Article 42Base Amount for Calculating High-Cost Medical Expenses

一a person other than those listed in the following item through item (v): the total sum of 85,800 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 286,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (1) (or 286,000 yen, if that cost is less than 286,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case where the number of months in which high-cost medical expenses (limited to those under paragraphs (1) through (4) of that Article) have already been paid within 12 months on or before the month in which that medical treatment was received is three or more (hereinafter referred to as a "case of repeated high-cost medical expenses" in this Article and paragraph (1) of the following Article), the amount is 44,400 yen.

二an insured person whose standard monthly remuneration for the month in which the medical treatment was received is 830,000 yen or more, or a dependent of such a person: the total sum of 270,300 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 901,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (1) (or 901,000 yen, if that cost is less than 901,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 140,100 yen.

三an insured person whose standard monthly remuneration for the month in which the medical treatment was received is 530,000 yen or more and less than 830,000 yen, or a dependent of such a person: the total sum of 179,100 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 597,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (1) (or 597,000 yen, if that cost is less than 597,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 93,000 yen.

四an insured person whose standard monthly remuneration for the month in which the medical treatment was received is less than 280,000 yen, or a dependent of such a person (excluding those listed in the following item): 61,500 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 44,400 yen.

五a person exempt from municipal inhabitant tax (meaning a person on whom municipal inhabitant tax under the provisions of the Local Tax Act (Act No. 226 of 1950) for the fiscal year that includes the month in which the medical treatment was received (the previous fiscal year, if the month in which the medical treatment was received is from April through July) (including special ward inhabitant tax under the provisions of that Act, and excluding the income levy imposed pursuant to Article 328 of that Act; the same applies in paragraph (10), item (ii), paragraph (11), item (iv) and Article 43-3, paragraph (1), item (v)) is not imposed (including a person exempted from that municipal inhabitant tax as provided by a municipal ordinance, and excluding a person who does not have an address in the area where that Act is in force on the assessment date of that municipal inhabitant tax); the same applies in paragraph (3), item (v)) who is an insured person or a dependent thereof, or an insured person or a dependent thereof who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who, in the month in which the medical treatment was received, are persons requiring public assistance (meaning a person requiring public assistance prescribed in Article 6, paragraph (2) of the Public Assistance Act (Act No. 144 of 1950); the same applies hereinafter in this Article) (excluding those listed in item (ii) or item (iii)): 36,900 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 24,600 yen.

一an insured person other than those listed in the following item through item (v): the total sum of 42,900 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 143,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (2) (or 143,000 yen, if that cost is less than 143,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 22,200 yen.

二an insured person listed in item (ii) of the preceding paragraph: the total sum of 135,150 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 450,500 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (2) (or 450,500 yen, if that cost is less than 450,500 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 70,050 yen.

三an insured person listed in item (iii) of the preceding paragraph: the total sum of 89,550 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 298,500 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (2) (or 298,500 yen, if that cost is less than 298,500 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 46,500 yen.

四an insured person listed in item (iv) of the preceding paragraph: 30,750 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 22,200 yen.

五an insured person listed in item (v) of the preceding paragraph: 18,450 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 12,300 yen.

一a person other than those listed in the following item through item (vi): 61,500 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 44,400 yen.

二a person to whom the provisions of Article 74, paragraph (1), item (iii) of the Act apply who is an insured person whose standard monthly remuneration for the month in which the medical treatment was received is 830,000 yen or more, or a dependent of such a person: the total sum of 270,300 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 901,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (3) (or 901,000 yen, if that cost is less than 901,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 140,100 yen.

三a person to whom the provisions of Article 74, paragraph (1), item (iii) of the Act apply who is an insured person whose standard monthly remuneration for the month in which the medical treatment was received is 530,000 yen or more and less than 830,000 yen, or a dependent of such a person: the total sum of 179,100 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 597,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (3) (or 597,000 yen, if that cost is less than 597,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 93,000 yen.

