Income Tax Act

a document specified by Ministry of Finance Order as a document by which an insurer prescribed in Article 7, paragraph (2) (Definitions) of the Act on Assurance of Medical Care for Elderly People, a wide-area union for latter-stage elderly medical care prescribed in Article 48 (Establishment of Wide-Area Unions) of that Act, the Social Insurance Medical Fee Payment FundOrganization for Medical Information Infrastructure and Medical Fee Review and Payment, or a Federation of National Health Insurance Associations prescribed in Article 45, paragraph (5) (Medical Fees for Insurance Medical Institutions) of the National Health Insurance Act gives notice of the amount of medical expenses paid by the Resident, which states the amount of medical expenses claimed and related details.

medical fees paid pursuant to the provisions of the Act on Social Insurance Medical Fee Payment Fund the Organization for Medical Information Infrastructure and Medical Fee Review and Payment (Act No. 129 of 1948) (including the expenses required for securing medical care in the initial phase of an epidemic prescribed in Article 36-9, paragraph (1) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), paid by the payment fundorganization prescribed in paragraph (2) (Measures to Secure Medical Care in the Initial Phase of an Epidemic) of that Article that has been entrusted by a prefectural governor pursuant to the provisions of that paragraph with the affairs concerning the measures to secure medical care in the initial phase of an epidemic prescribed in that paragraph);