一A benefit that is a pension under the Public Officers Pension Act (including where applied mutatis mutandis in other Acts);

二A benefit that is a pension under a Prefectural or Municipal Ordinance concerning retirement pensions of local public officers;

三A benefit that is a pension paid by a mutual aid association prescribed in Article 28 of the Supplementary Provisions of the Employees' Pension Insurance Act;

四A benefit that is a pension under the provisions of Article 13 of the Supplementary Provisions of the former Court Enforcement Officer Act;

五A benefit that is a pension paid by the Federation of National Public Service Personnel Mutual Aid Associations on the basis of the Act on Special Measures concerning Beneficiaries of Pension of Mutual Aid Association Established under Former Ordinances (Act No. 256 of 1950);

六The ordinary retirement pension under Article 7, paragraph (1) of the Supplementary Provisions of the Diet Members' Mutual Aid Pension Abolition Act, the official duty injury and illness pension under Article 11, paragraph (1) of the Supplementary Provisions of the Diet Members' Mutual Aid Pension Abolition Act, and the survivors' assistance pension under Article 12, paragraph (1) of the Supplementary Provisions of the Diet Members' Mutual Aid Pension Abolition Act, and the mutual aid pension under Article 2, paragraph (1) of the former Diet members' mutual aid pension law;

七A benefit that is a pension paid by a surviving mutual aid society;

八A benefit that is a pension under the Act on Relief of War Victims and Survivors (Act No. 127 of 1952; hereinafter referred to as the "War Victims Relief Act");

九The allowance for families of unrepatriated persons under the Act on Aid to Families and Others Related to Unrepatriated Persons (Act No. 161 of 1953) (including the allowance prescribed in paragraph (45) of the Supplementary Provisions of that Act);

十An insurance benefit that is a pension under the Industrial Accident Compensation Insurance Act;

十一An insurance benefit that is a pension under the Mariners Insurance Act (excluding an insurance benefit that is a pension under the former Mariners Insurance Act);

十二Compensation that is a pension under the National Public Officers' Accident Compensation Act (Act No. 191 of 1951; including as applied mutatis mutandis under other Acts);

十三Compensation that is a pension under the provisions of the Local Public Officers Accident Compensation Act and of Prefectural or Municipal Ordinances based on that Act;

十四Compensation that is a pension under the provisions of Prefectural or Municipal Ordinances based on the Act on Occupational Accident Compensation for Public School Physicians, Dentists, and Pharmacists (Act No. 143 of 1957).

一A benefit that is a pension listed in the items of the preceding paragraph;

二An insurance benefit that is a pension under the former Employees' Pension Insurance Act;

三An insurance benefit that is a pension under the former Mariners Insurance Act;

四A benefit that is a pension under the pre-1985 National Public Officers, etc. Mutual Aid Association Act and the former National Enforcement Act;

五A benefit that is a pension under the former Local Public Officers, etc. Mutual Aid Association Act and the former Local Enforcement Act;

六A benefit that is a pension under the pre-1985 Private School Personnel Mutual Aid Association Act;

七A transitional agricultural, forestry and fishery pension.

一When an addition or supplement is made to the pension benefit, the amount is the amount after that addition or supplement;

二When two or more persons are able to jointly receive the same pension benefit, the amount is the amount obtained by dividing the amount of that benefit by the number of persons entitled to receive it;

三When the amount of the pension benefit is determined on a monthly basis, the amount is the amount obtained by multiplying that amount by 12;

四When the same person is able to receive two or more pension benefits, the amount is the total of the amounts of those two or more benefits.

一An injury and illness pension paid pursuant to Article 3 or Article 22, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Public Officers Pension Act (Act No. 155 of 1953; hereinafter referred to as "Act No. 155"), and a special injury and illness pension paid pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Public Officers Pension Act, etc. (Act No. 81 of 1971; hereinafter referred to as "Act No. 81");

二The family pension prescribed in Article 35-3 of the Supplementary Provisions of Act No. 155 and the family pension prescribed in Article 3, paragraph (2) of the Act on Special Provisions concerning Public Officers Pension, etc. Payable to Surviving Families of Former Military Personnel and Other Persons (Act No. 177 of 1956);

三A disability pension under the War Victims Relief Act;

四A pension for surviving family under the War Victims Relief Act, a pension for surviving family paid pursuant to paragraph (20) of the Supplementary Provisions of the Act Partially Amending the Act on Relief of War Victims and Survivors (Act No. 181 of 1953; hereinafter referred to as "Act No. 181"), paragraph (11) of the Supplementary Provisions of the Act Partially Amending the Act on Relief of War Victims and Survivors (Act No. 144 of 1955; hereinafter referred to as "Act No. 144"), Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Relief of War Victims and Survivors, etc. (Act No. 27 of 1970; hereinafter referred to as "Act No. 27"), or Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Relief of War Victims and Survivors, etc. (Act No. 51 of 1971; hereinafter referred to as "Act No. 51"), and a survivors' allowance under the War Victims Relief Act;

五Among benefits that are pensions paid by the Federation of National Public Service Personnel, etc. Mutual Aid Associations based on the Act on Special Measures concerning Beneficiaries of Pension of Mutual Aid Association Established under Former Ordinances, those for which the ground for payment is disability or death due to official duty;

六Among benefits that are pensions paid by the Federation of National Public Service Personnel Mutual Aid Associations or that are pensions which the government as the implementer of Employees' Pension Insurance is to pay pursuant to Article 16, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996; hereinafter referred to as the "1996 Amendment Act"), those for which the ground for payment is disability or death due to official duty.

一For a person who has received the deduction prescribed in Article 34, paragraph (1), items (i) through (iv), item (x)-2 or item (xii) of the Local Tax Act with respect to the prefectural inhabitant tax for the relevant fiscal year, the amount equivalent to the amount of the casualty loss deduction, medical expense deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, special spousal deduction or special deduction for specified relatives;

二For a person who has received the deduction prescribed in Article 34, paragraph (1), item (vi) of the Local Tax Act with respect to the prefectural inhabitant tax for the relevant fiscal year, 270,000 yen for each person with a disability who was the subject of that deduction (excluding a person entitled to receive a disability basic pension under the provisions of Article 30-4 of the Act (excluding one whose payment is suspended in its entirety)) (400,000 yen where that person with a disability is a person with a particular disability prescribed in that item); for a person who has received the deduction prescribed in item (viii) of that paragraph, 270,000 yen for that person; for a person who has received the deduction prescribed in item (viii)-2 of that paragraph, 350,000 yen for that person; and for a person who has received the deduction prescribed in item (ix) of that paragraph, 270,000 yen for that person;

三For a person who has received the exemption prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the Local Tax Act with respect to the prefectural inhabitant tax for the relevant fiscal year, the amount of income relating to that exemption.