The benefits specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (iv) (Payment Reports and Notice of Payment) of the Act are the following (excluding those that fall under salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act, severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income) of the Act, or public pension or retirement package prescribed in Article 35, paragraph (3) (Definition of Public Pension or Retirement Package) of the Act).
法第二百二十五条第一項第四号（支払調書等）に規定する政令で定める給付は、次に掲げるもの（法第二十八条第一項（給与所得）に規定する給与等、法第三十条第一項（退職所得）に規定する退職手当等又は法第三十五条第三項（公的年金等の定義）に規定する公的年金等に該当するものを除く。）とする。
insurance proceeds (including annuities) and cancellation refunds (excluding those relating to the gains listed in Article 174, item (viii) (Tax Base for a Domestic Corporation's Income Taxes) of the Act) paid under a life insurance contract (meaning a life insurance contract prescribed in Article 225, paragraph (1), item (iv) of the Act; the same applies in item (i) of the following paragraph) or a former postal life insurance policy (meaning a former postal life insurance policy prescribed in Article 30, item (i) (Insurance Proceeds, Damages, etc. Treated as Nontaxable));
生命保険契約（法第二百二十五条第一項第四号に規定する生命保険契約をいう。次項第一号において同じ。）又は旧簡易生命保険契約（第三十条第一号（非課税とされる保険金、損害賠償金等）に規定する旧簡易生命保険契約をいう。）に基づいて支払う保険金（年金を含む。）及び解約返戻金（法第百七十四条第八号（内国法人に係る所得税の課税標準）に掲げる差益に係るものを除く。）
mutual aid benefits (including mutual aid pensions) and cancellation refunds (excluding those relating to the gains listed in Article 174, item (viii) of the Act) paid under a contract listed in Article 76, paragraph (6), item (iii) (Life Insurance Premium Deduction) of the Act or a contract listed in Article 326, paragraph (2), item (ii) (Withholding on Annuities under Life Insurance Contracts, etc.);
法第七十六条第六項第三号（生命保険料控除）に掲げる契約又は第三百二十六条第二項第二号（生命保険契約等に基づく年金に係る源泉徴収）に掲げる契約に基づいて支払う共済金（共済年金を含む。）及び解約返戻金（法第百七十四条第八号に掲げる差益に係るものを除く。）
benefits listed in the items of Article 76, paragraph (1) or the items of paragraph (2) (Lump-Sum Payments under Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed Severance Pay or Other Such Compensation);
a lump-sum payment under the provisions of Chapter IX (Employees' Pension Funds and Pension Fund Association) of the former Employees' Pension Insurance Act, a lump-sum payment received under the plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act, a lump-sum payment received under a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Corporation Tax Act, or a lump-sum payment received under the provisions listed in Article 72, paragraph (3), item (v), (a) through (c) (Lump-Sum Payments Deemed Severance Pay or Other Such Compensation);
旧厚生年金保険法第九章（厚生年金基金及び企業年金連合会）の規定に基づく一時金、確定給付企業年金法第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて支給を受ける一時金、法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約に基づいて支給を受ける一時金又は第七十二条第三項第五号イからハまで（退職手当等とみなす一時金）に掲げる規定に基づいて支給を受ける一時金
a cancellation refund prescribed in Article 16, paragraph (1) (Cancellation Refund) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, or a similar benefit provided by a specified retirement allowance mutual aid organization prescribed in Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations);
中小企業退職金共済法第十六条第一項（解約手当金）に規定する解約手当金又は第七十四条第五項（特定退職金共済団体の承認）に規定する特定退職金共済団体が行うこれに類する給付
a cancellation refund prescribed in Article 12, paragraph (1) (Cancellation Refund) of the Small Enterprise Mutual Relief Projects Act;
小規模企業共済法第十二条第一項（解約手当金）に規定する解約手当金
lump-sum withdrawal payments prescribed in Article 2-2, paragraph (2) and Article 3, paragraph (2) of the Supplementary Provisions (Lump-Sum Withdrawal Payments) of the Defined Contribution Pension Act;
確定拠出年金法附則第二条の二第二項及び第三条第二項（脱退一時金）に規定する脱退一時金
the lump-sum withdrawal payments referred to in Article 20, paragraph (2) (Benefits Based on Injuries in the Course of Duties That Are Nontaxable) relating to the mutual aid system prescribed in that paragraph;
an asset-building benefit, or a Type 1 asset-building fund benefit or Type 2 asset-building fund benefit, prescribed in Article 29-3 (Special Provisions on Taxation of Asset-Building Benefits, etc. Received by Workers) of the Act on Special Measures Concerning Taxation.
