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The self-medication taxation system (exception of medical expenses subtraction)

Last update date August 4, 2020

With the self-medication taxation system

When tax payer performing "constant approach" as approach to maintenance increase of health and the prevention of illness pays the purchase costs such as identification OTC drugs 12,000 yen or more for spouse or other relatives who make self or self and living one between January 1, 2017 and December 31, 2021 in the half a year, we can receive deductions from income (medical expenses subtraction) of constant amount of money. The self-medication taxation system means this.
When we receive application of this exception as the self-medication taxation system is exception of medical expenses subtraction, we cannot receive application of current medical expenses subtraction.

Requirements to receive application of the self-medication taxation system

1.Tax payer who can receive application

It is for individual performing "constant approach" as approach to maintenance increase of health and the prevention of illness in age minute that is going to receive application of the self-medication taxation system.
The next approach corresponds to "constant approach" concretely (thing with participation of doctor is best).

  • Health Checkups [we examine human being dog, kakushuken (ken) equal] which insurer (health insurance union, the municipalities National Health Insurance) carries out
  • Health Checkups [Health Checkups for social security recipients] which the municipalities perform as health promotion business
  • Vaccinations [periodical inoculation, Vaccinations of influenza vaccine]
  • Periodical physical checkup [business owner health check-up] to carry out in the office
  • Specific medical checkup (so-called metabolic syndrome health check-up), specific health instruction
  • Cancer screening that the municipalities carry out as health promotion business

2.Ranges of the purchase costs such as specific OTC drugs

The purchase costs such as specific OTC drugs mean the purchase costs of switch OTC pharmaceutical products. About concrete item of switch OTC pharmaceutical products targeted in the self-medication taxation system, we are published in "list of target items" of Ministry of Health, Labour and Welfare homepage.
For more details, please see the next external link.
Ministry of Health, Labour and Welfare homepage (the outside site)

About income deduction

Switch OTC pharmaceutical products purchase amount -12,000 yen = income deduction (limit 88,000 yen) of one year
Amount of money that deducted 12,000 yen from the total of switch OTC pharmaceutical products purchase amount is targeted for subtraction.

About procedure to receive application for self-medication taxation system

When we submit personal municipal tax, prefectural tax report, statement based on receipt when we purchased proof documents which performed 1 "constant approach" and 2 switch OTC pharmaceutical products is necessary.

1.Proof documents of "constant approach"

It is necessary for the next contents to be listed in documents proving approach ("constant approach") to maintenance increase of health and the prevention of illness.

  • Full name
  • Age (having a medical examination after January 1, 2017, and having had a medical examination to age targeted for report and the same age) that performed approach
  • Name of insurer, company which performed business or the municipalities (including special ward) or name of medical institution which we examined or full name of doctor

About certificate issuance in detailed contents and living ward office Insurance and Pension Division, please see the following materials.
(1) About proof method of "constant approach" (Ministry of Health, Labour and Welfare making) (PDF: 122KB)
(2) About certificate issuance with the self-medication taxation system (PDF: 288KB)
(3) Proof request book (PDF: 233KB) about deductions from income when we paid the purchase costs such as specific OTC drugs

Point to keep in mind

Consultation result of specific medical checkup is reflected 2-3 months after consultation day by system. When you can come to ward office for application before reflection, please note as you cannot issue certificate.

2.Statement based on receipt when we purchased switch OTC pharmaceutical products

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

Adobe Acrobat Reader DC (old Adobe Reader) is necessary to open file of Portable Document Format.
Person who does not have can download free of charge from Adobe company.
Get Adobe Acrobat Reader DCTo downloading of Adobe Acrobat Reader DC

Inquiry to this page

Health and Social Welfare Bureau life Welfare Division Insurance and Pension Division

Telephone: 045-671-4067

Telephone: 045-671-4067

Fax: 045-664-0403

E-Mail address [email protected]

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