Self-medication tax system (exception of medical expenses deduction)

If a taxpayer who has taken “certain measures” as an initiative to maintain and improve health and prevent illness pays more than 12,000 yen during the year for the purchase of over-the-counter drugs for spouses or other relatives who make a living together with themselves or themselves between January 1, 2017 and December 31, 2026, a certain amount of income deduction (medical expenses deduction). This is called the self-medication tax system.
The self-medication tax system is a special case for the medical expenses deduction, so if this is applied, the current medical expenses deduction cannot be applied.

Individuals who are taking “certain measures” as measures to maintain and improve health and prevent illness in the year in which the self-medication tax system is applied are eligible.
"Constant efforts" specifically correspond to the following initiatives (limited to those with the involvement of a doctor).

• Health Checkups [human dogs, various health examinations, etc.] implemented by insurers (health insurance unions, municipal national health insurance, etc.)
• Health Checkups, a health promotion business conducted by municipalities, Health Checkups, etc. for recipients of social security, etc.
• Vaccinations [Regular vaccination, influenza vaccine Vaccinations]
• Regular physical checkup [Employer health check-up]
• Specific Health Checkups (metabo health check-up), specific health guidance
• Cancer screening conducted by municipalities as a health promotion business

Over-the-counter drug purchase cost refers to the purchase cost of switch OTC drugs, etc. Specific items such as switch OTC drugs subject to self-medication taxation are listed on the Ministry of Health, Labour and Welfare's website.
Specifically, please see the following external link.
Ministry of Health, Labour and Welfare website. (External site)

When submitting a personal municipal tax / prefectural tax return, you will need (1) a certificate (*) that has taken "certified efforts" and (2) a statement based on the receipt when purchasing switch OTC drugs. .
※If you submit a final tax return for 2021 or later on January 1, 2022, you no longer need to submit “1 Certificates that have taken“ Certain Initiatives ””.
　In addition, when requested by the tax office, submission or presentation is required.

　Documents certifying efforts to maintain and improve health and prevent illness ("certain measures") must include the following:

• Name
• The year in which the initiative was taken (must have been consulted after January 1, 2017 and have been consulted in the same year as the year to be declared)
• The name of the insurer, business or municipalities (including special wards) that conducted the business, or the name of the medical institution that performed the consultation or the name of the doctor

　For more details, please see the following external link.
　　Ministry of Health, Labour and Welfare website (outside site)

　In addition, about issuance request of documents of "certain approach", please fill in the next style, and bring to ward office Insurance and Pension Division where you live.
　　Certificate request form (PDF: 212KB) for income deduction when the purchase cost of over-the-counter drugs is paid

The results of a specific Health Checkups consultation are reflected in the system two to three months after the date of the consultation. Please note that if you come to the ward office to apply before reflection, you will not be able to issue a certificate.

About style of statement, please download from the next external link.
Statement of self-medication tax system (National Tax Agency website) (PDF: 541KB)