# 健康保険法施行令 / Order for Enforcement of the Health Insurance Act — 第四十二条 (Article 42)

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- Law: 健康保険法施行令 (Order for Enforcement of the Health Insurance Act), 大正十五年勅令第二百四十三号
- English title "Order for Enforcement of the Health Insurance Act": claude-opus-5-5
- Kind: ImperialOrder — 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: 第四十二条 (Article 42)（高額療養費算定基準額） — address `art-42`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42
- e-Gov law ID: 215IO0000000243 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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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
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They are never merged and never substituted for one another.

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### 第四十二条（高額療養費算定基準額） — Base Amount for Calculating High-Cost Medical Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-42 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42</sup>

**第一項**  第四十一条第一項の高額療養費算定基準額は、次の各号に掲げる者の区分に応じ、当該各号に定める額とする。
<sup>art-42/par-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1</sup>
The base amount for calculating high-cost medical expenses under Article 41, paragraph (1) is, in accordance with the category of persons listed in the following items, the amount specified in each of those items.
<sup>machine translation, not official</sup>

  **一**  次号から第五号までに掲げる者以外の者　八万五千八百円と、第四十一条第一項各号に掲げる額を合算した額に係る療養につき厚生労働省令で定めるところにより算定した当該療養に要した費用の額（その額が二十八万六千円に満たないときは、二十八万六千円）から二十八万六千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、当該療養のあった月以前の十二月以内に既に高額療養費（同条第一項から第四項までの規定によるものに限る。）が支給されている月数が三月以上ある場合（以下この条及び次条第一項において「高額療養費多数回該当の場合」という。）にあっては、四万四千四百円とする。
  <sup>art-42/par-1/item-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-1</sup>
  a person other than those listed in the following item through item (v): the total sum of 85,800 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 286,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (1) (or 286,000 yen, if that cost is less than 286,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case where the number of months in which high-cost medical expenses (limited to those under paragraphs (1) through (4) of that Article) have already been paid within 12 months on or before the month in which that medical treatment was received is three or more (hereinafter referred to as a "case of repeated high-cost medical expenses" in this Article and paragraph (1) of the following Article), the amount is 44,400 yen.
  <sup>machine translation, not official</sup>

  **二**  療養のあった月の標準報酬月額が八十三万円以上の被保険者又はその被扶養者　二十七万三百円と、第四十一条第一項各号に掲げる額を合算した額に係る療養につき厚生労働省令で定めるところにより算定した当該療養に要した費用の額（その額が九十万千円に満たないときは、九十万千円）から九十万千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、高額療養費多数回該当の場合にあっては、十四万百円とする。
  <sup>art-42/par-1/item-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-2</sup>
  an insured person whose standard monthly remuneration for the month in which the medical treatment was received is 830,000 yen or more, or a dependent of such a person: the total sum of 270,300 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 901,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (1) (or 901,000 yen, if that cost is less than 901,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 140,100 yen.
  <sup>machine translation, not official</sup>

  **三**  療養のあった月の標準報酬月額が五十三万円以上八十三万円未満の被保険者又はその被扶養者　十七万九千百円と、第四十一条第一項各号に掲げる額を合算した額に係る療養につき厚生労働省令で定めるところにより算定した当該療養に要した費用の額（その額が五十九万七千円に満たないときは、五十九万七千円）から五十九万七千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、高額療養費多数回該当の場合にあっては、九万三千円とする。
  <sup>art-42/par-1/item-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-3</sup>
  an insured person whose standard monthly remuneration for the month in which the medical treatment was received is 530,000 yen or more and less than 830,000 yen, or a dependent of such a person: the total sum of 179,100 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 597,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (1) (or 597,000 yen, if that cost is less than 597,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 93,000 yen.
  <sup>machine translation, not official</sup>

  **四**  療養のあった月の標準報酬月額が二十八万円未満の被保険者又はその被扶養者（次号に掲げる者を除く。）　六万千五百円。ただし、高額療養費多数回該当の場合にあっては、四万四千四百円とする。
  <sup>art-42/par-1/item-4 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-4</sup>
  an insured person whose standard monthly remuneration for the month in which the medical treatment was received is less than 280,000 yen, or a dependent of such a person (excluding those listed in the following item): 61,500 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 44,400 yen.
  <sup>machine translation, not official</sup>

  **五**  市町村民税非課税者（療養のあった月の属する年度（療養のあった月が四月から七月までの場合にあっては、前年度）分の地方税法（昭和二十五年法律第二百二十六号）の規定による市町村民税（同法の規定による特別区民税を含むものとし、同法第三百二十八条の規定によって課する所得割を除く。第十項第二号、第十一項第四号及び第四十三条の三第一項第五号において同じ。）が課されない者（市町村の条例で定めるところにより当該市町村民税を免除された者を含むものとし、当該市町村民税の賦課期日において同法の施行地に住所を有しない者を除く。）をいう。第三項第五号において同じ。）である被保険者若しくはその被扶養者又は療養のあった月において要保護者（生活保護法第六条第二項に規定する要保護者をいう。以下この条において同じ。）である者であって厚生労働省令で定めるものに該当する被保険者若しくはその被扶養者（第二号又は第三号に掲げる者を除く。）　三万六千九百円。ただし、高額療養費多数回該当の場合にあっては、二万四千六百円とする。
  <sup>art-42/par-1/item-5 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-5</sup>
  a person exempt from municipal inhabitant tax (meaning a person on whom municipal inhabitant tax under the provisions of the Local Tax Act (Act No. 226 of 1950) for the fiscal year that includes the month in which the medical treatment was received (the previous fiscal year, if the month in which the medical treatment was received is from April through July) (including special ward inhabitant tax under the provisions of that Act, and excluding the income levy imposed pursuant to Article 328 of that Act; the same applies in paragraph (10), item (ii), paragraph (11), item (iv) and Article 43-3, paragraph (1), item (v)) is not imposed (including a person exempted from that municipal inhabitant tax as provided by a municipal ordinance, and excluding a person who does not have an address in the area where that Act is in force on the assessment date of that municipal inhabitant tax); the same applies in paragraph (3), item (v)) who is an insured person or a dependent thereof, or an insured person or a dependent thereof who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who, in the month in which the medical treatment was received, are persons requiring public assistance (meaning a person requiring public assistance prescribed in Article 6, paragraph (2) of the Public Assistance Act (Act No. 144 of 1950); the same applies hereinafter in this Article) (excluding those listed in item (ii) or item (iii)): 36,900 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 24,600 yen.
  <sup>machine translation, not official</sup>

**第二項**  第四十一条第二項の高額療養費算定基準額は、当該被扶養者に係る次の各号に掲げる被保険者の区分に応じ、当該各号に定める額とする。
<sup>art-42/par-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2</sup>
The base amount for calculating high-cost medical expenses under Article 41, paragraph (2) is, in accordance with the category of insured persons listed in the following items relating to that dependent, the amount specified in each of those items.
<sup>machine translation, not official</sup>

  **一**  次号から第五号までに掲げる被保険者以外の被保険者　四万二千九百円と、第四十一条第二項各号に掲げる額を合算した額に係る療養につき厚生労働省令で定めるところにより算定した当該療養に要した費用の額（その額が十四万三千円に満たないときは、十四万三千円）から十四万三千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、高額療養費多数回該当の場合にあっては、二万二千二百円とする。
  <sup>art-42/par-2/item-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-1</sup>
  an insured person other than those listed in the following item through item (v): the total sum of 42,900 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 143,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (2) (or 143,000 yen, if that cost is less than 143,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 22,200 yen.
  <sup>machine translation, not official</sup>

  **二**  前項第二号に掲げる被保険者　十三万五千百五十円と、第四十一条第二項各号に掲げる額を合算した額に係る療養につき厚生労働省令で定めるところにより算定した当該療養に要した費用の額（その額が四十五万五百円に満たないときは、四十五万五百円）から四十五万五百円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、高額療養費多数回該当の場合にあっては、七万五十円とする。
  <sup>art-42/par-2/item-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-2</sup>
  an insured person listed in item (ii) of the preceding paragraph: the total sum of 135,150 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 450,500 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (2) (or 450,500 yen, if that cost is less than 450,500 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 70,050 yen.
  <sup>machine translation, not official</sup>

  **三**  前項第三号に掲げる被保険者　八万九千五百五十円と、第四十一条第二項各号に掲げる額を合算した額に係る療養につき厚生労働省令で定めるところにより算定した当該療養に要した費用の額（その額が二十九万八千五百円に満たないときは、二十九万八千五百円）から二十九万八千五百円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、高額療養費多数回該当の場合にあっては、四万六千五百円とする。
  <sup>art-42/par-2/item-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-3</sup>
  an insured person listed in item (iii) of the preceding paragraph: the total sum of 89,550 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 298,500 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (2) (or 298,500 yen, if that cost is less than 298,500 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 46,500 yen.
  <sup>machine translation, not official</sup>

  **四**  前項第四号に掲げる被保険者　三万七百五十円。ただし、高額療養費多数回該当の場合にあっては、二万二千二百円とする。
  <sup>art-42/par-2/item-4 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-4</sup>
  an insured person listed in item (iv) of the preceding paragraph: 30,750 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 22,200 yen.
  <sup>machine translation, not official</sup>

  **五**  前項第五号に掲げる被保険者　一万八千四百五十円。ただし、高額療養費多数回該当の場合にあっては、一万二千三百円とする。
  <sup>art-42/par-2/item-5 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-5</sup>
  an insured person listed in item (v) of the preceding paragraph: 18,450 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 12,300 yen.
  <sup>machine translation, not official</sup>

**第三項**  第四十一条第三項の高額療養費算定基準額は、次の各号に掲げる者の区分に応じ、当該各号に定める額とする。
<sup>art-42/par-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3</sup>
The base amount for calculating high-cost medical expenses under Article 41, paragraph (3) is, in accordance with the category of persons listed in the following items, the amount specified in each of those items.
<sup>machine translation, not official</sup>

  **一**  次号から第六号までに掲げる者以外の者　六万千五百円。ただし、高額療養費多数回該当の場合にあっては、四万四千四百円とする。
  <sup>art-42/par-3/item-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-1</sup>
  a person other than those listed in the following item through item (vi): 61,500 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 44,400 yen.
  <sup>machine translation, not official</sup>

  **二**  法第七十四条第一項第三号の規定が適用される者であって療養のあった月の標準報酬月額が八十三万円以上の被保険者又はその被扶養者　二十七万三百円と、第四十一条第三項各号に掲げる額を合算した額に係る療養につき厚生労働省令で定めるところにより算定した当該療養に要した費用の額（その額が九十万千円に満たないときは、九十万千円）から九十万千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、高額療養費多数回該当の場合にあっては、十四万百円とする。
  <sup>art-42/par-3/item-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-2</sup>
  a person to whom the provisions of Article 74, paragraph (1), item (iii) of the Act apply who is an insured person whose standard monthly remuneration for the month in which the medical treatment was received is 830,000 yen or more, or a dependent of such a person: the total sum of 270,300 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 901,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (3) (or 901,000 yen, if that cost is less than 901,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 140,100 yen.
  <sup>machine translation, not official</sup>

  **三**  法第七十四条第一項第三号の規定が適用される者であって療養のあった月の標準報酬月額が五十三万円以上八十三万円未満の被保険者又はその被扶養者　十七万九千百円と、第四十一条第三項各号に掲げる額を合算した額に係る療養につき厚生労働省令で定めるところにより算定した当該療養に要した費用の額（その額が五十九万七千円に満たないときは、五十九万七千円）から五十九万七千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、高額療養費多数回該当の場合にあっては、九万三千円とする。
  <sup>art-42/par-3/item-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-3</sup>
  a person to whom the provisions of Article 74, paragraph (1), item (iii) of the Act apply who is an insured person whose standard monthly remuneration for the month in which the medical treatment was received is 530,000 yen or more and less than 830,000 yen, or a dependent of such a person: the total sum of 179,100 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 597,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (3) (or 597,000 yen, if that cost is less than 597,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 93,000 yen.
  <sup>machine translation, not official</sup>

