The insurance proceeds and monetary damages (including those similar thereto) specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xviii) (Nontaxable Income) of the Act are the following and other items similar to them (where the amounts of these items include an amount to compensate for an amount that is included in necessary expenses in calculating Income in Each Class of the person who sustained the damage referred to in that item, the portion equivalent to the amount after deducting that amount):
法第九条第一項第十八号（非課税所得）に規定する政令で定める保険金及び損害賠償金（これらに類するものを含む。）は、次に掲げるものその他これらに類するもの（これらのものの額のうちに同号の損害を受けた者の各種所得の金額の計算上必要経費に算入される金額を補塡するための金額が含まれている場合には、当該金額を控除した金額に相当する部分）とする。
insurance proceeds under a casualty insurance policy (meaning an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) (Definitions) of the Insurance Business Act (Act No. 105 of 1995) or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, or a similar insurance policy concluded by a small amount and short term insurer prescribed in paragraph (18) of that Article (hereinafter referred to as a "small amount and short term insurer" in this item); the same applies hereinafter in this Article), benefits under a life insurance contract (meaning an insurance policy concluded by a life insurance company prescribed in paragraph (3) of that Article or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, or a similar insurance policy concluded by a small amount and short term insurer; the same applies hereinafter in this item) or a former postal life insurance policy (meaning a postal life insurance policy prescribed in Article 3 (Government Guarantee) of the Postal Life Insurance Act (Act No. 68 of 1949) prior to its abolition under the provisions of Article 2 (Abolition of Acts) of the Act on the Arrangement, etc. of Related Acts Accompanying the Enforcement of the Postal Service Privatization Act, etc. (Act No. 102 of 2005)), and mutual aid benefits under a contract pertaining to mutual aid similar to a casualty insurance policy or life insurance contract, that are paid on account of bodily injury, and consolation money and other monetary damages paid for harm inflicted on the mind or body (including those received as compensation for salary or revenue lost because of being unable to engage in work or business on account of that harm);
損害保険契約（保険業法（平成七年法律第百五号）第二条第四項（定義）に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者（以下この号において「少額短期保険業者」という。）の締結したこれに類する保険契約をいう。以下この条において同じ。）に基づく保険金、生命保険契約（同法第二条第三項に規定する生命保険会社若しくは同条第八項に規定する外国生命保険会社等の締結した保険契約又は少額短期保険業者の締結したこれに類する保険契約をいう。以下この号において同じ。）又は旧簡易生命保険契約（郵政民営化法等の施行に伴う関係法律の整備等に関する法律（平成十七年法律第百二号）第二条（法律の廃止）の規定による廃止前の簡易生命保険法（昭和二十四年法律第六十八号）第三条（政府保証）に規定する簡易生命保険契約をいう。）に基づく給付金及び損害保険契約又は生命保険契約に類する共済に係る契約に基づく共済金で、身体の傷害に基因して支払を受けるもの並びに心身に加えられた損害につき支払を受ける慰謝料その他の損害賠償金（その損害に基因して勤務又は業務に従事することができなかつたことによる給与又は収益の補償として受けるものを含む。）
insurance proceeds under a casualty insurance policy and mutual aid benefits under a contract pertaining to mutual aid similar to a casualty insurance policy (excluding those falling under the preceding item and maturity refunds, etc. prescribed in Article 184, paragraph (4) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Non-Life Insurance Pensions, etc.) and other similar items) that are paid on account of damage to assets, and monetary damages paid for damage inflicted on assets by a tort or other sudden accident (excluding, among these, those falling under the provisions of Article 94 (Insurance Proceeds or Similar Benefits Treated as Revenue from Business Income));
reasonable sympathy payments paid for harm inflicted on the mind or body or damage inflicted on assets (excluding those falling under the provisions of Article 94 and others having the nature of consideration for services).
心身又は資産に加えられた損害につき支払を受ける相当の見舞金（第九十四条の規定に該当するものその他役務の対価たる性質を有するものを除く。）
Read this with the articles around it
small amount and short term insurermachine translation
「少額短期保険業者」
A small amount and short term insurer as defined in Article 2, paragraph (18) of the Insurance Business Act.
Short name set inArticle 30, paragraph (1), item (i)· applies only in this item
casualty insurance policymachine translation
「損害保険契約」
In Article 30, an insurance contract concluded with a non-life insurance company as defined in Article 2, paragraph (4) of the Insurance Business Act or with a foreign non-life insurance company as defined in paragraph (9) of that Article, or a similar contract concluded with a small-amount, short-term insurance provider (少額短期保険業者) as defined in paragraph (18) of that Article.
Defined inArticle 30, paragraph (1), item (i)· applies only in this article
life insurance contractmachine translation
「生命保険契約」
An insurance contract concluded by a life insurance company as defined in Article 2, paragraph (3) of the Insurance Business Act or by a foreign life insurance company, etc. under paragraph (8) of that Article, or a similar insurance contract concluded by a small-amount and short-term insurer (少額短期保険業者).
Defined inArticle 30, paragraph (1), item (i)· applies only in this item
damages
損害賠償
Compensation for loss one person has caused another. A debtor who does not perform an obligation as it should be performed, or cannot perform it, must compensate the creditor for the loss that results, unless the failure comes from a cause the debtor is not responsible for, judged by the contract or other source of the obligation and by accepted views in dealings (Civil Code, Article 415, paragraph (1)); and a person who, intentionally or negligently, infringes another's rights or legally protected interests must compensate for the loss that results (Article 709). It is paid in money unless otherwise agreed (Articles 417 and 722, paragraph (1)), and the parties to a contract may agree in advance the amount due if it is not performed; a sum fixed for breach (違約金) is presumed to be such an agreement (Article 420, paragraphs (1) and (3)). The Consumer Contract Act makes void the part of such an amount in a consumer contract, for its cancellation, with any penalty added, above the average loss the business would suffer from the cancellation of consumer contracts of that kind, measured separately for each category the clause sets, such as the reason for and time of cancellation (Consumer Contract Act, Article 9, paragraph (1), item (i)).
Written by AI using Civil Code, Arts. 415, 417, 420, 709, 722 and Consumer Contract Act, Art. 9 as a reference.