Act on Special Measures Concerning Taxation

The social insurance medical care prescribed in the preceding paragraph means the benefits or the medical care, long-term care, midwifery or services listed in the following items:

medical treatment benefits under the provisions of the Health Insurance Act (Act No. 70 of 1922), the National Health Insurance Act (Act No. 192 of 1958), the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the Mariners Insurance Act (Act No. 73 of 1939), the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) (including the cases where that Act is to be followed pursuant to Article 22, paragraph (1) of the Act on Remuneration, etc. of Ministry of Defense Personnel (Act No. 266 of 1952); the same applies hereinafter in this item), the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962), the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953), the Act on Special Aid to the Wounded and Sick Retired Soldiers (Act No. 168 of 1963), the Maternal and Child Health Act (Act No. 141 of 1965), the Child Welfare Act (Act No. 164 of 1947), or the Atomic Bomb Survivors' Assistance Act (Act No. 117 of 1994) (including, out of the medical treatment for insured persons, members or subscribers, or dependents to whom hospitalization meal expenses, hospitalization living expenses, expenses for combined insured and uninsured medical treatment, family medical treatment expenses, or special medical care expenses (meaning special medical care expenses as prescribed in Article 54-3, paragraph (1) of the National Health Insurance Act or Article 82, paragraph (1) of the Act on Assurance of Medical Care for Elderly People; the same applies hereinafter in this item) are to be paid under the provisions of the Health Insurance Act, the National Health Insurance Act, the Act on Assurance of Medical Care for Elderly People, the Mariners Insurance Act, the National Public Officers Mutual Aid Association Act, the Local Public Officers, etc. Mutual Aid Association Act, or the Private School Personnel Mutual Aid Association Act, the part equivalent to the amount specified pursuant to the provisions of those Acts as the amount of the expenses required for that medical treatment in calculating the amount of those hospitalization meal expenses, hospitalization living expenses, expenses for combined insured and uninsured medical treatment, family medical treatment expenses, or special medical care expenses (for that part pertaining to special medical care expenses, limited to a part for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that it is that part), and designated home-visit nursing for insured persons, members or subscribers, or dependents to whom home-visit nursing expenses or family home-visit nursing expenses are to be paid under the provisions of those Acts), benefits of medical care for rehabilitation, benefits of medical care for premature infants, benefits of medical care and education, or benefits of medical care;

medical care for medical assistance, long-term care for long-term care assistance (limited to home-visit nursing, home-visit rehabilitation, guidance on management of in-home medical care, outpatient rehabilitation, or short-term admission for recuperation prescribed in Article 15-2, paragraph (2) of the Public Assistance Act (Act No. 144 of 1950), out of the in-home long-term care listed in paragraph (1), item (i) of that Article; preventive home-visit nursing, preventive home-visit rehabilitation, preventive guidance on management of in-home medical care, preventive outpatient rehabilitation, or preventive short-term admission for recuperation prescribed in paragraph (5) of that Article, out of the preventive long-term care listed in paragraph (1), item (v) of that Article; or long-term care health facility services or integrated facility for medical and long-term care services prescribed in paragraph (4) of that Article, out of the facility long-term care listed in paragraph (1), item (iv) of that Article), or midwifery for maternity assistance, under the provisions of that Act; benefits or medical care, long-term care, midwifery or services specified by Cabinet Order pertaining to medical care for medical support benefits or other support benefits under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for the Self-Reliance of Japanese Nationals Remaining in China, etc. Who Have Returned to Japan for Permanent Residence and Their Specified Spouses (Act No. 30 of 1994) (including as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 127 of 2007)); or benefits or medical care, long-term care, midwifery or services specified by Cabinet Order pertaining to medical care for medical support benefits or other support benefits under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan prior to its amendment by the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 106 of 2013), for which the provisions then in force continue to govern pursuant to Article 2, paragraph (1) or paragraph (2) of the Supplementary Provisions of that amending Act;

medical care under the provisions of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Act No. 123 of 1950), the Narcotics and Psychotropics Control Act (Act No. 14 of 1953), the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), or the Act on Medical Care and Treatment for Persons Who Have Caused Serious Cases Under the Condition of Insanity (Act No. 110 of 2003);

out of the designated in-home services (limited to home-visit nursing, home-visit rehabilitation, guidance on management of in-home medical care, outpatient rehabilitation, or short-term admission for recuperation) for insured persons to whom in-home long-term care service expenses are to be paid under the provisions of the Long-Term Care Insurance Act (Act No. 123 of 1997), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those designated in-home services in calculating the amount of those in-home long-term care service expenses, out of the designated preventive long-term care services (limited to preventive home-visit nursing, preventive home-visit rehabilitation, preventive guidance on management of in-home medical care, preventive outpatient rehabilitation, or preventive short-term admission for recuperation) for insured persons to whom preventive long-term care service expenses are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those designated preventive long-term care services in calculating the amount of those preventive long-term care service expenses, or, out of the long-term care health facility services or integrated facility for medical and long-term care services for insured persons to whom facility long-term care service expenses are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those long-term care health facility services or integrated facility for medical and long-term care services in calculating the amount of those facility long-term care service expenses;

