JPJapanUpdated for 2026Finance

Japan Medical Expense Tax Deduction Calculator 2026

Calculate your statutory income tax refund under Japan's Medical Expense Deduction (expenses exceeding 100,000 JPY per year across your household).

Calculated Result

Estimated Total Tax Refund

¥36,000

Approved Medical Deduction Base

¥120,000

Calculator Inputs

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Estimated Total Tax Refund

¥36,000

Approved Medical Deduction Base

¥120,000

Net Out-of-Pocket Expenses

¥220,000

Deduction Floor Threshold

¥100,000

Expenses exceed statutory floor thresholds; you qualify for an income tax refund via Kakutei Shinkoku.

Medical Costs vs Refund

Net Out-of-Pocket Expenses
¥220,000(86%)
Cash Tax Refund
¥36,000(14%)

Based on Income Tax Act Art. 73. Out-of-pocket medical bills must be net of insurance reimbursements or high-cost medical refunds.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: 所得税法第73条 (医療費控除) 及び 租税特別措置法 (セルフメディケーション税制)Last Verified: 2026-09-03

Calculation Methodology

Deduction = Medical Out-of-Pocket - Insurance Payouts - Min(100,000 JPY, 5% of Net Income).

Frequently Asked Questions

Yes. Medical bills paid for dependent spouses and co-living relatives can be pooled into a single tax return.

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