remuneration for manuscripts, illustrations, musical compositions, sound recordings, or designs, fees for broadcasting appearances, royalties for the use of copyrights (including neighboring rights) or industrial property rights, lecture fees, and any other similar remuneration or fees specified by Cabinet Order;

remuneration or fees for the services of attorneys (including registered foreign lawyers), judicial scriveners, land and house investigators, certified public accountants, certified public tax accountants, labor and social security attorneys, patent attorneys, maritime procedure agents, surveyors, architects, real estate appraisers, professional engineers, or any other similar persons specified by Cabinet Order;

medical fees paid pursuant to the Act on Social Insurance Medical Fee Payment Fund (Act No. 129 of 1948) (including the expenses required for securing medical care in the initial phase of an epidemic prescribed in Article 36-9, paragraph (1) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), paid by the payment fund prescribed in paragraph (2) (Measures to Secure Medical Care in the Initial Phase of an Epidemic) of that Article that has been entrusted by a prefectural governor pursuant to that paragraph with the affairs concerning the measures to secure medical care in the initial phase of an epidemic prescribed in that paragraph);

remuneration or fees for the services of professional baseball players, professional boxers, jockeys, models, sales representatives, bill collectors, electricity meter readers, or any other similar persons specified by Cabinet Order;

remuneration or fees for appearing in or directing (including conducting, supervising, and anything else specified by Cabinet Order), or for planning, films, plays, or other entertainment specified by Cabinet Order, or radio or television broadcasts, or any other remuneration or fees for the provision of services in connection with a business that consists of providing the services of entertainers specified by Cabinet Order (excluding, among these, those received from an unspecified large number of persons);

remuneration or fees for the services of hostesses or other persons whose business is to attend on customers and entertain them at a cabaret, nightclub, bar, or other similar establishment that has customers dance on the floor or that entertains customers and provides them with amusement or food and drink (hereinafter referred to as "hostesses or similar workers" in this Article);

contract money specified by Cabinet Order which is obtained on a one-time basis by agreeing to provide services;

a monetary award for advertising purposes or a horse racing monetary award received by a racehorse owner, which is specified by Cabinet Order.

remuneration or fees, contract money, or monetary awards prescribed in the preceding paragraph which fall under salary or other wages prescribed in Article 28, paragraph (1) (Salary Income) (referred to as "salary or other wages" in the following item) or severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income);

remuneration or fees, contract money, or monetary awards set forth in items (i) through (v) and items (vii) and (viii) of the preceding paragraph which are paid by an individual other than an individual who is required to withhold and pay over income taxes on salary or other wages pursuant to the provisions of Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income);

remuneration or fees set forth in item (vi) of the preceding paragraph which are paid by a person other than the operator of an establishment prescribed in that item (hereinafter referred to as the "operator of a bar or similar establishment" in this Article) (excluding those paid through the operator of a bar or similar establishment).

remuneration or fees, or contract money, set forth in item (i), (ii), (iv), or (v), or item (vii) of paragraph (1) of the preceding Article (excluding the remuneration and fees set forth in the following item): the amount calculated by multiplying the amount thereof by a tax rate of 10 percent (or, if the amount paid to the same person at one time exceeds one million yen, by a tax rate of 20 percent for the portion of the amount in excess thereof);

remuneration or fees for the services of judicial scriveners, land and house investigators, or maritime procedure agents set forth in paragraph (1), item (ii) of the preceding Article, medical fees set forth in item (iii) of that paragraph, remuneration or fees for the services of professional boxers, sales representatives, bill collectors, or electricity meter readers set forth in item (iv) of that paragraph, remuneration or fees set forth in item (vi) of that paragraph, or monetary awards set forth in item (viii) of that paragraph: the amount calculated by multiplying the balance remaining after deducting the amount specified by Cabinet Order from the amount thereof (or, if the monetary award is paid in something other than money, the amount calculated pursuant to Cabinet Order as its value at the time of the payment) by a tax rate of 10 percent.

if the competent district director for the locality in which the Resident pays taxes has set a period of validity for the certificate and that period of validity has passed;

if a notification under the preceding paragraph has been made;

if the competent district director for the locality in which the Resident pays taxes finds that the Resident who has been issued the certificate has ceased to satisfy the requirements prescribed in paragraph (1) after being issued it, and notifies the Resident to that effect.

a contract set forth in Article 76, paragraph (6), items (i) through (iv) (Life Insurance Premium Deduction);

a contract set forth in one of the items of Article 77, paragraph (2) (Earthquake Insurance Premium Deduction);

a contract similar to a contract set forth in the preceding two items which is specified by Cabinet Order.

a pension based on a contract prescribed in Article 207, if the amount remaining after deducting, from the annual amount of the pension, the amount calculated pursuant to Cabinet Order as the portion of the insurance premiums or contributions paid under that contract which corresponds to the pension is less than the amount specified by Cabinet Order;

among pensions based on contracts prescribed in Article 207, a pension based on a contract under which the person receiving payment of the pension differs from the policyholder prescribed in Article 2, item (iii) (Definitions) of the Insurance Act (Act No. 56 of 2008) under that contract, or on any other contract specified by Cabinet Order.