Deduction for medical expenses of income tax for the year when you enter Japan.

投稿者: | 2020-05-01

Deduction for medical expenses is a typical example of income deductions that require tax return.
Basically, national income tax is based on calender year, and the term of final tax return is from Feb 16th to Mar 15th after the year.

<How to calculate Deduction for medical expenses>
Amount of medical expenses paid - Amount reimbursed by insurance -100,000JPY or Your amount of income ×5% , whichever is smaller

How about the case bellow?

You entered Japan to work the end of March from the U.S.
<Medical expenses>
Until then, you paid 50,000JPY(equivalent to yen conversion) in the U.S. (a)
You paid 100,000JPY in Japan from April.(b)
Aside from (b), you paid 200,000JPY during summer vacations in the U.S.(c)

How much can you include as deduction for medical expenses?

The answer is (b),(c).

The amount of medical expenses after living in Japan is regarded as deduction for medical expenses regardless of countries you paid.

<The following medical expenses are eligible>
・Medical examination or treatment by a doctor or dentist
・Purchase of medicine
・Personal services provided by a hospital, clinic or facility etc. for the elderly
・Medical treatment by a masseur, acupuncturist, acupressure therapist, moxacauterist or judo-physiotherapist
・Medical care by a public health nurse, registered nurse, licensed nurse, or a person hired for this purpose
・Aid in childbirth by a midwife
・Compensation for certain special health guidance provided by physicians, etc
・Payments of cost of expectoration suction conducted by Certified Care Workers
※Refer to National Tax Agency

<The following expenses are not deductible>
・Expenses for cosmetic surgery or other beauty treatment
・Cost of buying items claiming to prevent diseases or promote good health
・Reward to pay to having received an offer of the human labor from relatives
・Purchase expenses such as glasses for myopia and hypermetropia not to need directly to be treated
・Expense for taxies (excluding the case in which public transportation such as trains or buses cannot be used.)
※Refer to National Tax Agency


Here is basic and typical case.Please consult with tax offices or accountants in detail.


Deduction for medical expenses of income tax for the year when you enter Japan.」への3件のフィードバック

  1. ピンバック: How to Calculate Income Tax in Japan – えいごのみー英語と経済同時に勉強!

  2. ピンバック: 来日した年の外国人の医療費控除 – えいごのみー英語と経済同時に勉強!

  3. ピンバック: When you are required to file a final tax return. – えいごのみー英語と経済同時に勉強!

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