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Supplementary Provisions, Article 11Transitional Measures Concerning the Medical Expense Deduction
第十一条（医療費控除に関する経過措置）
The provisions of Article 73, paragraph (1) of the new Income Tax Act apply to income tax for tax year 1988 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1987 and prior tax years.
新所得税法第七十三条第一項の規定は、昭和六十三年分以後の所得税について適用し、昭和六十二年分以前の所得税については、なお従前の例による。