Regulations for the Accounting Arrangement and Procedure of Submitting Business and Financial Reports of Compulsory Automobile Liability Insurance Article 6

An insurer shall write off the following possible claim expenses as handling expenses:1. Photography and copying expenses.2. Telephone and postal expenses.3. Travel expenses.4. Investigation expense for personal injury or death.5. Any other reasonable and necessary expenses.With the exception of expenses difficult to allocate on a per-case basis such as photo, telephone and traveling expenses, all expenses shall be allocated on a per-case basis.When an insurer simultaneously handles claims for this Insurance and other insurance business, allocation of the expenses of paragraph 1 shall be proportional to respective claim settlement amounts.