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How to receive tax credit of medical expense also by hospital single room charge

* This page is made by "machine translation" program from Japanese to English.

This information is concerned to tax in Japan. "The medical expenses of the charge of a hospital room not covered by a health insurance plan may also be able to be deducted." I introduce such オトク information that will be lost if it does not know. if it is sent to hospital, there are condition and it is in a single room -- the charge of a hospital room not covered by a health insurance plan -- what 1000 yen per day, and paid . -- if it is 10,000 yen per day, since at least 3000 yen per about 3,600,000 yen . day are about 1 million yen -- very much -- coming out -- peevish . The one person room, the two-person room, the three-person room, the four-person room, etc. are located in a single room, and there are a charged single room, special room, special single room, and special medical-treatment environmental room, a single room A, a single room B, --, etc. in how to call by the hospital. The charge of a hospital room not covered by a health insurance plan is called a differential rate of bed, the charge of a single room, single room cost, charge of single room utilization, etc. "Deduction for medical expenses" pulls a maximum of 2 million yen of parts 100,000 yen or more (*1) from an amount of income among the medical expenses which started at the time of calculation of tax. (*1) If the earning is 2 million yen or less, the border is 5% of earnings instead of 100,000 yen. Main related act and avisos of deduction for medical expenses (as of January, 2003) * Income tax law (it quotes from a digital government) (Deduction for medical expenses) The 73rd article A resident sets the medical expenses which start the relative of the spouse who sets self or self, and a livelihood to 1, and others in each year to a payment つた case. It is the amount (except for the moneys of the division filled up by the thing similar to an insurance benefit, a compensation for damage, and these other) of this payment つた this medical expense to the whole year. Moneys in which footing is equivalent to 5/100 of footing of the exchange resident's ordinary income for the year, retirement income moneys, and forestry-income moneys (when the moneys concerned exceed 100,000 yen) When exceeding 100,000 yen, the moneys (when the moneys concerned exceed 2 million yen, it is 2 million yen) of the division which exceeds are deducted from the exchange resident's ordinary income, retirement income moneys, or forestry-income moneys for the year. 2 The medical expense specified for an antecedent party means what is defined by the cabinet order as what is voted to be usually required among the counter values of offer of the personal service relevant to the medical examination by the medical man or dentist or medical treatment, medical treatment, purchase, the other medical care of remedy required for medical treatment, or this. 3 The abatement by the condition of the first term is called deduction for medical expenses. ------------------- --------------- * income tax act enforcement order (it quotes from a digital government) 207th article [ ] the second term of 73 article of 法第 (the sphere of a medical expense) Although the counter value defined by the cabinet order to specify is hung up over the next, it is taken as the moneys of the division which does not exceed remarkably the average generally outlaid according to the conditions defined among counter values by condition of disease and the other Ordinance of the Finance Ministry. Hajime Medical examination or medical treatment by the medical man or dentist 2 The purchase of remedy required for medical treatment or medical treatment 3 Hospital, Clinic (what is defined by Ordinance of the Finance Ministry as a thing according to this is included.) Or offer of the personal service for being accommodated to an assistant maternity room 4 あん摩 massage acupressure therapist, a beam -- operating person who specifies to droit (Showa 22 droit No. 217) (listing) about a teacher, きゆう師, etc. 2 (the person applicable to the condition of the 2 first term (those who can do a medical profession similar act work) of Article 12 of the law is included.) of the third article or judo bonesetter method (Showa 45 droit No. 19) The second article first term (definition) Operation by the judo bonesetter who specifies 5 health -- a teacher and nursing -- service on medical treatment by the teacher or 准看護師 6 Care of 分べん by assistant 産師 ------------------- --------------- * income tax act enforcement regulations (it quotes from a digital government) (The sphere of a medical expense) The conditions defined by Ordinance of the Finance Ministry specified to 3 of 40th article (the sphere of a medical expense) are assignation care welfare institutions for the aged (the assignation care welfare institution for the aged specified to number (provision of facilities care service expense) for a start [ Longterm Care Insurance Law (Heisei 9 droit No. 123) 48th article first term ] is said.). 