四a person to whom the provisions of Article 74, paragraph (1), item (iii) of the Act apply who is an insured person whose standard monthly remuneration for the month in which the medical treatment was received is less than 530,000 yen, or a dependent of such a person: the total sum of 85,800 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 286,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (3) (or 286,000 yen, if that cost is less than 286,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 44,400 yen.

五an insured person who is a person exempt from municipal inhabitant tax or a dependent thereof, or an insured person or a dependent thereof who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who, in the month in which the medical treatment was received, are persons requiring public assistance (excluding those listed in the preceding three items or the following item): 25,700 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 24,600 yen.

六an insured person where the insured person and all of the dependents thereof have no Income in Each Class prescribed in Article 2, paragraph (1), item (xxii) of the Income Tax Act (Act No. 33 of 1965) relating to the gross income and the amount of timber income prescribed in Article 313, paragraph (1) of the Local Tax Act for municipal inhabitant tax under the provisions of that Act (including special ward inhabitant tax under the provisions of that Act; the same applies in paragraph (12), item (v) and Article 43-3, paragraph (2), item (vi)) for the fiscal year that includes the month in which the medical treatment was received (the previous fiscal year, if the month in which the medical treatment was received is from April through July) (with respect to a person who receives a public pension or retirement package prescribed in Article 35, paragraph (2) of the Income Tax Act, the gross income calculated by applying the provisions of paragraph (4) of that Article with the phrase "the amount that each of the following items prescribes for the category of case set forth in the item" in that paragraph deemed to be replaced with "826,500 yen", and where salary income prescribed in Article 28, paragraph (1) of that Act is included in the gross income, with respect to that salary income, the amount obtained by deducting 100,000 yen from the amount calculated pursuant to the provisions of paragraph (2) of that Article (or zero, if that amount is less than zero); the same applies in paragraph (12), item (v) and Article 43-3, paragraph (2), item (vi)) and no amount of income calculated separately from other income (meaning the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions of the Local Tax Act (if Article 35-2-6, paragraph (8) or paragraph (11) of the Supplementary Provisions of that Act applies, the amount after that application), the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions of that Act, the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions of that Act (if the provisions of Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), Article 35-3, paragraph (1) or Article 36 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) apply, the amount after deducting the amount to be deducted, by the application of those provisions, from the amount of long-term capital gains prescribed in Article 31, paragraph (1) of that Act), the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions of the Local Tax Act (if the provisions of Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1) or Article 36 of the Act on Special Measures Concerning Taxation apply, the amount after deducting the amount to be deducted, by the application of those provisions, from the amount of short-term capital gains prescribed in Article 32, paragraph (1) of that Act), the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions of the Local Tax Act (if Article 35-3, paragraph (15) of the Supplementary Provisions of that Act applies, the amount after that application), the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions of that Act (if Article 35-2-6, paragraph (11) or Article 35-3, paragraph (13) or (15) of the Supplementary Provisions of that Act applies, the amount after that application), the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions of that Act (if Article 35-4-2, paragraph (7) of the Supplementary Provisions of that Act applies, the amount after that application), the amount of interest, etc. subject to the special provisions prescribed in Article 8, paragraph (2) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962) (including as applied mutatis mutandis pursuant to Article 12, paragraph (5) and Article 16, paragraph (2) of that Act), the amount of dividends, etc. subject to the special provisions prescribed in Article 8, paragraph (4) of that Act (including as applied mutatis mutandis pursuant to Article 12, paragraph (6) and Article 16, paragraph (3) of that Act), the amount of interest, etc. subject to a tax treaty prescribed in Article 3-2-2, paragraph (10) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969), and the amount of dividends, etc. subject to a tax treaty prescribed in paragraph (12) of that Article; the same applies in paragraph (12), item (v) and Article 43-3, paragraph (2), item (vi)), or a dependent of that insured person, or an insured person or a dependent thereof who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who, in the month in which the medical treatment was received, are persons requiring public assistance (excluding those listed in items (ii) through (iv)): 15,700 yen.

