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

Last Updated January 8, 2022

What is the self-medication tax system?

Taxpayers who are taking “certain measures” as an effort to maintain and improve health and prevent illness must pay themselves or their livelihood between January 1, 2017 and December 31, 2026. If you pay 10,002 yen or more during the year for the spouse or other relatives who make one, you can receive a certain amount of income deduction (medical expenses deduction). . This is called self-medication tax system.
The self-medication tax system is a special exception to the medical expenses deduction, so the current medical expenses deduction cannot be applied.

Requirements for self-medication taxation

1.Taxpayers who are eligible

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 involving doctors).

  • Health Checkups conducted by insurers (Health Insurance Association, Municipal National Health Insurance, etc.) [Human Dogs, various health examinations, etc.]
  • Health Checkups (Health Checkups for social security recipients, etc.)
  • Vaccinations [Regular vaccination, influenza vaccine Vaccinations]
  • Regular physical checkup (health check-up Employer)
  • Specific Health Checkups (so-called metabo health check-up), specific health guidance
  • Cancer screening conducted by municipalities as a health promotion project

2.Scope of purchase costs for OTC drugs

Purchasing expenses for OTC drugs refers to the purchase cost of switch OTC drugs. Specific items such as switch OTC drugs that are subject to self-medication taxation are listed in the “List of Target Items” on the Ministry of Health, Labour and Welfare website.
For more information, please see the following external link.
Ministry of Health, Labour and Welfare website. (External Site)

Procedures for receiving the self-medication tax system

When submitting a personal municipal tax / prefectural tax return, you will need (1) a certificate (*) for performing “certain measures” and (2) a statement based on the receipt when purchasing a switch OTC drug, etc. are required. .
※If you file a final tax return for 2021 or later on or after January 1, 2022, you will no longer need to submit "1 Certificates of Actions".
 If requested by the tax office, submit or present is required.

1.Certificates of “Constant Initiatives”

 Documents proving efforts to maintain and improve health and prevent disease ("Constant efforts") must include the following:

  • Name
  • Year in which the approach was taken (being consulted after January 1, 2017, and consulted in the same year as the year to be declared)
  • 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 information, please see the following external link.
  Ministry of Health, Labour and Welfare website (outside site)

 In addition, about issuance request of certificate of "certain approach", please bring to ward office Insurance and Pension Division after entry in the next style.
  Certificate request form (PDF: 212KB) regarding income deduction when paying purchase costs for OTC drugs (PDF: 212KB)

Points to keep in mind

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

2.Statement based on the receipt from the purchase of switch OTC drugs

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

In order to open PDF files, you may need a separate PDF reader.
If you do not have it, you can download it free of charge from Adobe.
Get Adobe Acrobat Reader DCTo download Adobe Acrobat Reader DC

For inquiries to this page

Health and Social Welfare Bureau Living and Welfare Department Insurance and Pension Division

Phone: 045-671-4067

Phone: 045-671-4067

Fax: 045-664-0403

Email address: kf-hokennenkin@city.yokohama.jp

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Page ID: 773-459-278

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