Article 67Special Provisions on Calculation of Income from Social Insurance Medical Care Fees
第六十七条（社会保険診療報酬の所得の計算の特例）
Where a medical care corporation has, in any business year (excluding a business year specified by Cabinet Order as a business year in which a corporation to which the provisions of Article 64-4, paragraph (3) of the Corporation Tax Act have been applied carries out operations pertaining to the project for securing emergency medical care, etc. prescribed in that paragraph), an amount to be received for social insurance medical care prescribed in Article 26, paragraph (1), if the amount to be received for that business year is 50,000,000 yen or less and the amount of gross revenue for that business year (limited to the amount specified by Cabinet Order as the amount pertaining to the medical practice or dental practice operated by that medical care corporation) is 70,000,000 yen or less, the amount to be included in deductible expenses as expenses pertaining to that social insurance medical care in calculating the amount of income for that business year is the total of the amounts calculated by dividing the amount to be received into the amounts listed in the left-hand column of the following table and multiplying each of those amounts by the rate listed in the right-hand column of that table.
| The amount of 25,000,000 yen or less | 72 percent |
| The amount exceeding 25,000,000 yen but not exceeding 30,000,000 yen | 70 percent |
| The amount exceeding 30,000,000 yen but not exceeding 40,000,000 yen | 62 percent |
| The amount exceeding 40,000,000 yen but not exceeding 50,000,000 yen | 57 percent |
医療法人が、各事業年度（法人税法第六十四条の四第三項の規定の適用を受けた法人の同項に規定する救急医療等確保事業に係る業務を実施する事業年度として政令で定める事業年度を除く。）において第二十六条第一項に規定する社会保険診療につき支払を受けるべき金額を有する場合において、当該各事業年度の当該支払を受けるべき金額が五千万円以下であり、かつ、当該各事業年度の総収入金額（当該医療法人の営む医業又は歯科医業に係るものとして政令で定める金額に限る。）が七千万円以下であるときは、当該各事業年度の所得の金額の計算上、当該社会保険診療に係る経費として損金の額に算入する金額は、当該支払を受けるべき金額を次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる率を乗じて計算した金額の合計額とする。
| 二千五百万円以下の金額 | 百分の七十二 |
| 二千五百万円を超え三千万円以下の金額 | 百分の七十 |
| 三千万円を超え四千万円以下の金額 | 百分の六十二 |
| 四千万円を超え五千万円以下の金額 | 百分の五十七 |
With regard to the application of the provisions of the preceding paragraph in the case where the medical care corporation referred to in that paragraph calculates the amount listed in Article 72, paragraph (1), item (i) of the Corporation Tax Act, the phrase "50,000,000 yen" in that paragraph is deemed to be replaced with "25,000,000 yen", the phrase "70,000,000 yen" is deemed to be replaced with "35,000,000 yen", the phrase "25,000,000 yen" is deemed to be replaced with "12,500,000 yen", the phrase "30,000,000 yen" is deemed to be replaced with "15,000,000 yen", and the phrase "40,000,000 yen" is deemed to be replaced with "20,000,000 yen".
前項の医療法人が法人税法第七十二条第一項第一号に掲げる金額を計算する場合における前項の規定の適用については、同項中「五千万円」とあるのは「二千五百万円」と、「七千万円」とあるのは「三千五百万円」と、「二千五百万円」とあるのは「千二百五十万円」と、「三千万円」とあるのは「千五百万円」と、「四千万円」とあるのは「二千万円」とする。
The provisions of paragraph (1) do not apply if the final return, etc. does not contain a statement concerning the inclusion in deductible expenses of the expenses prescribed in that paragraph.
Even where a final return, etc. without the statement referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the absence of the statement, apply the provisions of paragraph (1), only if a document containing that statement is submitted.