一a person listed in item (i) of the preceding paragraph: 30,750 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 22,200 yen.

二a person listed in item (ii) of the preceding paragraph: the total sum of 135,150 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 450,500 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total amount prescribed in Article 41, paragraph (4) (or 450,500 yen, if that cost is less than 450,500 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 70,050 yen.

三a person listed in item (iii) of the preceding paragraph: the total sum of 89,550 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 298,500 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total amount prescribed in Article 41, paragraph (4) (or 298,500 yen, if that cost is less than 298,500 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 46,500 yen.

四a person listed in item (iv) of the preceding paragraph: the total sum of 42,900 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 143,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total amount prescribed in Article 41, paragraph (4) (or 143,000 yen, if that cost is less than 143,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 22,200 yen.

五a person listed in item (v) of the preceding paragraph: 12,850 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 12,300 yen.

六a person listed in item (vi) of the preceding paragraph: 7,850 yen.

一a person listed in paragraph (3), item (i): 22,000 yen;

二a person listed in paragraph (3), item (v): 11,000 yen;

三a person listed in paragraph (3), item (vi): 8,000 yen.

一in a case other than those listed in the following item and item (iii): the total sum of 85,800 yen (42,900 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 286,000 yen from the cost of the treatment subject to specified benefits prescribed in Article 41, paragraph (6) relating to the amounts listed in paragraph (1), item (i), (a) through (f) of that Article, calculated as provided by Order of the Ministry of Health, Labour and Welfare (or 286,000 yen, if that cost is less than 286,000 yen (143,000 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this item)) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more);

二in the case of the treatment subject to specified benefits in the preceding item that is received on or after the month following the month that includes the day on which the person reaches the age of 70 and is inpatient treatment (meaning the medical treatment listed in Article 63, paragraph (1), item (v) of the Act (including the medical treatment listed in items (i) through (iii) of that paragraph accompanying that treatment); the same applies in the following paragraph and paragraph (8), item (ii)): 61,500 yen (30,750 yen for that relating to medical treatment under the special rule on reaching age 75);

三in the case of the treatment subject to specified benefits in item (i) that is received on or after the month following the month that includes the day on which the person reaches the age of 70 and is outpatient treatment: 22,000 yen (11,000 yen for that relating to medical treatment under the special rule on reaching age 75).

一in a case other than those listed in the following item and item (iii): the amount specified in each of (a) through (e) in accordance with the category of persons listed in (a) through (e) below:

イa person listed in paragraph (1), item (i): the total sum of 85,800 yen (42,900 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 286,000 yen from the cost of the treatment subject to specified disease benefits, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the amounts listed in Article 41, paragraph (1), item (i), (a) through (f) (or 286,000 yen, if that cost is less than 286,000 yen (143,000 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this (a))) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case where the number of months in which high-cost medical expenses (limited to those paid pursuant to paragraph (7) of that Article for inpatient treatment received from the same hospital or clinic by the insured person or dependent who received the treatment subject to specified disease benefits (limited to inpatient treatment)) have already been paid within 12 months on or before the month in which that treatment subject to specified disease benefits (limited to inpatient treatment) was received is three or more (hereinafter referred to as a "case of repeated high-cost medical expenses for treatment subject to specified disease benefits" in this paragraph), the amount is 44,400 yen (22,200 yen for that relating to medical treatment under the special rule on reaching age 75).

ロa person listed in paragraph (1), item (ii): the total sum of 270,300 yen (135,150 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 901,000 yen from the cost of the treatment subject to specified disease benefits, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the amounts listed in Article 41, paragraph (1), item (i), (a) through (f) (or 901,000 yen, if that cost is less than 901,000 yen (450,500 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this (b))) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 140,100 yen (70,050 yen for that relating to medical treatment under the special rule on reaching age 75).

