Self-medication tax deduction
Eligible products, threshold, cap, health-maintenance conditions, and how it compares.
The self-medication deduction lets you deduct qualifying over-the-counter medicine purchases above ¥12,000 (up to an ¥88,000 deduction) if you meet a health-maintenance condition — but you must choose it instead of the ordinary medical deduction for the year.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- For qualifying OTC (switch-OTC) medicine purchases above ¥12,000.
- Deduction capped at ¥88,000.
- Requires a health-maintenance action (e.g., a checkup or vaccination).
- Cannot be combined with the ordinary medical deduction — pick one.
How it works
If you took a qualifying health-maintenance action during the year (such as a health check or vaccination), you can deduct the portion of eligible over-the-counter medicine purchases above ¥12,000, up to an ¥88,000 deduction. Eligible products are marked and receipts should show them. It is available through 2026 under the cited rules.
Choosing between the two
You cannot use both the ordinary medical deduction and self-medication for the same year, so compare. If your total qualifying medical costs are high, the ordinary deduction (threshold ¥100,000) usually wins; if you mostly bought eligible OTC medicine and had few large bills, self-medication (threshold ¥12,000) can be better. Model both before filing.
Who this is for
- People who mostly buy OTC medicine
- Those with few large medical bills
What this is not
- Households with high hospital costs (use the medical deduction)
- You must meet the health-maintenance condition and keep eligible-product receipts.
Frequently asked questions
Do I need to file a tax return in Japan?
Many employees do not, because tax is settled by year-end adjustment (年末調整). You generally must file (確定申告) if you have side income over ¥200,000, two or more employers, self-employment income, sizeable investment or crypto gains, or you want to claim deductions like large medical costs or a first-year mortgage credit. Filing season is Feb 16 – Mar 15 via e-Tax. When unsure, check the NTA guidance or ask a 税理士.