Medical expenses deduction

Medical expenses deduction image
About medical expenses deduction
With medical expenses deduction
Object of deduction and application method
A medical expense deduction is a refund of part of the tax you paid if you paid more than a certain amount of medical expenses in a year.To receive medical expense deductions, you must file a tax return even if you are an employee.
First of all, how does medical expense deduction work?When and how should I perform the procedure?
Medical expenses deduction
Expenses paid for medical procedures for the purpose of treatment are eligible for medical expense deduction.The main ones include:
Medical acts eligible for medical expense deduction
  • Medical expenses / treatment / hospital expenses at hospital
  • Cost of medicine purchased based on doctor's prescription
  • Purchase cost of medical equipment such as crutches necessary for treatment
  • Transportation costs required for going to hospital
  • Dental treatment costs (including expenses not covered by insurance)
  • Orthodontic costs for children
  • Rehabilitation / massage costs for treatment
  • Nursing care costs covered by nursing care insurance
Items not eligible for medical expense deduction
Medical expenses for disease prevention are not eligible for medical expenses.
The following items are excluded.
Medical acts not eligible for medical expense deduction
  • Expenses for medical examinations such as complete medical checkups (covered if a disease is discovered and treated)
  • Cost of vaccination
  • Cosmetic surgery treatment costs
  • Expenses for herbal medicine and vitamins
  • Gas charge and parking fee for private car
  • Transportation expenses to parents' home for homecoming
  • The difference bed fee used for your own convenience
Amount eligible for medical expense deduction
The amount subject to medical expenses deduction is the amount calculated by the following formula (up to 200 10,000 yen).
(Total amount of medical expenses actually paid-(1) amount)-(2) amount
  • (1) Amount to be compensated by insurance money, etc.
    (Examples) Hospitalization benefits provided by life insurance contracts, etc., high-cost medical expenses, family medical expenses, childbirth and childcare lump-sum benefits, etc. provided by health insurance, etc. (Note) The amount of medical expenses for which the payment was made will be deducted as a limit, so even if there is an excess amount, it will not be deducted from other medical expenses.
  • (2) 10 yen(Note) If the total income amount for the year is less than 200 10,000 yen, the total income amount is 5%
Inquiry
Please submit a final tax return that describes matters related to medical expenses deduction to the head of the local tax office.
Documents (receipts, etc.) that prove the expenditure of medical expenses should be attached to the final tax return, or presented when submitting the final tax return.
If you have employment income, please also attach the withholding tax slip (original) for your employment income.
Medical expenses subject to medical expenses deduction
[Law, etc. as of 27 month 4 year of Heisei 1]
Medical expenses eligible for medical expense deduction are as follows, and are considered to be the amount that does not significantly exceed the level of general expenditure depending on the condition of the patient.

Compensation for examination or treatment by a doctor or dentist (However, in principle, this does not include the cost of medical examinations or rewards paid to doctors, etc.) Compensation for the purchase of pharmaceuticals necessary for treatment or medical treatment

The following expenses are directly necessary for receiving medical treatment, treatment, treatment, or assistance from a doctor, etc.
(1) Usually required for hospital fees for doctors, pick-up fees for doctors, etc., room and meal costs for hospitalization, purchase of medical equipment such as corsets, and rent Things (however, petrol fee and parking fee are not included when going to the hospital by private car)
(Notes) 1. In order to receive a medical expense deduction, it is necessary to attach or present a receipt or other proof of payment to the tax return. (Those who submit a final tax return using e-Tax can enter and send the contents of the receipt instead of submitting or presenting receipts for medical expenses. For a period of five years from the date of filing, you may be asked to submit or present these documents in order to confirm the information entered. shall not be considered.)

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