租税特別措置法第二十九条の三（勤労者が受ける財産形成給付金等に係る課税の特例）に規定する財産形成給付金又は第一種財産形成基金給付金若しくは第二種財産形成基金給付金
The benefits specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (v) of the Act are the following.
法第二百二十五条第一項第五号に規定する政令で定める給付は、次に掲げるものとする。
the maturity refunds, etc. prescribed in Article 184, paragraph (4) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Occasional Income Pertaining to Maturity Refunds, etc.) (excluding those relating to the gains listed in Article 174, item (viii) of the Act) of casualty insurance policies or similar contracts (meaning contracts listed in Article 76, paragraph (6), item (iv) of the Act that are other than life insurance contracts, contracts listed in the items of Article 77, paragraph (2) (Earthquake Insurance Premium Deduction) of the Act, and contracts listed in the items of Article 326, paragraph (2) (excluding item (ii)); the same applies in the following item) and of casualty insurance policies prescribed in Article 225, paragraph (1), item (v) of the Act that have been concluded by a small amount and short term insurer prescribed in that item;
損害保険契約等（法第七十六条第六項第四号に掲げる契約で生命保険契約以外のもの、法第七十七条第二項各号（地震保険料控除）に掲げる契約及び第三百二十六条第二項各号（第二号を除く。）に掲げる契約をいう。次号において同じ。）及び法第二百二十五条第一項第五号に規定する少額短期保険業者の締結した同号に規定する損害保険契約の第百八十四条第四項（満期返戻金等に係る一時所得の金額の計算上控除する保険料等）に規定する満期返戻金等（法第百七十四条第八号に掲げる差益に係るものを除く。）
mid-term refunds that are annuities based on casualty insurance policies or similar contracts (including maturity refunds paid after the expiration of the insurance period of the casualty insurance policy or similar contract pertaining to the annuity).
損害保険契約等に基づく年金である中途返戻金（当該年金に係る損害保険契約等の保険期間の満了後に支払われる満期返戻金を含む。）
Read this with the articles around it
former Employees' Pension Insurance Actmachine translation
「旧厚生年金保険法」
The Employees' Pension Insurance Act as it stood before Article 1 of the 2013 Act partially amending the Employees' Pension Insurance Act and other laws to ensure the soundness and reliability of the public pension system (Act No. 63 of 2013) amended it.
Short name set inArticle 72, paragraph (2)
life insurance contractmachine translation
「生命保険契約」
A life insurance contract as Article 225, paragraph (1), item (iv) of the Income Tax Act defines it: an insurance contract concluded by a life insurance company or a foreign life insurance company, etc. under the Insurance Business Act, or a similar one concluded by a small-amount and short-term insurer (少額短期保険業者), other than one a foreign life insurance company concluded outside Japan.
Defined inArticle 351, paragraph (1), item (i)· applies only in this provision and in Article 351, paragraph (2), item (i)
casualty insurance policy or similar contractmachine translation
「損害保険契約等」
In Article 351, paragraph (2), items (i) and (ii), an insurance contract listed in Article 76, paragraph (6), item (iv) of the Income Tax Act other than a life insurance contract, a contract listed in the items of Article 77, paragraph (2) of that Act, or a contract listed in the items of Article 326, paragraph (2) other than item (ii).
Defined inArticle 351, paragraph (2), item (i)· applies only in this provision and in Article 351, paragraph (2), item (ii)
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.