Self-medication exemption
The self-medication tax system came into force on January 1, 2017, but do you know what self-medication means in the first place?
Self-medication is defined by the World Health Organization (WHO) as “taking responsibility for one’s own health and treating minor physical ailments by oneself”.
In other words, self-medication is the idea of protecting one's own health in order to stay healthy.
There are two main factors for this.
● Review your lifestyle habits (eating, sleeping, exercising, etc.) on a regular basis to prevent illness.
If you are feeling unwell and can take care of yourself, such as a mild cold, stomachache, or minor injury, take care of yourself.
However, it is quite difficult without correct knowledge of diseases and medicines.
Sundrug Group pharmacists and registered sellers will assist you in your self-medication by offering a wide range of advice, from drug selection and treatment consultation to customer concerns and health management.
If the amount of purchases of eligible over-the-counter drugs exceeds 12,000 yen in total in one year, the amount exceeding 12,000 yen (upper limit: 88,000 yen) will be refunded at the end of the fiscal year. It is now possible to apply for a deduction on your final tax return.
★However, please note that you can only declare under either the conventional medical expense deduction system or the self-medication tax system.
Pharmaceuticals containing ingredients that have been converted from ethical drugs to over-the-counter drugs (so-called switch OTC) are eligible.
From 2022, over-the-counter medicines other than Switch OTC (some cold medicines and Chinese herbal medicines) will be covered, making it possible to use the tax system more widely!
As of January 1, 2022, 3380 items are covered.
A common identification mark is displayed on many of the products subject to the self-medication tax system.
*Some products are not displayed.
At Sundrug Group stores, target products are marked with a star as shown below.
To take advantage of the self-medication tax system, you must meet all three of the following criteria:
[1] Undergoing a specific health checkup (metabolism checkup), vaccination, regular health checkup (employer checkup), health checkup, or cancer screening |
[2] Pay income tax and resident tax |
[3] Purchased more than 12,000 yen of eligible medicines from January to December (including for dependents) |
Prepare a certificate of purchase of the target medicines from January to December, and file a tax return the following year. (generally from February 16th to March 15th)
Required documents are
[1] Final tax return calculated by applying the self-medication tax system |
[2] Self-medication tax statement* It is no longer necessary to attach receipts and receipts for the target products and documents (such as medical checkup receipts) that certify that you have taken certain measures to maintain and promote health and prevent illness. Please keep it for 5 years as it may be requested by the tax office to confirm the contents at a later date. |
If you have any questions, please consult a pharmacist or registered salesperson at the store.
The Sundrug Group supports your healthy and prosperous life!