out of the designated medical care for independence support for persons with disabilities, etc. under a payment certification for which medical expenses for independence support are to be paid under the provisions of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical care for independence support in calculating the amount of those medical expenses for independence support, or, out of the designated medical care in recuperative care (meaning medical care in recuperative care provided by a designated disability welfare service provider, etc. for recuperative care) for persons with disabilities under a payment decision for which medical expenses for recuperative care are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical care in recuperative care in calculating the amount of those medical expenses for recuperative care; or, out of the outpatient medical care for children with physical disabilities for children with disabilities under an outpatient benefit decision for which outpatient medical expenses for children with physical disabilities are to be paid under the provisions of the Child Welfare Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that outpatient medical care for children with physical disabilities in calculating the amount of those outpatient medical expenses for children with physical disabilities, or, out of the medical care for children with disabilities in residential facilities for children with disabilities under an admission benefit decision for which medical expenses for children with disabilities in residential facilities are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that medical care for children with disabilities in residential facilities in calculating the amount of those medical expenses for children with disabilities in residential facilities;

out of the designated specified medical care for patients with designated intractable diseases who have received a payment certification for which specified medical expenses are to be paid under the provisions of the Act on Medical Care for Patients with Intractable Diseases (Act No. 50 of 2014), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated specified medical care in calculating the amount of those specified medical expenses, or, out of the designated medical support for specified pediatric chronic diseases for children, etc. with specified pediatric chronic diseases under a medical expense payment certification for which medical expenses for specified pediatric chronic diseases are to be paid under the provisions of the Child Welfare Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical support for specified pediatric chronic diseases in calculating the amount of those medical expenses for specified pediatric chronic diseases.

The provisions of paragraph (1) do not apply if the tax return does not contain a statement to the effect that the amount of business income has been calculated pursuant to the provisions of that paragraph.

Even if a tax return is filed that is not filled out as referred to in the preceding paragraph, the district director may apply the provisions of paragraph (1) on finding there to be unavoidable circumstances for the failure to fill out the tax return in that manner.

Where an individual who falls under the category of a home worker prescribed in Article 2, paragraph (2) of the Home Work Act (Act No. 60 of 1970), a sales representative, or any other individual specified by Cabinet Order as a person similar to them has business income or miscellaneous income, if the total of the amount to be included in necessary expenses in calculating the amount of business income for that year and the amount to be included in necessary expenses in calculating the amount of miscellaneous income is less than 690,000 yen (where the individual has employment income, the amount remaining after deducting the amount of the employment income deduction prescribed in Article 28, paragraph (2) of the Income Tax Act from 690,000 yen; the same applies hereinafter in this Article), the amount to be included in necessary expenses in calculating the amount of business income or the amount to be included in necessary expenses in calculating the amount of miscellaneous income for that year is, notwithstanding the provisions of Article 37, paragraph (1) and Part II, Chapter II, Section 2, Subsection 4, Divisions 1 through 5 of the Income Tax Act, each of the amounts into which 690,000 yen is divided, pursuant to the provisions of Cabinet Order, between an amount pertaining to business income and an amount pertaining to miscellaneous income. In this case, each of those amounts is limited to the gross revenue pertaining to business income or the gross revenue pertaining to miscellaneous income (excluding that pertaining to public pensions, etc. prescribed in Article 35, paragraph (3) of that Act) for that year.

Where an individual who is a partner who has concluded a limited liability business partnership agreement prescribed in Article 3, paragraph (1) of the Limited Liability Partnership Act (Act No. 40 of 2005) (referred to in this Article as a "partnership contract") has, in any year, real estate income, business income, or timber income arising from the business conducted based on that partnership contract (referred to in this Article as a "partnership business"), if there is an amount specified by Cabinet Order as the amount of losses of that income from that partnership business, the amount equivalent to the part of that amount of losses that exceeds the amount calculated, pursuant to the provisions of Cabinet Order, on the basis of the value of the individual's contribution pertaining to that partnership business is not included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income for that year.

An individual who is a partner who has concluded a partnership contract and who files a tax return must attach to the tax return a document stating matters concerning the amount calculated on the basis of the value of the contribution of that individual prescribed in the preceding paragraph and any other matters specified by Order of the Ministry of Finance; provided, however, that this does not apply where, even if a tax return without that attachment has been filed, the district director finds that there was an unavoidable reason for the absence of the attachment and the document is submitted.

An individual who is a partner who has concluded a partnership contract must, except when filing the tax return referred to in the preceding paragraph, submit to the district director, pursuant to the provisions of Order of the Ministry of Finance, the document referred to in that paragraph pertaining to the real estate income, business income, or timber income from the partnership business during that year, by March 15 of the following year.

Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).