# Article 42, paragraph (1), item (v), its wordings — Order for Enforcement of the Health Insurance Act

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How the wording of Article 42, paragraph (1), item (v) (第四十二条第一項第五号) changed with each amendment, and how it will change.

- Law: Order for Enforcement of the Health Insurance Act (健康保険法施行令) — https://japanlaw.org/en/health-insurance-act-enforcement-order
- Provision: Article 42, paragraph (1), item (v) (第四十二条第一項第五号) — https://japanlaw.org/en/health-insurance-act-enforcement-order/art-42/par-1/item-5 (as Markdown: https://japanlaw.org/md/en/health-insurance-act-enforcement-order/art-42/par-1/item-5)
- The law's amendments: https://japanlaw.org/en/health-insurance-act-enforcement-order/amendments
- 2 wordings, oldest first.

## 1. Before Cabinet Order No. 240 of 2026

- State: In force

Japanese:

> 市町村民税非課税者（療養のあった月の属する年度（療養のあった月が四月から七月までの場合にあっては、前年度）分の地方税法（昭和二十五年法律第二百二十六号）の規定による市町村民税（同法の規定による特別区民税を含むものとし、同法第三百二十八条の規定によって課する所得割を除く。第十項第二号、第十一項第四号及び第四十三条の三第一項第五号において同じ。）が課されない者（市町村の条例で定めるところにより当該市町村民税を免除された者を含むものとし、当該市町村民税の賦課期日において同法の施行地に住所を有しない者を除く。）をいう。第三項第五号において同じ。）である被保険者若しくはその被扶養者又は療養のあった月において要保護者（生活保護法第六条第二項に規定する要保護者をいう。以下この条において同じ。）である者であって厚生労働省令で定めるものに該当する被保険者若しくはその被扶養者（第二号又は第三号に掲げる者を除く。）　三万六千九百円。ただし、高額療養費多数回該当の場合にあっては、二万四千六百円とする。

English (Machine translation, not official):

> a person exempt from municipal inhabitant tax (meaning a person on whom municipal inhabitant tax under the provisions of the Local Tax Act (Act No. 226 of 1950) for the fiscal year that includes the month in which the medical treatment was received (the previous fiscal year, if the month in which the medical treatment was received is from April through July) (including special ward inhabitant tax under the provisions of that Act, and excluding the income levy imposed pursuant to Article 328 of that Act; the same applies in paragraph (10), item (ii), paragraph (11), item (iv) and Article 43-3, paragraph (1), item (v)) is not imposed (including a person exempted from that municipal inhabitant tax as provided by a municipal ordinance, and excluding a person who does not have an address in the area where that Act is in force on the assessment date of that municipal inhabitant tax); the same applies in paragraph (3), item (v)) who is an insured person or a dependent thereof, or an insured person or a dependent thereof who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who, in the month in which the medical treatment was received, are persons requiring public assistance (meaning a person requiring public assistance prescribed in Article 6, paragraph (2) of the Public Assistance Act (Act No. 144 of 1950); the same applies hereinafter in this Article) (excluding those listed in item (ii) or item (iii)): 36,900 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 24,600 yen.

## 2. 1 August 2027 — Cabinet Order No. 240 of 2026

- State: Not yet in force
- Takes effect: 1 August 2027
- The amendment: Moved to item (xiii) and reworded (Cabinet Order No. 240 of 2026) — https://japanlaw.org/en/health-insurance-act-enforcement-order/amendments/20270801_508CO0000000240

Japanese:

> 市町村民税非課税者（療養のあった月の属する年度（療養のあった月が四月から七月までの場合にあっては、前年度）分の地方税法（昭和二十五年法律第二百二十六号）の規定による市町村民税（同法の規定による特別区民税を含むものとし、同法第三百二十八条の規定によって課する所得割を除く。第十項第二号、第十一項第五号及び第四十三条の三第一項第五号において同じ。）が課されない者（市町村の条例で定めるところにより当該市町村民税を免除された者を含むものとし、当該市町村民税の賦課期日において同法の施行地に住所を有しない者を除く。）をいう。第三項第十三号において同じ。）である被保険者若しくはその被扶養者又は療養のあった月において要保護者（生活保護法第六条第二項に規定する要保護者をいう。以下この条において同じ。）である者であって厚生労働省令で定めるものに該当する被保険者若しくはその被扶養者（第一号から第六号までに掲げる者を除く。）　三万六千九百円。ただし、高額療養費多数回該当の場合にあっては、二万四千六百円とする。

English (Machine translation, not official):

> a person exempt from municipal inhabitant tax (meaning a person on whom municipal inhabitant tax under the provisions of the Local Tax Act (Act No. 226 of 1950) for the fiscal year that includes the month in which the medical treatment was received (the previous fiscal year, if the month in which the medical treatment was received is from April through July) (including special ward inhabitant tax under the provisions of that Act, and excluding the income levy imposed pursuant to Article 328 of that Act; the same applies in paragraph (10), item (ii), paragraph (11), item (v) and Article 43-3, paragraph (1), item (v)) is not imposed (including a person exempted from that municipal inhabitant tax as provided by a municipal ordinance, and excluding a person who does not have an address in the area where that Act is in force on the assessment date of that municipal inhabitant tax); the same applies in paragraph (3), item (xiii)) who is an insured person or a dependent thereof, or an insured person or a dependent thereof who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who, in the month in which the medical treatment was received, are persons requiring public assistance (meaning a person requiring public assistance prescribed in Article 6, paragraph (2) of the Public Assistance Act (Act No. 144 of 1950); the same applies hereinafter in this Article) (excluding those listed in items (i) through (vi)): 36,900 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 24,600 yen.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/215IO0000000243)
- English name of the law: Written for this site with AI
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/215IO0000000243/20261001_508CO0000000276)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/215IO0000000243/20270801_508CO0000000240)