Main changes to municipal tax and Tokyo inhabitant tax in 2018
Update date: December 10, 2019
About the Self-Medication Tax System (Special Provisions for Medical Expense Deduction)
The self-medication tax system (special medical expense deduction) allows individuals who take certain steps to maintain and improve their health and prevent disease to receive an income deduction for the cost of purchasing "switch OTC drugs" (prescription drugs and over-the-counter drugs that have been repurposed for medical use) on or after January 1, 2017.
Self-medication tax system is an option between normal medical expense deduction.
If you receive income deductions under the self-medication tax system (special provisions for medical expense deductions), you cannot receive income deductions under normal medical expense deductions. please note.
Differences in deduction calculation from normal medical expenses deduction
In the case of self-medication tax system (special provisions for medical expense deduction)
(Purchase cost of eligible Switch OTC drugs for one year) - (Amount covered by insurance, etc.) - (12,000 yen) = (Deduction amount)
Note: The maximum deduction amount is 88,000 yen.
For normal medical expense deduction
(Medical expenses paid to hospitals, etc. for one year) - (Amount compensated by insurance, etc.) - (5% of annual income [maximum 100,000 yen]) = (deduction amount)
Note: The upper limit of the deduction amount is 2 million yen.
For details, please visit the Ministry of Health, Labour and Welfare website.
You can check the eligible items and conditions for receiving deductions on the above website.
Revision of salary income deduction amount
From 2017 onwards, the calculation method for employment income deductions related to employment income will be revised as shown in the table below.
| Amount of income such as salary (amount paid on withholding tax slip for employment income) | Salary income deduction amount |
|---|---|
| 1,800,000 yen or less | Income amount x 40% 650,000 yen if the amount is less than 650,000 yen |
| More than 1,800,000 yen but less than 3,600,000 yen | Income amount x 30% + 180,000 yen |
| Over 3,600,000 yen and up to 6,600,000 yen | Income amount x 20% + 540,000 yen |
| More than 6,600,000 yen but less than 10,000,000 yen | Income amount x 10% + 1,200,000 yen |
| Over 10,000,000 yen | 2,200,000 yen (maximum) |
Inquiries regarding this page
Inagi City Citizens Department Taxation Division
2111 Higashi-Naganuma, Inagi-shi, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055