ハa person listed in paragraph (1), item (iii): the total sum of 179,100 yen (89,550 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 597,000 yen from the cost of the treatment subject to specified disease benefits, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the amounts listed in Article 41, paragraph (1), item (i), (a) through (f) (or 597,000 yen, if that cost is less than 597,000 yen (298,500 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this (c))) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 93,000 yen (46,500 yen for that relating to medical treatment under the special rule on reaching age 75).

ニa person listed in paragraph (1), item (iv): 61,500 yen (30,750 yen for that relating to medical treatment under the special rule on reaching age 75); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 44,400 yen (22,200 yen for that relating to medical treatment under the special rule on reaching age 75).

ホa person listed in paragraph (1), item (v): 36,900 yen (18,450 yen for that relating to medical treatment under the special rule on reaching age 75); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 24,600 yen (12,300 yen for that relating to medical treatment under the special rule on reaching age 75).

二in the case of treatment subject to specified disease benefits that is received on or after the month following the month that includes the day on which the person reaches the age of 70 and is inpatient treatment: the amount specified in each of (a) through (f) in accordance with the category of persons listed in (a) through (f) below:

イa person listed in paragraph (3), item (i): 61,500 yen (30,750 yen for that relating to medical treatment under the special rule on reaching age 75); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 44,400 yen (22,200 yen for that relating to medical treatment under the special rule on reaching age 75).

ロa person listed in paragraph (3), item (ii): the total sum of 270,300 yen (135,150 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 901,000 yen from the cost of the treatment subject to specified disease benefits, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the amounts listed in Article 41, paragraph (1), item (i), (a) through (f) (or 901,000 yen, if that cost is less than 901,000 yen (450,500 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this (b))) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 140,100 yen (70,050 yen for that relating to medical treatment under the special rule on reaching age 75).

ハa person listed in paragraph (3), item (iii): the total sum of 179,100 yen (89,550 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 597,000 yen from the cost of the treatment subject to specified disease benefits, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the amounts listed in Article 41, paragraph (1), item (i), (a) through (f) (or 597,000 yen, if that cost is less than 597,000 yen (298,500 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this (c))) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 93,000 yen (46,500 yen for that relating to medical treatment under the special rule on reaching age 75).

ニa person listed in paragraph (3), item (iv): the total sum of 85,800 yen (42,900 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 286,000 yen from the cost of the treatment subject to specified disease benefits, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the amounts listed in Article 41, paragraph (1), item (i), (a) through (f) (or 286,000 yen, if that cost is less than 286,000 yen (143,000 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this (d))) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 44,400 yen (22,200 yen for that relating to medical treatment under the special rule on reaching age 75).

ホa person listed in paragraph (3), item (v): 25,700 yen (12,850 yen for that relating to medical treatment under the special rule on reaching age 75); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 24,600 yen (12,300 yen for that relating to medical treatment under the special rule on reaching age 75).

ヘa person listed in paragraph (3), item (vi): 15,700 yen (7,850 yen for that relating to medical treatment under the special rule on reaching age 75);

三in the case of treatment subject to specified disease benefits that is received on or after the month following the month that includes the day on which the person reaches the age of 70 and is outpatient treatment: the amount specified in each of (a) through (c) in accordance with the category of persons listed in (a) through (c) below (for that relating to medical treatment under the special rule on reaching age 75, the amount obtained by multiplying the amount specified in each of (a) through (c) by 1/2):

イa person listed in paragraph (3), item (i): 22,000 yen;

ロa person listed in paragraph (3), item (v): 11,000 yen;

ハa person listed in paragraph (3), item (vi): 8,000 yen.

一in a case other than those listed in the following item and item (iii): 36,900 yen;

二in the case of the medical treatment prescribed in Article 41, paragraph (8) that is received on or after the month following the month that includes the day on which the person reaches the age of 70 and is inpatient treatment: 15,700 yen;

三in the case of the medical treatment prescribed in Article 41, paragraph (8) that is received on or after the month following the month that includes the day on which the person reaches the age of 70 and is outpatient treatment: 8,000 yen.

