ance or mutual aid premiums shall be paid in a lump sum)

(b) Among contracts with conditions requiring the payment of maturity insurance money, etc., those in which the amount of money equivalent to 80% of the total amount of insurance premiums (including liability reserve, refund or any other fund accumulated for the insured of an existing contract prescribed in Article 53, paragraph 1, item (iv) of the Ordinance for Enforcement of the Insurance Business Act (Ordinance of the Ministry of Finance No. 5 of 1996) (including the case where it is applied mutatis mutandis pursuant to Article 160 of the same Ordinance)) or mutual aid premiums (including liability reserve, refund or any other fund accumulated for the insured of an existing contract) to be paid under the said insurance contract or contract for mutual aid exceeds the total of pensions, maturity insurance money, maturity repayment, and maturity mutual aid money (excluding insurance contracts listed in Article 74, item (i), (a) and item (iii) of the same Ordinance (excluding those listed in Article 83, item (i), (b) and (d)), insurance contracts listed in Article 153, item (i), (a) and item (iii) of the same Ordinance, contracts for mutual aid in which the amount of mutual aid money and any other benefits fluctuate based on the value of the property accounted for as that within separate accounts and any other contracts for mutual aid equivalent thereto)

(iii) Transactions listed in Article 8, paragraph 1, item (i), (g) of the Order which pertain to the following:

(a) Contracts listed in (a) or (b) of the preceding item

(b) Qualified retirement pension contracts, group insurance contracts (which means insurance contracts in which money deducted from salaries, etc. of employees shall be treated as premiums; the same shall apply hereinafter), insurance contracts listed in Article 83, item (i), (a) to (e), or (i) to (l) of the same item, or contracts for mutual aid equivalent thereto

(iv) Transactions listed in (i) of Article 8, paragraph 1, item (i) of the Order which are carried out on an exchange financial instruments market prescribed in Article 2, paragraph 17 of the Financial Instruments and Exchange Act, over-the-counter traded securities market prescribed in Article 67, paragraph 2 of the same Act, or any other market equivalent thereto in foreign countries (limited to countries or regions designated by the Commissioner of the Financial Services Agency) where the buying and selling of securities or foreign market transactions of derivatives prescribed in Article 2, paragraph 23 of the same Act are carried out, by way of participating in transactions on the said market based on the qualification to participate in transactions on the said market

(v) Transactions listed in (i) or (k) of Article 8, paragraph 1, item (i) of the Order which are carried out between a specified business operator and the Bank of Japan and for which settlement is made by an account transfer at the Bank of Japan

(vi) Transactions listed in (n) of Article 8, paragraph 1, item (i) of the Order which are listed as follows:

(a) Transactions which are carried out between a specified business operator and the Bank of Japan and for which settlement is made by an account transfer at the Bank of Japan

(b) Transactions based on those listed in item (ii), (a) or (b), or item (iii), (b)

(c) Transactions pertaining to transactions in which a user delivers the amount equivalent to the price of goods or rights or the charges for services, without the user using credit cards prescribed in Article 2, paragraph 2, item (xxxv) of the Act, to a specified dealer or a person engaged in a business providing services on conditions of the purchase of the goods or rights or the provision of the services from such person and in which the said amount of money is received from the said user

(vii) Transactions listed in Article 8, paragraph 1, item (i), (p) of the Order which are listed as follows:

(a) Transactions in which a certificate or coupon of a public or corporate bearer bond prescribed in Article 8, paragraph 1, item (i), (p) of the Order is provided as a mortgage

(b) Transactions pertaining to the payment or delivery of money and goods to the State or a local public entity

(c) Transactions for receiving and paying cash which accompany an exchange transaction or the writing of a cashier's check prescribed in Article 9, paragraph 1, item (i), (p) of the Order and which are carried out for accepting or refunding deposits or savings of a customer, etc. (excluding deemed-customers, etc.; the same shall apply in items (ix) and (xiv)) (excluding transactions which amount to more than two million yen)

(viii) Opening of accounts on an application prescribed in the main clause of Article 69-2, paragraph 3 of the Act on Book-Entry Transfer of Company Bonds, Shares, etc. (Act No. 75 of 2001) among transactions listed in Article 8, paragraph 1, item (i), (t) of the Order

(ix) Transactions listed in (a), (i), (k), (n), (t), or (u) of Article 8, paragraph 1, item (i) of the Order which are carried out with