①From 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)".

②The 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):

③With 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".

④With 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".

⑤Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).

①Where an individual has made a donation related to political activities prescribed in Article 4, paragraph (4) of the Political Funds Control Act (Act No. 194 of 1948) (excluding a donation that would violate the provisions of that Act, a donation that is found to confer a special benefit on the person who made it, and a donation made by a candidate for public office (meaning a candidate for public office prescribed in Article 3, paragraph (4) of that Act) to a specified political party branch (meaning, among the branches of political parties prescribed in paragraph (2) of that Article that are established for each electoral district prescribed in Article 12 of the Public Offices Election Act (Act No. 100 of 1950) or for each area in which an election is held, a branch whose representative is that candidate for public office); referred to as a "donation related to political activities" in the following paragraph) within the period from the effective date of the Act Partially Amending the Political Funds Control Act (Act No. 4 of 1994) to December 31, 2029 (referred to as the "designated period" in the following paragraph), out of the expenditures pertaining to the donation, those made to the following organizations (for expenditures pertaining to donations to an organization listed in item (i) or item (ii), excluding those expenditures where the provisions of the following paragraph are applied to income tax for the year in which they were expended, and for expenditures pertaining to donations to an organization listed in item (iv), (b), limited to those made during the year that includes the day on which a notification was filed, pursuant to the provisions of Articles 86 through 86-4 of the Public Offices Election Act, for the person recommended or supported by that organization as a candidate referred to in (b) of that item, and during the preceding year) which have been reported in a report under the provisions of Article 12 or Article 17 of the Political Funds Control Act, and those made in connection with the election campaign for public office to a person for whom a notification was filed, pursuant to the provisions of Article 86, Article 86-3 or Article 86-4 of the Public Offices Election Act, as a candidate for that public office prescribed in item (iv), (a), which have been reported in a report under the provisions of Article 189 of that Act, are deemed to be specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act, and the provisions of that Act apply.

②With respect to expenditures pertaining to donations related to political activities to an organization listed in item (i) or item (ii) of the preceding paragraph, expended by an individual within the designated period, which have been reported in a report under the provisions of Article 12 or Article 17 of the Political Funds Control Act (hereinafter referred to in this paragraph as "donations to political parties, etc."), where the total amount of donations to political parties, etc. expended during the year (where the amount obtained by adding to that total amount the amount of specified donations, etc. expended during the year (meaning the sum of the amount of specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act, the amount of those deemed to be specified donations pursuant to the provisions of the preceding paragraph, the amount of donations for specified non-profit activities prescribed in paragraph (2) of the following Article, and the amount specified by Cabinet Order prescribed in Article 41-18-4, paragraph (1) as the amount required for the acquisition of deductible specified new shares prescribed in that paragraph; hereinafter the same applies in this paragraph) exceeds the amount equivalent to 40 percent of the sum of the amount of gross income, the amount of retirement income and the amount of timber income of the individual for that year, the balance after deducting the amount of the specified donations, etc. from that amount equivalent to 40 percent) exceeds 2,000 yen (where there is an amount of specified donations, etc. expended during the year, the balance after deducting the amount of the specified donations, etc. from 2,000 yen), the amount equivalent to 30 percent of the excess amount (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) is deducted from the amount of income tax for that year. In this case, if the amount to be deducted exceeds the amount equivalent to 25 percent of the amount of income tax of the individual for that year, the amount to be deducted is limited to that amount equivalent to 25 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down).

③The provisions of the preceding paragraph apply only where the tax return contains a statement concerning the deduction with regard to the amount to be deducted under the provisions of that paragraph and, pursuant to the provisions of Order of the Ministry of Finance, has attached to it a written statement concerning the calculation of that amount and documents evidencing the amounts forming the basis of that calculation and other matters.

④The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraph (2). In this case, the phrase "credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "credit under the preceding paragraph and Article 41-18, paragraph (2) (Special Income Tax Credit Where a Donation Related to Political Activities Is Made) of the Act on Special Measures Concerning Taxation", and the phrase "the amount allowed as a credit" is deemed to be replaced with "the total of the amounts allowed as these credits".

⑤With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (2) are applied to income tax for the year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-18, paragraph (2) (Special Income Tax Credit Where a Donation Related to Political Activities Is Made) of the Act on Special Measures Concerning Taxation".

⑥Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (2).