Medical Expenses Deduction

This is an income deduction of up to ¥2,000,000 that can be claimed on the tax return for medical expenses. It is not possible to claim this deduction via the end of year tax adjustment.

The deduction is applied to medical expenses that exceed either ¥100,000 or 5% of income, whichever is lower.

An official spreadsheet for tallying the medical expenses can be downloaded from the NTA by selecting 医療費集計フォーム from the tax return page (Japanese). This spreadsheet can be uploaded to eTax to automatically calculate the deduction and generate the relevant documents.

See Also

• Pages 39-40 of the NTA's 2023 INCOME TAX AND SPECIAL INCOME TAX FOR RECONSTRUCTION GUIDE
• Tax Answer No.1120 医療費を支払ったとき（医療費控除）(Japanese)