①The insurance premiums or contributions pertaining to new life insurance contracts, etc. specified by Cabinet Order as prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act are the following insurance premiums or contributions:

②When the Commissioner of the Financial Services Agency has determined an insurance policy pursuant to the provisions of item (i) of the preceding paragraph, the Commissioner is to give public notice thereof.

③When the Minister of Agriculture, Forestry and Fisheries has determined a contract for mutual aid pursuant to the provisions of paragraph (1), item (ii), the Minister is to give public notice thereof.

The insurance premiums or contributions pertaining to old life insurance contracts, etc. specified by Cabinet Order as prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act are the following insurance premiums:

①The amount calculated as provided by Cabinet Order as prescribed in Article 76, paragraph (1), item (i), (a) (Life Insurance Premium Deduction) of the Act is the amount calculated by multiplying the total of the amount of surplus distributed and the amount of rebates received in that year under a new life insurance contract, etc. prescribed in paragraph (5) of that Article (where that new life insurance contract, etc. was concluded as ancillary to another insurance policy (including a contract for mutual aid; the same applies hereinafter in this paragraph), including that other insurance policy and the insurance policies, other than that new life insurance contract, etc., concluded as ancillary to that other insurance policy; the same applies hereinafter in this paragraph), and the amount applied to the payment of the insurance premiums or contributions pertaining to that new life insurance contract, etc. out of the surplus distributed or the rebates received under that new life insurance contract, etc., by the proportion that the amount of the new life insurance premium prescribed in paragraph (1) of that Article pertaining to that new life insurance contract, etc. accounts for in the total amount of the insurance premiums or contributions pertaining to that new life insurance contract, etc. paid during that year.

②The provisions of the preceding paragraph apply mutatis mutandis to the amount calculated as provided by Cabinet Order as prescribed in Article 76, paragraph (2), item (i) of the Act and the amount calculated as provided by Cabinet Order as prescribed in item (i), (a) of paragraph (3) of that Article.

The events specified by Cabinet Order as prescribed in Article 76, paragraph (2) (Life Insurance Premium Deduction) of the Act are the following events:

Those specified by Cabinet Order as prescribed in Article 76, paragraph (2) (Life Insurance Premium Deduction) of the Act are the following insurance premiums or contributions:

①The provisions specified by Cabinet Order, besides Article 3, paragraph (1), item (i) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act, as prescribed in Article 76, paragraph (5) (Life Insurance Premium Deduction) of the Act are Article 6, paragraph (1) (Amendment of Plan Rules, etc.) of that Act (limited to the case of obtaining approval for an amendment of the plan rules for a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of that Act (referred to as "plan rules" in the following paragraph) accompanying a transfer or succession of the rights and obligations prescribed in the provisions of Article 79, paragraph (1) or (2) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Implementing Offices to Other Defined-Benefit Corporate Pensions), Article 81, paragraph (2) (Transition from Corporate Pension Fund to Contract-Type Corporate Pension) of that Act or Article 25, paragraph (1) (Transfer of Rights and Obligations Pertaining to Qualified Retirement Pension Contracts to Defined-Benefit Corporate Pensions) of the Supplementary Provisions of that Act, the provisions of Article 107, paragraph (1) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Implementing Offices to Employees' Pension Funds), Article 110-2, paragraph (3) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Establishing Offices of Employees' Pension Funds to Defined-Benefit Corporate Pensions) or Article 111, paragraph (2) (Transition from Employees' Pension Fund to Contract-Type Corporate Pension) of the Defined-Benefit Corporate Pension Act kept in force (meaning the Defined-Benefit Corporate Pension Act before the amendment under the provisions of Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the 2013 Employees' Pension, etc. Amendment Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) (Effect, etc. of the Employees' Pension Insurance Act Before Amendment, etc. Pertaining to Surviving Employees' Pension Funds) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act; referred to as the "Defined-Benefit Corporate Pension Act kept in force" in the following paragraph), or other provisions specified by Ministry of Finance Order), Article 74, paragraph (4) (Consolidation of Contract-Type Corporate Pensions) and Article 75, paragraph (2) (Division of Contract-Type Corporate Pensions) of the Defined-Benefit Corporate Pension Act.

②The provisions specified by Cabinet Order, besides Article 3, paragraph (1), item (ii) of the Defined-Benefit Corporate Pension Act, as prescribed in Article 76, paragraph (5) of the Act are Article 16, paragraph (1) (Amendment of Plan Rules of Corporate Pension Funds, etc.) of that Act (limited to the case of obtaining authorization for an amendment of the plan rules accompanying a transfer or succession of the rights and obligations prescribed in the provisions of Article 76, paragraph (4) (Merger of Corporate Pension Funds), Article 77, paragraph (5) (Division of Corporate Pension Funds), Article 79, paragraph (1) or (2), Article 80, paragraph (2) (Transition from Contract-Type Corporate Pension to Corporate Pension Fund) of that Act or Article 25, paragraph (1) of the Supplementary Provisions of that Act, the provisions of Article 107, paragraph (1) or Article 110-2, paragraph (3) of the Defined-Benefit Corporate Pension Act kept in force, or other provisions specified by Ministry of Finance Order), Article 76, paragraph (1) and Article 77, paragraph (1) of the Defined-Benefit Corporate Pension Act, Article 112, paragraph (1) (Transition from Employees' Pension Fund to Corporate Pension Fund) of the Defined-Benefit Corporate Pension Act kept in force, and other provisions specified by Ministry of Finance Order.

①The insurance policies specified by Cabinet Order as prescribed in Article 76, paragraph (5), item (i) (Life Insurance Premium Deduction) of the Act are, among insurance policies with an insurance period of less than five years concluded by a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, those that provide for payment of insurance proceeds or similar benefits only where the insured person is alive on the last day of the insurance period, or those that provide for payment of insurance proceeds or similar benefits only where the insured person is alive on the last day of the insurance period and where the insured person dies during that period due to a Disaster, a Category I Infectious Disease or Category II Infectious Disease prescribed in Article 6, paragraph (2) or (3) (Definition of Infectious Diseases) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), or another special cause similar to these.

②The contracts pertaining to life mutual aid specified by Cabinet Order as prescribed in Article 76, paragraph (5), item (iii) of the Act are, among contracts pertaining to life mutual aid with a mutual aid period of less than five years, those that provide for payment of insurance proceeds or similar benefits only where the covered person is alive on the last day of the mutual aid period, or those that provide for payment of insurance proceeds or similar benefits only where the covered person is alive on the last day of the mutual aid period and where the covered person dies during that period due to a Disaster, an infectious disease prescribed in the preceding paragraph, or another special cause similar to these.

③Those specified by Cabinet Order as prescribed in Article 76, paragraph (6), item (iv) of the Act are insurance policies under which insurance proceeds or similar benefits are paid on account of a disease or bodily injury, or another cause similar to these, that occurred within the period from departure from one's residence for travel to a foreign country until return to one's residence (referred to as the "overseas travel period" in the following paragraph).

④Those specified by Cabinet Order as prescribed in Article 76, paragraph (7), item (ii) of the Act are life mutual aid contracts or similar contracts prescribed in paragraph (5), item (iii) of that Article under which insurance proceeds or similar benefits are paid on account of a disease or bodily injury, or another cause similar to these, that occurred within the overseas travel period.

The contracts for mutual aid specified by Cabinet Order that are similar to the contracts for mutual aid prescribed in Article 76, paragraph (5), item (iii) (Life Insurance Premium Deduction) of the Act are the following contracts: