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Supplementary Provisions, Article 10, paragraph (2), item (ii), (a)
その年中に支払った旧長期損害保険料の金額の合計額（その年において長期損害保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は長期損害保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもって旧長期損害保険料の払込みに充てた場合には、当該剰余金又は割戻金の額を控除した残額。以下この項において同じ。）が一万円以下である場合 当該合計額
if the total amount of the former long-term non-life insurance premiums paid during that year (if, in that year, a distribution of surplus or a rebate has been received under a long-term non-life insurance contract or similar contract, or surplus to be distributed or a rebate to be received under a long-term non-life insurance contract or similar contract has been appropriated to the payment of former long-term non-life insurance premiums, the remaining amount after deducting the amount of that surplus or rebate; the same applies hereinafter in this paragraph) is 10,000 yen or less: that total amount;