Medical care cost information
Once a year, the Recruit Health Insurance Society issues medical care cost information concerning the medical care costs incurred by the insured person and family members (dependents) using their health insurance.
Following amendments to tax laws, the medical care cost information can be used as details of medical care costs when claiming medical expenses deduction, starting with 2017 final income tax returns. This has broadened the scope of use of medical care cost information.
In early February each year, the Recruit Health Insurance Society sends out medical care cost information for examinations and treatment provided in January-November of the previous year. Note that this is not sent to people who have left their employers at the time of preparation. Additionally, note that the information prepared does not include costs for examinations and treatment received in December.
To claim medical expenses deduction when filing your final income tax return, you will need to prepare a detailed statement of medical expenses deduction (using a form provided by the National Tax Agency) based on receipts for costs not shown on the medical care cost information. To do so, you will need to retain receipts for medical care costs for five years from the deadline for filing the final income tax return. Keep these documents in a safe place.
Please check the details, including the month of the examination or treatment, the number of days required for the examination or treatment, and the amount paid at the medical care institution.
Check with the medical care institution if you notice an examination or treatment you do not recognize or a significant difference between the amount paid at the facility and the amount shown on the receipt, since these can result from errors in calculation or fraudulent billing.
Only the amounts of items to which health insurance applies are shown. Amounts of items not covered by health insurance are not included. (Examples of items not covered by health insurance: premium bed fees, medical treatment at the patient’s own expense)
Under the tax system amendments made in FY2017, to claim medical expenses deduction when filing a final income tax return, instead of attaching receipts for medical care costs, you must attach a detailed statement of medical care costs. Accordingly, you can use the annual medical care cost information as details of medical care costs.
Note that this applies only if you are filing a final income tax return for 2017 or later in or after January 2018.
Described below are the main points to note when using the medical care cost information as details of medical care costs.
- Keep the original medical care cost information in a safe place. You will need to submit the original document. You cannot claim deduction using a copy.
- You must check the medical care cost information against actual receipts. Be sure to retain these receipts.
- If you paid any medical care costs not shown on the medical care cost information, you must prepare a detailed statement of medical expenses deduction separately based on receipts and attach this to your income tax return. (To do so, you must retain receipts for medical care costs for five years from the deadline for filing the final income tax return.)
- If the name of the medical care institution or other facility is left blank, you must add it yourself, based on the receipts.
- In some cases, the amount shown as the final cost you incurred may differ from the actual amount you paid (for example, in cases of medical care at public expense or when receiving medical care subsidies from your municipality or other benefits such as High-Cost Medical Care Benefits and additional benefits from the Health Insurance Society).
In such cases, you will need to correct the amount to indicate the actual amount paid—for example, by subtracting from the amount shown in the space for the final cost you incurred the amount of medical care at public expense.
Contact the tax office with jurisdiction over your place of residence if you have any questions about claiming medical expenses deduction.
- * Keep the medical care cost information in a safe place. This important medical record cannot be reissued. Keep a copy if you submit the original to the tax office.
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