# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の三 (Article 40-3)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第四十条の三 (Article 40-3)（医療費の範囲） — address `art-40-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-3
- Every provision below carries its address and both URLs 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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### 第四十条の三（医療費の範囲） — Scope of Medical Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-40-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3 · https://japanlaw.org/l/340M50000040011/art-40-3</sup>

  **第一項**  令第二百七条（医療費の範囲）に規定する財務省令で定める状況は、次に掲げる状況とする。
  <sup>art-40-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3/par-1 · https://japanlaw.org/l/340M50000040011/art-40-3/par-1</sup>
  The circumstances specified by Ministry of Finance Order as prescribed in Article 207 (Scope of Medical Expenses) of the Order are the following circumstances:
  <sup>machine translation, not official</sup>

    **一**  指定介護老人福祉施設（介護保険法（平成九年法律第百二十三号）第四十八条第一項第一号（施設介護サービス費の支給）に規定する指定介護老人福祉施設をいう。次項において同じ。）及び指定地域密着型介護老人福祉施設（同法第四十二条の二第一項（地域密着型介護サービス費の支給）に規定する指定地域密着型サービスに該当する同法第八条第二十二項（定義）に規定する地域密着型介護老人福祉施設入所者生活介護の事業を行う同項に規定する地域密着型介護老人福祉施設をいう。次項において同じ。）における令第二百七条各号に掲げるものの提供の状況
    <sup>art-40-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-3/par-1/item-1</sup>
    The circumstances of provision of the things listed in the items of Article 207 of the Order at designated facilities covered by public aid providing long-term care to the elderly (meaning designated facilities covered by public aid providing long-term care to the elderly prescribed in Article 48, paragraph (1), item (i) (Payment of an Allowance for Long-Term Care Facility Service) of the Long-Term Care Insurance Act (Act No. 123 of 1997); the same applies in the following paragraph) and designated community-based facilities covered by public aid providing long-term care to the elderly (meaning community-based facilities covered by public aid providing long-term care to the elderly prescribed in Article 8, paragraph (22) (Definitions) of that Act that conduct the business of daily life care for Residents of community-based facilities covered by public aid providing long-term care to the elderly prescribed in that paragraph, which business falls under the designated community-based services prescribed in Article 42-2, paragraph (1) (Payment of an Allowance for Community-Based Long-Term Care Service) of that Act; the same applies in the following paragraph);
    <sup>machine translation, not official</sup>

    **二**  高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）第十八条第一項（特定健康診査等基本指針）に規定する特定健康診査の結果に基づき同項に規定する特定保健指導（当該特定健康診査を行つた医師の指示に基づき積極的支援（特定健康診査及び特定保健指導の実施に関する基準（平成十九年厚生労働省令第百五十七号。以下この号において「実施基準」という。）第八条第一項（積極的支援）に規定する積極的支援をいう。）により行われるものに限る。）を受ける者のうちその結果が次のいずれかの基準に該当する者のその状態
    <sup>art-40-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-3/par-1/item-2</sup>
    The condition of a person who receives, based on the results of the specific health checkup prescribed in Article 18, paragraph (1) (Basic Guidelines for Special health examinations) of the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the specific health guidance prescribed in that paragraph (limited to that provided through intensive support (meaning intensive support prescribed in Article 8, paragraph (1) (Intensive Support) of the Standards for Implementation of Specific Health Checkups and Specific Health Guidance (Ministry of Health, Labour and Welfare Order No. 157 of 2007; hereinafter referred to as the "Implementation Standards" in this item)) based on the instructions of the physician who conducted that specific health checkup), and whose results fall under any of the following criteria:
    <sup>machine translation, not official</sup>

      **イ**  実施基準第一条第一項第五号（特定健康診査の項目）に掲げる血圧の測定の結果が高血圧症と同等の状態であると認められる基準
      <sup>art-40-3/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-40-3/par-1/item-2/sub-1</sup>
      The criterion under which the result of the blood pressure measurement listed in Article 1, paragraph (1), item (v) (Items of Specific Health Checkups) of the Implementation Standards is found to indicate a condition equivalent to hypertension;
      <sup>machine translation, not official</sup>

      **ロ**  実施基準第一条第一項第七号に規定する血中脂質検査の結果が脂質異常症と同等の状態であると認められる基準
      <sup>art-40-3/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3/par-1/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-40-3/par-1/item-2/sub-2</sup>
      The criterion under which the result of the blood lipid test prescribed in Article 1, paragraph (1), item (vii) of the Implementation Standards is found to indicate a condition equivalent to dyslipidemia;
      <sup>machine translation, not official</sup>

      **ハ**  実施基準第一条第一項第八号に掲げる血糖検査の結果が糖尿病と同等の状態であると認められる基準
      <sup>art-40-3/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3/par-1/item-2/sub-3 · https://japanlaw.org/l/340M50000040011/art-40-3/par-1/item-2/sub-3</sup>
      The criterion under which the result of the blood glucose test listed in Article 1, paragraph (1), item (viii) of the Implementation Standards is found to indicate a condition equivalent to diabetes.
      <sup>machine translation, not official</sup>

  **第二項**  令第二百七条第三号に規定する財務省令で定めるものは、指定介護老人福祉施設及び指定地域密着型介護老人福祉施設とする。
  <sup>art-40-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3/par-2 · https://japanlaw.org/l/340M50000040011/art-40-3/par-2</sup>
  The things specified by Ministry of Finance Order as prescribed in Article 207, item (iii) of the Order are designated facilities covered by public aid providing long-term care to the elderly and designated community-based facilities covered by public aid providing long-term care to the elderly.
  <sup>machine translation, not official</sup>

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## Cites
- art-40-3/par-1: 令第二百七条 → e-Gov law 340CO0000000096, 第二百七条 (Article 207), art-207 — not held in this collection
- art-40-3/par-1/item-1: 介護保険法（平成九年法律第百二十三号）第四十八条第一項第一号 → 介護保険法 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-48/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/art-48/par-1/item-1
- art-40-3/par-1/item-1: 次項 → 所得税法施行規則 第四十条の三第二項 (Article 40-3, paragraph (2)), art-40-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3/par-2 · https://japanlaw.org/l/340M50000040011/art-40-3/par-2
- art-40-3/par-1/item-1: 同法第四十二条の二第一項 → 介護保険法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-42-2/par-1 · https://japanlaw.org/l/409AC0000000123/art-42-2/par-1
- art-40-3/par-1/item-1: 同法第八条第二十二項 → 介護保険法 第八条第二十二項 (Article 8, paragraph (22)), art-8/par-22 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-22 · https://japanlaw.org/l/409AC0000000123/art-8/par-22
- art-40-3/par-1/item-1: 令第二百七条 → e-Gov law 340CO0000000096, 第二百七条 (Article 207), art-207 — not held in this collection
- art-40-3/par-1/item-2: 高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）第十八条第一項 → 高齢者の医療の確保に関する法律 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/elderly-medical-care-act/art-18/par-1 · https://japanlaw.org/l/357AC0000000080/art-18/par-1
- art-40-3/par-2: 令第二百七条第三号 → e-Gov law 340CO0000000096, 第二百七条第一項第三号 (Article 207, paragraph (1), item (iii)), art-207/par-1/item-3 — not held in this collection

## Cited by

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

- 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 · https://japanlaw.org/l/340M50000040011/art-40-3/par-1/item-1
- 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-64/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4189-64/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-026, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27