  **四**  法第七十四条第一項第三号の規定が適用される者であって療養のあった月の標準報酬月額が五十三万円未満の被保険者又はその被扶養者　八万五千八百円と、第四十一条第三項各号に掲げる額を合算した額に係る療養につき厚生労働省令で定めるところにより算定した当該療養に要した費用の額（その額が二十八万六千円に満たないときは、二十八万六千円）から二十八万六千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、高額療養費多数回該当の場合にあっては、四万四千四百円とする。
  <sup>art-42/par-3/item-4 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-4</sup>
  a person to whom the provisions of Article 74, paragraph (1), item (iii) of the Act apply who is an insured person whose standard monthly remuneration for the month in which the medical treatment was received is less than 530,000 yen, or a dependent of such a person: the total sum of 85,800 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 286,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total sum of the amounts listed in the items of Article 41, paragraph (3) (or 286,000 yen, if that cost is less than 286,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 44,400 yen.
  <sup>machine translation, not official</sup>

  **五**  市町村民税非課税者である被保険者若しくはその被扶養者又は療養のあった月において要保護者である者であって厚生労働省令で定めるものに該当する被保険者若しくはその被扶養者（前三号又は次号に掲げる者を除く。）　二万五千七百円。ただし、高額療養費多数回該当の場合にあっては、二万四千六百円とする。
  <sup>art-42/par-3/item-5 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-5</sup>
  an insured person who is a person exempt from municipal inhabitant tax or a dependent thereof, or an insured person or a dependent thereof who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who, in the month in which the medical treatment was received, are persons requiring public assistance (excluding those listed in the preceding three items or the following item): 25,700 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 24,600 yen.
  <sup>machine translation, not official</sup>

  **六**  被保険者及びその被扶養者の全てが療養のあった月の属する年度（療養のあった月が四月から七月までの場合にあっては、前年度）分の地方税法の規定による市町村民税（同法の規定による特別区民税を含む。第十二項第五号及び第四十三条の三第二項第六号において同じ。）に係る同法第三百十三条第一項に規定する総所得金額及び山林所得金額に係る所得税法（昭和四十年法律第三十三号）第二条第一項第二十二号に規定する各種所得の金額（同法第三十五条第二項に規定する公的年金等の支給を受ける者については、同条第四項中「次の各号に掲げる場合の区分に応じ当該各号に定める金額」とあるのは「八十二万六千五百円」として同項の規定を適用して算定した総所得金額とし、総所得金額に同法第二十八条第一項に規定する給与所得が含まれている場合においては、当該給与所得については、同条第二項の規定によって計算した金額から十万円を控除して得た金額（当該金額が零を下回る場合には、零とする。）によるものとする。第十二項第五号及び第四十三条の三第二項第六号において同じ。）並びに他の所得と区分して計算される所得の金額（地方税法附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額（同法附則第三十五条の二の六第八項又は第十一項の規定の適用がある場合には、その適用後の金額）、同法附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額、同法附則第三十四条第四項に規定する長期譲渡所得の金額（租税特別措置法（昭和三十二年法律第二十六号）第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項、第三十五条の三第一項又は第三十六条の規定の適用がある場合には、これらの規定の適用により同法第三十一条第一項に規定する長期譲渡所得の金額から控除する金額を控除した金額）、地方税法附則第三十五条第五項に規定する短期譲渡所得の金額（租税特別措置法第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項又は第三十六条の規定の適用がある場合には、これらの規定の適用により同法第三十二条第一項に規定する短期譲渡所得の金額から控除する金額を控除した金額）、地方税法附則第三十五条の二第五項に規定する一般株式等に係る譲渡所得等の金額（同法附則第三十五条の三第十五項の規定の適用がある場合には、その適用後の金額）、同法附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額（同法附則第三十五条の二の六第十一項又は第三十五条の三第十三項若しくは第十五項の規定の適用がある場合には、その適用後の金額）、同法附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額（同法附則第三十五条の四の二第七項の規定の適用がある場合には、その適用後の金額）、外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号）第八条第二項（同法第十二条第五項及び第十六条第二項において準用する場合を含む。）に規定する特例適用利子等の額、同法第八条第四項（同法第十二条第六項及び第十六条第三項において準用する場合を含む。）に規定する特例適用配当等の額、租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二の二第十項に規定する条約適用利子等の額及び同条第十二項に規定する条約適用配当等の額をいう。第十二項第五号及び第四十三条の三第二項第六号において同じ。）がない被保険者若しくはその被扶養者又は療養のあった月において要保護者である者であって厚生労働省令で定めるものに該当する被保険者若しくはその被扶養者（第二号から第四号までに掲げる者を除く。）　一万五千七百円
  <sup>art-42/par-3/item-6 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-6</sup>
  an insured person where the insured person and all of the dependents thereof have no Income in Each Class prescribed in Article 2, paragraph (1), item (xxii) of the Income Tax Act (Act No. 33 of 1965) relating to the gross income and the amount of timber income prescribed in Article 313, paragraph (1) of the Local Tax Act for municipal inhabitant tax under the provisions of that Act (including special ward inhabitant tax under the provisions of that Act; the same applies in paragraph (12), item (v) and Article 43-3, paragraph (2), item (vi)) for the fiscal year that includes the month in which the medical treatment was received (the previous fiscal year, if the month in which the medical treatment was received is from April through July) (with respect to a person who receives a public pension or retirement package prescribed in Article 35, paragraph (2) of the Income Tax Act, the gross income calculated by applying the provisions of paragraph (4) of that Article with the phrase "the amount that each of the following items prescribes for the category of case set forth in the item" in that paragraph deemed to be replaced with "826,500 yen", and where salary income prescribed in Article 28, paragraph (1) of that Act is included in the gross income, with respect to that salary income, the amount obtained by deducting 100,000 yen from the amount calculated pursuant to the provisions of paragraph (2) of that Article (or zero, if that amount is less than zero); the same applies in paragraph (12), item (v) and Article 43-3, paragraph (2), item (vi)) and no amount of income calculated separately from other income (meaning the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions of the Local Tax Act (if Article 35-2-6, paragraph (8) or paragraph (11) of the Supplementary Provisions of that Act applies, the amount after that application), the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions of that Act, the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions of that Act (if the provisions of Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), Article 35-3, paragraph (1) or Article 36 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) apply, the amount after deducting the amount to be deducted, by the application of those provisions, from the amount of long-term capital gains prescribed in Article 31, paragraph (1) of that Act), the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions of the Local Tax Act (if the provisions of Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1) or Article 36 of the Act on Special Measures Concerning Taxation apply, the amount after deducting the amount to be deducted, by the application of those provisions, from the amount of short-term capital gains prescribed in Article 32, paragraph (1) of that Act), the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions of the Local Tax Act (if Article 35-3, paragraph (15) of the Supplementary Provisions of that Act applies, the amount after that application), the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions of that Act (if Article 35-2-6, paragraph (11) or Article 35-3, paragraph (13) or (15) of the Supplementary Provisions of that Act applies, the amount after that application), the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions of that Act (if Article 35-4-2, paragraph (7) of the Supplementary Provisions of that Act applies, the amount after that application), the amount of interest, etc. subject to the special provisions prescribed in Article 8, paragraph (2) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962) (including as applied mutatis mutandis pursuant to Article 12, paragraph (5) and Article 16, paragraph (2) of that Act), the amount of dividends, etc. subject to the special provisions prescribed in Article 8, paragraph (4) of that Act (including as applied mutatis mutandis pursuant to Article 12, paragraph (6) and Article 16, paragraph (3) of that Act), the amount of interest, etc. subject to a tax treaty prescribed in Article 3-2-2, paragraph (10) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969), and the amount of dividends, etc. subject to a tax treaty prescribed in paragraph (12) of that Article; the same applies in paragraph (12), item (v) and Article 43-3, paragraph (2), item (vi)), or a dependent of that insured person, or an insured person or a dependent thereof who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who, in the month in which the medical treatment was received, are persons requiring public assistance (excluding those listed in items (ii) through (iv)): 15,700 yen.
  <sup>machine translation, not official</sup>

**第四項**  第四十一条第四項の高額療養費算定基準額は、次の各号に掲げる者の区分に応じ、当該各号に定める額とする。
<sup>art-42/par-4 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-4</sup>
The base amount for calculating high-cost medical expenses under Article 41, paragraph (4) is, in accordance with the category of persons listed in the following items, the amount specified in each of those items.
<sup>machine translation, not official</sup>

  **一**  前項第一号に掲げる者　三万七百五十円。ただし、高額療養費多数回該当の場合にあっては、二万二千二百円とする。
  <sup>art-42/par-4/item-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-4/item-1</sup>
  a person listed in item (i) of the preceding paragraph: 30,750 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 22,200 yen.
  <sup>machine translation, not official</sup>

  **二**  前項第二号に掲げる者　十三万五千百五十円と、第四十一条第四項に規定する合算した額に係る療養につき厚生労働省令で定めるところにより算定した当該療養に要した費用の額（その額が四十五万五百円に満たないときは、四十五万五百円）から四十五万五百円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、高額療養費多数回該当の場合にあっては、七万五十円とする。
  <sup>art-42/par-4/item-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-4/item-2</sup>
  a person listed in item (ii) of the preceding paragraph: the total sum of 135,150 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 450,500 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total amount prescribed in Article 41, paragraph (4) (or 450,500 yen, if that cost is less than 450,500 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 70,050 yen.
  <sup>machine translation, not official</sup>

  **三**  前項第三号に掲げる者　八万九千五百五十円と、第四十一条第四項に規定する合算した額に係る療養につき厚生労働省令で定めるところにより算定した当該療養に要した費用の額（その額が二十九万八千五百円に満たないときは、二十九万八千五百円）から二十九万八千五百円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、高額療養費多数回該当の場合にあっては、四万六千五百円とする。
  <sup>art-42/par-4/item-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-4/item-3</sup>
  a person listed in item (iii) of the preceding paragraph: the total sum of 89,550 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 298,500 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total amount prescribed in Article 41, paragraph (4) (or 298,500 yen, if that cost is less than 298,500 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 46,500 yen.
  <sup>machine translation, not official</sup>

  **四**  前項第四号に掲げる者　四万二千九百円と、第四十一条第四項に規定する合算した額に係る療養につき厚生労働省令で定めるところにより算定した当該療養に要した費用の額（その額が十四万三千円に満たないときは、十四万三千円）から十四万三千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、高額療養費多数回該当の場合にあっては、二万二千二百円とする。
  <sup>art-42/par-4/item-4 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-4/item-4</sup>
  a person listed in item (iv) of the preceding paragraph: the total sum of 42,900 yen and the amount obtained by multiplying by 1% the amount obtained by deducting 143,000 yen from the cost of the medical treatment, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the total amount prescribed in Article 41, paragraph (4) (or 143,000 yen, if that cost is less than 143,000 yen) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses, the amount is 22,200 yen.
  <sup>machine translation, not official</sup>

  **五**  前項第五号に掲げる者　一万二千八百五十円。ただし、高額療養費多数回該当の場合にあっては、一万二千三百円とする。
  <sup>art-42/par-4/item-5 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-4/item-5</sup>
  a person listed in item (v) of the preceding paragraph: 12,850 yen; provided, however, that in the case of repeated high-cost medical expenses, the amount is 12,300 yen.
  <sup>machine translation, not official</sup>

  **六**  前項第六号に掲げる者　七千八百五十円
  <sup>art-42/par-4/item-6 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-4/item-6</sup>
  a person listed in item (vi) of the preceding paragraph: 7,850 yen.
  <sup>machine translation, not official</sup>

