Medical Expense Deduction Calculator

The Medical Expense Deduction (医療費控除) is a Japanese tax system that allows you to claim an income deduction when your annual medical expenses exceed a certain threshold. The deduction is calculated as 'Total medical expenses − Insurance reimbursements − 100,000 yen (or 5% of income if income is below 2,000,000 yen)', with a maximum of 2,000,000 yen.

The Self-Medication Tax System (セルフメディケーション税制), introduced in 2017, allows deductions for OTC medicine purchases exceeding 12,000 yen per year (up to 88,000 yen). However, the standard medical deduction and Self-Medication deduction cannot be used together in the same year — careful comparison is essential.

This tool calculates both systems automatically, determining which option provides greater tax savings. It also shows detailed income tax and resident tax savings based on your specific tax bracket, making it ideal for pre-filing tax simulations. You can include medical expenses of all family members in the same household to maximize your deduction.

Eligible expenses: Doctor visits, treatments, prescription medicines, hospitalization, public transit to medical appointments, medical devices. Ineligible: Health checkups for wellness, over-the-counter supplements for health maintenance, cosmetic procedures.