Article 41-17Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid
第四十一条の十七（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）
From the perspective of promoting the use of over-the-counter drugs, etc. (meaning drugs 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 over-the-counter drugs prescribed in item (iv) of that paragraph; hereinafter the same applies through paragraph (3)) that are particularly highly substitutable for drugs provided as medical treatment benefits pursuant to 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 the Act on Assurance of Medical Care for Elderly People; hereinafter the same applies in this paragraph) (referred to as "drugs for medical care" in item (i) of the following paragraph), and of over-the-counter drugs, etc. whose use is found to be remarkably highly effective in rationalizing the cost of medical care benefits under medical insurance (meaning the costs required for medical treatment benefits under the provisions of the medical insurance Acts, etc.; the same applies in the items of the following paragraph), where a resident has paid, during the period from January 1, 2017 to December 31, 2026, the cost of purchasing specified over-the-counter drugs, etc. for the resident or for the resident's spouse or other relative whose living expenses are paid from the same resources as the resident, and the resident has undertaken during that year an initiative specified by Cabinet Order as an initiative for the maintenance and promotion of health and the prevention of disease, the resident may, at the resident's option, with regard to the medical expense deduction prescribed in Article 73, paragraph (3) of the Income Tax Act for that year, apply the provisions of paragraph (1) of that Article, deeming the phrase "each year" in that paragraph to be replaced with "each year from 2017 to 2026", the phrase "medical expenses for" to be replaced with "the cost of purchasing specified over-the-counter drugs, etc. prescribed in Article 41-17, paragraph (1) (Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid) of the Act on Special Measures Concerning Taxation for", the phrase "those medical expenses" to be replaced with "that cost of purchasing specified over-the-counter drugs, etc.", the phrase "the amount equivalent to 5 percent of the sum of the amount of gross income, the amount of retirement income and the amount of timber income of the resident for that year (or 100,000 yen, if that amount exceeds 100,000 yen)" to be replaced with "12,000 yen", and the phrase "2,000,000 yen" to be replaced with "88,000 yen". In this case, the phrase "paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "paragraph (1) (including as applied pursuant to the provisions of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation)".
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（次項第一号において「医療用薬剤」という。）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。以下第三項までにおいて同じ。）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。次項各号において同じ。）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、居住者が平成二十九年一月一日から令和八年十二月三十一日までの間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居住者がその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その年分の所得税法第七十三条第三項に規定する医療費控除については、その者の選択により、同条第一項中「各年」とあるのは「平成二十九年から令和八年までの各年」と、「医療費を」とあるのは「租税特別措置法第四十一条の十七第一項（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）に規定する特定一般用医薬品等購入費を」と、「医療費の」とあるのは「特定一般用医薬品等購入費の」と、「その居住者のその年分の総所得金額、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（当該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、同項の規定を適用することができる。この場合において、同条第三項中「第一項」とあるのは、「第一項（租税特別措置法第四十一条の十七第一項の規定により適用する場合を含む。）」とする。
The cost of purchasing specified over-the-counter drugs, etc. prescribed in the preceding paragraph means the consideration for the purchase of over-the-counter drugs, etc. that are the following pharmaceuticals (meaning pharmaceuticals prescribed in Article 2, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices; hereinafter the same applies in this paragraph):
among the following pharmaceuticals, those specified by Cabinet Order as being particularly highly substitutable for drugs for medical care (excluding pharmaceuticals whose use is found to be of low effectiveness in rationalizing the cost of medical care benefits under medical insurance):
a pharmaceutical whose active ingredients, quantity, administration, dosage, indications, effects, etc. are, at the time of the application for approval of its manufacturing and marketing (meaning an application for approval of the manufacturing and marketing referred to in Article 14, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices under the provisions of paragraph (3) of that Article, or an application for approval of having the manufacturing and marketing referred to in Article 19-2, paragraph (1) of that Act carried out under the provisions of Article 14, paragraph (3) of that Act as applied mutatis mutandis pursuant to Article 19-2, paragraph (5) of that Act; the same applies in (b) and the following item), clearly different from those of pharmaceuticals that have already been granted the approval under Article 14 or Article 19-2 of that Act;
a pharmaceutical whose active ingredients, quantity, administration, dosage, indications, effects, etc. are found, at the time of the application for approval of its manufacturing and marketing, to be identical to those of a pharmaceutical listed in (a).