**第五項**  第四十一条第五項の高額療養費算定基準額は、次の各号に掲げる者の区分に応じ、当該各号に定める額（七十五歳到達時特例対象療養に係るものにあっては、当該各号に定める額に二分の一を乗じて得た額）とする。
<sup>art-42/par-5 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-5</sup>
The base amount for calculating high-cost medical expenses under Article 41, paragraph (5) is, in accordance with the category of persons listed in the following items, the amount specified in each of those items (for that relating to medical treatment under the special rule on reaching age 75, the amount obtained by multiplying the amount specified in each of those items by 1/2).
<sup>machine translation, not official</sup>

  **一**  第三項第一号に掲げる者　二万二千円
  <sup>art-42/par-5/item-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-5/item-1</sup>
  a person listed in paragraph (3), item (i): 22,000 yen;
  <sup>machine translation, not official</sup>

  **二**  第三項第五号に掲げる者　一万千円
  <sup>art-42/par-5/item-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-5/item-2</sup>
  a person listed in paragraph (3), item (v): 11,000 yen;
  <sup>machine translation, not official</sup>

  **三**  第三項第六号に掲げる者　八千円
  <sup>art-42/par-5/item-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-5/item-3</sup>
  a person listed in paragraph (3), item (vi): 8,000 yen.
  <sup>machine translation, not official</sup>

**第六項**  第四十一条第六項の高額療養費算定基準額は、次の各号に掲げる場合の区分に応じ、当該各号に定める額とする。
<sup>art-42/par-6 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-6</sup>
The base amount for calculating high-cost medical expenses under Article 41, paragraph (6) is, in accordance with the category of cases listed in the following items, the amount specified in each of those items.
<sup>machine translation, not official</sup>

  **一**  次号及び第三号に掲げる場合以外の場合　八万五千八百円（七十五歳到達時特例対象療養に係るものにあっては、四万二千九百円）と、第四十一条第一項第一号イからヘまでに掲げる額に係る同条第六項に規定する特定給付対象療養につき厚生労働省令で定めるところにより算定した当該特定給付対象療養に要した費用の額（その額が二十八万六千円（七十五歳到達時特例対象療養に係るものにあっては、十四万三千円。以下この号において同じ。）に満たないときは、二十八万六千円）から二十八万六千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額
  <sup>art-42/par-6/item-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-6/item-1</sup>
  in a case other than those listed in the following item and item (iii): the total sum of 85,800 yen (42,900 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 286,000 yen from the cost of the treatment subject to specified benefits prescribed in Article 41, paragraph (6) relating to the amounts listed in paragraph (1), item (i), (a) through (f) of that Article, calculated as provided by Order of the Ministry of Health, Labour and Welfare (or 286,000 yen, if that cost is less than 286,000 yen (143,000 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this item)) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more);
  <sup>machine translation, not official</sup>

  **二**  七十歳に達する日の属する月の翌月以後の前号の特定給付対象療養であって、入院療養（法第六十三条第一項第五号に掲げる療養（当該療養に伴う同項第一号から第三号までに掲げる療養を含む。）をいう。次項及び第八項第二号において同じ。）である場合　六万千五百円（七十五歳到達時特例対象療養に係るものにあっては、三万七百五十円）
  <sup>art-42/par-6/item-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-6/item-2</sup>
  in the case of the treatment subject to specified benefits in the preceding item that is received on or after the month following the month that includes the day on which the person reaches the age of 70 and is inpatient treatment (meaning the medical treatment listed in Article 63, paragraph (1), item (v) of the Act (including the medical treatment listed in items (i) through (iii) of that paragraph accompanying that treatment); the same applies in the following paragraph and paragraph (8), item (ii)): 61,500 yen (30,750 yen for that relating to medical treatment under the special rule on reaching age 75);
  <sup>machine translation, not official</sup>

  **三**  七十歳に達する日の属する月の翌月以後の第一号の特定給付対象療養であって、外来療養である場合　二万二千円（七十五歳到達時特例対象療養に係るものにあっては、一万千円）
  <sup>art-42/par-6/item-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-6/item-3</sup>
  in the case of the treatment subject to specified benefits in item (i) that is received on or after the month following the month that includes the day on which the person reaches the age of 70 and is outpatient treatment: 22,000 yen (11,000 yen for that relating to medical treatment under the special rule on reaching age 75).
  <sup>machine translation, not official</sup>

**第七項**  第四十一条第七項の高額療養費算定基準額は、次の各号に掲げる場合の区分に応じ、当該各号に定める額とする。
<sup>art-42/par-7 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7</sup>
The base amount for calculating high-cost medical expenses under Article 41, paragraph (7) is, in accordance with the category of cases listed in the following items, the amount specified in each of those items.
<sup>machine translation, not official</sup>

  **一**  次号及び第三号に掲げる場合以外の場合　次のイからホまでに掲げる者の区分に応じ、それぞれイからホまでに定める額
  <sup>art-42/par-7/item-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-1</sup>
  in a case other than those listed in the following item and item (iii): the amount specified in each of (a) through (e) in accordance with the category of persons listed in (a) through (e) below:
  <sup>machine translation, not official</sup>

    **イ**  第一項第一号に掲げる者　八万五千八百円（七十五歳到達時特例対象療養に係るものにあっては、四万二千九百円）と、第四十一条第一項第一号イからヘまでに掲げる額に係る特定疾病給付対象療養につき厚生労働省令で定めるところにより算定した当該特定疾病給付対象療養に要した費用の額（その額が二十八万六千円（七十五歳到達時特例対象療養に係るものにあっては、十四万三千円。以下このイにおいて同じ。）に満たないときは、二十八万六千円）から二十八万六千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、当該特定疾病給付対象療養（入院療養に限る。）のあった月以前の十二月以内に既に高額療養費（当該特定疾病給付対象療養（入院療養に限る。）を受けた被保険者又はその被扶養者がそれぞれ同一の病院又は診療所から受けた入院療養に係るものであって、同条第七項の規定によるものに限る。）が支給されている月数が三月以上ある場合（以下この項において「特定疾病給付対象療養高額療養費多数回該当の場合」という。）にあっては、四万四千四百円（七十五歳到達時特例対象療養に係るものにあっては、二万二千二百円）とする。
    <sup>art-42/par-7/item-1/sub-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-1/sub-1</sup>
    a person listed in paragraph (1), item (i): the total sum of 85,800 yen (42,900 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 286,000 yen from the cost of the treatment subject to specified disease benefits, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the amounts listed in Article 41, paragraph (1), item (i), (a) through (f) (or 286,000 yen, if that cost is less than 286,000 yen (143,000 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this (a))) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case where the number of months in which high-cost medical expenses (limited to those paid pursuant to paragraph (7) of that Article for inpatient treatment received from the same hospital or clinic by the insured person or dependent who received the treatment subject to specified disease benefits (limited to inpatient treatment)) have already been paid within 12 months on or before the month in which that treatment subject to specified disease benefits (limited to inpatient treatment) was received is three or more (hereinafter referred to as a "case of repeated high-cost medical expenses for treatment subject to specified disease benefits" in this paragraph), the amount is 44,400 yen (22,200 yen for that relating to medical treatment under the special rule on reaching age 75).
    <sup>machine translation, not official</sup>

    **ロ**  第一項第二号に掲げる者　二十七万三百円（七十五歳到達時特例対象療養に係るものにあっては、十三万五千百五十円）と、第四十一条第一項第一号イからヘまでに掲げる額に係る特定疾病給付対象療養につき厚生労働省令で定めるところにより算定した当該特定疾病給付対象療養に要した費用の額（その額が九十万千円（七十五歳到達時特例対象療養に係るものにあっては、四十五万五百円。以下このロにおいて同じ。）に満たないときは、九十万千円）から九十万千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、特定疾病給付対象療養高額療養費多数回該当の場合にあっては、十四万百円（七十五歳到達時特例対象療養に係るものにあっては、七万五十円）とする。
    <sup>art-42/par-7/item-1/sub-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-1/sub-2</sup>
    a person listed in paragraph (1), item (ii): the total sum of 270,300 yen (135,150 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 901,000 yen from the cost of the treatment subject to specified disease benefits, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the amounts listed in Article 41, paragraph (1), item (i), (a) through (f) (or 901,000 yen, if that cost is less than 901,000 yen (450,500 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this (b))) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 140,100 yen (70,050 yen for that relating to medical treatment under the special rule on reaching age 75).
    <sup>machine translation, not official</sup>

    **ハ**  第一項第三号に掲げる者　十七万九千百円（七十五歳到達時特例対象療養に係るものにあっては、八万九千五百五十円）と、第四十一条第一項第一号イからヘまでに掲げる額に係る特定疾病給付対象療養につき厚生労働省令で定めるところにより算定した当該特定疾病給付対象療養に要した費用の額（その額が五十九万七千円（七十五歳到達時特例対象療養に係るものにあっては、二十九万八千五百円。以下このハにおいて同じ。）に満たないときは、五十九万七千円）から五十九万七千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、特定疾病給付対象療養高額療養費多数回該当の場合にあっては、九万三千円（七十五歳到達時特例対象療養に係るものにあっては、四万六千五百円）とする。
    <sup>art-42/par-7/item-1/sub-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-1/sub-3</sup>
    a person listed in paragraph (1), item (iii): the total sum of 179,100 yen (89,550 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 597,000 yen from the cost of the treatment subject to specified disease benefits, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the amounts listed in Article 41, paragraph (1), item (i), (a) through (f) (or 597,000 yen, if that cost is less than 597,000 yen (298,500 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this (c))) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 93,000 yen (46,500 yen for that relating to medical treatment under the special rule on reaching age 75).
    <sup>machine translation, not official</sup>

    **ニ**  第一項第四号に掲げる者　六万千五百円（七十五歳到達時特例対象療養に係るものにあっては、三万七百五十円）。ただし、特定疾病給付対象療養高額療養費多数回該当の場合にあっては、四万四千四百円（七十五歳到達時特例対象療養に係るものにあっては、二万二千二百円）とする。
    <sup>art-42/par-7/item-1/sub-4 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-1/sub-4</sup>
    a person listed in paragraph (1), item (iv): 61,500 yen (30,750 yen for that relating to medical treatment under the special rule on reaching age 75); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 44,400 yen (22,200 yen for that relating to medical treatment under the special rule on reaching age 75).
    <sup>machine translation, not official</sup>

    **ホ**  第一項第五号に掲げる者　三万六千九百円（七十五歳到達時特例対象療養に係るものにあっては、一万八千四百五十円）。ただし、特定疾病給付対象療養高額療養費多数回該当の場合にあっては、二万四千六百円（七十五歳到達時特例対象療養に係るものにあっては、一万二千三百円）とする。
    <sup>art-42/par-7/item-1/sub-5 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-1/sub-5</sup>
    a person listed in paragraph (1), item (v): 36,900 yen (18,450 yen for that relating to medical treatment under the special rule on reaching age 75); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 24,600 yen (12,300 yen for that relating to medical treatment under the special rule on reaching age 75).
    <sup>machine translation, not official</sup>

  **二**  七十歳に達する日の属する月の翌月以後の特定疾病給付対象療養であって、入院療養である場合　次のイからヘまでに掲げる者の区分に応じ、それぞれイからヘまでに定める額
  <sup>art-42/par-7/item-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2</sup>
  in the case of treatment subject to specified disease benefits that is received on or after the month following the month that includes the day on which the person reaches the age of 70 and is inpatient treatment: the amount specified in each of (a) through (f) in accordance with the category of persons listed in (a) through (f) below:
  <sup>machine translation, not official</sup>

