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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]
Last update date August 4, 2020
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.
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).
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)
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.
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.
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.
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
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.
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.
To downloading of Adobe Acrobat Reader DC
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]
Page ID: 773-459-278