# Article 42, paragraph (11), item (iv), its wordings — Order for Enforcement of the Health Insurance Act

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How the wording of Article 42, paragraph (11), item (iv) (第四十二条第十一項第四号) 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 (11), item (iv) (第四十二条第十一項第四号) — https://japanlaw.org/en/health-insurance-act-enforcement-order/art-42/par-11/item-4 (as Markdown: https://japanlaw.org/md/en/health-insurance-act-enforcement-order/art-42/par-11/item-4)
- 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（基準日の属する年度の前年度（次条第十二項の規定により前年八月一日から三月三十一日までのいずれかの日を基準日とみなした場合にあっては、当該基準日とみなした日の属する年度）分の地方税法の規定による市町村民税が課されない者（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。次項第四号において同じ。）である被保険者又は基準日において要保護者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（前二号に掲げる者を除く。）　二十九万円

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 for the previous fiscal year of the fiscal year that includes the reference date (if, pursuant to paragraph (12) of the following Article, any day from August 1 of the previous year to March 31 is deemed to be the reference date, the fiscal year that includes the day deemed to be the reference date) 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 item (iv) of the following paragraph) who is an insured person, or an insured person who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who are persons requiring public assistance on the reference date (excluding those listed in the preceding two items): 290,000 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 (v) 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（基準日の属する年度の前年度（次条第十二項の規定により前年八月一日から三月三十一日までのいずれかの日を基準日とみなした場合にあっては、当該基準日とみなした日の属する年度）分の地方税法の規定による市町村民税が課されない者（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。次項第五号において同じ。）である被保険者又は基準日において要保護者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（第二号又は第三号に掲げる者を除く。）　二十九万円

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 for the previous fiscal year of the fiscal year that includes the reference date (if, pursuant to paragraph (12) of the following Article, any day from August 1 of the previous year to March 31 is deemed to be the reference date, the fiscal year that includes the day deemed to be the reference date) 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 item (v) of the following paragraph) who is an insured person, or an insured person who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who are persons requiring public assistance on the reference date (excluding those listed in item (ii) or item (iii)): 290,000 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)