Article 41-7Special Provisions on Taxation on Additional Benefits, etc. Received by Insured Persons under Health Insurance, etc. Managed by the Japan Health Insurance Association
第四十一条の七（全国健康保険協会が管掌する健康保険等の被保険者が受ける付加的給付等に係る課税の特例）
Income tax is not imposed on the benefits prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Health Insurance Act or Article 3, paragraph (1) of the Supplementary Provisions of the Mariners Insurance Act that an insured person prescribed in those provisions receives from an approved corporation, etc. prescribed in those provisions.
健康保険法附則第四条第一項又は船員保険法附則第三条第一項に規定する被保険者がこれらの規定に規定する承認法人等から支払を受けるこれらの規定に規定する給付については、所得税を課さない。
The amount of money that an insured person prescribed in the preceding paragraph pays to the approved corporation, etc. prescribed in that paragraph pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Health Insurance Act or Article 3, paragraph (3) of the Supplementary Provisions of the Mariners Insurance Act is deemed to be social insurance premiums prescribed in Article 74, paragraph (2) of the Income Tax Act, and the provisions of that Act apply.
前項に規定する被保険者が健康保険法附則第四条第三項又は船員保険法附則第三条第三項の規定により前項に規定する承認法人等に対し支払う金銭の額は、所得税法第七十四条第二項に規定する社会保険料とみなして、同法の規定を適用する。
The amount of money that an employer prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Health Insurance Act or a shipowner prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Mariners Insurance Act has paid to the approved corporation, etc. prescribed in paragraph (1) as expenses for the benefits prescribed in that paragraph is not to be included in the revenue pertaining to the employment income of the insured person prescribed in that paragraph.