    **イ**  第三項第一号に掲げる者　六万千五百円（七十五歳到達時特例対象療養に係るものにあっては、三万七百五十円）。ただし、特定疾病給付対象療養高額療養費多数回該当の場合にあっては、四万四千四百円（七十五歳到達時特例対象療養に係るものにあっては、二万二千二百円）とする。
    <sup>art-42/par-7/item-2/sub-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2/sub-1</sup>
    a person listed in paragraph (3), item (i): 61,500 yen (30,750 yen for that relating to medical treatment under the special rule on reaching age 75); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 44,400 yen (22,200 yen for that relating to medical treatment under the special rule on reaching age 75).
    <sup>machine translation, not official</sup>

    **ロ**  第三項第二号に掲げる者　二十七万三百円（七十五歳到達時特例対象療養に係るものにあっては、十三万五千百五十円）と、第四十一条第一項第一号イからヘまでに掲げる額に係る特定疾病給付対象療養につき厚生労働省令で定めるところにより算定した当該特定疾病給付対象療養に要した費用の額（その額が九十万千円（七十五歳到達時特例対象療養に係るものにあっては、四十五万五百円。以下このロにおいて同じ。）に満たないときは、九十万千円）から九十万千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、特定疾病給付対象療養高額療養費多数回該当の場合にあっては、十四万百円（七十五歳到達時特例対象療養に係るものにあっては、七万五十円）とする。
    <sup>art-42/par-7/item-2/sub-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2/sub-2</sup>
    a person listed in paragraph (3), item (ii): the total sum of 270,300 yen (135,150 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 901,000 yen from the cost of the treatment subject to specified disease benefits, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the amounts listed in Article 41, paragraph (1), item (i), (a) through (f) (or 901,000 yen, if that cost is less than 901,000 yen (450,500 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this (b))) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 140,100 yen (70,050 yen for that relating to medical treatment under the special rule on reaching age 75).
    <sup>machine translation, not official</sup>

    **ハ**  第三項第三号に掲げる者　十七万九千百円（七十五歳到達時特例対象療養に係るものにあっては、八万九千五百五十円）と、第四十一条第一項第一号イからヘまでに掲げる額に係る特定疾病給付対象療養につき厚生労働省令で定めるところにより算定した当該特定疾病給付対象療養に要した費用の額（その額が五十九万七千円（七十五歳到達時特例対象療養に係るものにあっては、二十九万八千五百円。以下このハにおいて同じ。）に満たないときは、五十九万七千円）から五十九万七千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、特定疾病給付対象療養高額療養費多数回該当の場合にあっては、九万三千円（七十五歳到達時特例対象療養に係るものにあっては、四万六千五百円）とする。
    <sup>art-42/par-7/item-2/sub-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2/sub-3</sup>
    a person listed in paragraph (3), item (iii): the total sum of 179,100 yen (89,550 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 597,000 yen from the cost of the treatment subject to specified disease benefits, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the amounts listed in Article 41, paragraph (1), item (i), (a) through (f) (or 597,000 yen, if that cost is less than 597,000 yen (298,500 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this (c))) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 93,000 yen (46,500 yen for that relating to medical treatment under the special rule on reaching age 75).
    <sup>machine translation, not official</sup>

    **ニ**  第三項第四号に掲げる者　八万五千八百円（七十五歳到達時特例対象療養に係るものにあっては、四万二千九百円）と、第四十一条第一項第一号イからヘまでに掲げる額に係る特定疾病給付対象療養につき厚生労働省令で定めるところにより算定した当該特定疾病給付対象療養に要した費用の額（その額が二十八万六千円（七十五歳到達時特例対象療養に係るものにあっては、十四万三千円。以下このニにおいて同じ。）に満たないときは、二十八万六千円）から二十八万六千円を控除した額に百分の一を乗じて得た額（この額に一円未満の端数がある場合において、その端数金額が五十銭未満であるときは、これを切り捨て、その端数金額が五十銭以上であるときは、これを一円に切り上げた額）との合算額。ただし、特定疾病給付対象療養高額療養費多数回該当の場合にあっては、四万四千四百円（七十五歳到達時特例対象療養に係るものにあっては、二万二千二百円）とする。
    <sup>art-42/par-7/item-2/sub-4 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2/sub-4</sup>
    a person listed in paragraph (3), item (iv): the total sum of 85,800 yen (42,900 yen for that relating to medical treatment under the special rule on reaching age 75) and the amount obtained by multiplying by 1% the amount obtained by deducting 286,000 yen from the cost of the treatment subject to specified disease benefits, calculated as provided by Order of the Ministry of Health, Labour and Welfare, relating to the amounts listed in Article 41, paragraph (1), item (i), (a) through (f) (or 286,000 yen, if that cost is less than 286,000 yen (143,000 yen for that relating to medical treatment under the special rule on reaching age 75; the same applies hereinafter in this (d))) (where that amount includes a fractional amount of less than 1 yen, the amount obtained by rounding down that fractional amount if it is less than 50 sen, or by rounding it up to 1 yen if it is 50 sen or more); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 44,400 yen (22,200 yen for that relating to medical treatment under the special rule on reaching age 75).
    <sup>machine translation, not official</sup>

    **ホ**  第三項第五号に掲げる者　二万五千七百円（七十五歳到達時特例対象療養に係るものにあっては、一万二千八百五十円）。ただし、特定疾病給付対象療養高額療養費多数回該当の場合にあっては、二万四千六百円（七十五歳到達時特例対象療養に係るものにあっては、一万二千三百円）とする。
    <sup>art-42/par-7/item-2/sub-5 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2/sub-5</sup>
    a person listed in paragraph (3), item (v): 25,700 yen (12,850 yen for that relating to medical treatment under the special rule on reaching age 75); provided, however, that in the case of repeated high-cost medical expenses for treatment subject to specified disease benefits, the amount is 24,600 yen (12,300 yen for that relating to medical treatment under the special rule on reaching age 75).
    <sup>machine translation, not official</sup>

    **ヘ**  第三項第六号に掲げる者　一万五千七百円（七十五歳到達時特例対象療養に係るものにあっては、七千八百五十円）
    <sup>art-42/par-7/item-2/sub-6 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2/sub-6</sup>
    a person listed in paragraph (3), item (vi): 15,700 yen (7,850 yen for that relating to medical treatment under the special rule on reaching age 75);
    <sup>machine translation, not official</sup>

  **三**  七十歳に達する日の属する月の翌月以後の特定疾病給付対象療養であって、外来療養である場合　次のイからハまでに掲げる者の区分に応じ、それぞれイからハまでに定める額（七十五歳到達時特例対象療養に係るものにあっては、それぞれイからハまでに定める額に二分の一を乗じて得た額）
  <sup>art-42/par-7/item-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-3</sup>
  in the case of treatment subject to specified disease benefits that is received on or after the month following the month that includes the day on which the person reaches the age of 70 and is outpatient treatment: the amount specified in each of (a) through (c) in accordance with the category of persons listed in (a) through (c) below (for that relating to medical treatment under the special rule on reaching age 75, the amount obtained by multiplying the amount specified in each of (a) through (c) by 1/2):
  <sup>machine translation, not official</sup>

    **イ**  第三項第一号に掲げる者　二万二千円
    <sup>art-42/par-7/item-3/sub-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-3/sub-1</sup>
    a person listed in paragraph (3), item (i): 22,000 yen;
    <sup>machine translation, not official</sup>

    **ロ**  第三項第五号に掲げる者　一万千円
    <sup>art-42/par-7/item-3/sub-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-3/sub-2</sup>
    a person listed in paragraph (3), item (v): 11,000 yen;
    <sup>machine translation, not official</sup>

    **ハ**  第三項第六号に掲げる者　八千円
    <sup>art-42/par-7/item-3/sub-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-3/sub-3</sup>
    a person listed in paragraph (3), item (vi): 8,000 yen.
    <sup>machine translation, not official</sup>

**第八項**  第四十一条第八項の高額療養費算定基準額は、次の各号に掲げる場合の区分に応じ、当該各号に定める額（七十五歳到達時特例対象療養に係るものにあっては、当該各号に定める額に二分の一を乗じて得た額）とする。
<sup>art-42/par-8 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-8</sup>
The base amount for calculating high-cost medical expenses under Article 41, paragraph (8) is, in accordance with the category of cases listed in the following items, the amount specified in each of those items (for that relating to medical treatment under the special rule on reaching age 75, the amount obtained by multiplying the amount specified in each of those items by 1/2).
<sup>machine translation, not official</sup>

  **一**  次号及び第三号に掲げる場合以外の場合　三万六千九百円
  <sup>art-42/par-8/item-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-8/item-1</sup>
  in a case other than those listed in the following item and item (iii): 36,900 yen;
  <sup>machine translation, not official</sup>

  **二**  七十歳に達する日の属する月の翌月以後の第四十一条第八項に規定する療養であって、入院療養である場合　一万五千七百円
  <sup>art-42/par-8/item-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-8/item-2</sup>
  in the case of the medical treatment prescribed in Article 41, paragraph (8) that is received on or after the month following the month that includes the day on which the person reaches the age of 70 and is inpatient treatment: 15,700 yen;
  <sup>machine translation, not official</sup>

  **三**  七十歳に達する日の属する月の翌月以後の第四十一条第八項に規定する療養であって、外来療養である場合　八千円
  <sup>art-42/par-8/item-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-8/item-3</sup>
  in the case of the medical treatment prescribed in Article 41, paragraph (8) that is received on or after the month following the month that includes the day on which the person reaches the age of 70 and is outpatient treatment: 8,000 yen.
  <sup>machine translation, not official</sup>

**第九項**  第四十一条第九項の高額療養費算定基準額は、次の各号に掲げる者の区分に応じ、当該各号に定める額（七十五歳到達時特例対象療養に係るものにあっては、当該各号に定める額に二分の一を乗じて得た額）とする。
<sup>art-42/par-9 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-9</sup>
The base amount for calculating high-cost medical expenses under Article 41, paragraph (9) is, in accordance with the category of persons listed in the following items, the amount specified in each of those items (for that relating to medical treatment under the special rule on reaching age 75, the amount obtained by multiplying the amount specified in each of those items by 1/2).
<sup>machine translation, not official</sup>

  **一**  次号に掲げる者以外の者　一万円
  <sup>art-42/par-9/item-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-9/item-1</sup>
  a person other than those listed in the following item: 10,000 yen;
  <sup>machine translation, not official</sup>

  **二**  第一項第二号又は第三号に掲げる者（七十歳に達する日の属する月の翌月以後に第四十一条第九項に規定する療養を受けた者及び同項に規定する療養のうち国が費用を負担すべき療養に係る疾病として厚生労働大臣が定めるものに係る療養を受けた者を除く。）　二万円
  <sup>art-42/par-9/item-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-9/item-2</sup>
  a person listed in paragraph (1), item (ii) or (iii) (excluding a person who received the medical treatment prescribed in Article 41, paragraph (9) on or after the month following the month that includes the day on which the person reaches the age of 70, and a person who received medical treatment for a disease specified by the Minister of Health, Labour and Welfare as a disease relating to treatment, among the medical treatment prescribed in that paragraph, for which the State is to bear the costs): 20,000 yen.
  <sup>machine translation, not official</sup>

**第十項**  第四十一条の二第一項（同条第二項から第四項までにおいて準用する場合を含む。）、第五項（同条第六項において準用する場合を含む。）及び第七項の高額療養費算定基準額は、それぞれ次の各号に掲げる者の区分に応じ、当該各号に定める額とする。
<sup>art-42/par-10 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-10</sup>
The base amount for calculating high-cost medical expenses under Article 41-2, paragraph (1) (including as applied mutatis mutandis pursuant to paragraphs (2) through (4) of that Article), paragraph (5) of that Article (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) and paragraph (7) of that Article is, in accordance with the category of persons listed in the following items, respectively, the amount specified in each of those items.
<sup>machine translation, not official</sup>

  **一**  次号に掲げる者以外の者　二十一万六千円
  <sup>art-42/par-10/item-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-10/item-1</sup>
  a person other than those listed in the following item: 216,000 yen;
  <sup>machine translation, not official</sup>

