Article 42, paragraph (3), item (vi)

an insured person where the insured person and all of the dependents thereof have no Income in Each Class prescribed in Article 2, paragraph (1), item (xxii) of the Income Tax Act (Act No. 33 of 1965) relating to the gross income and the amount of timber income prescribed in Article 313, paragraph (1) of the Local Tax Act for municipal inhabitant tax under the provisions of that Act (including special ward inhabitant tax under the provisions of that Act; the same applies in paragraph (12), item (v)(vi) and Article 43-3, paragraph (2), item (vi)) for the fiscal year that includes the month in which the medical treatment was received (the previous fiscal year, if the month in which the medical treatment was received is from April through July) (with respect to a person who receives a public pension or retirement package prescribed in Article 35, paragraph (2) of the Income Tax Act, the gross income calculated by applying the provisions of paragraph (4) of that Article with the phrase "the amount that each of the following items prescribes for the category of case set forth in the item" in that paragraph deemed to be replaced with "826,500 yen", and where salary income prescribed in Article 28, paragraph (1) of that Act is included in the gross income, with respect to that salary income, the amount obtained by deducting 100,000 yen from the amount calculated pursuant to the provisions of paragraph (2) of that Article (or zero, if that amount is less than zero); the same applies in paragraph (12), item (v)(vi) and Article 43-3, paragraph (2), item (vi)) and no amount of income calculated separately from other income (meaning the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions of the Local Tax Act (if Article 35-2-6, paragraph (8) or paragraph (11) of the Supplementary Provisions of that Act applies, the amount after that application), the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions of that Act, the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions of that Act (if the provisions of Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), Article 35-3, paragraph (1) or Article 36 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) apply, the amount after deducting the amount to be deducted, by the application of those provisions, from the amount of long-term capital gains prescribed in Article 31, paragraph (1) of that Act), the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions of the Local Tax Act (if the provisions of Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1) or Article 36 of the Act on Special Measures Concerning Taxation apply, the amount after deducting the amount to be deducted, by the application of those provisions, from the amount of short-term capital gains prescribed in Article 32, paragraph (1) of that Act), the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions of the Local Tax Act (if Article 35-3, paragraph (15) of the Supplementary Provisions of that Act applies, the amount after that application), the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions of that Act (if Article 35-2-6, paragraph (11) or Article 35-3, paragraph (13) or (15) of the Supplementary Provisions of that Act applies, the amount after that application), the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions of that Act (if Article 35-4-2, paragraph (7) of the Supplementary Provisions of that Act applies, the amount after that application), the amount of interest, etc. subject to the special provisions prescribed in Article 8, paragraph (2) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962) (including as applied mutatis mutandis pursuant to Article 12, paragraph (5) and Article 16, paragraph (2) of that Act), the amount of dividends, etc. subject to the special provisions prescribed in Article 8, paragraph (4) of that Act (including as applied mutatis mutandis pursuant to Article 12, paragraph (6) and Article 16, paragraph (3) of that Act), the amount of interest, etc. subject to a tax treaty prescribed in Article 3-2-2, paragraph (10) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969), and the amount of dividends, etc. subject to a tax treaty prescribed in paragraph (12) of that Article; the same applies in paragraph (12), item (v)(vi) and Article 43-3, paragraph (2), item (vi)), or a dependent of that insured person, or an insured person or a dependent thereof who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who, in the month in which the medical treatment was received, are persons requiring public assistance (excluding those listed in items (ii)(i) through (iv)(ix)): 15,700 yen.