Japan Medical Expense Deduction

Estimate deduction threshold, taxable income before/after deduction, and possible income tax refund from medical expenses and reimbursements.

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Calculation basis and official references

Reviewed on:

Formula basis

Medical deduction = medical expense paid + dependent scope − reimbursed amount − min(100,000 JPY, 5% of total income), capped at 2,000,000 JPY.

Calculation method

This estimate models Japan’s medical expense deduction by subtracting qualifying reimbursements and the larger of 100,000 JPY or 5% of income.

Exclusions and checks required

  • Only expenses required for treatment are eligible; preventive and wellness purchases are excluded.
  • High-cost care support, maternity/childcare subsidies, and accident compensation must be offset against eligible receipts.
  • Self-medication tax credit choice interacts with filing behavior and receipt retention.

Example input:：Net medical expense 350,000 JPY and 100,000 JPY reimbursement

totalIncomeYen
5000000
eligibleMedicalExpensesYen
350000
reimbursementsYen
100000
otherMedicalDeductionYen
0

Offset matching between reimbursements and spending category must be confirmed; this is a simplified output.

Official references

FAQ

Who is this calculator for?

Estimate deduction threshold, taxable income before/after deduction, and possible income tax refund from medical expenses and reimbursements.

What values should I enter?

Applies to: Japan Income Tax & Deductions / Medical deduction = Paid medical expenses − reimbursements − min(100,000, 5% of total income), capped at 2,000,000.

How should I interpret this estimate?

This estimate models Japan’s medical expense deduction by subtracting qualifying reimbursements and the larger of 100,000 JPY or 5% of income.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. Medical deduction = Paid medical expenses − reimbursements − min(100,000, 5% of total income), capped at 2,000,000.

Official references