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HOME > Additional health insurance information > Deduction for medical care costs
Deduction for medical care costs

The system of deductions for medical care costs entitles you to a tax refund in the event your annual declared individual cost-sharing amount for medical expenditures exceed a fixed amount upon filing an income tax return.
An amount of up to 2,000,000 yen is deducted from your taxable income in the event the medical care costs you paid from January 1 to December 31 of the previous year exceeded 100,000 yen or 5 percent of your annual income (whichever is less).

Deduction for medical care costs|Illustration

Declaration procedure

If any expenditures eligible for medical expenses deductions do not appear on the medical care cost information, a separate detailed statement of medical expenses deductions must be prepared based on the receipts and attached to the tax return. (In this case, receipts for medical care costs must be retained for at least five years after the filing deadline for the income tax return in question.)
In addition, in certain cases, medical care costs indicated as paid on the medical care cost information may differ from the actual amount that you paid (e.g., if you received public assistance for medical care costs, medical assistance from local public agencies, [dependentsf] medical care expenses, [dependentsf] childbirth and childcare lump-sum grants, or high-cost medical care benefits). In such cases, adjust the amount entered in the space for the amount of medical care costs paid on your tax return, typically by subtracting public assistance received for medical expenses from the medical care costs paid.
Contact your tax office for more information on filing for medical expense deductions.

Medical care costs that qualify for deduction

The private medical outlays stated below qualify for deduction. These expenses exclude statutory and additional benefits provided by Health Insurance Societies and compensation supplied by life insurance companies, etc.

Medical-treatment expenses paid to hospitals

Cost of pharmaceuticals purchased for treatment

Hospital visit expenses and home-visit expenses

Inpatient meal expenses

Dental-treatment expenses not covered by health insurance

Cost of treatment during pregnancy and after childbirth and childbirth expenses

Massage, acupressure therapy, acupuncture, and moxa treatment expenses

Cost of purchased artificial arms and artificial legs

Cost of diapers used by persons bedridden for six months or longer whose conditions are certified by doctors

Fees charged by hot-spring and athletic health-promotion facilities designated and certified by doctors

Fees charged by visiting nurse stations

Fees charged by health facilities for the elderly and medical treatment beds for long-term inpatients (personal burdens in the cost of nursing care, meal services and accommodation expenses)

Amounts equivalent to 50 percent of individual cost-sharing in the cost of long-term care, meal services, and accommodation expenses provided at special nursing homes for the elderly

Individual cost-sharing in the cost of home long-term care service based on a care plan and received in combination with medical care service

Cost of special health checkups and special health-maintenance guidance borne by persons subject to certain categories of proactive support as part of special health-maintenance guidance

Medical care costs unqualified for deduction

Cost of health examinations and complete medical checkup

Cost of such pharmaceuticals as vitamin compounds, digestives, and stamina enhancers purchased for purposes other than medical treatment

Index Top
Additional insurance information
@ How medical care costs are provided
@ Be sure to check your receipt and details for medical care costs
@ Deduction for medical care costs
@ Prescription is for two years
@ All about support and benefits

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