Article 213Insurance Premiums or Installments Not Subject to Earthquake Insurance Premium Deduction

一insurance premiums or installments pertaining to insurance proceeds or mutual aid benefits paid for expenses incurred on a temporary basis due to the earthquake or similar damage prescribed in Article 77, paragraph (1) of the Act (referred to as "earthquake or similar damage" in the following item), expenses for the demolition or removal of the assets prescribed in that paragraph (referred to as "house, etc." in that item), and other expenses similar to these;

二in the case where, in a casualty insurance policy or similar contract prescribed in Article 77, paragraph (1) of the Act (excluding one in which the amount set out in (a) is equal to or more than the amount prescribed in Article 2 (Limit on the Amount of Insurance) of the Order for Enforcement of the Act on Earthquake Insurance (Cabinet Order No. 164 of 1966)), the ratio of the amount set out in (a) to the amount set out in (b) is less than 20 percent, the insurance premiums or installments for the earthquake or similar damage portion of that casualty insurance policy or similar contract (excluding those set out in the preceding item):

イthe amount of insurance proceeds or mutual aid benefits that compensate for the amount of loss incurred on a house, etc. due to earthquake or similar damage (where the amount of those insurance proceeds or mutual aid benefits is not stipulated, the maximum amount of insurance proceeds or mutual aid benefits to be paid for that earthquake or similar damage);

ロthe amount of insurance proceeds or mutual aid benefits that compensate for the amount of loss incurred on a house, etc. due to damage caused by fire (excluding fire directly or indirectly caused by an earthquake or eruption or by a tsunami resulting from either) (where the amount of those insurance proceeds or mutual aid benefits is not stipulated, the maximum amount of insurance proceeds or mutual aid benefits to be paid for damage caused by that fire).