  **二**  市町村民税非課税者（基準日の属する年度の前年度（次条第十一項の規定により前年八月一日から三月三十一日までのいずれかの日を基準日とみなした場合にあっては、当該基準日とみなした日の属する年度）分の地方税法の規定による市町村民税が課されない者（市町村の条例で定めるところにより当該市町村民税を免除された者を含むものとし、当該市町村民税の賦課期日において同法の施行地に住所を有しない者を除く。）をいう。）である被保険者又は基準日において要保護者である者であって厚生労働省令で定めるものに該当する被保険者　九万六千円
  <sup>art-42/par-10/item-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-10/item-2</sup>
  a person exempt from municipal inhabitant tax (meaning a person on whom municipal inhabitant tax under the provisions of the Local Tax Act for the previous fiscal year of the fiscal year that includes the reference date (if, pursuant to paragraph (11) of the following Article, any day from August 1 of the previous year to March 31 is deemed to be the reference date, the fiscal year that includes the day deemed to be the reference date) is not imposed (including a person exempted from that municipal inhabitant tax as provided by a municipal ordinance, and excluding a person who does not have an address in the area where that Act is in force on the assessment date of that municipal inhabitant tax)) who is an insured person, or an insured person who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who are persons requiring public assistance on the reference date: 96,000 yen.
  <sup>machine translation, not official</sup>

**第十一項**  前条第一項の高額療養費算定基準額は、次の各号に掲げる者の区分に応じ、当該各号に定める額とする。
<sup>art-42/par-11 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-11</sup>
The base amount for calculating high-cost medical expenses under paragraph (1) of the preceding Article is, in accordance with the category of persons listed in the following items, the amount specified in each of those items.
<sup>machine translation, not official</sup>

  **一**  次号から第四号までに掲げる者以外の者　五十三万円
  <sup>art-42/par-11/item-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-11/item-1</sup>
  a person other than those listed in the following item through item (iv): 530,000 yen;
  <sup>machine translation, not official</sup>

  **二**  基準日の属する月の標準報酬月額が八十三万円以上の被保険者　百六十八万円
  <sup>art-42/par-11/item-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-11/item-2</sup>
  an insured person whose standard monthly remuneration for the month that includes the reference date is 830,000 yen or more: 1,680,000 yen;
  <sup>machine translation, not official</sup>

  **三**  基準日の属する月の標準報酬月額が五十三万円以上八十三万円未満の被保険者　百十一万円
  <sup>art-42/par-11/item-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-11/item-3</sup>
  an insured person whose standard monthly remuneration for the month that includes the reference date is 530,000 yen or more and less than 830,000 yen: 1,110,000 yen;
  <sup>machine translation, not official</sup>

  **四**  市町村民税非課税者（基準日の属する年度の前年度（次条第十二項の規定により前年八月一日から三月三十一日までのいずれかの日を基準日とみなした場合にあっては、当該基準日とみなした日の属する年度）分の地方税法の規定による市町村民税が課されない者（市町村の条例で定めるところにより当該市町村民税を免除された者を含むものとし、当該市町村民税の賦課期日において同法の施行地に住所を有しない者を除く。）をいう。次項第四号において同じ。）である被保険者又は基準日において要保護者である者であって厚生労働省令で定めるものに該当する被保険者（前二号に掲げる者を除く。）　二十九万円
  <sup>art-42/par-11/item-4 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-11/item-4</sup>
  a person exempt from municipal inhabitant tax (meaning a person on whom municipal inhabitant tax under the provisions of the Local Tax Act for the previous fiscal year of the fiscal year that includes the reference date (if, pursuant to paragraph (12) of the following Article, any day from August 1 of the previous year to March 31 is deemed to be the reference date, the fiscal year that includes the day deemed to be the reference date) is not imposed (including a person exempted from that municipal inhabitant tax as provided by a municipal ordinance, and excluding a person who does not have an address in the area where that Act is in force on the assessment date of that municipal inhabitant tax); the same applies in item (iv) of the following paragraph) who is an insured person, or an insured person who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who are persons requiring public assistance on the reference date (excluding those listed in the preceding two items): 290,000 yen.
  <sup>machine translation, not official</sup>

**第十二項**  前条第二項の七十歳以上年間高額療養費算定基準額は、次の各号に掲げる者の区分に応じ、当該各号に定める額とする。
<sup>art-42/par-12 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12</sup>
The annual base amount for calculating high-cost medical expenses for persons aged 70 or over under paragraph (2) of the preceding Article is, in accordance with the category of persons listed in the following items, the amount specified in each of those items.
<sup>machine translation, not official</sup>

  **一**  次号から第五号までに掲げる者以外の者　五十三万円
  <sup>art-42/par-12/item-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-1</sup>
  a person other than those listed in the following item through item (v): 530,000 yen;
  <sup>machine translation, not official</sup>

  **二**  基準日において療養の給付を受けることとした場合に法第七十四条第一項第三号の規定が適用される者（次号及び第四十三条の三第二項第二号から第四号までにおいて「第三号適用者」という。）であって、基準日の属する月の標準報酬月額が八十三万円以上のもの　百六十八万円
  <sup>art-42/par-12/item-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-2</sup>
  a person to whom the provisions of Article 74, paragraph (1), item (iii) of the Act would apply if the person were to receive benefits for medical treatment on the reference date (hereinafter referred to as a "person to whom item (iii) applies" in the following item and Article 43-3, paragraph (2), items (ii) through (iv)) whose standard monthly remuneration for the month that includes the reference date is 830,000 yen or more: 1,680,000 yen;
  <sup>machine translation, not official</sup>

  **三**  基準日の属する月の標準報酬月額が五十三万円以上八十三万円未満の第三号適用者　百十一万円
  <sup>art-42/par-12/item-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-3</sup>
  a person to whom item (iii) applies whose standard monthly remuneration for the month that includes the reference date is 530,000 yen or more and less than 830,000 yen: 1,110,000 yen;
  <sup>machine translation, not official</sup>

  **四**  市町村民税非課税者である被保険者又は基準日において要保護者である者であって厚生労働省令で定めるものに該当する被保険者（前二号又は次号に掲げる者を除く。）　二十九万円
  <sup>art-42/par-12/item-4 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-4</sup>
  an insured person who is a person exempt from municipal inhabitant tax, or an insured person who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who are persons requiring public assistance on the reference date (excluding those listed in the preceding two items or the following item): 290,000 yen;
  <sup>machine translation, not official</sup>

  **五**  被保険者及び基準日の属する月における厚生労働省令で定める日においてその被扶養者である者の全てが基準日の属する年度の前年度（次条第十二項の規定により前年八月一日から三月三十一日までのいずれかの日を基準日とみなした場合にあっては、当該基準日とみなした日の属する年度）分の地方税法の規定による市町村民税に係る同法第三百十三条第一項に規定する総所得金額及び山林所得金額に係る所得税法第二条第一項第二十二号に規定する各種所得の金額並びに他の所得と区分して計算される所得の金額がない被保険者又は基準日において要保護者である者であって厚生労働省令で定めるものに該当する被保険者（第二号又は第三号に掲げる者を除く。）　十八万円
  <sup>art-42/par-12/item-5 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-5</sup>
  an insured person where the insured person and all of the persons who are dependents of the insured person on the day specified by Order of the Ministry of Health, Labour and Welfare in the month that includes the reference date have no Income in Each Class prescribed in Article 2, paragraph (1), item (xxii) of the Income Tax Act relating to the gross income and the amount of timber income prescribed in Article 313, paragraph (1) of the Local Tax Act for municipal inhabitant tax under the provisions of that Act for the previous fiscal year of the fiscal year that includes the reference date (if, pursuant to paragraph (12) of the following Article, any day from August 1 of the previous year to March 31 is deemed to be the reference date, the fiscal year that includes the day deemed to be the reference date) and no amount of income calculated separately from other income, or an insured person who falls under a person specified by Order of the Ministry of Health, Labour and Welfare among persons who are persons requiring public assistance on the reference date (excluding those listed in item (ii) or item (iii)): 180,000 yen.
  <sup>machine translation, not official</sup>

