Final Tax Return: You Can Receive Deductions by Filing Your Tax Return

Disability Deduction (Disability and Special Disability Deduction for Older Adults)

You can receive deductions even if you do not have a Physical Disability Certificate.

Eligible Individuals

Those who meet all of the following

1. Those aged 65 or older who have been certified as requiring long-term care
2. Those confirmed by long-term care certification documents to have difficulties in daily life due to dementia, being bedridden for six months or longer, etc.

A certificate issued by the city is required. It takes about two weeks to issue. Please contact us for details.

Medical Expenses Deduction (Long-Term Care Insurance Service Usage Fees (10% to 30% self-pay portion))

1. Some Long-Term Care Insurance services are eligible for medical expenses deduction

Eligible Services

• Facility Services (Special Nursing Homes for the Elderly, Geriatric Health Services Facilities, Medical Care Facilities for the Elderly)
• Home Care Services (These must be included in the home care service plan and are premised on being used together with medical services.)

Note: Receipts are required. The deductible amount varies depending on the services used.

2. Diaper expenses are eligible for Medical Expense deductions.

To make diaper expenses eligible for medical expense deductions, it is necessary to attach a "Diaper Usage Certificate" issued by a physician. However, for those who have received nursing care certification and meet the conditions below, a "Diaper Expense Medical Expense Deduction Certificate" can be issued instead of the "Diaper Usage Certificate," so please contact us.

Eligible Individuals

Those who can be confirmed to be bedridden and incontinent based on the primary physician's Opinion Statement used for Long-Term Care Insurance nursing care certification.

Social Insurance Premium Deductions (National Health Insurance Tax, Late-Stage Elderly Medical Care Insurance Premium, Long-Term Care Insurance Premium)

You can confirm the full amount of insurance taxes (premiums) paid between January and December by the following methods.

How to Confirm

(1) For those whose payments are deducted from their pension

The "Withholding Tax Statement for Public Pensions" sent around January each year from pension payers such as the Japan Pension Service (can be used only by the individual for social insurance premium deductions)

(2) For those using direct debit

Entry in the passbook of the debit account

(3) Those who paid with a payment slip

Receipt at the time of payment

Note: If the payment amount is unknown, please bring identification documents (driver's license, passport, My Number Card, Physical Disability Certificate, etc.) and confirm at the counter.
If you have any questions, please contact us.

Contact Us

• National Health Insurance Tax = Collection Division
• Late-Stage Elderly Medical Care Insurance Premium = Insurance and Pension Division, Late-Stage Elderly Medical Care Section
• Long-Term Care Insurance Premium = Senior Welfare Division, Long-Term Care Insurance Section / Long-Term Care Certification Section