用その他これらに類する費用に対して支払われる保険金又は共済金に…
わかりやすく言うと
居住者本人又は本人と生計を一にする配偶者その他の親族が持つ、常に住まいとして使う家屋と、生活の用に供する家具、じゅう器、衣服その他の資産で政令で定めるもののことです（法第七十七条第一項）。