[Medical expense deduction and self-medication tax system]
Applications for medical expense deductions and self-medication tax system have started (acceptance period at the tax office is from February 16 to March 15). Regarding the self-medication tax system, the target period has been extended by 5 years (until December 31, 2026), and the procedures have been simplified and easier to use.
Medical Expense Deductions and Self-Medication Taxation | February 2023
The medical expense deduction and the self-medication tax system cannot be used at the same time, so it is up to the applicant to choose which deduction to receive.
First, total the "costs for purchasing the self-medication tax system" last year (January 1 to December 31, 2022)
A common identification mark is displayed on many of the products subject to the self-medication tax system.
*Some products are not displayed.
*Some products are not displayed.
The receipt at the time of purchase clearly states which products are subject to the self-medication tax system.
(At Sundrug Group stores, target products are marked with a star .)
What is medical expense deduction?
Medical expense deduction is a system in which part of income tax and resident tax is refunded .
If your annual medical expenses exceed 100,000 yen or 5% of your gross income, you will receive a portion of the tax refund when you file a tax return.
subject
Expenses for medical treatment and medicines paid at hospitals, dental clinics, etc., transportation expenses for going to hospitals, etc.
Nursing care diaper costs , regular checkups and examination costs during pregnancy, pediatric orthodontic costs, vision recovery laser surgery (LASIK surgery) costs, pharmaceuticals (*1) purchased at drugstores, etc.
*1 Cold medicines, pain relievers, plasters, and other medicines used to treat illnesses and injuries are eligible .
What medical expenses are not covered?
・Among OTC drugs purchased at drugstores, etc., drugs used for disease prevention and health promotion
Examples) Vitamins, drinks, hair growth agents, antiflatulents, gargles, denture stabilizers, motion sickness medicines, drowsiness, quasi-drugs, thermometers, eye drops (subject to doctor's instructions) ), sphygmomanometer (subject to doctor's instructions)
・Expenses paid for orthodontics for cosmetic purposes ・Expenses for complete medical examinations and medical examinations
If a serious illness is discovered as a result of a medical examination, etc., and if the illness is treated, the expenses for the medical examination, etc. are also eligible for medical expense deduction.
★This is a general guideline, and may differ depending on the tax office. For details, please contact your local tax office.
Deductible amount
A total of 100,000 yen or more in one year (*2)
Or 5% or more of the total income amount for those whose total income amount for the year is less than 2 million yen
*2 Excluding the amount covered by insurance.
The maximum amount
An amount up to 2 million yen will be deducted from the total income for the year.
■ Since 2017, the documents to be submitted have been simplified, and it is no longer necessary to submit or present [1] ``Receipts for medical expenses (including receipts)''.
[2] It is now necessary to submit a “statement of medical expense deduction”.
A “statement of medical expense deduction” is a list of necessary items based on receipts for medical expenses.
In addition, it is no longer necessary to attach a certificate of diaper use, which was attached when applying for medical expense deductions for the purchase of disposable diapers, incontinence pads, etc. deemed necessary by a doctor. All you have to do is write it in the margins of the calligraphy.
★In order to confirm the contents of the "statement of medical expense deduction", the tax office may request the submission or presentation of receipts for medical expenses for 5 years from the final tax return, etc., if necessary. Therefore, it is necessary to keep the receipt for the medical expenses you declared and the certificate of diaper usage at your home for 5 years from the final tax return deadline.
★As a transitional measure, until the final tax return for 2019, it is possible to apply by attaching or presenting a receipt as before, instead of using the "statement of medical expense deduction".
If your annual medical expenses exceed 100,000 yen or 5% of your gross income, you will receive a portion of the tax refund when you file a tax return.
subject
Expenses for medical treatment and medicines paid at hospitals, dental clinics, etc., transportation expenses for going to hospitals, etc.
Nursing care diaper costs , regular checkups and examination costs during pregnancy, pediatric orthodontic costs, vision recovery laser surgery (LASIK surgery) costs, pharmaceuticals (*1) purchased at drugstores, etc.
*1 Cold medicines, pain relievers, plasters, and other medicines used to treat illnesses and injuries are eligible .
What medical expenses are not covered?
・Among OTC drugs purchased at drugstores, etc., drugs used for disease prevention and health promotion
Examples) Vitamins, drinks, hair growth agents, antiflatulents, gargles, denture stabilizers, motion sickness medicines, drowsiness, quasi-drugs, thermometers, eye drops (subject to doctor's instructions) ), sphygmomanometer (subject to doctor's instructions)
・Expenses paid for orthodontics for cosmetic purposes ・Expenses for complete medical examinations and medical examinations
If a serious illness is discovered as a result of a medical examination, etc., and if the illness is treated, the expenses for the medical examination, etc. are also eligible for medical expense deduction.
★This is a general guideline, and may differ depending on the tax office. For details, please contact your local tax office.
Deductible amount
A total of 100,000 yen or more in one year (*2)
Or 5% or more of the total income amount for those whose total income amount for the year is less than 2 million yen
*2 Excluding the amount covered by insurance.
The maximum amount
An amount up to 2 million yen will be deducted from the total income for the year.
■ Since 2017, the documents to be submitted have been simplified, and it is no longer necessary to submit or present [1] ``Receipts for medical expenses (including receipts)''.
[2] It is now necessary to submit a “statement of medical expense deduction”.
A “statement of medical expense deduction” is a list of necessary items based on receipts for medical expenses.
In addition, it is no longer necessary to attach a certificate of diaper use, which was attached when applying for medical expense deductions for the purchase of disposable diapers, incontinence pads, etc. deemed necessary by a doctor. All you have to do is write it in the margins of the calligraphy.
★In order to confirm the contents of the "statement of medical expense deduction", the tax office may request the submission or presentation of receipts for medical expenses for 5 years from the final tax return, etc., if necessary. Therefore, it is necessary to keep the receipt for the medical expenses you declared and the certificate of diaper usage at your home for 5 years from the final tax return deadline.
★As a transitional measure, until the final tax return for 2019, it is possible to apply by attaching or presenting a receipt as before, instead of using the "statement of medical expense deduction".
What is the self-medication tax system?
This is a special case for the medical expense deduction that started in January 2017.
subject
subject
Purchase cost of the target product (*3)
*3 Switch OTC and OTC drugs other than some switch OTC drugs
*3 Switch OTC and OTC drugs other than some switch OTC drugs
From 2022, over-the-counter drugs other than switch OTC drugs (some* such as cold medicines and Chinese herbal medicines) will be covered, making it possible to use the tax system more widely.
*Please check the common identification mark for the target product.
Deductible amount
If it exceeds 12,000 yen, the excess amount
The maximum amount
An amount up to 88,000 yen will be deducted from the total income for the year.
Conditions necessary for deduction
★It is necessary to receive a specific health checkup (metabolism checkup), vaccination, regular health checkup (employer checkup), health checkup, and cancer checkup. It is no longer necessary to attach a document that clarifies that "a certain effort" has been made from the final tax return for the third year of Reiwa.
For details, please check the explanation document of the Ministry of Health, Labor and Welfare.
About proof method of constant approach [PDF file, 125KB]
