①If there is any loss on assets owned by a Resident or that Resident's spouse or any other relative whose living expenses are paid from the same resources as the Resident (other than assets prescribed in Article 62, paragraph (1) (Loss of Assets Not Necessary in Everyday Life, Due to Disaster) or Article 70, paragraph (3) (Amount of Disaster-Related Loss on Business Assets)) due to Disaster, robbery, or misappropriation (this includes if the Resident pays any unavoidable expense prescribed by Cabinet Order in connection with a Disaster, robbery, or misappropriation), and the total amount of such losses for the year (including any amount spent on the aforementioned unavoidable expenses but excluding any part of the loss covered by insurance benefits, compensation for damage, or anything similar to these; hereinafter referred to as the "amount of losses" in this paragraph) exceeds the amount that is set forth in any of the following items for the category of case set forth in the item, the part of the total amount of losses that exceeds the amount set forth in the relevant item is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year:

②Cabinet Order provides for the necessary particulars concerning the calculation of the amount of losses prescribed in the preceding paragraph.

③A deduction under paragraph (1) is referred to as a casualty loss deduction.

①If a Resident pays, in any year, medical expenses for the Resident or for the Resident's spouse or any other relative whose living expenses are paid from the same resources as the Resident, and the total amount of those medical expenses paid during the year (excluding any part covered by insurance benefits, compensation for damage, or anything similar to these) exceeds the amount equivalent to 5% of the total of the Resident's gross income, retirement income, and timber income for the year (or 100,000 yen, if that amount exceeds 100,000 yen), the amount of the excess (or 2,000,000 yen, if that amount exceeds 2,000,000 yen) is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year.

②The medical expenses prescribed in the preceding paragraph are the consideration for medical examination or treatment by a physician or dentist, for the purchase of pharmaceuticals necessary for treatment or medical care, and for the provision of other medical care or related personal services, which Cabinet Order prescribes as being recognized as ordinarily necessary.

③A deduction under paragraph (1) is referred to as a medical expense deduction.

①If a Resident pays, in any year, social insurance premiums to be borne by the Resident or by the Resident's spouse or any other relative whose living expenses are paid from the same resources as the Resident, or if those premiums are deducted from the Resident's pay, the amount paid or the amount deducted is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year.

②The social insurance premiums prescribed in the preceding paragraph are the following premiums and other equivalent premiums prescribed by Cabinet Order (excluding premiums that are part of a person's pay as set forth in Article 9, paragraph (1), item (vii) (Nontaxability of Service Allowances)):

③A deduction under paragraph (1) is referred to as a social insurance premium deduction.

①If a Resident pays small enterprise-based mutual aid premiums and similar payments in any year, the amount paid is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year.

②The small enterprise-based mutual aid premiums and similar payments prescribed in the preceding paragraph are the following installments:

③A deduction under paragraph (1) is referred to as a deduction for small enterprise-based mutual aid premiums and similar payments.