# Supplementary Provisions, Article 4-5, paragraph (3), its wordings — Local Tax Act

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How the wording of Supplementary Provisions, Article 4-5, paragraph (3) (附則第四条の五第三項) 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: Supplementary Provisions, Article 4-5, paragraph (3) (附則第四条の五第三項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-5/par-3 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-4-5/par-3)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 市町村は、平成三十年度から令和九年度までの各年度分の個人の市町村民税に限り、医療保険各法等の規定により療養の給付として支給される薬剤との代替性が特に高い一般用医薬品等及びその使用による医療保険療養給付費の適正化の効果が著しく高いと認められる一般用医薬品等の使用を推進する観点から、所得割の納税義務者が前年中に自己又は自己と生計を一にする配偶者その他の親族に係る特定一般用医薬品等購入費を支払つた場合において当該所得割の納税義務者が前年中に健康の保持増進及び疾病の予防への取組として政令で定める取組を行つているときにおける前年の総所得金額、退職所得金額及び山林所得金額に係る第三百十四条の二第一項（第二号に係る部分に限る。）の規定による控除については、その者の選択により、同号中「前年中」とあるのは「前年（平成二十九年から令和八年までの各年に限る。）中」と、「医療費（医師又は歯科医師による診療又は治療、治療又は療養に必要な医薬品の購入その他医療又はこれに関連する人的役務の提供の対価のうち通常必要であると認められるものとして政令で定めるもの」とあるのは「特定一般用医薬品等購入費（租税特別措置法第四十一条の十七第一項に規定する特定一般用医薬品等購入費」と、「医療費の」とあるのは「特定一般用医薬品等購入費の」と、「前年の総所得金額、退職所得金額及び山林所得金額の合計額の百分の五に相当する金額（その金額が十万円を超える場合には、十万円）」とあるのは「一万二千円」と、「二百万円」とあるのは「八万八千円」として、同項（同号に係る部分に限る。）の規定を適用することができる。この場合における同条第六項の規定の適用については、同項中「同項第二号」とあるのは「同項第二号（附則第四条の五第三項の規定により読み替えて適用する場合を含む。）」と、「同項第三号」とあるのは「第一項第三号」とする。

English (Machine translation, not official):

> A municipality, limited to individual municipal inhabitant tax for each fiscal year from fiscal year 2018 to fiscal year 2027, from the viewpoint of promoting the use of over-the-counter drugs, etc. that are particularly highly substitutable for drugs provided as benefits for medical treatment under the provisions of the medical insurance Acts, etc., and over-the-counter drugs, etc. that are recognized as having a markedly high effect, through their use, of optimizing the cost of medical care benefits under medical insurance, may, in the case where a person liable for the income levy has paid, in the previous year, the cost of purchasing specified over-the-counter medicines, etc. for the person or for a spouse or other relative who shares the same livelihood with the person, and that person liable for the income levy has, in the previous year, undertaken initiatives specified by Cabinet Order as efforts to maintain and promote health and prevent disease, at the election of that person, with regard to the deduction under Article 314-2, paragraph (1) (limited to the part relating to item (ii)) for the previous year's gross income, amount of retirement income and amount of timber income, apply that paragraph (limited to the part relating to that item) by deeming "in the previous year" in that item to be replaced with "in the previous year (limited to each year from 2017 to 2026)", "the medical expenses (meaning the amount specified by Cabinet Order as recognized to be normally necessary, among the consideration for medical examination or treatment by a physician or dentist, the purchase of pharmaceuticals necessary for treatment or recuperation, and other medical care or provision of personal services related thereto" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. (meaning the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation", "the medical expenses paid" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. paid", "the amount equivalent to five percent of the total of the gross income, the amount of retirement income and the amount of timber income for the previous year (or 100,000 yen, where that amount exceeds 100,000 yen)" to be replaced with "12,000 yen", and "2,000,000 yen" to be replaced with "88,000 yen". In this case, with regard to the application of Article 314-2, paragraph (6), "item (ii) of that paragraph" in that paragraph is deemed to be replaced with "item (ii) of that paragraph (including where applied with replaced terms pursuant to Article 4-5, paragraph (3) of the Supplementary Provisions)", and "item (iii) of that paragraph" is deemed to be replaced with "paragraph (1), item (iii)".

