How much income tax will be reduced if you apply for a medical expenses deduction?｜ @Dime at Daim

Medical expenses deduction that can be applied if medical expenses exceed 100,000 yen.

Explain the questions that can be applied without exceeding 100,000 yen or whether such a thing is eligible.

What is medical expenses deduction?

Medical expenses deduction means that you have actually paid in the year from January 1 to December 31, which is one of the best (not necessary to support) the medical expenses of your spouse and relativesIt is a system that can be deducted from and reduces taxes.This deduction is not possible at the end of the year, and it is always necessary to file a tax return.

The amount that can be deducted for medical expenses (up to 2 million yen)

= Medical expenses -The amount supplemented by insurance, etc. - [100,000 yen (or 5%of total income if the taxation standard is less than 2 million yen)] * The tax standard is 1 after offsetting the past lossAnnual end.If only salary income is deducted after deduction (amount before income deduction).Normally, it cannot be applied unless medical expenses exceed 100,000 yen, and it is difficult to apply unless there is hospitalization.

On the other hand, there is a self -medication tax system as a special case for medical expenses deduction that is easy to apply.

Specified general drugs (OTCs, etc. (OTC), etc. sold by pharmacies for spouses and relatives whose livelihood is one (not necessary to support) from January 1 to December 31.It is possible to deduct the part (88,000 yen is the limit) of the total amount paid for the purchase of the drug).In the case of this application, it is necessary for those who receive income deductions to do some efforts for health, such as vaccination and health examinations.

Specified general drugs are drugs that have been prescribed in hospitals, etc. are drugs that can now be purchased in pharmacies, etc., and the drug package is marked at the time of purchase, and the receipt is ★ and ◎.There is a landmark.Since it is necessary to attach a statement, it is necessary to keep the receipt without throwing it away.

It is not possible to select both medical expenses deductions and self -medication tax systems, and if both are applicable, you need to select either advantageous.

What is the subject of medical expenses deduction?

The following corresponds to what is subject to medical expenses deduction.

・ Health and hospitalization expenses for treatment ・ Hospitalization cost ・ ・ Cost expenses such as treatment (for treatment, expenses to heal fatigue that are not applied to health insurance) ・ Transportation expenses to medical institutions・ Lunch fee during hospitalization ・ A certain facility / home service provided by the long -term care insurance system

Specifically, we question what kind of medical expenses are deducted.

■ Vision recovery laser surgery (LASIK), Olsoceratology treatment (corneal correction therapy)?Applicable.

■ Health examinations costs for health examinations are basically not eligible.However, if the medical examination has found a serious illness and leads to treatment, it will be applicable.

■ Vaccination costs do not fall off.

■ Childbirth cost is applicable.Regular screening, inspection costs, hospitalization costs, etc. are eligible.If insurance money and lump -sum payment are paid at the time of childbirth, the remaining amount excluding it will be eligible.

■ Difference bed The difference bed fee that can be explained rationally is subject to medical expenses deduction.If there is a reasonable reason not only for your own convenience, such as using a doctor's instructions and only a private room, it is eligible.

■ Contact and glasses costs Basically not applicable.Glasses for recovering functions after ophthalmic surgery, and glasses that improve the underdeveloped vision of infants are eligible.

■ Transportation trains and buses are eligible, private car gasoline charges, parking costs are not eligible.The taxi fee is applicable if it can be explained reasonably.For example, when a taxi is used when it is urgent, such as childbirth, it corresponds.

■ Over -the -counter drug fee applies.Not only are prescribed in hospitals, etc., but also over -the -counter medicines.The drug is applicable for treatment, even if it is not a specified general drug.Some Chinese herbal medicines such as Kakkonto for colds are also applicable.Drugs that are not for treatment, such as vitamins, are not eligible.It is recommended that you save the pharmacy receipt carefully, as the application of the self -medication tax system may be more advantageous if it is a specific general drug, etc. among over -the -counter drugs.

■ Not corresponding to medical certificate creation fee.

■ It is applicable for massage treatment, but it must be a procedure from a qualified person of Anma Massage Shiatsu, Hari, Kyu, and Judo Returner.

■ Surgery costs for beauty are not applicable.

■ Applicable for medical use treatment.

■ If it is expensive other than the relatives, it is applicable.By the way, the reward fee is not eligible.

