# Article 703-4, paragraph (3), item (i), (a), its wordings — Local Tax Act

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How the wording of Article 703-4, paragraph (3), item (i), (a) (第七百三条の四第三項第一号イ) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 703-4, paragraph (3), item (i), (a) (第七百三条の四第三項第一号イ) — https://japanlaw.org/en/local-tax-act/art-703-4/par-3/item-1/sub-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-703-4/par-3/item-1/sub-1)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 31 of 2026

- State: In force

Japanese:

> 被保険者に係る国民健康保険法の規定による療養の給付に要する費用の額から当該給付に係る一部負担金に相当する額を控除した額並びに入院時食事療養費、入院時生活療養費、保険外併用療養費、療養費、訪問看護療養費、特別療養費、移送費、高額療養費及び高額介護合算療養費の支給に要する費用の額の合算額

English (Machine translation, not official):

> The total of the amount obtained by deducting the amount equivalent to the co-payment for the benefit from the amount of expenses required for benefits for medical treatment for insured persons under the provisions of the National Health Insurance Act, and the amount of expenses required for the payment of expenses for dietary treatment for inpatients, expenses for living support for inpatients, medical expenses combined with treatment outside insurance coverage, medical care expenses, medical expenses for home-nursing, special medical care expenses, transportation expenses, high-cost medical care expenses and high-cost long-term care combined medical care expenses;

## 2. By 4 June 2028 — Act No. 31 of 2026

- State: Not yet in force
- Takes effect: By 4 June 2028
- The amendment: Reworded (Act No. 31 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280604_508AC0000000031

Japanese:

> 被保険者に係る国民健康保険法の規定による療養の給付に要する費用の額から当該給付に係る一部負担金に相当する額を控除した額並びに入院時食事療養費、入院時生活療養費、保険外併用療養費、療養費、訪問看護療養費、特別療養費、移送費、分娩費（同法第五十四条の五第九項又は第十項の規定により支給される分娩の手当に要した費用に相当する額を含む。）、出産時一時金（同法第五十四条の十一第三項の規定により支給される差額を含む。）、高額療養費及び高額介護合算療養費の支給に要する費用の額の合算額

English (Machine translation, not official):

> The total of the amount obtained by deducting the amount equivalent to the co-payment for the benefit from the amount of expenses required for benefits for medical treatment for insured persons under the provisions of the National Health Insurance Act, and the amount of expenses required for the payment of expenses for dietary treatment for inpatients, expenses for living support for inpatients, medical expenses combined with treatment outside insurance coverage, medical care expenses, medical expenses for home-nursing, special medical care expenses, transportation expenses, childbirth expenses (including the amount equivalent to the expenses required for the care of childbirth that are paid pursuant to Article 54-5, paragraph (9) or (10) of that Act), lump-sum payments at childbirth (including the difference paid pursuant to Article 54-11, paragraph (3) of that Act), high-cost medical care expenses and high-cost long-term care combined medical care expenses;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- 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/325AC0000000226/20280401_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20280604_508AC0000000031)