Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid
第三十八条（特定一般用医薬品等購入費を支払った場合の医療費控除の特例に関する経過措置）
The provisions of Article 41-17 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2)) apply to income tax for 2022 and subsequent years, and the provisions then in force continue to govern income tax for 2021 and prior years.
新租税特別措置法第四十一条の十七（第二項に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
The provisions of Article 41-17 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (4)) apply in the case where a final return for income tax for 2021 or subsequent years is filed on or after January 1, 2022, and the provisions then in force continue to govern the case where a final return was filed before that date and the case where a final return for income tax for 2020 or prior years is filed on or after that date.
新租税特別措置法第四十一条の十七（第四項に係る部分に限る。）の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。