---

## Cites
- art-42/par-1: 第四十一条第一項 → 健康保険法施行令 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-1
- art-42/par-1/item-1: 次号から第五号まで → 健康保険法施行令 第四十二条第一項第二号 (Article 42, paragraph (1), item (ii)), art-42/par-1/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-2
- art-42/par-1/item-1: 次号から第五号まで → 健康保険法施行令 第四十二条第一項第三号 (Article 42, paragraph (1), item (iii)), art-42/par-1/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-3
- art-42/par-1/item-1: 次号から第五号まで → 健康保険法施行令 第四十二条第一項第四号 (Article 42, paragraph (1), item (iv)), art-42/par-1/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-4
- art-42/par-1/item-1: 次号から第五号まで → 健康保険法施行令 第四十二条第一項第五号 (Article 42, paragraph (1), item (v)), art-42/par-1/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-5
- art-42/par-1/item-1: 第四十一条第一項 → 健康保険法施行令 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-1
- art-42/par-1/item-1: 同条第一項から第四項まで → 健康保険法施行令 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-2
- art-42/par-1/item-1: 同条第一項から第四項まで → 健康保険法施行令 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-3
- art-42/par-1/item-1: 同条第一項から第四項まで → 健康保険法施行令 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-4
- art-42/par-1/item-1: この条 → 健康保険法施行令 第四十二条 (Article 42), art-42 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42
- art-42/par-1/item-1: 次条第一項 → 健康保険法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43/par-1
- art-42/par-1/item-2: 第四十一条第一項 → 健康保険法施行令 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-1
- art-42/par-1/item-3: 第四十一条第一項 → 健康保険法施行令 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-1
- art-42/par-1/item-4: 次号 → 健康保険法施行令 第四十二条第一項第五号 (Article 42, paragraph (1), item (v)), art-42/par-1/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-5
- art-42/par-1/item-5: 同法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/ja/local-tax-act/art-328 (e-Gov law ID 325AC0000000226)
- art-42/par-1/item-5: 第十項第二号 → 健康保険法施行令 第四十二条第十項第二号 (Article 42, paragraph (10), item (ii)), art-42/par-10/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-10/item-2
- art-42/par-1/item-5: 第十一項第四号 → 健康保険法施行令 第四十二条第十一項第四号 (Article 42, paragraph (11), item (iv)), art-42/par-11/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-11/item-4
- art-42/par-1/item-5: 第四十三条の三第一項第五号 → 健康保険法施行令 第四十三条の三第一項第五号 (Article 43-3, paragraph (1), item (v)), art-43-3/par-1/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43-3/par-1/item-5
- art-42/par-1/item-5: 第三項第五号 → 健康保険法施行令 第四十二条第三項第五号 (Article 42, paragraph (3), item (v)), art-42/par-3/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-5
- art-42/par-1/item-5: 生活保護法第六条第二項 → 生活保護法 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — https://japanlaw.org/ja/public-assistance-act/art-6/par-2 (e-Gov law ID 325AC0000000144)
- art-42/par-1/item-5: この条 → 健康保険法施行令 第四十二条 (Article 42), art-42 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42
- art-42/par-1/item-5: 第二号 → 健康保険法施行令 第四十二条第一項第二号 (Article 42, paragraph (1), item (ii)), art-42/par-1/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-2
- art-42/par-1/item-5: 第三号 → 健康保険法施行令 第四十二条第一項第三号 (Article 42, paragraph (1), item (iii)), art-42/par-1/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-3
- art-42/par-2: 第四十一条第二項 → 健康保険法施行令 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-2
- art-42/par-2/item-1: 次号から第五号まで → 健康保険法施行令 第四十二条第二項第二号 (Article 42, paragraph (2), item (ii)), art-42/par-2/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-2
- art-42/par-2/item-1: 次号から第五号まで → 健康保険法施行令 第四十二条第二項第三号 (Article 42, paragraph (2), item (iii)), art-42/par-2/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-3
- art-42/par-2/item-1: 次号から第五号まで → 健康保険法施行令 第四十二条第二項第四号 (Article 42, paragraph (2), item (iv)), art-42/par-2/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-4
- art-42/par-2/item-1: 次号から第五号まで → 健康保険法施行令 第四十二条第二項第五号 (Article 42, paragraph (2), item (v)), art-42/par-2/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-5
- art-42/par-2/item-1: 第四十一条第二項 → 健康保険法施行令 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-2
- art-42/par-2/item-2: 前項第二号 → 健康保険法施行令 第四十二条第一項第二号 (Article 42, paragraph (1), item (ii)), art-42/par-1/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-2
- art-42/par-2/item-2: 第四十一条第二項 → 健康保険法施行令 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-2
- art-42/par-2/item-3: 前項第三号 → 健康保険法施行令 第四十二条第一項第三号 (Article 42, paragraph (1), item (iii)), art-42/par-1/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-3
- art-42/par-2/item-3: 第四十一条第二項 → 健康保険法施行令 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-2
- art-42/par-2/item-4: 前項第四号 → 健康保険法施行令 第四十二条第一項第四号 (Article 42, paragraph (1), item (iv)), art-42/par-1/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-4
- art-42/par-2/item-5: 前項第五号 → 健康保険法施行令 第四十二条第一項第五号 (Article 42, paragraph (1), item (v)), art-42/par-1/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-5
- art-42/par-3: 第四十一条第三項 → 健康保険法施行令 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-3
- art-42/par-3/item-1: 次号から第六号まで → 健康保険法施行令 第四十二条第三項第二号 (Article 42, paragraph (3), item (ii)), art-42/par-3/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-2
- art-42/par-3/item-1: 次号から第六号まで → 健康保険法施行令 第四十二条第三項第三号 (Article 42, paragraph (3), item (iii)), art-42/par-3/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-3
- art-42/par-3/item-1: 次号から第六号まで → 健康保険法施行令 第四十二条第三項第四号 (Article 42, paragraph (3), item (iv)), art-42/par-3/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-4
- art-42/par-3/item-1: 次号から第六号まで → 健康保険法施行令 第四十二条第三項第五号 (Article 42, paragraph (3), item (v)), art-42/par-3/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-5
- art-42/par-3/item-1: 次号から第六号まで → 健康保険法施行令 第四十二条第三項第六号 (Article 42, paragraph (3), item (vi)), art-42/par-3/item-6 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-6
- art-42/par-3/item-2: 法第七十四条第一項第三号 → 健康保険法 第七十四条第一項第三号 (Article 74, paragraph (1), item (iii)), art-74/par-1/item-3 — https://japanlaw.org/ja/health-insurance-act/art-74/par-1/item-3 (e-Gov law ID 211AC0000000070)
- art-42/par-3/item-2: 第四十一条第三項 → 健康保険法施行令 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-3
- art-42/par-3/item-3: 法第七十四条第一項第三号 → 健康保険法 第七十四条第一項第三号 (Article 74, paragraph (1), item (iii)), art-74/par-1/item-3 — https://japanlaw.org/ja/health-insurance-act/art-74/par-1/item-3 (e-Gov law ID 211AC0000000070)
- art-42/par-3/item-3: 第四十一条第三項 → 健康保険法施行令 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-3
- art-42/par-3/item-4: 法第七十四条第一項第三号 → 健康保険法 第七十四条第一項第三号 (Article 74, paragraph (1), item (iii)), art-74/par-1/item-3 — https://japanlaw.org/ja/health-insurance-act/art-74/par-1/item-3 (e-Gov law ID 211AC0000000070)
- art-42/par-3/item-4: 第四十一条第三項 → 健康保険法施行令 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-3
- art-42/par-3/item-5: 前三号 → 健康保険法施行令 第四十二条第三項第二号 (Article 42, paragraph (3), item (ii)), art-42/par-3/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-2
- art-42/par-3/item-5: 前三号 → 健康保険法施行令 第四十二条第三項第三号 (Article 42, paragraph (3), item (iii)), art-42/par-3/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-3
- art-42/par-3/item-5: 前三号 → 健康保険法施行令 第四十二条第三項第四号 (Article 42, paragraph (3), item (iv)), art-42/par-3/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-4
- art-42/par-3/item-5: 次号 → 健康保険法施行令 第四十二条第三項第六号 (Article 42, paragraph (3), item (vi)), art-42/par-3/item-6 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-6
- art-42/par-3/item-6: 第十二項第五号 → 健康保険法施行令 第四十二条第十二項第五号 (Article 42, paragraph (12), item (v)), art-42/par-12/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-5
- art-42/par-3/item-6: 第四十三条の三第二項第六号 → 健康保険法施行令 第四十三条の三第二項第六号 (Article 43-3, paragraph (2), item (vi)), art-43-3/par-2/item-6 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43-3/par-2/item-6
- art-42/par-3/item-6: 同法第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/art-313/par-1 (e-Gov law ID 325AC0000000226)
- art-42/par-3/item-6: 所得税法（昭和四十年法律第三十三号）第二条第一項第二十二号 → 所得税法 第二条第一項第二十二号 (Article 2, paragraph (1), item (xxii)), art-2/par-1/item-22 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-22 (e-Gov law ID 340AC0000000033)
- art-42/par-3/item-6: 同法第三十五条第二項 → 所得税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/income-tax-act/art-35/par-2 (e-Gov law ID 340AC0000000033)
- art-42/par-3/item-6: 同条第四項 → 所得税法 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/ja/income-tax-act/art-35/par-4 (e-Gov law ID 340AC0000000033)
- art-42/par-3/item-6: 同法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/income-tax-act/art-28/par-1 (e-Gov law ID 340AC0000000033)
- art-42/par-3/item-6: 同条第二項 → 所得税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/income-tax-act/art-28/par-2 (e-Gov law ID 340AC0000000033)
- art-42/par-3/item-6: 地方税法附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-5 (e-Gov law ID 325AC0000000226)
- art-42/par-3/item-6: 同法附則第三十五条の二の六第八項 → 地方税法 附則第三十五条の二の六第八項 (Supplementary Provisions, Article 35-2-6, paragraph (8)), suppl-3251-226/art-35-2-6/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-8 (e-Gov law ID 325AC0000000226)
- art-42/par-3/item-6: 第十一項 → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-11 (e-Gov law ID 325AC0000000226)
- art-42/par-3/item-6: 同法附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-5 (e-Gov law ID 325AC0000000226)
- art-42/par-3/item-6: 同法附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-4 (e-Gov law ID 325AC0000000226)
- art-42/par-3/item-6: 租税特別措置法（昭和三十二年法律第二十六号）第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 (e-Gov law ID 332AC0000000026)
- art-42/par-3/item-6: 第二項 → 租税特別措置法 第三十三条の四第二項 (Article 33-4, paragraph (2)), art-33-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-2 (e-Gov law ID 332AC0000000026)
- art-42/par-3/item-6: 第三十四条第一項 → 租税特別措置法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-1 (e-Gov law ID 332AC0000000026)
- art-42/par-3/item-6: 第三十四条の二第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-1 (e-Gov law ID 332AC0000000026)
- art-42/par-3/item-6: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 (e-Gov law ID 332AC0000000026)
- art-42/par-3/item-6: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-1 (e-Gov law ID 332AC0000000026)
- art-42/par-3/item-6: 第三十五条の二第一項 → 租税特別措置法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-2/par-1 (e-Gov law ID 332AC0000000026)
- art-42/par-3/item-6: 第三十五条の三第一項 → 租税特別措置法 第三十五条の三第一項 (Article 35-3, paragraph (1)), art-35-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-1 (e-Gov law ID 332AC0000000026)
- art-42/par-3/item-6: 第三十六条 → 租税特別措置法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/special-taxation-measures-act/art-36 (e-Gov law ID 332AC0000000026)
- art-42/par-3/item-6: 同法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 (e-Gov law ID 332AC0000000026)
- art-42/par-3/item-6: 地方税法附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-5 (e-Gov law ID 325AC0000000226)
- art-42/par-3/item-6: 同法第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 (e-Gov law ID 332AC0000000026)
- art-42/par-3/item-6: 地方税法附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-5 (e-Gov law ID 325AC0000000226)
- art-42/par-3/item-6: 同法附則第三十五条の三第十五項 → 地方税法 附則第三十五条の三第十五項 (Supplementary Provisions, Article 35-3, paragraph (15)), suppl-3251-226/art-35-3/par-15 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-15 (e-Gov law ID 325AC0000000226)
- art-42/par-3/item-6: 同法附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2/par-5 (e-Gov law ID 325AC0000000226)
- art-42/par-3/item-6: 第三十五条の三第十三項 → 地方税法 附則第三十五条の三第十三項 (Supplementary Provisions, Article 35-3, paragraph (13)), suppl-3251-226/art-35-3/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-13 (e-Gov law ID 325AC0000000226)
- art-42/par-3/item-6: 同法附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-4 (e-Gov law ID 325AC0000000226)
- art-42/par-3/item-6: 同法附則第三十五条の四の二第七項 → 地方税法 附則第三十五条の四の二第七項 (Supplementary Provisions, Article 35-4-2, paragraph (7)), suppl-3251-226/art-35-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4-2/par-7 (e-Gov law ID 325AC0000000226)
- art-42/par-3/item-6: 外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号）第八条第二項 → e-Gov law 337AC0000000144, 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — not held in this collection
- art-42/par-3/item-6: 同法第十二条第五項 → e-Gov law 337AC0000000144, 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — not held in this collection
- art-42/par-3/item-6: 第十六条第二項 → e-Gov law 337AC0000000144, 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — not held in this collection
- art-42/par-3/item-6: 同法第八条第四項 → e-Gov law 337AC0000000144, 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — not held in this collection
- art-42/par-3/item-6: 同法第十二条第六項 → e-Gov law 337AC0000000144, 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — not held in this collection
- art-42/par-3/item-6: 第十六条第三項 → e-Gov law 337AC0000000144, 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — not held in this collection
- art-42/par-3/item-6: 租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二の二第十項 → e-Gov law 344AC0000000046, 第三条の二の二第十項 (Article 3-2-2, paragraph (10)), art-3-2-2/par-10 — not held in this collection
- art-42/par-3/item-6: 同条第十二項 → e-Gov law 344AC0000000046, 第三条の二の二第十二項 (Article 3-2-2, paragraph (12)), art-3-2-2/par-12 — not held in this collection
- art-42/par-3/item-6: 第二号から第四号まで → 健康保険法施行令 第四十二条第三項第二号 (Article 42, paragraph (3), item (ii)), art-42/par-3/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-2
- art-42/par-3/item-6: 第二号から第四号まで → 健康保険法施行令 第四十二条第三項第三号 (Article 42, paragraph (3), item (iii)), art-42/par-3/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-3
- art-42/par-3/item-6: 第二号から第四号まで → 健康保険法施行令 第四十二条第三項第四号 (Article 42, paragraph (3), item (iv)), art-42/par-3/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-4
- art-42/par-4: 第四十一条第四項 → 健康保険法施行令 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-4
- art-42/par-4/item-1: 前項第一号 → 健康保険法施行令 第四十二条第三項第一号 (Article 42, paragraph (3), item (i)), art-42/par-3/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-1
- art-42/par-4/item-2: 前項第二号 → 健康保険法施行令 第四十二条第三項第二号 (Article 42, paragraph (3), item (ii)), art-42/par-3/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-2
- art-42/par-4/item-2: 第四十一条第四項 → 健康保険法施行令 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-4
- art-42/par-4/item-3: 前項第三号 → 健康保険法施行令 第四十二条第三項第三号 (Article 42, paragraph (3), item (iii)), art-42/par-3/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-3
- art-42/par-4/item-3: 第四十一条第四項 → 健康保険法施行令 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-4
- art-42/par-4/item-4: 前項第四号 → 健康保険法施行令 第四十二条第三項第四号 (Article 42, paragraph (3), item (iv)), art-42/par-3/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-4
- art-42/par-4/item-4: 第四十一条第四項 → 健康保険法施行令 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-4
