self-medication tax system
About the self-medication tax system
Under the self-medication tax system (a special exemption for medical expense deductions), if the annual purchase amount of OTC drugs containing specific ingredients is 12,000 yen or more, the excess amount will be deducted from income tax and individual inhabitant tax. system.
Those who correspond to all of the following items are eligible.
・We pay income tax and resident tax.
・Persons who plan to apply are taking certain measures to maintain and improve their health and prevent illness during the year (January to December) (specific health checkups, vaccinations, regular health checkups, health checkups, cancer Health checkup (including regular health checkups at work).
About income deduction amount
If you spend more than 12,000 yen annually on purchases of eligible OTC drugs, the amount exceeding 12,000 yen (maximum amount: 88,000 yen) can be deducted from your income.
Target OTC drug mark on this site
Products with a "★" mark next to the "product name" are "products subject to the self-medication tax system (special exemption for medical expense deduction)".