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Following the 2017 Japanese tax reform, it has become possible to claim a medical expenses deduction on an income tax return by utilizing a Medical Expenses Notification issued by a health insurer (see Note 1).
Receipts for medical care costs for which deductions are claimed on a tax return are required to be retained for five years from the filing deadline of the tax return, etc. However, when a Medical Expenses Notification (see Note 2) is attached to a tax return, etc., receipts for those medical expenses which are stated in the Medical Expenses Notification are not required to be attached to the tax return.
Furthermore, tax filing procedures can be simplified by utilizing medical expenses notification data that is electronically delivered by an insurer (see Note 3) if it is used for electronic tax filing through e-Tax.
Medical expenses notification data our health insurance association delivers electronically can now also be utilized for e-Tax purposes.
If you have any questions about how to fill out the Schedule of Medical Expense Deduction or other income tax filing procedures, please check the NTA website or e-Tax website, or contact your local tax office.
National Tax Agency JAPAN Website: http://www.nta.go.jp/
e-Tax Website: http://www.e-Tax.nta.go.jp/
Contact information of the tax offices
National Tax Agency JAPAN Website Home > NTA Overview / Hiring > Find Regional Taxation Bureau / Tax Office
Note 1: Applicable to income tax returns, etc. for 2017 and onwards which are filed on or after January 1, 2018.
Note 2: Limited to Medical Expenses Notifications which describe the following items:
(i) the name of the insured (or dependent), (ii) the date of the medical treatment, (iii) the name of the person who received the medical treatment, (iv) the name of the hospital, clinic, pharmacy or other that provided the medical services, (v) the amount of medical care costs paid by the insured or dependent, and (vi) the name of the insurer.
Note 3: Limited to those which comply with the specifications designated separately by the National Tax Agency, including an electronic signature by the insurer.