一a contract listed in Article 76, paragraph (5), item (i) of the Act that has the purpose of paying annuities (excluding one that has the purpose of paying retirement pensions) and whose contents (in the case of a contract to which a special clause prescribed in paragraph (3) of that Article is attached or a contract concluded as ancillary to another insurance policy, excluding the contents of that special clause or other insurance policy) satisfy the following requirements:

イthat payments of money under that contract other than annuities (excluding distributions of surplus and payments of cancellation refunds) are made only where the insured person specified in that contract dies or comes to fall under a severe disability;

ロthat the amount of money to be paid where the insured person specified in that contract dies or comes to fall under a severe disability is set so as to increase progressively in accordance with the period on or after the date of conclusion of that contract or the total amount of the insurance premiums paid;

ハthat annuities under that contract are paid periodically at least once a year throughout the payment period of the annuity, and that there is no provision for paying in a lump sum a portion of the annuities to be paid under that contract (for a contract with a provision that annuities continue to be paid even if the annuity recipient dies within a certain period from the payment start date of the annuity, the annuities to be paid within that certain period); and

ニthat a distribution of surplus in money under that contract (excluding the portion of the surplus to be distributed that is applied to the payment of the insurance premiums pertaining to that contract) is either not made before the payment start date of the annuity or is within the amount of the insurance premiums to be paid in the year that includes the day on which that surplus is distributed;

二among former postal life insurance policies prescribed in Article 76, paragraph (5), item (ii) of the Act that are for the purpose of providing annuity benefits (excluding those for the purpose of providing retirement pension benefits), those whose contents (in the case of a contract to which a special provision prescribed in paragraph (3) of that Article is attached, excluding the contents of that special provision) satisfy the requirements set out in (a) through (d) of the preceding item;

三among contracts pertaining to life mutual aid set out in Article 210, items (i) and (ii) (Scope of Life Mutual Aid Contracts or Similar Contracts) (including contracts pertaining to life mutual aid concluded by an agricultural cooperative prescribed in Article 76, paragraph (5), item (iii) of the Act) that are for the purpose of providing annuity benefits (excluding those for the purpose of providing retirement pension benefits; the same applies in the following item), those whose contents (in the case of a contract to which a special provision prescribed in Article 76, paragraph (3) of the Act is attached or a contract concluded incidentally to another contract pertaining to life mutual aid, excluding the contents of that special provision or of that other contract pertaining to life mutual aid; the same applies in (b) of the following item) satisfy requirements equivalent to the requirements set out in (a) through (d) of item (i) and other requirements specified by Ministry of Finance Order;

四among contracts pertaining to life mutual aid set out in Article 210, items (iii) and (v) that are for the purpose of providing annuity benefits, those designated by the Minister of Finance as satisfying the following requirements:

イthat with regard to the business relating to life mutual aid for the purpose of providing that annuity, accounting is properly segregated, continuation of that business is expected to be assured, and stable management of the installments pertaining to that contract is ensured;

ロthat the amount of the annuity and the amount of the installments pertaining to that contract are determined on the basis of sound actuarial calculation, and the contents of that contract satisfy requirements equivalent to the requirements set out in (a) through (d) of item (i).

一it is made periodically over a period of 10 years or more on or after a day specified in the contract, being a day on or after January 1 of the year in which falls the day on which the recipient of that annuity reaches the age of 60 (where the day on which the recipient reaches the age of 60 falls between January 1 and June 30 of that year, a day on or after July 1 of the year preceding that year);

二it is made periodically over the period during which the recipient of that annuity is alive;

三in addition to the payment of the annuity specified in item (i), payment of an annuity begins on account of severe disability of the insured person or covered person pertaining to that contract, and it is made periodically over a period of 10 years or more on or after the date on which payment of that annuity begins, or over the period during which that person is alive.

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).

一contracts pertaining to building rehabilitation mutual aid or mutual aid for fire damage concluded by a federation of agricultural cooperatives that conducts the business set out in Article 10, paragraph (1), item (x) (Facilities Relating to Mutual Aid) of the Agricultural Co-operatives Act;

二contracts pertaining to mutual aid for fire damage and other mutual aid whose object of mutual aid is a building, concluded by an agricultural mutual relief association or a federation of agricultural mutual relief associations that conducts the business set out in Article 97, paragraph (1), item (vi) (Types of Mutual Aid Business) or Article 163, paragraph (2) (Business of Paying Mutual Aid Benefits) of the Agricultural Insurance Act (Act No. 185 of 1947);

三contracts pertaining to mutual aid whose mutual aid accident is the survival of a building or movable property during the mutual aid period, or pertaining to mutual aid for fire damage, concluded by a fishery cooperative or fishery processing cooperative that conducts the business set out in Article 11, paragraph (1), item (xii) (Types of Business) or Article 93, paragraph (1), item (vi)-2 (Types of Business) of the Fishery Industry Cooperative Act, or by a federation of fishery cooperatives for mutual aid (in the case of a contract concluded by a fishery cooperative or fishery processing cooperative, limited to one that meets the requirements specified by Ministry of Finance Order);

四contracts pertaining to mutual aid for fire damage concluded by a fire, etc. mutual aid cooperative prescribed in Article 9-9, paragraph (3) (Federations of Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act;

五contracts pertaining to mutual aid for fire damage or mutual aid for natural Disasters concluded by a federation of consumer cooperatives that conducts the business set out in Article 10, paragraph (1), item (iv) (Types of Business) of the Consumer Cooperatives Act;

六contracts pertaining to mutual aid for fire damage or mutual aid for natural Disasters concluded by a juridical person that conducts a business relating to mutual aid based on the provisions of an Act, for which the business and the contents of the contracts are designated by the Minister of Finance as being equivalent to those set out in the preceding items.

一the content of the business conducted by the juridical person or organization that intends to solicit donations, and the purposes for which the donations are to be used;

二the purpose and target amount of the solicitation of donations, and the area in which and the targets from whom they are to be solicited;

三the period for soliciting donations;

四the method of managing the donations solicited;

五the expenses required for soliciting donations; and

六other matters necessary for that designation.