## 2. 1 January 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002

Japanese:

> 市町村は、平成三十年度以後の各年度分の個人の市町村民税に限り、医療保険各法等の規定により療養の給付として支給される薬剤との代替性が特に高い一般用医薬品等及びその使用による医療保険療養給付費の適正化の効果が著しく高いと認められる一般用医薬品等の使用を推進する観点から、所得割の納税義務者が前年中に自己又は自己と生計を一にする配偶者その他の親族に係る特定一般用医薬品等購入費を支払つた場合において当該所得割の納税義務者が前年中に健康の保持増進及び疾病の予防への取組として政令で定める取組を行つているときにおける前年の総所得金額、退職所得金額及び山林所得金額に係る第三百十四条の二第一項（第二号に係る部分に限る。）の規定による控除については、その者の選択により、同号中「医療費（医師又は歯科医師による診療又は治療、治療又は療養に必要な医薬品の購入その他医療又はこれに関連する人的役務の提供の対価のうち通常必要であると認められるものとして政令で定めるものをいう。）」とあるのは「特定一般用医薬品等購入費（租税特別措置法第四十一条の十七第一項に規定する特定一般用医薬品等購入費をいう。以下この号において同じ。）」と、「医療費の」とあるのは「特定一般用医薬品等購入費（同項各号に掲げる特定一般用医薬品等購入費の区分に応じ当該各号に定める期間内に支払つたものに限る。）の」と、「前年の総所得金額、退職所得金額及び山林所得金額の合計額の百分の五に相当する金額（その金額が十万円を超える場合には、十万円）」とあるのは「一万二千円」と、「二百万円」とあるのは「八万八千円」として、同項（同号に係る部分に限る。）の規定を適用することができる。この場合における同条第六項の規定の適用については、同項中「同項第二号」とあるのは「同項第二号（附則第四条の五第三項の規定により読み替えて適用する場合を含む。）」と、「同項第三号」とあるのは「第一項第三号」とする。

English (Machine translation, not official):

> A municipality, limited to individual municipal inhabitant tax for each fiscal year on or after fiscal year 2018, from the viewpoint of promoting the use of over-the-counter drugs, etc. that are particularly highly substitutable for drugs provided as benefits for medical treatment under the provisions of the medical insurance Acts, etc., and over-the-counter drugs, etc. that are recognized as having a markedly high effect, through their use, of optimizing the cost of medical care benefits under medical insurance, may, in the case where a person liable for the income levy has paid, in the previous year, the cost of purchasing specified over-the-counter medicines, etc. for the person or for a spouse or other relative who shares the same livelihood with the person, and that person liable for the income levy has, in the previous year, undertaken initiatives specified by Cabinet Order as efforts to maintain and promote health and prevent disease, at the election of that person, with regard to the deduction under Article 314-2, paragraph (1) (limited to the part relating to item (ii)) for the previous year's gross income, amount of retirement income and amount of timber income, apply that paragraph (limited to the part relating to that item) by deeming "medical expenses (meaning the amount specified by Cabinet Order as recognized to be normally necessary, among the consideration for medical examination or treatment by a physician or dentist, the purchase of pharmaceuticals necessary for treatment or recuperation, and other medical care or provision of personal services related thereto)" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. (meaning the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in this item)", "the medical expenses paid" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. (limited to that paid within the period specified in the item of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation that sets out the category of cost of purchasing specified over-the-counter medicines, etc. concerned) paid", "the amount equivalent to five percent of the total of the gross income, the amount of retirement income and the amount of timber income for the previous year (or 100,000 yen, where that amount exceeds 100,000 yen)" to be replaced with "12,000 yen", and "2,000,000 yen" to be replaced with "88,000 yen". In this case, with regard to the application of Article 314-2, paragraph (6), "item (ii) of that paragraph" in that paragraph is deemed to be replaced with "item (ii) of that paragraph (including where applied with replaced terms pursuant to Article 4-5, paragraph (3) of the Supplementary Provisions)", and "item (iii) of that paragraph" is deemed to be replaced with "paragraph (1), item (iii)".

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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/325AC0000000226/20270101_507AC0000000007)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_508AC0000000002)