# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百七条 (Article 207)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二百七条 (Article 207)（医療費の範囲） — address `art-207`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-207
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二百七条（医療費の範囲） — Scope of Medical Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-207 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-207</sup>

  **第一項**  法第七十三条第二項（医療費控除）に規定する政令で定める対価は、次に掲げるものの対価のうち、その病状その他財務省令で定める状況に応じて一般的に支出される水準を著しく超えない部分の金額とする。
  <sup>art-207/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-207/par-1</sup>
  The consideration specified by Cabinet Order as prescribed in Article 73, paragraph (2) (Medical Expense Deduction) of the Act is the amount of the portion, out of the consideration for the following, that does not significantly exceed the level generally paid in accordance with the person's medical condition or other circumstances specified by Ministry of Finance Order:
  <sup>machine translation, not official</sup>

    **一**  医師又は歯科医師による診療又は治療
    <sup>art-207/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-207/par-1/item-1</sup>
    diagnosis or treatment by a physician or dentist;
    <sup>machine translation, not official</sup>

    **二**  治療又は療養に必要な医薬品の購入
    <sup>art-207/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-207/par-1/item-2</sup>
    the purchase of medicines necessary for treatment or recuperation;
    <sup>machine translation, not official</sup>

    **三**  病院、診療所（これに準ずるものとして財務省令で定めるものを含む。）又は助産所へ収容されるための人的役務の提供
    <sup>art-207/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-207/par-1/item-3</sup>
    the provision of personal services for admission to a hospital, clinic (including those specified by Ministry of Finance Order as equivalent to it) or midwifery clinic; or
    <sup>machine translation, not official</sup>

    **四**  あん摩マツサージ指圧師、はり師、きゆう師等に関する法律（昭和二十二年法律第二百十七号）第三条の二（名簿）に規定する施術者（同法第十二条の二第一項（医業類似行為を業とすることができる者）の規定に該当する者を含む。）又は柔道整復師法（昭和四十五年法律第十九号）第二条第一項（定義）に規定する柔道整復師による施術
    <sup>art-207/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-207/par-1/item-4</sup>
    treatment by a practitioner prescribed in Article 3-2 (Register) of the Act on Amma-Massage Practitioners, Acupuncturists, and Moxa-cauterists, etc. (Act No. 217 of 1947) (including a person who falls under Article 12-2, paragraph (1) (Persons Who May Engage in Medical-Like Practices) of that Act) or by a judo therapist prescribed in Article 2, paragraph (1) (Definitions) of the Judo Therapists Act (Act No. 19 of 1970);
    <sup>machine translation, not official</sup>

    **五**  保健師、看護師又は准看護師による療養上の世話
    <sup>art-207/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-207/par-1/item-5</sup>
    care for recuperation provided by a public health nurse, nurse or assistant nurse;
    <sup>machine translation, not official</sup>

    **六**  助産師による分べんの介助
    <sup>art-207/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-207/par-1/item-6</sup>
    assistance in childbirth provided by a midwife; or
    <sup>machine translation, not official</sup>

    **七**  介護福祉士による社会福祉士及び介護福祉士法（昭和六十二年法律第三十号）第二条第二項（定義）に規定する喀痰吸引等又は同法附則第十条第一項（認定特定行為業務従事者に係る特例）に規定する認定特定行為業務従事者による同項に規定する特定行為
    <sup>art-207/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-207/par-1/item-7</sup>
    sputum suction, etc. prescribed in Article 2, paragraph (2) (Definitions) of the Certified Social Worker and Certified Care Worker Act (Act No. 30 of 1987) performed by a certified care worker, or a specified act prescribed in Article 10, paragraph (1) (Special Provisions for Certified Specified Act Business Workers) of the Supplementary Provisions of that Act performed by a certified specified act business worker prescribed in that paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-207/par-1: 法第七十三条第二項 → 所得税法 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — https://japanlaw.org/en/income-tax-act/art-73/par-2 (e-Gov law ID 340AC0000000033)
- art-207/par-1/item-4: あん摩マツサージ指圧師、はり師、きゆう師等に関する法律（昭和二十二年法律第二百十七号）第三条の二 → e-Gov law 322AC0000000217, 第三条の二 (Article 3-2), art-3-2 — not held in this collection
- art-207/par-1/item-4: 同法第十二条の二第一項 → e-Gov law 322AC0000000217, 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — not held in this collection
- art-207/par-1/item-4: 柔道整復師法（昭和四十五年法律第十九号）第二条第一項 → e-Gov law 345AC1000000019, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-207/par-1/item-7: 社会福祉士及び介護福祉士法（昭和六十二年法律第三十号）第二条第二項 → e-Gov law 362AC0000000030, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第四項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4042-352/par-4
- 所得税法施行令 附則第三条第一項（医療費の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4242-100/art-3/par-1
- 所得税法施行令 附則第三条第二項（医療費の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4242-100/art-3/par-2
- 所得税法施行規則 第四十条の三第一項（医療費の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十条の三第一項第一号（医療費の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十条の三第二項（医療費の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十七条の二第十二項第二号（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-12/item-2 (e-Gov law ID 340M50000040011)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-057, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-058, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06