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

Threshold = min(JPY 100,000, 5% of total income). Deduction = min(JPY 2 million, max(medical payments − reimbursements − threshold, 0)); estimated refund is progressive tax before minus after the deduction.

Calculation method

This calculator uses total income, qualifying medical payments, reimbursements, and other deductions to estimate Japan’s medical expense deduction and the reduction in income tax.

Exclusions and checks required

  • It does not classify treatment versus preventive or cosmetic spending, transport, household coverage, or the matching of reimbursements to each expense.
  • The self-medication alternative, resident tax, tax already withheld, and other tax credits are excluded from the refund estimate.

Example input:：JPY 5 million income, JPY 500,000 medical costs, and JPY 100,000 reimbursement

totalIncomeYen
5000000
medicalPaidYen
500000
reimbursementYen
100000
otherDeductionsYen
1000000

This assumes every payment qualifies and the reimbursement is properly matched; the result is an income-tax difference, not a guaranteed refund.

Official references

FAQ

Who is this calculator for? Japan Medical Expense Deduction

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 calculator uses total income, qualifying medical payments, reimbursements, and other deductions to estimate Japan’s medical expense deduction and the reduction in income tax.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. Threshold = min(JPY 100,000, 5% of total income). Deduction = min(JPY 2 million, max(medical payments − reimbursements − threshold, 0)); estimated refund is progressive tax before minus after the deduction.

Official references