一a person other than those listed in the following item: 10,000 yen;

二a person listed in paragraph (1), item (ii) or (iii) (excluding a person who received the medical treatment prescribed in Article 41, paragraph (9) on or after the month following the month that includes the day on which the person reaches the age of 70, and a person who received medical treatment for a disease specified by the Minister of Health, Labour and Welfare as a disease relating to treatment, among the medical treatment prescribed in that paragraph, for which the State is to bear the costs): 20,000 yen.

一a person other than those listed in the following item: 216,000 yen;

二a person exempt from municipal inhabitant tax (meaning a person on whom municipal inhabitant tax under the provisions of the Local Tax Act for the previous fiscal year of the fiscal year that includes the reference date (if, pursuant to paragraph (11) of the following Article, any day from August 1 of the previous year to March 31 is deemed to be the reference date, the fiscal year that includes the day deemed to be the reference date) is not imposed (including a person exempted from that municipal inhabitant tax as provided by a municipal ordinance, and excluding a person who does not have an address in the area where that Act is in force on the assessment date of that municipal inhabitant tax)) who is an insured person, or an insured person who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who are persons requiring public assistance on the reference date: 96,000 yen.

一a person other than those listed in the following item through item (iv): 530,000 yen;

二an insured person whose standard monthly remuneration for the month that includes the reference date is 830,000 yen or more: 1,680,000 yen;

三an insured person whose standard monthly remuneration for the month that includes the reference date is 530,000 yen or more and less than 830,000 yen: 1,110,000 yen;

四a person exempt from municipal inhabitant tax (meaning a person on whom municipal inhabitant tax under the provisions of the Local Tax Act for the previous fiscal year of the fiscal year that includes the reference date (if, pursuant to paragraph (12) of the following Article, any day from August 1 of the previous year to March 31 is deemed to be the reference date, the fiscal year that includes the day deemed to be the reference date) is not imposed (including a person exempted from that municipal inhabitant tax as provided by a municipal ordinance, and excluding a person who does not have an address in the area where that Act is in force on the assessment date of that municipal inhabitant tax); the same applies in item (iv) of the following paragraph) who is an insured person, or an insured person who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who are persons requiring public assistance on the reference date (excluding those listed in the preceding two items): 290,000 yen.

一a person other than those listed in the following item through item (v): 530,000 yen;

二a person to whom the provisions of Article 74, paragraph (1), item (iii) of the Act would apply if the person were to receive benefits for medical treatment on the reference date (hereinafter referred to as a "person to whom item (iii) applies" in the following item and Article 43-3, paragraph (2), items (ii) through (iv)) whose standard monthly remuneration for the month that includes the reference date is 830,000 yen or more: 1,680,000 yen;

三a person to whom item (iii) applies whose standard monthly remuneration for the month that includes the reference date is 530,000 yen or more and less than 830,000 yen: 1,110,000 yen;

四an insured person who is a person exempt from municipal inhabitant tax, or an insured person who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who are persons requiring public assistance on the reference date (excluding those listed in the preceding two items or the following item): 290,000 yen;

五an insured person where the insured person and all of the persons who are dependents of the insured person on the day specified by Order of the Ministry of Health, Labour and Welfare in the month that includes the reference date have no Income in Each Class prescribed in Article 2, paragraph (1), item (xxii) of the Income Tax Act relating to the gross income and the amount of timber income prescribed in Article 313, paragraph (1) of the Local Tax Act for municipal inhabitant tax under the provisions of that Act for the previous fiscal year of the fiscal year that includes the reference date (if, pursuant to paragraph (12) of the following Article, any day from August 1 of the previous year to March 31 is deemed to be the reference date, the fiscal year that includes the day deemed to be the reference date) and no amount of income calculated separately from other income, or an insured person who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who are persons requiring public assistance on the reference date (excluding those listed in item (ii) or item (iii)): 180,000 yen.