Supplementary Provisions

This Cabinet Order comes into effect on January 1, 2013; provided, however, that the provisions listed in the following items come into effect on the date specified in each of those items:

The provisions of Article 89, item (iv) (Scope of Government Subsidies or Their Equivalent) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to subsidies listed in that item that an individual receives on or after July 1, 2012.

①The provisions of Article 207 (limited to the part pertaining to item (vii)) (Scope of Medical Expenses) of the New Order apply to medical expenses prescribed in Article 73, paragraph (1) (Medical Expense Deduction) of the Income Tax Act that a Resident pays on or after April 1, 2012.

②With regard to the application of Article 207 of the New Order during the period from April 1, 2012 to March 31, 2016, in item (vii) of that Article, the phrase "sputum suction, etc. prescribed in Article 2, paragraph (2) (Definitions) of the Certified Social Worker and Certified Care Worker Act (Act No. 30 of 1987) performed by a certified care worker, or a specified act prescribed in Article 10, paragraph (1) (Special Provisions for Certified Specified Act Business Workers) of the Supplementary Provisions of that Act" is deemed to be replaced with "a specified act prescribed in Article 10, paragraph (1) (Special Provisions for Certified Specified Act Business Workers) of the Supplementary Provisions of the Certified Social Worker and Certified Care Worker Act (Act No. 30 of 1987) as read by replacing terms pursuant to Article 12, paragraph (1) (Transitional Measures Accompanying the Partial Amendment of the Certified Social Worker and Certified Care Worker Act) of the Supplementary Provisions of the Act Partially Amending the Long-Term Care Insurance Act, etc. to Strengthen the Foundation of Long-Term Care Services (Act No. 72 of 2011)".