Medical expenses deductions
Medical expenses deductions are part of a system whereby if the amount of medical care costs paid in one year, including those of family members, exceeds a certain standard, you can file a final tax return with the tax office to have the excess amount of medical care costs deducted from your taxable income and have some of your taxes refunded.
Check with your nearest tax office for details, including how to conduct the necessary procedures. Information is also available on the National Tax Agency website.
National Tax Agency website: http://www.nta.go.jp
In addition to finding out how to file for medical expenses deductions, you can also go to this website to prepare your final tax return and other documents.
How are medical expenses deductions calculated?
When is the filing period for final tax returns?
The filing period for a final tax return is the one-month period from February 16 through March 15. However, if you earn salary income, you can apply for reimbursement of medical expenses deductions or other amounts from January.
What documents are needed to file a final tax return?
The documents and other items needed include the final tax return form which can be prepared at the National Tax Agency website, receipts from medical care institutions and other facilities, your certificate of income and withholding tax, your official seal, and your deposit passbook of the account where you would like to receive your reimbursement.
Examples of costs eligible for medical expenses deductions
- Costs of treatment paid to a medical care institution
- Cost of purchase of drugs for treatment
- Costs of going to the hospital, house-call costs
- Share of inpatient meal and living expenses you paid
- Costs of dental care not covered by insurance
- Costs of medical consultations from pregnancy through after childbirth and childbirth expenses
- Costs of massage, acupressure therapy, acupuncture, and moxibustion
- Costs of purchase of artificial arms, artificial legs, etc.
- Costs of adult diapers for a person bedridden for six months or longer, with a certificate from a doctor
- Costs of use of health promotion centers involving use of hot springs or exercise, with a doctor's instruction and certificate
- Costs of use of visiting nurse stations
- Costs of use of health services facilities for the aged and convalescent facilities (patient cost-sharing for long-term care expenses, meal expenses, and accommodation expenses)
- One-half of patient cost-sharing for long-term care expenses, meal expenses, and accommodation expenses at special nursing homes for the elderly
- Patient cost-sharing for long-term care expenses when receiving long-term care services at home together with medical care services based on a service plan for persons identified as needing long-term care
- Costs of specified health diagnoses and specified health guidance for persons eligible for certain active support services as part of specified health guidance
- Note1:Do not throw away notices of medical care costs and benefits issued by the Health Insurance Association—they contain important information you will need when filing your final tax returns to claim the amount of your copayments, minus any additional benefits from the Association. (Notices of medical care costs and benefits cannot be reissued.)
- Note2:Note that while notices of medical care costs and benefits issued by the Health Insurance Association contain important information for tax returns, they cannot be used in place of actual receipts.