The consideration specified by Cabinet Order as prescribed in Article 73, paragraph (2) (Medical Expense Deduction) of the Act is the amount of the portion, out of the consideration for the following, that does not significantly exceed the level generally paid in accordance with the person's medical condition or other circumstances specified by Ministry of Finance Order:
法第七十三条第二項（医療費控除）に規定する政令で定める対価は、次に掲げるものの対価のうち、その病状その他財務省令で定める状況に応じて一般的に支出される水準を著しく超えない部分の金額とする。
diagnosis or treatment by a physician or dentist;
医師又は歯科医師による診療又は治療
the purchase of medicines necessary for treatment or recuperation;
治療又は療養に必要な医薬品の購入
the provision of personal services for admission to a hospital, clinic (including those specified by Ministry of Finance Order as equivalent to it) or midwifery clinic; or
病院、診療所（これに準ずるものとして財務省令で定めるものを含む。）又は助産所へ収容されるための人的役務の提供
treatment by a practitioner prescribed in Article 3-2 (Register) of the Act on Amma-Massage Practitioners, Acupuncturists, and Moxa-cauterists, etc. (Act No. 217 of 1947) (including a person who falls under Article 12-2, paragraph (1) (Persons Who May Engage in Medical-Like Practices) of that Act) or by a judo therapist prescribed in Article 2, paragraph (1) (Definitions) of the Judo Therapists Act (Act No. 19 of 1970);
あん摩マツサージ指圧師、はり師、きゆう師等に関する法律（昭和二十二年法律第二百十七号）第三条の二（名簿）に規定する施術者（同法第十二条の二第一項（医業類似行為を業とすることができる者）の規定に該当する者を含む。）又は柔道整復師法（昭和四十五年法律第十九号）第二条第一項（定義）に規定する柔道整復師による施術
care for recuperation provided by a public health nurse, nurse or assistant nurse;
保健師、看護師又は准看護師による療養上の世話
assistance in childbirth provided by a midwife; or
助産師による分べんの介助
sputum suction, etc. prescribed in Article 2, paragraph (2) (Definitions) of the Certified Social Worker and Certified Care Worker Act (Act No. 30 of 1987) performed by a certified care worker, or a specified act prescribed in Article 10, paragraph (1) (Special Provisions for Certified Specified Act Business Workers) of the Supplementary Provisions of that Act performed by a certified specified act business worker prescribed in that paragraph.
介護福祉士による社会福祉士及び介護福祉士法（昭和六十二年法律第三十号）第二条第二項（定義）に規定する喀痰吸引等又は同法附則第十条第一項（認定特定行為業務従事者に係る特例）に規定する認定特定行為業務従事者による同項に規定する特定行為