Questions of medical expenses deduction

■ Medical expenses deduction and self -medication tax system

Medical expenses are also covered by pharmaceuticals for self -medication tax system, so it is necessary to select the one that is advantageous by calculating.

For example, if medical expenses are 80,000 yen and specific general drugs are 50,000 yen (tax standards are more than 2 million yen, health are working on health).

･ 80,000 yen+50,000 yen -100,000 yen = 30,000 yen that can be deducted with medical expenses deduction • Deducted by self-medication tax system 50,000 yen-1.20,000 yen = 3.80,000 yen

In this case, it is appropriate to receive a self -medication tax deduction because the deduction amount is more advantageous for the self -medication tax system.

As a premise, it is necessary to preserve the receipt of the medical expenses and the receipt of over -the -counter medicines purchased at pharmacies, etc., but if you are a company employee, you often have a medical examination.Because it is often the case, it is good to calculate with both systems and choose the one that is advantageous.

■ In the case of dual -working

Even if a wife is not dependent on dependents, if she lives together and has a livelihood, she can be deducted with her husband's medical expenses deduction with her wife's medical expenses.Conversely, it is possible to add medical expenses to her husband and receive medical expenses deduction.However, it is not possible to receive both in both, and the medical expenses of the husband are applied and applied, and the wife's medical expenses cannot be applied together.Medical expenses deductions cannot be applied unless they exceed 100,000 yen, so basically it is advantageous to apply them in a family that is united.

Whether it is advantageous to be applied by a husband or wife, the higher the income is advantageous.The higher the income, the higher the tax rate.However, if the income tax is fully refunded due to a mortgage deduction, the income deduction will be eliminated, so it is better to apply it if you do not receive a mortgage deduction.

また、夫婦のどちらか一方が課税標準200万円未満である場合、10万円の足切限度額が小さくなる。200万円未満の場合課税標準の5%となるため、例えば課税標準100万円の場合100万円×5%の5万円を超えれば医療費控除の対象となる。課税標準が100万円未満であるということはその分税率も低いため効果としては低いが、セルフメディケーション税制が適用できず医療費が5万円～10万円未満であるときは医療費控除が通常適用できないはずが適用できることになる。ただし、課税標準が480,000 yen以下（パート収入103万円以下）の場合には所得税がかからないため、医療費控除の効果は得られない。

For example, if the husband taxation standard is 5 million yen, wife tax standard 750,000 yen (part -time income 1.3 million yen), medical expenses 60,000 yen, specific drug purchase cost is 12,000 yen or less.

・ Self -medication tax system cannot be applied ･ Her husband and medical expenses deduction medical expenses cannot be applied for less than 100,000 yen ・ Medical expenses deduction limit 750,000 yen x 5%= 3.750,000 yen medical expenses deduction amount 60,000 yen-3.750,000 yen = 2.250,000 yen

How much does my wife pay?

【医療費控除適用なし】給与所得　130万円-55万円（給与所得控除）＝75万円課税総所得金額　75万円-480,000 yen(基礎控除)＝27万円所得税=27万円×5%=1.350,000 yen

【医療費控除適用あり】給与所得　130万円-55万円（給与所得控除）＝75万円課税総所得金額　75万円-480,000 yen(基礎控除)-2.250,000 yen（医療費控除）＝24.750,000 yen income tax = 24.750,000 yen x 5%= 1.23.75 million yen Approximately 1,125 yen Income tax is reduced, but a final tax return is required to receive this application.

Assuming that there is a tax saving effect of medical expenses deduction x applicable tax rate, the higher the tax rate, the higher the tax saving effect and the medical expenses less than 100,000 yen will be applied if the spouse is less than 2 million yen.In some cases, it is subtle, considering the trouble of the tax return and its effects.

For example, the tax rate is 33%and the medical expenses are 12.250,000 yenかかったとすると、12.250,000 yen-10万円＝2.250,000 yenの控除額が適用でき、2.250,000 yen×33%＝7,425円の所得税が減る。同じ控除額でも税率の違いで大きな差があるため、税率が高い人は医療費が10万円を少し超えるぐらいでも適用する方が良い。

Save for medical expenses is important

Depending on the company, some medical expenses at hospitals are managed in bulk and sent by documents or electronic data at the time of tax return, but basically it is necessary to save the statement and file a final tax return based on the statement.It is important to save it carefully, including the receipt of pharmaceuticals, so that there is no missing medical expenses deduction.

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