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Medical expenses deduction DEDUCTION

With medical expenses deduction

If your medical expenses exceed a certain amount per year (basically 10 yen), you can receive a refund by reporting it when filing your tax return.This also applies when an income tax payer pays medical expenses for themselves or for family members who share the same household. Medical expenses are defined as "examination or treatment" by a "doctor or dentist," and include "dental treatment expenses."

Eligible medical expenses are:From January 1 to December 1 of the taxable yearMedical expenses paid during that period.

Go to the National Tax Agency website

Treatment eligible for medical expense deduction

Here we will introduce the main dental treatments that are eligible for medical expense deductions. For details, please contact the competent authorities or your local tax office.

What is deductible

  • Treatment of tooth decay
  • Tooth extraction
  • Periodontal disease treatment
  • Dental caps and dentures
  • イ ン プ ラ ン ト
  • Medical expenses
  • Dental Loan

Items not eligible for deduction

  • Removal of plaque and tartar
  • Cosmetic and aesthetic treatments
  • Gasoline and parking fees if you go by car

Can be used in conjunction with dental loans!

Medical expenses deductions are also applicable when using a dental loan. Please check this if you need expensive treatment such as implants or orthodontic treatment.

Dental Loan

How to calculate medical expenses deduction

If you claim medical expenses deductions, you will receive a refund on your income tax and local resident tax. Here we will introduce how to calculate medical expenses deductions.

Medical Expense Deduction Calculation Formula

*For those with an income of less than 200 million yen, 5% of the income

Three ways to claim medical expenses deductions

To receive the medical expenses deduction, you must file a tax return. There are three main ways to file:

1. Visit the tax office in person

Please file your return directly with the tax office that has jurisdiction over you. If you do not know the location of your tax office, you can look it up on the National Tax Agency website.

Location of tax office

2. How to mail documents to the tax office

Please fill out the tax return form on the National Tax Agency website and mail it to the tax office in your jurisdiction.

Tax return creation page

3. How to file online

You can easily file your tax return using the electronic tax return and payment system "e-Tax" on the tax office website. Medical expenses deductions can also be calculated automatically.

e-Tax page

What to prepare for filing

  • seal
  • Withholding slip
  • Medical receipts
  • Refund transfer information
  • My Number and identity verification documents

How to declare medical expenses deductionsMedical receipts, receipts, copies, etc.* are requiredPlease store it carefully so that you don't lose it.

*Please note that we do not reissue receipts.

Filing period and validity period for medical expenses deduction

The filing period for tax returns is from February 2th to March 16th of the following month each year (as of 3). Don't forget to file.
Tax offices are extremely busy in February and March. Start preparing in January and file your return as early as possible. The period for claiming medical expenses deductions is five years from January 2 of the year following the year in which the medical expenses were incurred.

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