- art-42/par-4/item-5: 前項第五号 → 健康保険法施行令 第四十二条第三項第五号 (Article 42, paragraph (3), item (v)), art-42/par-3/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-5
- art-42/par-4/item-6: 前項第六号 → 健康保険法施行令 第四十二条第三項第六号 (Article 42, paragraph (3), item (vi)), art-42/par-3/item-6 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-6
- art-42/par-5: 第四十一条第五項 → 健康保険法施行令 第四十一条第五項 (Article 41, paragraph (5)), art-41/par-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-5
- art-42/par-5/item-1: 第三項第一号 → 健康保険法施行令 第四十二条第三項第一号 (Article 42, paragraph (3), item (i)), art-42/par-3/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-1
- art-42/par-5/item-2: 第三項第五号 → 健康保険法施行令 第四十二条第三項第五号 (Article 42, paragraph (3), item (v)), art-42/par-3/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-5
- art-42/par-5/item-3: 第三項第六号 → 健康保険法施行令 第四十二条第三項第六号 (Article 42, paragraph (3), item (vi)), art-42/par-3/item-6 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-6
- art-42/par-6: 第四十一条第六項 → 健康保険法施行令 第四十一条第六項 (Article 41, paragraph (6)), art-41/par-6 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-6
- art-42/par-6/item-1: 次号 → 健康保険法施行令 第四十二条第六項第二号 (Article 42, paragraph (6), item (ii)), art-42/par-6/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-6/item-2
- art-42/par-6/item-1: 第三号 → 健康保険法施行令 第四十二条第六項第三号 (Article 42, paragraph (6), item (iii)), art-42/par-6/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-6/item-3
- art-42/par-6/item-1: 第四十一条第一項第一号 → 健康保険法施行令 第四十一条第一項第一号 (Article 41, paragraph (1), item (i)), art-41/par-1/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-1/item-1
- art-42/par-6/item-1: 同条第六項 → 健康保険法施行令 第四十一条第六項 (Article 41, paragraph (6)), art-41/par-6 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-6
- art-42/par-6/item-1: この号 → 健康保険法施行令 第四十二条第六項第一号 (Article 42, paragraph (6), item (i)), art-42/par-6/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-6/item-1
- art-42/par-6/item-2: 前号 → 健康保険法施行令 第四十二条第六項第一号 (Article 42, paragraph (6), item (i)), art-42/par-6/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-6/item-1
- art-42/par-6/item-2: 法第六十三条第一項第五号 → 健康保険法 第六十三条第一項第五号 (Article 63, paragraph (1), item (v)), art-63/par-1/item-5 — https://japanlaw.org/ja/health-insurance-act/art-63/par-1/item-5 (e-Gov law ID 211AC0000000070)
- art-42/par-6/item-2: 同項第一号から第三号まで → 健康保険法 第六十三条第一項第一号 (Article 63, paragraph (1), item (i)), art-63/par-1/item-1 — https://japanlaw.org/ja/health-insurance-act/art-63/par-1/item-1 (e-Gov law ID 211AC0000000070)
- art-42/par-6/item-2: 同項第一号から第三号まで → 健康保険法 第六十三条第一項第二号 (Article 63, paragraph (1), item (ii)), art-63/par-1/item-2 — https://japanlaw.org/ja/health-insurance-act/art-63/par-1/item-2 (e-Gov law ID 211AC0000000070)
- art-42/par-6/item-2: 同項第一号から第三号まで → 健康保険法 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/ja/health-insurance-act/art-63/par-1/item-3 (e-Gov law ID 211AC0000000070)
- art-42/par-6/item-2: 次項 → 健康保険法施行令 第四十二条第七項 (Article 42, paragraph (7)), art-42/par-7 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7
- art-42/par-6/item-2: 第八項第二号 → 健康保険法施行令 第四十二条第八項第二号 (Article 42, paragraph (8), item (ii)), art-42/par-8/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-8/item-2
- art-42/par-6/item-3: 第一号 → 健康保険法施行令 第四十二条第六項第一号 (Article 42, paragraph (6), item (i)), art-42/par-6/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-6/item-1
- art-42/par-7: 第四十一条第七項 → 健康保険法施行令 第四十一条第七項 (Article 41, paragraph (7)), art-41/par-7 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-7
- art-42/par-7/item-1: 次号 → 健康保険法施行令 第四十二条第七項第二号 (Article 42, paragraph (7), item (ii)), art-42/par-7/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2
- art-42/par-7/item-1: 第三号 → 健康保険法施行令 第四十二条第七項第三号 (Article 42, paragraph (7), item (iii)), art-42/par-7/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-3
- art-42/par-7/item-1/sub-1: 第一項第一号 → 健康保険法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-1
- art-42/par-7/item-1/sub-1: 第四十一条第一項第一号 → 健康保険法施行令 第四十一条第一項第一号 (Article 41, paragraph (1), item (i)), art-41/par-1/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-1/item-1
- art-42/par-7/item-1/sub-1: 同条第七項 → 健康保険法施行令 第四十一条第七項 (Article 41, paragraph (7)), art-41/par-7 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-7
- art-42/par-7/item-1/sub-1: この項 → 健康保険法施行令 第四十二条第七項 (Article 42, paragraph (7)), art-42/par-7 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7
- art-42/par-7/item-1/sub-2: 第一項第二号 → 健康保険法施行令 第四十二条第一項第二号 (Article 42, paragraph (1), item (ii)), art-42/par-1/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-2
- art-42/par-7/item-1/sub-2: 第四十一条第一項第一号 → 健康保険法施行令 第四十一条第一項第一号 (Article 41, paragraph (1), item (i)), art-41/par-1/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-1/item-1
- art-42/par-7/item-1/sub-3: 第一項第三号 → 健康保険法施行令 第四十二条第一項第三号 (Article 42, paragraph (1), item (iii)), art-42/par-1/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-3
- art-42/par-7/item-1/sub-3: 第四十一条第一項第一号 → 健康保険法施行令 第四十一条第一項第一号 (Article 41, paragraph (1), item (i)), art-41/par-1/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-1/item-1
- art-42/par-7/item-1/sub-4: 第一項第四号 → 健康保険法施行令 第四十二条第一項第四号 (Article 42, paragraph (1), item (iv)), art-42/par-1/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-4
- art-42/par-7/item-1/sub-5: 第一項第五号 → 健康保険法施行令 第四十二条第一項第五号 (Article 42, paragraph (1), item (v)), art-42/par-1/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-5
- art-42/par-7/item-2/sub-1: 第三項第一号 → 健康保険法施行令 第四十二条第三項第一号 (Article 42, paragraph (3), item (i)), art-42/par-3/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-1
- art-42/par-7/item-2/sub-2: 第三項第二号 → 健康保険法施行令 第四十二条第三項第二号 (Article 42, paragraph (3), item (ii)), art-42/par-3/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-2
- art-42/par-7/item-2/sub-2: 第四十一条第一項第一号 → 健康保険法施行令 第四十一条第一項第一号 (Article 41, paragraph (1), item (i)), art-41/par-1/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-1/item-1
- art-42/par-7/item-2/sub-3: 第三項第三号 → 健康保険法施行令 第四十二条第三項第三号 (Article 42, paragraph (3), item (iii)), art-42/par-3/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-3
- art-42/par-7/item-2/sub-3: 第四十一条第一項第一号 → 健康保険法施行令 第四十一条第一項第一号 (Article 41, paragraph (1), item (i)), art-41/par-1/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-1/item-1
- art-42/par-7/item-2/sub-4: 第三項第四号 → 健康保険法施行令 第四十二条第三項第四号 (Article 42, paragraph (3), item (iv)), art-42/par-3/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-4
- art-42/par-7/item-2/sub-4: 第四十一条第一項第一号 → 健康保険法施行令 第四十一条第一項第一号 (Article 41, paragraph (1), item (i)), art-41/par-1/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-1/item-1
- art-42/par-7/item-2/sub-5: 第三項第五号 → 健康保険法施行令 第四十二条第三項第五号 (Article 42, paragraph (3), item (v)), art-42/par-3/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-5
- art-42/par-7/item-2/sub-6: 第三項第六号 → 健康保険法施行令 第四十二条第三項第六号 (Article 42, paragraph (3), item (vi)), art-42/par-3/item-6 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-6
- art-42/par-7/item-3/sub-1: 第三項第一号 → 健康保険法施行令 第四十二条第三項第一号 (Article 42, paragraph (3), item (i)), art-42/par-3/item-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-1
- art-42/par-7/item-3/sub-2: 第三項第五号 → 健康保険法施行令 第四十二条第三項第五号 (Article 42, paragraph (3), item (v)), art-42/par-3/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-5
- art-42/par-7/item-3/sub-3: 第三項第六号 → 健康保険法施行令 第四十二条第三項第六号 (Article 42, paragraph (3), item (vi)), art-42/par-3/item-6 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-6
- art-42/par-8: 第四十一条第八項 → 健康保険法施行令 第四十一条第八項 (Article 41, paragraph (8)), art-41/par-8 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-8
- art-42/par-8/item-1: 次号 → 健康保険法施行令 第四十二条第八項第二号 (Article 42, paragraph (8), item (ii)), art-42/par-8/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-8/item-2
- art-42/par-8/item-1: 第三号 → 健康保険法施行令 第四十二条第八項第三号 (Article 42, paragraph (8), item (iii)), art-42/par-8/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-8/item-3
- art-42/par-8/item-2: 第四十一条第八項 → 健康保険法施行令 第四十一条第八項 (Article 41, paragraph (8)), art-41/par-8 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-8
- art-42/par-8/item-3: 第四十一条第八項 → 健康保険法施行令 第四十一条第八項 (Article 41, paragraph (8)), art-41/par-8 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-8
- art-42/par-9: 第四十一条第九項 → 健康保険法施行令 第四十一条第九項 (Article 41, paragraph (9)), art-41/par-9 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-9
- art-42/par-9/item-1: 次号 → 健康保険法施行令 第四十二条第九項第二号 (Article 42, paragraph (9), item (ii)), art-42/par-9/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-9/item-2
- art-42/par-9/item-2: 第一項第二号 → 健康保険法施行令 第四十二条第一項第二号 (Article 42, paragraph (1), item (ii)), art-42/par-1/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-2
- art-42/par-9/item-2: 第三号 → 健康保険法施行令 第四十二条第一項第三号 (Article 42, paragraph (1), item (iii)), art-42/par-1/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-3
- art-42/par-9/item-2: 第四十一条第九項 → 健康保険法施行令 第四十一条第九項 (Article 41, paragraph (9)), art-41/par-9 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-9
- art-42/par-10: 第四十一条の二第一項 → 健康保険法施行令 第四十一条の二第一項 (Article 41-2, paragraph (1)), art-41-2/par-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41-2/par-1
- art-42/par-10: 同条第二項から第四項まで → 健康保険法施行令 第四十一条の二第二項 (Article 41-2, paragraph (2)), art-41-2/par-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41-2/par-2
- art-42/par-10: 同条第二項から第四項まで → 健康保険法施行令 第四十一条の二第三項 (Article 41-2, paragraph (3)), art-41-2/par-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41-2/par-3
- art-42/par-10: 同条第二項から第四項まで → 健康保険法施行令 第四十一条の二第四項 (Article 41-2, paragraph (4)), art-41-2/par-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41-2/par-4
- art-42/par-10: 第五項 → 健康保険法施行令 第四十一条の二第五項 (Article 41-2, paragraph (5)), art-41-2/par-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41-2/par-5
- art-42/par-10: 同条第六項 → 健康保険法施行令 第四十一条の二第六項 (Article 41-2, paragraph (6)), art-41-2/par-6 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41-2/par-6
- art-42/par-10: 第七項 → 健康保険法施行令 第四十一条の二第七項 (Article 41-2, paragraph (7)), art-41-2/par-7 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41-2/par-7
- art-42/par-10/item-1: 次号 → 健康保険法施行令 第四十二条第十項第二号 (Article 42, paragraph (10), item (ii)), art-42/par-10/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-10/item-2
- art-42/par-10/item-2: 次条第十一項 → 健康保険法施行令 第四十三条第十一項 (Article 43, paragraph (11)), art-43/par-11 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43/par-11
- art-42/par-11: 前条第一項 → 健康保険法施行令 第四十一条の三第一項 (Article 41-3, paragraph (1)), art-41-3/par-1 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41-3/par-1
- art-42/par-11/item-1: 次号から第四号まで → 健康保険法施行令 第四十二条第十一項第二号 (Article 42, paragraph (11), item (ii)), art-42/par-11/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-11/item-2
- art-42/par-11/item-1: 次号から第四号まで → 健康保険法施行令 第四十二条第十一項第三号 (Article 42, paragraph (11), item (iii)), art-42/par-11/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-11/item-3
- art-42/par-11/item-1: 次号から第四号まで → 健康保険法施行令 第四十二条第十一項第四号 (Article 42, paragraph (11), item (iv)), art-42/par-11/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-11/item-4
- art-42/par-11/item-4: 次条第十二項 → 健康保険法施行令 第四十三条第十二項 (Article 43, paragraph (12)), art-43/par-12 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43/par-12
- art-42/par-11/item-4: 次項第四号 → 健康保険法施行令 第四十二条第十二項第四号 (Article 42, paragraph (12), item (iv)), art-42/par-12/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-4
- art-42/par-11/item-4: 前二号 → 健康保険法施行令 第四十二条第十一項第二号 (Article 42, paragraph (11), item (ii)), art-42/par-11/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-11/item-2
- art-42/par-11/item-4: 前二号 → 健康保険法施行令 第四十二条第十一項第三号 (Article 42, paragraph (11), item (iii)), art-42/par-11/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-11/item-3
- art-42/par-12: 前条第二項 → 健康保険法施行令 第四十一条の三第二項 (Article 41-3, paragraph (2)), art-41-3/par-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41-3/par-2
- art-42/par-12/item-1: 次号から第五号まで → 健康保険法施行令 第四十二条第十二項第二号 (Article 42, paragraph (12), item (ii)), art-42/par-12/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-2
- art-42/par-12/item-1: 次号から第五号まで → 健康保険法施行令 第四十二条第十二項第三号 (Article 42, paragraph (12), item (iii)), art-42/par-12/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-3
- art-42/par-12/item-1: 次号から第五号まで → 健康保険法施行令 第四十二条第十二項第四号 (Article 42, paragraph (12), item (iv)), art-42/par-12/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-4
- art-42/par-12/item-1: 次号から第五号まで → 健康保険法施行令 第四十二条第十二項第五号 (Article 42, paragraph (12), item (v)), art-42/par-12/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-5
- art-42/par-12/item-2: 法第七十四条第一項第三号 → 健康保険法 第七十四条第一項第三号 (Article 74, paragraph (1), item (iii)), art-74/par-1/item-3 — https://japanlaw.org/ja/health-insurance-act/art-74/par-1/item-3 (e-Gov law ID 211AC0000000070)
- art-42/par-12/item-2: 次号 → 健康保険法施行令 第四十二条第十二項第三号 (Article 42, paragraph (12), item (iii)), art-42/par-12/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-3
- art-42/par-12/item-2: 第四十三条の三第二項第二号から第四号まで → 健康保険法施行令 第四十三条の三第二項第二号 (Article 43-3, paragraph (2), item (ii)), art-43-3/par-2/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43-3/par-2/item-2
- art-42/par-12/item-2: 第四十三条の三第二項第二号から第四号まで → 健康保険法施行令 第四十三条の三第二項第三号 (Article 43-3, paragraph (2), item (iii)), art-43-3/par-2/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43-3/par-2/item-3
- art-42/par-12/item-2: 第四十三条の三第二項第二号から第四号まで → 健康保険法施行令 第四十三条の三第二項第四号 (Article 43-3, paragraph (2), item (iv)), art-43-3/par-2/item-4 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43-3/par-2/item-4
- art-42/par-12/item-4: 前二号 → 健康保険法施行令 第四十二条第十二項第二号 (Article 42, paragraph (12), item (ii)), art-42/par-12/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-2
- art-42/par-12/item-4: 前二号 → 健康保険法施行令 第四十二条第十二項第三号 (Article 42, paragraph (12), item (iii)), art-42/par-12/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-3
- art-42/par-12/item-4: 次号 → 健康保険法施行令 第四十二条第十二項第五号 (Article 42, paragraph (12), item (v)), art-42/par-12/item-5 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-5
- art-42/par-12/item-5: 次条第十二項 → 健康保険法施行令 第四十三条第十二項 (Article 43, paragraph (12)), art-43/par-12 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43/par-12
- art-42/par-12/item-5: 同法第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/art-313/par-1 (e-Gov law ID 325AC0000000226)
- art-42/par-12/item-5: 所得税法第二条第一項第二十二号 → 所得税法 第二条第一項第二十二号 (Article 2, paragraph (1), item (xxii)), art-2/par-1/item-22 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-22 (e-Gov law ID 340AC0000000033)
- art-42/par-12/item-5: 第二号 → 健康保険法施行令 第四十二条第十二項第二号 (Article 42, paragraph (12), item (ii)), art-42/par-12/item-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-2
- art-42/par-12/item-5: 第三号 → 健康保険法施行令 第四十二条第十二項第三号 (Article 42, paragraph (12), item (iii)), art-42/par-12/item-3 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-3

