if all of the contracts related to the earthquake insurance premiums and similar premiums paid during that year (meaning earthquake insurance premiums prescribed in Article 77, paragraph (1) of the New Income Tax Act (hereinafter referred to as "earthquake insurance premiums" in this paragraph) and non-life insurance premiums under long-term non-life insurance contracts or similar contracts (hereinafter referred to as "former long-term non-life insurance premiums" in this paragraph); the same applies hereinafter in this paragraph) fall under non-life insurance contracts or similar contracts prescribed in paragraph (1) of that Article (hereinafter referred to as "non-life insurance contracts or similar contracts" in this paragraph and the following paragraph): the total amount of the earthquake insurance premiums paid during that year under those non-life insurance contracts or similar contracts (if, in that year, a distribution of surplus or a rebate has been received under a non-life insurance contract or similar contract, or surplus to be distributed or a rebate to be received under a non-life insurance contract or similar contract has been appropriated to the payment of earthquake insurance premiums, the remaining amount after deducting the amount of that surplus or rebate (limited to the amount of the portion related to earthquake insurance premiums), and if that amount exceeds 50,000 yen, 50,000 yen; the same applies in item (iii));