一precious stones, semi-precious stones, precious metals, pearls, and articles made from them, and articles made of tortoise shell, coral, amber, ivory, and cloisonné;

二calligraphy and paintings, antiques, and works of art and craft.

一relatives of the employee (meaning the employee prescribed in Article 9, paragraph (1), item (xv), (b) of the Act; the same applies in this paragraph);

二a person who has not filed a notification of marriage with the employee but is in circumstances equivalent to a de facto marital relationship, and the lineal blood relatives of that person;

三a person who has not filed a notification of marriage with a lineal blood relative of the employee but is in circumstances equivalent to a de facto marital relationship;

四a person other than the persons listed in the preceding three items who maintains a livelihood by means of money or other property received from the employee, and the lineal blood relatives of that person;

五a person other than the persons listed in the preceding items who maintains a livelihood by means of money or other property received from a lineal blood relative of the employee.

一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);

二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));

三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).

一Person with a Disability or other eligible person, the business office of a financial institution or other such place, specific form of Bond-Based Investment Trust Under Public Offering, Securities, placement, application to exempt savings from taxation, jointly managed or similar type of trust, dividend of surplus, face value or equivalent amount, statement of tax-exempt savings, or declaration of change to the tax-exempt savings limit: mean the Person with a Disability or other eligible person, the business office of a financial institution or other such place, specific form of Bond-Based Investment Trust Under Public Offering, Securities, placement, application to exempt savings from taxation, jointly managed or similar type of trust, dividend of surplus, face value or equivalent amount, statement of tax-exempt savings, or declaration of change to the tax-exempt savings limit prescribed respectively in Article 10, paragraph (1), (3), or (4) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act;

二deposits and similar savings: means Deposits and Savings, a Jointly Managed Trust, a specific form of Bond-Based Investment Trust Under Public Offering, or Securities prescribed in Article 10, paragraph (1) of the Act;

三transfer account book of a financial institution: means a transfer account book kept by a person listed in Article 32, items (i), (iv), and (v) (Scope of Financial Institutions, etc.) pursuant to the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares.