1.
medical expense deduction (Japanese income tax)
An income tax deduction that allows Japanese taxpayers to deduct qualifying medical expenses above a certain threshold (generally ¥100,000 per year) from their taxable income. Claimed by filing a final tax return (確定申告).
医療費控除を申請する。
To apply for the medical expense deduction.
医療費控除のために領収書を保管している。
I'm keeping the receipts for the medical expense deduction.
一年間の医療費が十万円を超えれば医療費控除を受けられる。
If your annual medical expenses exceed 100,000 yen, you can receive the medical expense deduction.
確定申告の際、医療費控除を忘れずに申告しましょう。
When filing your tax return, don't forget to claim the medical expense deduction.
Composed of 医療費 (medical expenses) + 控除 (deduction, subtraction). A specific category of 所得控除 (income deduction) in the Japanese tax system. Generally, the portion of household medical expenses exceeding ¥100,000 per year (or 5% of total income, whichever is lower) can be deducted from taxable income.
COMMON COLLOCATIONS:
- 医療費控除を受ける: to receive the medical expense deduction
- 医療費控除を申請する: to apply for the medical expense deduction
- 医療費控除の対象: eligible for the medical expense deduction
- 医療費控除の上限: the upper limit of the medical expense deduction
RELATED TERMS:
- 確定申告: final tax return — the process through which the deduction is claimed
- 所得控除: income deduction — the broader category
- 扶養控除: dependent deduction — another category of income deduction
- 領収書: receipt — required as proof of medical expenses
USAGE:
Eligible expenses include doctor visits, prescription medication, hospital stays, dental care, and certain transportation costs to medical appointments. The claim is made annually by filing a tax return with a summary of the year's medical expenses.