among pharmaceuticals found, at the time of the application for approval of their manufacturing and marketing, to have indications or effects of the same kind as those of a pharmaceutical listed in the preceding item (excluding the pharmaceuticals listed in that item), those specified by Cabinet Order as being found to be remarkably highly effective in rationalizing the cost of medical care benefits under medical insurance through their use.
With regard to the application of the provisions of the preceding paragraph in the case where the provisions of paragraph (1) are applied to the payment of the consideration for the purchase of over-the-counter drugs, etc. by the resident referred to in that paragraph made within the period from January 1, 2022 to the date specified by Cabinet Order within the period from that day to December 30, 2026, the phrase "particularly highly substitutable for drugs for medical care (excluding pharmaceuticals whose use is found to be of low effectiveness in rationalizing the cost of medical care benefits under medical insurance)" in item (i) of that paragraph is deemed to be replaced with "particularly highly substitutable for drugs for medical care".
With regard to the application of the provisions of Article 120, paragraphs (4) and (5) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of that Act) in the case where the provisions of Article 73 of that Act are applied pursuant to the provisions of paragraph (1), the phrase "the following documents" in Article 120, paragraph (4) of that Act is deemed to be replaced with "a written statement stating the name of the initiative prescribed in Article 41-17, paragraph (1) (Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid) of the Act on Special Measures Concerning Taxation that the resident undertook during that year (referred to as the "initiative" in the following paragraph), the amount of the cost of purchasing specified over-the-counter drugs, etc. prescribed in paragraph (1) of that Article (referred to as the "cost of purchasing specified over-the-counter drugs, etc." in the following paragraph) that forms the basis for calculating the amount of the medical expense deduction to be taken as stated in the return, and other matters specified by Order of the Ministry of Finance", the phrase "the document set forth in item (i) of the preceding paragraph" in paragraph (5) of that Article is deemed to be replaced with "a document evidencing that the resident undertook during that year the initiative stated in the written statement prescribed in the preceding paragraph (limited to one stating the name of the resident, the year in which the resident undertook the initiative, and other matters specified by Order of the Ministry of Finance), and that written statement", the phrase "the medical expenses" is deemed to be replaced with "the cost of purchasing specified over-the-counter drugs, etc.", the phrase "documents evidencing" is deemed to be replaced with "documents (limited to those that make clear, of the amount received, the amount falling under the cost of purchasing specified over-the-counter drugs, etc.) evidencing", and the phrase "that document" is deemed to be replaced with "these documents".
第一項の規定により所得税法第七十三条の規定を適用する場合における同法第百二十条第四項及び第五項（これらの規定を同法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定の適用については、同法第百二十条第四項中「次に掲げる書類」とあるのは「当該居住者がその年中に行つた租税特別措置法第四十一条の十七第一項（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）に規定する取組（次項において「取組」という。）の名称、当該申告書に記載した医療費控除を受ける金額の計算の基礎となる同条第一項に規定する特定一般用医薬品等購入費（次項において「特定一般用医薬品等購入費」という。）の額その他の財務省令で定める事項の記載がある明細書」と、同条第五項中「前項第一号に掲げる書類」とあるのは「前項に規定する明細書に記載された取組につき当該居住者がその年中にその取組を行つたことを明らかにする書類（当該居住者の氏名、当該居住者が当該取組を行つた年その他の財務省令で定める事項の記載があるものに限る。）及び当該明細書」と、「医療費に」とあるのは「特定一般用医薬品等購入費に」と、「証する書類」とあるのは「証する書類（その領収をした金額のうち、特定一般用医薬品等購入費に該当するものの金額が明らかにされているものに限る。）」と、「当該書類」とあるのは「これらの書類」とする。
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).