## Cited by

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

- 健康保険法施行令 第四十一条第一項第一号（月間の高額療養費の支給要件及び支給額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-1/item-1
- 健康保険法施行令 第四十一条第五項（月間の高額療養費の支給要件及び支給額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-5
- 健康保険法施行令 第四十一条第七項（月間の高額療養費の支給要件及び支給額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-41/par-7
- 健康保険法施行令 第四十二条第一項第一号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-1
- 健康保険法施行令 第四十二条第一項第四号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-4
- 健康保険法施行令 第四十二条第一項第五号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-1/item-5
- 健康保険法施行令 第四十二条第二項第一号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-1
- 健康保険法施行令 第四十二条第二項第二号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-2
- 健康保険法施行令 第四十二条第二項第三号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-3
- 健康保険法施行令 第四十二条第二項第四号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-4
- 健康保険法施行令 第四十二条第二項第五号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-2/item-5
- 健康保険法施行令 第四十二条第三項第一号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-1
- 健康保険法施行令 第四十二条第三項第五号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-5
- 健康保険法施行令 第四十二条第三項第六号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-3/item-6
- 健康保険法施行令 第四十二条第四項第一号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-4/item-1
- 健康保険法施行令 第四十二条第四項第二号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-4/item-2
- 健康保険法施行令 第四十二条第四項第三号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-4/item-3
- 健康保険法施行令 第四十二条第四項第四号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-4/item-4
- 健康保険法施行令 第四十二条第四項第五号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-4/item-5
- 健康保険法施行令 第四十二条第四項第六号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-4/item-6
- 健康保険法施行令 第四十二条第五項第一号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-5/item-1
- 健康保険法施行令 第四十二条第五項第二号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-5/item-2
- 健康保険法施行令 第四十二条第五項第三号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-5/item-3
- 健康保険法施行令 第四十二条第六項第一号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-6/item-1
- 健康保険法施行令 第四十二条第六項第二号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-6/item-2
- 健康保険法施行令 第四十二条第六項第三号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-6/item-3
- 健康保険法施行令 第四十二条第七項第一号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-1
- 健康保険法施行令 第四十二条第七項第一号イ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-1/sub-1
- 健康保険法施行令 第四十二条第七項第一号ロ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-1/sub-2
- 健康保険法施行令 第四十二条第七項第一号ハ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-1/sub-3
- 健康保険法施行令 第四十二条第七項第一号ニ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-1/sub-4
- 健康保険法施行令 第四十二条第七項第一号ホ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-1/sub-5
- 健康保険法施行令 第四十二条第七項第二号イ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2/sub-1
- 健康保険法施行令 第四十二条第七項第二号ロ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2/sub-2
- 健康保険法施行令 第四十二条第七項第二号ハ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2/sub-3
- 健康保険法施行令 第四十二条第七項第二号ニ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2/sub-4
- 健康保険法施行令 第四十二条第七項第二号ホ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2/sub-5
- 健康保険法施行令 第四十二条第七項第二号ヘ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-2/sub-6
- 健康保険法施行令 第四十二条第七項第三号イ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-3/sub-1
- 健康保険法施行令 第四十二条第七項第三号ロ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-3/sub-2
- 健康保険法施行令 第四十二条第七項第三号ハ（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-7/item-3/sub-3
- 健康保険法施行令 第四十二条第八項第一号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-8/item-1
- 健康保険法施行令 第四十二条第九項第一号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-9/item-1
- 健康保険法施行令 第四十二条第九項第二号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-9/item-2
- 健康保険法施行令 第四十二条第十項第一号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-10/item-1
- 健康保険法施行令 第四十二条第十一項第一号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-11/item-1
- 健康保険法施行令 第四十二条第十一項第四号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-11/item-4
- 健康保険法施行令 第四十二条第十二項第一号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-1
- 健康保険法施行令 第四十二条第十二項第二号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-2
- 健康保険法施行令 第四十二条第十二項第四号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-4
- 健康保険法施行令 第四十二条第十二項第五号（高額療養費算定基準額） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42/par-12/item-5
- 健康保険法施行令 第四十三条第一項第一号イ（その他高額療養費の支給に関する事項） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43/par-1/item-1/sub-1
- 健康保険法施行令 第四十三条第一項第一号ロ（その他高額療養費の支給に関する事項） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43/par-1/item-1/sub-2
- 健康保険法施行令 第四十三条第一項第一号ハ（その他高額療養費の支給に関する事項） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43/par-1/item-1/sub-3
- 健康保険法施行令 第四十三条第一項第一号ニ（その他高額療養費の支給に関する事項） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43/par-1/item-1/sub-4
- 健康保険法施行令 第四十三条第一項第一号ホ（その他高額療養費の支給に関する事項） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43/par-1/item-1/sub-5
- 健康保険法施行令 第四十三条第一項第二号ロ（その他高額療養費の支給に関する事項） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43/par-1/item-2/sub-2
- 健康保険法施行令 第四十三条第一項第二号ハ（その他高額療養費の支給に関する事項） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43/par-1/item-2/sub-3
- 健康保険法施行令 第四十三条第一項第二号ニ（その他高額療養費の支給に関する事項） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43/par-1/item-2/sub-4
- 健康保険法施行令 第四十三条第一項第二号ホ（その他高額療養費の支給に関する事項） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-43/par-1/item-2/sub-5
- …and 38 more at https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-42

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-06
- e-Gov 法令検索, Digital Agency (デジタル庁) — 健康保険法施行令 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/215IO0000000243/20261001_508CO0000000276), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch health-insurance-act-enforcement-order-20261106T164949-009, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch health-insurance-act-enforcement-order-20261106T164949-010, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch health-insurance-act-enforcement-order-20261106T164949-011, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch health-insurance-act-enforcement-order-20261106T164949-011, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch health-insurance-act-enforcement-order-20261106T164949-012, translated 2026-11-07
- This site's parser, version 229 — 健康保険法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06
