Supplementary Provisions, Article 4-5Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid
第四条の五（特定一般用医薬品等購入費を支払つた場合の医療費控除の特例）
Changes on (Act No. 2 of 2026)
A prefecture, limited to individual prefectural inhabitant tax for each fiscal year from fiscal year 2018 to fiscal year 2027, from the viewpoint of promoting the use of over-the-counter drugs, etc. (meaning the pharmaceuticals requiring guidance prescribed in Article 4, paragraph (5), item (iii) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices (Act No. 145 of 1960) and the over-the-counter pharmaceuticals prescribed in item (iv) of that paragraph; the same applies hereinafter in this paragraph and paragraph (3)) that are particularly highly substitutable for drugs provided as benefits for medical treatment under the provisions of the medical insurance Acts, etc. (meaning the medical insurance Acts prescribed in Article 7, paragraph (1) of the Act on Assurance of Medical Care for Elderly People and that Act; the same applies hereinafter in this paragraph and paragraph (3)), and over-the-counter drugs, etc. that are recognized as having a markedly high effect, through their use, of optimizing the cost of medical care benefits under medical insurance (meaning the expenses required for benefits for medical treatment under the provisions of the medical insurance Acts, etc.; the same applies in that paragraph), may, in the case where a person liable for the income levy has paid, in the previous year, the cost of purchasing specified over-the-counter medicines, etc. (meaning the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (3)) for the person or for a spouse or other relative who shares the same livelihood with the person, and that person liable for the income levy has, in the previous year, undertaken initiatives specified by Cabinet Order as efforts to maintain and promote health and prevent disease, at the election of that person, with regard to the deduction under Article 34, paragraph (1) (limited to the part relating to item (ii)) for the previous year's gross income, amount of retirement income and amount of timber income, apply that paragraph (limited to the part relating to that item) by deeming "in the previous year" in that item to be replaced with "in the previous year (limited to each year from 2017 to 2026)", "the medical expenses (meaning the amount specified by Cabinet Order as recognized to be normally necessary, among the consideration for medical examination or treatment by a physician or dentist, the purchase of pharmaceuticals necessary for treatment or recuperation, and other medical care or provision of personal services related thereto" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. (meaning the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation", "the medical expenses paid" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. paid", "the amount equivalent to five percent of the total of the gross income, the amount of retirement income and the amount of timber income for the previous year (or 100,000 yen, where that amount exceeds 100,000 yen)" to be replaced with "12,000 yen", and "2,000,000 yen" to be replaced with "88,000 yen". In this case, with regard to the application of Article 34, paragraph (6), "item (ii) of that paragraph" in that paragraph is deemed to be replaced with "item (ii) of that paragraph (including where applied with replaced terms pursuant to Article 4-5, paragraph (1) of the Supplementary Provisions)", and "item (iii) of that paragraph" is deemed to be replaced with "paragraph (1), item (iii)".
道府県は、平成三十年度から令和九年度までの各年度分の個人の道府県民税に限り、医療保険各法等（高齢者の医療の確保に関する法律第七条第一項に規定する医療保険各法及び高齢者の医療の確保に関する法律をいう。以下この項及び第三項において同じ。）の規定により療養の給付として支給される薬剤との代替性が特に高い一般用医薬品等（医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第五項第三号に規定する要指導医薬品及び同項第四号に規定する一般用医薬品をいう。以下この項及び第三項において同じ。）及びその使用による医療保険療養給付費（医療保険各法等の規定による療養の給付に要する費用をいう。同項において同じ。）の適正化の効果が著しく高いと認められる一般用医薬品等の使用を推進する観点から、所得割の納税義務者が前年中に自己又は自己と生計を一にする配偶者その他の親族に係る特定一般用医薬品等購入費（租税特別措置法第四十一条の十七第一項に規定する特定一般用医薬品等購入費をいう。第三項において同じ。）を支払つた場合において当該所得割の納税義務者が前年中に健康の保持増進及び疾病の予防への取組として政令で定める取組を行つているときにおける前年の総所得金額、退職所得金額及び山林所得金額に係る第三十四条第一項（第二号に係る部分に限る。）の規定による控除については、その者の選択により、同号中「前年中」とあるのは「前年（平成二十九年から令和八年までの各年に限る。）中」と、「医療費（医師又は歯科医師による診療又は治療、治療又は療養に必要な医薬品の購入その他医療又はこれに関連する人的役務の提供の対価のうち通常必要であると認められるものとして政令で定めるもの」とあるのは「特定一般用医薬品等購入費（租税特別措置法第四十一条の十七第一項に規定する特定一般用医薬品等購入費」と、「医療費の」とあるのは「特定一般用医薬品等購入費の」と、「前年の総所得金額、退職所得金額及び山林所得金額の合計額の百分の五に相当する金額（その金額が十万円を超える場合には、十万円）」とあるのは「一万二千円」と、「二百万円」とあるのは「八万八千円」として、同項（同号に係る部分に限る。）の規定を適用することができる。この場合における同条第六項の規定の適用については、同項中「同項第二号」とあるのは「同項第二号（附則第四条の五第一項の規定により読み替えて適用する場合を含む。）」と、「同項第三号」とあるのは「第一項第三号」とする。
The technical replacement of terms necessary where Article 34, paragraph (1) (limited to the part relating to item (ii)) is applied pursuant to the preceding paragraph, and other matters necessary for the application of the preceding paragraph, are specified by Cabinet Order.
