The death insurance benefits specified by Ministry of Finance Order as prescribed in Article 298, paragraph (6), item (i) (Tax Base of Income Tax for Domestic Corporations) of the Order are insurance benefits paid for death or serious disability of a person due to a Disaster, an accident, a Category I Infectious Disease prescribed in Article 6, paragraph (2) (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), a Category II Infectious Disease prescribed in paragraph (3) of that Article or a Category III Infectious Disease prescribed in paragraph (4) of that Article, or a malignant neoplasm (hereinafter referred to as "death, etc. due to Disaster" in this paragraph) as the insured event, and the amount specified by Ministry of Finance Order as prescribed in Article 298, paragraph (6), item (i) of the Order is the total amount of the amounts set forth in the following items:
令第二百九十八条第六項第一号（内国法人に係る所得税の課税標準）に規定する財務省令で定める死亡保険金は、災害、不慮の事故、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第六条第二項（感染症の定義）に規定する一類感染症、同条第三項に規定する二類感染症若しくは同条第四項に規定する三類感染症又は悪性新生物による人の死亡又は高度の障害（以下この項において「災害死亡等」という。）を保険事故として支払われる保険金とし、同号に規定する財務省令で定める金額は、次の各号に掲げる金額の合計額とする。
the amount of the death insurance benefits or death mutual aid benefits paid upon death, etc. due to Disaster of each insured person or each person covered by mutual aid;
各被保険者又は各被共済者の災害死亡等により支払われる死亡保険金又は死亡共済金の額
the amount calculated by multiplying the daily amount of benefits for hospitalization and outpatient treatment resulting from illness or injury of each insured person or each person covered by mutual aid by the maximum number of days for which payment is made.
各被保険者又は各被共済者の疾病又は傷害に基因する入院及び通院に係る給付金の日額にその支払限度日数を乗じて計算した金額
The insurance benefits specified by Ministry of Finance Order as prescribed in Article 298, paragraph (6), item (ii) of the Order are insurance benefits paid for damage to real property or movables as the insured event or insurance benefits paid for death or residual disability resulting from bodily injury as the insured event, and the amount specified by Ministry of Finance Order as prescribed in that item is the amount set forth in each of the following items in accordance with the category of contract set forth in that item:
令第二百九十八条第六項第二号に規定する保険金で財務省令で定めるものは、不動産若しくは動産の損害を保険事故として支払われる保険金又は身体の傷害に基因する死亡若しくは後遺障害を保険事故として支払われる保険金とし、同号に規定する財務省令で定める金額は、次の各号に掲げる契約の区分に応じ当該各号に定める金額とする。
a casualty insurance policy that lapses when insurance benefits or mutual aid benefits are paid for total loss of real property or movables (meaning a casualty insurance policy prescribed in Article 298, paragraph (6), item (ii) of the Order) or a contract pertaining to mutual aid similar thereto (referred to as "casualty insurance policy or similar contract" in the following item and item (iii)): the amount of insurance benefits or mutual aid benefits paid for the total loss of that real property or movables;
a casualty insurance policy or similar contract that lapses when insurance benefits or mutual aid benefits are paid for death or residual disability resulting from bodily injury to a person: the total amount of the following amounts:
人の身体の傷害に基因する死亡又は後遺障害に対して保険金又は共済金を支払つたときに失効する損害保険契約等 次に掲げる金額の合計額
the greater of the amount of the death insurance benefits or death mutual aid benefits and the amount of the residual disability insurance benefits or residual disability mutual aid benefits of each insured person or each person covered by mutual aid (if a relative other than a spouse whose living expenses are paid from the same resources is included, the number of insured persons or persons covered by mutual aid pertaining to that relative is to be two; the same applies in (b));
各被保険者又は各被共済者（配偶者以外の生計を一にする親族が含まれているときは、当該親族に係る被保険者又は被共済者の数は二とする。ロにおいて同じ。）の死亡保険金又は死亡共済金の額と後遺障害保険金又は後遺障害共済金の額とのいずれか多い金額
the amount calculated by multiplying the daily amount of insurance benefits or mutual aid benefits for hospitalization and outpatient treatment resulting from injury of each insured person or each person covered by mutual aid by the maximum number of days for which payment is made and the number of years of that casualty insurance policy or similar contract;
各被保険者又は各被共済者の傷害に基因する入院及び通院に係る保険金又は共済金の日額にその支払限度日数及び当該損害保険契約等の年数を乗じて計算した金額
a casualty insurance policy or similar contract that lapses when insurance benefits or mutual aid benefits are paid for total loss of real property or movables, or when insurance benefits or mutual aid benefits are paid for death or residual disability resulting from bodily injury to a person: the greater of the amounts specified in the preceding two items.
Read this with the articles around it
death, etc. due to disastermachine translation
「災害死亡等」
In Article 72, paragraph (1), a person's death or severe disability caused by a disaster, an unforeseen accident, a Class I, Class II or Class III infectious disease as defined in Article 6 of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases, or a malignant neoplasm.
Short name set inArticle 72, paragraph (1)· applies only in this paragraph
casualty insurance policy or similar contractmachine translation
「損害保険契約等」
In Article 72, paragraph (2), items (i) to (iii), a casualty insurance contract as referred to in Article 298, paragraph (6), item (ii) of the Order for Enforcement of the Income Tax Act that lapses when insurance money is paid for a total loss of the real or movable property, or a similar mutual aid contract.
Short name set inArticle 72, paragraph (2), item (i)· applies only in this provision and in Article 72, paragraph (2), items (ii) and (iii)