# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十八条 (Supplementary Provisions, Article 38)
- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — 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: 第三十八条 (Supplementary Provisions, Article 38)（特定一般用医薬品等購入費を支払った場合の医療費控除の特例に関する経過措置） — address `suppl-5031-11/art-38`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-38
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-38
- 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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### 第三十八条（特定一般用医薬品等購入費を支払った場合の医療費控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid
caption: machine translation, not official
suppl-5031-11/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-38
**第一項** 新租税特別措置法第四十一条の十七（第二項に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
suppl-5031-11/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-38/par-1
The provisions of Article 41-17 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2)) apply to income tax for 2022 and subsequent years, and the provisions then in force continue to govern income tax for 2021 and prior years.
machine translation, not official
**第二項** 新租税特別措置法第四十一条の十七（第四項に係る部分に限る。）の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。
suppl-5031-11/art-38/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-38/par-2
The provisions of Article 41-17 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (4)) apply in the case where a final return for income tax for 2021 or subsequent years is filed on or after January 1, 2022, and the provisions then in force continue to govern the case where a final return was filed before that date and the case where a final return for income tax for 2020 or prior years is filed on or after that date.
machine translation, not official
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## Cites
- suppl-5031-11/art-38/par-1: 第二項 → 租税特別措置法 第四十一条の十七第二項 (Article 41-17, paragraph (2)), art-41-17/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2
- suppl-5031-11/art-38/par-1: 新租税特別措置法第四十一条の十七 → 租税特別措置法 第四十一条の十七 (Article 41-17), art-41-17 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17 · https://japanlaw.org/l/332AC0000000026/art-41-17
- suppl-5031-11/art-38/par-2: 第四項 → 租税特別措置法 第四十一条の十七第四項 (Article 41-17, paragraph (4)), art-41-17/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-4
- suppl-5031-11/art-38/par-2: 新租税特別措置法第四十一条の十七 → 租税特別措置法 第四十一条の十七 (Article 41-17), art-41-17 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17 · https://japanlaw.org/l/332AC0000000026/art-41-17
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第一条第一項第五号ホ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-3
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-629, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07