About the self-medication taxation system (exception of medical expenses subtraction)
1. Summary of the self-medication taxation system
When individual who performed constant approach (note 1) as approach to maintenance increase of health and the prevention of illness paid in the purchase expense of switch OTC pharmaceutical products (note 2) more than 12,000 yen a year, the self-medication taxation system that deductions from income did sum (as for the upper limit of sum of part which we exceeded to 88,000 yen) of the part which we exceeded was enforced from January 1, 2017.
(note 1) Specific medical examination, vaccination, periodical medical examination, medical checkup, cancer screening
(note 2) Pharmaceutical products which do not catch prescription of doctor sold in drugstore or drugstore converted by medical use which doctor prescribes among general ethical drugs
2. Application period
Reports from 2018 (for 2017) to 2022 (for 2021)
3. The self-medication taxation system (exception of medical expenses subtraction) becomes choice system with current medical expenses subtraction.
- When you receive deductions from income by the self-medication taxation system, please be careful because you cannot apply medical expenses subtraction and both current.
4. About attachment of documents or the presentation, receipt
- Attachment of documents that it is revealed that constant approach went for report or the presentation is necessary.
- Receipt affecting the purchase of switch OTC pharmaceutical products is necessary.
※As for the name of contents of detailed system and target pharmaceutical products, please see homepage of Ministry of Health, Labour and Welfare and National Tax Agency.
[figure of image]