Medical expenses deduction
DEDUCTION
Medical expenses deduction
In order to ease the burden of medical expenses on patients, we will introduce the medical expense deduction system, which allows you to get a refund of a portion of the medical expenses you have paid.
With medical expenses deduction
If your medical expenses exceed a certain amount per year (basically 10 yen), you can receive a refund by declaring it when filing your tax return. This also applies when income tax payers pay medical expenses for themselves or their family members who share the same household. These medical expenses are defined as "examination or treatment" by a "doctor or dentist," and include "dental treatment expenses."
Eligible medical expenses are those paid between January 1 and December 1 of the taxable year.
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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 Loans
What is not exempt from deduction
- Removal of plaque and tartar
- Cosmetic and aesthetic treatments
- Gasoline and parking fees if you go by car
How to calculate medical expenses deduction
If you claim medical expenses deductions, you will receive a refund on your income tax and resident tax. Here we will explain 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
How to apply for medical expenses deduction
To receive medical expenses deductions, you must file a tax return. There are three main ways to file a tax return.
1｜Visit the tax office directly
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.
Click here to find out where your tax office is locatedExternal site: National Tax Agency website
2| 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.
The page for creating the declaration is hereExternal site: National Tax Agency website
3｜Declaration via the Internet
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.
Click here for the e-Tax pageExternal site: National Tax Agency website
What to prepare for filing
What you need to report
- seal
- Withholding slip
- Medical receipts
- Refund transfer information
- My Number and identity verification documents
To declare medical expenses deductions, you will need medical expenses receipts, receipts, copies, etc.■You will need it. Keep it safe so 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 final tax returns is from February 2th to March 16th of the following month each year.(As of 2019)Don't forget to declare it.
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.
