Medical Expense Deduction Calculator (Japan, 2026)
If you and your family paid more than ¥100,000 in medical costs in a calendar year, you can get part of your tax back with the medical expense deduction (iryōhi kōjo). Your employer's year-end adjustment does not include it, so you claim it in a tax return. See how much you would get back.
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Enter 0 if you get no bonus
What you actually paid (your 30% share etc.), including family members who share your finances
From private medical insurance, the high-cost medical expense benefit, the childbirth grant, etc.
Receipts mark eligible products. Used to compare with the self-medication deduction
Total tax saving (with the medical expense deduction)
¥15,100
Income tax refund
¥5,100
Lower resident tax the next year
¥10,000
Medical expense deduction
¥100,000
Self-medication deduction
¥0
How the deduction works
Deduction = medical costs paid − amounts reimbursed − ¥100,000
- If your total income is under ¥2 million, subtract 5% of your income instead of ¥100,000. The deduction is capped at ¥2 million.
- It lowers your taxable income, so what you get back is the deduction times your tax rate: your income tax rate (5–45%) plus 10% resident tax. Example: ¥300,000 a month and ¥200,000 in medical costs gives an income tax refund of ¥5,100 and ¥10,000 less resident tax the next year.
- You can add up costs for your spouse and relatives who share your household finances, whoever was treated.
What counts
- Doctor and hospital bills, prescribed medicine, dental treatment, and costs related to childbirth.
- Train and bus fares to get to the hospital. Taxis count only when public transport cannot be used; parking and fuel do not.
- Medical costs paid abroad, for example when you were treated during a trip. Convert the amount into yen at the mid-market (TTM) rate on the day you paid.
- Not included: regular health checkups, cosmetic treatment, and over-the-counter medicine for prevention or general health.
How to claim
- Keep your receipts and the notice of medical costs from your health insurer, if you get one.
- File a tax return (kakutei shinkoku) with a medical expense statement (iryōhi kōjo no meisaisho). You do not need to submit the receipts, but keep them for 5 years in case the tax office asks.
- A return that only claims a refund can be filed for 5 years from January 1 of the following year, so you can still claim for past years. The refund is paid into your bank account, and your resident tax from June is lowered.
If you also donate through furusato nozei, include the donations in the same tax return: filing a return cancels the one-stop exception. See the furusato nozei calculator.
Assumptions
- You are an employee with salary income only, and have no other deductions such as for a spouse or dependents.
- Social insurance is calculated with your prefecture's Kyokai Kenpo rate for 2026.
- The self-medication deduction (eligible over-the-counter medicine above ¥12,000, up to ¥88,000) is available only if you had a health checkup, vaccination or similar during the year. You can claim either it or the medical expense deduction, not both.
Frequently asked questions
Can I claim the medical expense deduction in the year-end adjustment?
No. It is not part of the year-end adjustment, so you need to file a tax return. A return only to claim a refund can be filed any time within 5 years.
Do medical costs paid in my home country count?
Costs paid abroad for treatment can count, as long as they would qualify in Japan. You convert them into yen at the exchange rate on the day you paid.
Does the high-cost medical expense benefit reduce the deduction?
Yes. Amounts paid back to you, such as the high-cost medical expense benefit or private insurance payouts, are subtracted from the costs for the treatment they cover.
Is there a Japanese version of this calculator?
Yes. The same calculation is available on our Japanese medical expense deduction calculator.
Official sources
The rates and rules in this calculator come from these Japanese government and insurer publications (in Japanese).
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These results are estimates based on the stated assumptions. They are not tax advice, and your payslip or tax office may show different amounts. Your inputs are calculated only in your browser and are never sent to Manesimu or anyone else.