In the case where a Tax Return for income tax for any tax year from 2017 through 2019 (meaning the period from January 1, 2019 to December 31, 2019; the same applies in Article 58, paragraph (2) and Article 123, paragraphs (4) and (5) of the Supplementary Provisions) is filed on or after January 1, 2018, notwithstanding the provisions of Article 120, paragraph (4) of the Income Tax Act before the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; referred to as the "2021 Amendment Act" in Article 58, paragraph (2) of the Supplementary Provisions) (hereinafter referred to as the "Income Tax Act before the 2021 amendment" in this paragraph and in Article 58, paragraph (2) of the Supplementary Provisions) (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the Income Tax Act before the 2021 amendment; the same applies hereinafter in this paragraph) and the preceding paragraph, the attachment to the return, or the presentation when filing the return, of a document of the person who received the medical expenses prescribed in Article 73, paragraph (2) of the Income Tax Act before the 2021 amendment (hereinafter referred to as "medical expenses" in this paragraph) that form the basis for calculating the amount of the medical expense deduction to be received under paragraph (1) of that Article as entered in the return, evidencing that receipt (hereinafter referred to as "attachment or presentation" in this paragraph), may take the place of the attachment to the return of the document prescribed in Article 120, paragraph (4) of the Income Tax Act before the 2021 amendment. In this case, the provisions of paragraph (5) of that Article (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the Income Tax Act before the 2021 amendment) do not apply to the medical expenses relating to the document evidencing receipt for which that attachment or presentation has been made.