①The provisions of Article 120, paragraphs (4) and (5) of the New Income Tax Act as replaced pursuant to the provisions of Article 41-17-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (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 the New Income Tax Act) apply in the case where a final return is filed on or after January 1, 2018, and the provisions then in force continue to govern the case where a final return was filed before that date.

②If a final return for income tax for any year from 2017 to 2019 is filed on or after January 1, 2018, notwithstanding the provisions of Article 120, paragraph (4) of the Income Tax Act Before the 2021 Amendment as replaced pursuant to the provisions of Article 41-17, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the 2021 Amendment Act (referred to as the "Act on Special Measures Concerning Taxation Before the 2021 Amendment" in this paragraph) (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 the Income Tax Act Before the 2021 Amendment; the same applies hereinafter in this paragraph) and the preceding paragraph, the attachment to that return of a document certifying the receipt issued by the person who received 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 Before the 2021 Amendment (referred to as the "cost of purchasing specified over-the-counter medicines, etc." in this paragraph) that serves as the basis for the calculation of the amount of the medical expense deduction under Article 73, paragraph (1) of the Income Tax Act Before the 2021 Amendment stated in that return (limited to a document that clarifies, of the amount received, the amount falling under the cost of purchasing specified over-the-counter medicines, etc.; the same applies hereinafter in this paragraph), or the presentation of that document when filing that return (referred to as "attachment or presentation" in this paragraph), may substitute for the attachment to that return of the written statement prescribed in Article 120, paragraph (4) of the Income Tax Act Before the 2021 Amendment as replaced pursuant to the provisions of paragraph (3) of that Article. In this case, the provisions of Article 120, paragraph (5) of the Income Tax Act Before the 2021 Amendment as replaced pursuant to the provisions of Article 41-17, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2021 Amendment (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 the Income Tax Act Before the 2021 Amendment) do not apply to the cost of purchasing specified over-the-counter medicines, etc. pertaining to the document certifying the receipt for which that attachment or presentation has been made.