How much will I get back for implants through the medical expense deduction? Explanation of how to apply!

Implant Medical Expense Deduction implant (esp. dental)

Last updated April 13, 2023

Patient.
Patient.

Doctor, I heard that implants are deductible medical expenses.
How much will you get back?

dentist
dentist

If you receive a medical expense deduction for implants, the amount you receive back depends on your income.


With specific examples,

  • How much will implants return under the medical expense deduction?
  • Documents required when applying for a medical expense deduction for implants
  • Are implants covered by the high-cost medical care reimbursement system?


We will talk about

How much of my medical expense deduction will I get back for the implants?

Implant Medical Expense Deduction

What is the approximate amount of money you will get back from the medical expense deduction,Implant cost - about 30% (*2) out of 100,000 yen (*1)It is.

The market price for implants is approximately 300,000 to 500,000 yen per tooth.

Roughly calculated from the market rate, a person with income tax 20% would apply for a medical expense deduction,You can save about $60,000 to $120,000 for implant treatment, depending on your income.This will be the case.

Of course, the amount will vary depending on the amount of income, the existence of deductions other than the deduction for medical expenses, and other factors.

The breakdown of the money that will be returned by the 30% medical expense deduction is,

  • Refund of income tax already paid
  • Reduction of inhabitant tax to be paid in the future

The two are.

Of these, the cash return after the tax return is,Income tax refundIt is.

I have not yet paid the inhabitant tax that I will be paying,No cash refundsThe following is a list of the most common problems with the

Here are three specific examples, by case, of how much money you can get back through the medical expense deduction when the implant cost is ¥400,000!

[Case 1
Implant cost: 400,000 yen
Income amount -> 5 million yen (income tax 20%)
⇒Income tax to be refunded: 60,000 yen
⇒Reduced inhabitant tax: 30,000 yen
⇒Total: 90,000 yen (*3)

[Case 2
Implant cost: 400,000 yen
Income amount -> 8 million yen (income tax 23%)
⇒Income tax to be refunded: 69,000 yen
⇒Reduced inhabitant tax: 30,000 yen
⇒Total: 99,000 yen (*3)

[Case 3
Implant cost: 400,000 yen
Income amount→10 million yen (income tax 33%)
⇒Refundable income tax amount: 99,000,000 yen
⇒Reduced inhabitant tax: 30,000 yen
⇒Total: 129,000 yen (*3)

1 If income is less than 2 million yen, 51 TP3T of income is deducted.
2 It varies depending on the percentage of income tax burden.
3 The cost of income tax refund and inhabitant tax reduction is an estimate. The amount will vary depending on the amount of income, taxes, and other deductions.

What is the medical expense deduction available for implants?

Implant Medical Expense Deduction

The deduction for medical expenses covers not only implants, but also the cost of the following treatments and transportation costs for treatment

  • implant (esp. dental)
  • Self-funded fillings and coverings (ceramic, zirconia, etc.)
  • Self-funded dentures (metal base, non-clasp dentures, etc.)
  • To correct the bite or orthodontic treatment of children
  • Transportation expenses for treatment (fuel and parking fees for private vehicles are not covered)
  • Various types of insurance treatment

You can apply for a medical expense deduction for the following treatment expenses incurred for these treatments during the year (1/1/12 to 12/31/12).

  • Total is 100,000 yen or more
  • For those with an income of less than 2 million yen, the total medical expenses must be at least 51 TP3T of income for the year.

If you are a company employee and have no income from a side job or real estate, your income is the "amount of employment income deductions" on the withholding tax form.

Necessary documents for deducting medical expenses for implants

Implant Medical Expense Deduction

To receive a deduction for medical expenses on your tax return, you must have the following documents

  • Tax return A or B
    • You can prepare your tax return via the Internet at the IRS Tax Return Preparation Corner (https://www.keisan.nta.go.jp/kyoutu/ky/smsp/top#bsctrl). If you have your own number, you can also submit the form directly from the Internet.
  • Medical Expense Deduction Statement
    • You can download the form from the IRS website (https://www.nta.go.jp/taxes/shiraberu/shinkoku/yoshiki/02/pdf/ref1.pdf).
  • tax certificate slip
    • It is issued by the company after the year-end adjustment in December.
  • Medical Expense Notification (Medical Expense Notification)
    • It is a document that calculates how much an insured person has paid for medical expenses based on insurance claims from insurers or medical institutions.
    • The timing and frequency of the mailing varies somewhat depending on the health insurance association. If you do not receive it, you can apply for it online depending on the association.
    • Only medical expenses for insured treatment are listed.It is.
    • For implants and other out-of-pocket expenses that are deductible, you will need to figure them out yourself based on receipts and other documents and include them in your medical expense deduction statement.

Can implants use high-cost medical care?

Implant Medical Expense Deduction

High-cost medical care is precisely the following system called the "high-cost medical care cost system.

This is a system whereby the amount paid at the counter of a medical institution or pharmacy* exceeds the maximum amount in a single month (from the beginning to the end of the month), the excess amount is paid.

*Meals and differential bed charges at the time of hospitalization are not included. 212,570 yen will be paid as high-cost medical care expenses, and the actual copayment will be 87,430 yen.

(Citation: "To all users of the high-cost medical care benefit system," Insurance Bureau, Ministry of Health, Labour and Welfare)

The high-cost medical care benefit system is part of the insurance benefits for medical treatment,Income tax refund is different from the medical expense deduction, which reduces resident tax.It is.

In other words,Implants are not covered by the high-cost medical care reimbursement systemThe first two are the following.

Use your medical expense deduction for implants.

Deductible medical expenses for implants.

Implant Medical Expense Deduction

If you are receiving a medical expense deduction for implants, keep the following in mind

  • Always apply for a medical expense deduction.
  • Keep receipts for treatment.
  • Transportation expenses should be recorded with the date, time, hospital visited, amount, and reason for the visit.
  • Implants for aesthetic purposes are not covered.
  • Interest rates and fees for credit card payments and dental loans are not covered.
  • Personal insurance supplemental payments are not covered.
  • Deduction for medical expenses up to 2 million yen
  • Family members who make a living together can apply if the combined amount is 100,000 yen or more (*4)

To receive a deduction for medical expenses,The most important thing is to report medical expenses on your tax return.It is.

Please note that this is not a system where the government will automatically refund your income tax or reduce your inhabitant tax without filing a return.

The general period for filing tax returns is one month from 2/16 to 3/15 each year.

You can apply in person at the tax office in your jurisdiction, by mail, or online if you have your My Number card.

If you forgot to apply for a medical expense deduction,You can apply retroactively for the past 5 years.Remember to do this the following year.

4 If income is less than 2 million yen, at least 51 TP3T of income

Take advantage of the medical expense deduction for implants!

Implant Medical Expense Deduction

Implants can lower the actual cost of treatment by applying for a medical expense deduction on your tax return.

Remember to file your tax return and receive an income tax refund and inhabitant tax reduction.

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Graduated from Nagasaki University School of Dentistry, ~2018 Kyushu Medical Center, 2018-present Working at a dental clinic in Tokyo

UyRZkXPjQvAn5BK9ai6vfhAEgYGCePrS3Id158EZKuev 2TIlSXaZPkxY9dJ 3vCTCm7hqIEw6AzmlpdiuMD8H 9aD01UftplKrgMtn7dmYeSupervisor: Dentist/Naomi

After completing clinical training, worked in cosmetic dentistry in Tokyo. Currently a dentist and dental writer.

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