Changes on (Act No. 2 of 2026)
A municipality, limited to individual municipal inhabitant tax for each fiscal year from fiscal year 2018 to fiscal year 2027, from the viewpoint of promoting the use of over-the-counter drugs, etc. that are particularly highly substitutable for drugs provided as benefits for medical treatment under the provisions of the medical insurance Acts, etc., and over-the-counter drugs, etc. that are recognized as having a markedly high effect, through their use, of optimizing the cost of medical care benefits under medical insurance, may, in the case where a person liable for the income levy has paid, in the previous year, the cost of purchasing specified over-the-counter medicines, etc. for the person or for a spouse or other relative who shares the same livelihood with the person, and that person liable for the income levy has, in the previous year, undertaken initiatives specified by Cabinet Order as efforts to maintain and promote health and prevent disease, at the election of that person, with regard to the deduction under Article 314-2, paragraph (1) (limited to the part relating to item (ii)) for the previous year's gross income, amount of retirement income and amount of timber income, apply that paragraph (limited to the part relating to that item) by deeming "in the previous year" in that item to be replaced with "in the previous year (limited to each year from 2017 to 2026)", "the medical expenses (meaning the amount specified by Cabinet Order as recognized to be normally necessary, among the consideration for medical examination or treatment by a physician or dentist, the purchase of pharmaceuticals necessary for treatment or recuperation, and other medical care or provision of personal services related thereto" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. (meaning the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation", "the medical expenses paid" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. paid", "the amount equivalent to five percent of the total of the gross income, the amount of retirement income and the amount of timber income for the previous year (or 100,000 yen, where that amount exceeds 100,000 yen)" to be replaced with "12,000 yen", and "2,000,000 yen" to be replaced with "88,000 yen". In this case, with regard to the application of Article 314-2, paragraph (6), "item (ii) of that paragraph" in that paragraph is deemed to be replaced with "item (ii) of that paragraph (including where applied with replaced terms pursuant to Article 4-5, paragraph (3) of the Supplementary Provisions)", and "item (iii) of that paragraph" is deemed to be replaced with "paragraph (1), item (iii)".
市町村は、平成三十年度から令和九年度までの各年度分の個人の市町村民税に限り、医療保険各法等の規定により療養の給付として支給される薬剤との代替性が特に高い一般用医薬品等及びその使用による医療保険療養給付費の適正化の効果が著しく高いと認められる一般用医薬品等の使用を推進する観点から、所得割の納税義務者が前年中に自己又は自己と生計を一にする配偶者その他の親族に係る特定一般用医薬品等購入費を支払つた場合において当該所得割の納税義務者が前年中に健康の保持増進及び疾病の予防への取組として政令で定める取組を行つているときにおける前年の総所得金額、退職所得金額及び山林所得金額に係る第三百十四条の二第一項（第二号に係る部分に限る。）の規定による控除については、その者の選択により、同号中「前年中」とあるのは「前年（平成二十九年から令和八年までの各年に限る。）中」と、「医療費（医師又は歯科医師による診療又は治療、治療又は療養に必要な医薬品の購入その他医療又はこれに関連する人的役務の提供の対価のうち通常必要であると認められるものとして政令で定めるもの」とあるのは「特定一般用医薬品等購入費（租税特別措置法第四十一条の十七第一項に規定する特定一般用医薬品等購入費」と、「医療費の」とあるのは「特定一般用医薬品等購入費の」と、「前年の総所得金額、退職所得金額及び山林所得金額の合計額の百分の五に相当する金額（その金額が十万円を超える場合には、十万円）」とあるのは「一万二千円」と、「二百万円」とあるのは「八万八千円」として、同項（同号に係る部分に限る。）の規定を適用することができる。この場合における同条第六項の規定の適用については、同項中「同項第二号」とあるのは「同項第二号（附則第四条の五第三項の規定により読み替えて適用する場合を含む。）」と、「同項第三号」とあるのは「第一項第三号」とする。
The technical replacement of terms necessary where Article 314-2, paragraph (1) (limited to the part relating to item (ii)) is applied pursuant to the preceding paragraph, and other matters necessary for the application of the preceding paragraph, are specified by Cabinet Order.
前項の規定により第三百十四条の二第一項（第二号に係る部分に限る。）の規定を適用する場合に必要な技術的読替えその他前項の規定の適用に関し必要な事項は、政令で定める。
over-the-counter drugs, etc.machine translation
「一般用医薬品等」
Pharmaceuticals requiring guidance (要指導医薬品) as defined in Article 4, paragraph 5, item 3 of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, and over-the-counter drugs (一般用医薬品) as defined in item 4 of that paragraph, whose purchase costs Article 4-5 of the supplementary provisions (附則) lets a taxpayer of the income levy (所得割) choose to deduct in place of medical expenses.
Defined inSupplementary Provisions, Article 4-5, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 4-5, paragraph (3)
medical insurance Acts, etc.machine translation
「医療保険各法等」
The medical insurance Acts (医療保険各法) referred to in Article 7, paragraph (1) of the Act on Assurance of Medical Care for Elderly People, together with that Act itself.
Defined inSupplementary Provisions, Article 4-5, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 4-5, paragraph (3)
cost of medical care benefits under medical insurancemachine translation
「医療保険療養給付費」
The cost of the medical care benefits (療養の給付) provided under the medical insurance Acts, etc. (医療保険各法等).
Defined inSupplementary Provisions, Article 4-5, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4-5, paragraph (3)
cost of purchasing specified over-the-counter medicines, etc.machine translation
「特定一般用医薬品等購入費」
The cost of purchasing specified over-the-counter medicines, etc. referred to in Article 41-17, paragraph 1 of the Act on Special Measures Concerning Taxation, for over-the-counter medicines, etc. (一般用医薬品等) that are especially good substitutes for the drugs given as medical care benefits under the medical insurance laws, which an income levy (所得割) taxpayer who took steps to maintain health and prevent disease of a kind a Cabinet Order (政令) sets may choose to deduct in place of medical expenses.
Defined inSupplementary Provisions, Article 4-5, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4-5, paragraph (3)