207 article of 令第 In the following term, it is the same. 207 article of 令第 which can be set Although hung up over each number, it considers as the conditions of offer. 2 207 article [ of 令第 ] No. 3 What is defined by Ordinance of the Finance Ministry to specify is taken as an assignation care welfare institution for the aged. ---------------------------------- * -- income tax act primary-regulation-notice http://www.nta.go.jp/category/tutatu/kihon/syotok/16/01.htm#02 The 73 article <<deduction-for-medical-expenses>> relationship of 法第 (Medical expense concerning the relative who sets life to 1) 73 -1 "The medical expense concerning the relative of the yokefellow who sets self and life to 1, and others" specified in the method 73rd article 1st term says the medical expense which sets life to 1 with an exchange resident in the present condition when disbursing a medical expense actually when the reason which should outlay a medical expense arises, and starts those who are relatives. (Significance of the disbursed medical expense) 73 -2 Since the "medical expense concerned disbursed at the whole year" specified in the method 73rd article 1st term means the medical expense disbursed actually at the whole year, it cares about that the medical expense used as arrears is not set as the object of abatement until it is disbursed actually. (The sphere of a medical expense set as the object of abatement) 73-3 Although hung up over the next, like The maternity nurse who specifies to a medical man, dentist, the operating person that specifies to sphere>> of a 207 article [ of 令第 ] No. 4 <<medical expense, or this 条第 No. 6 (in this term, these "are called medical man etc." below.) The medical examination to depend, medical treatment, an operation, or care of 分べん (in this term, these "are called medical examination etc." below.) In order to win popularity, directly required CVP shall be contained in a medical expense. (Eleven common place 4-25) (1) CVP, such as room rent disbursed as a counter value of pick-up expense, such as going-to-hospital-regularly expense for receiving the medical examination by the medical man etc., or a medical man, hospitalization, or entrance, and meal cost, or medical care -- an instrument -- a thing usually required of the CVP for the purchase of an implement etc., rent, or employment (2) CVP for purchase, such as 義手 with which a たす sake is presented in the self business of everyday minimum, an artificial leg, a crunch, a hearing-aid, and a false tooth (3) The thing equivalent to the CVP of the thing which is equivalent to CVP, such as medical examination by the medical man etc., among the CVP paid to a prefectural governor or mayors by the condition of the droit similar to charging-order [ of mentally handicapped person welfare method 38th article <<CVP ] and collection, and collection [ of mentally-retarded-person welfare method 27th article <<CVP ]>> or collection of Article [ of the Child Welfare Law ] 56 <<CVP, burden>>, or these, (1), and (2) (CVP for a medical checkup and a cosmetic surgery operation) 73-4 Glorifying [ or ] the CVP and the appearance for the so-called medical checkup of a hospital for a thorough physical check and others, the CVP for changing 容ぼう etc. cares about not corresponding to a medical expense. However, when the material illness is discovered by the medical checkup and the illness is treated following on the diagnosis concerned, the CVP for the medical checkup concerned shall also correspond to a medical expense. (Counter value of the purchase of remedy) 73-5 Although the remedy specified to 207 article [ of 令第 ] No. 2 says the remedy specified to definition>> of 1st term [ of Article 2 of the Pharmaceutical Affairs Law ] <<remedy, even if it corresponds to the remedy specified in the same clause, although offered for the anticipation of the illness, or healthy enhancement, the counter value of purchase cares about not corresponding to a medical expense. (Service on medical treatment received from persons of an except, such as a public health nurse) 73-6 With "the service on medical treatment by the public health nurse, the nurse, or the practical nurse" hung up over 207 article [ of 令第 ] No. 5 Although the public health nurse, nurse, or practical nurse who specifies to public health nurse maternity nurse nurse method 2nd article <<public health nurse>>, 5th article <<nurse>>, or 6th article <<practical nurse>> says the service on medical treatment performed as activities specified in these conditions The service on medical treatment received from what was requested especially in order to receive the service on medical treatment by persons other than these persons shall also be included in this. (Care of 分べん by the maternity nurse) 73-7 The health guidance of the pregnant woman, じょく婦, or the newborn infant who specifies to public health nurse maternity nurse nurse method 3rd article <<maternity nurse>> which a maternity nurse performs shall also be included in "care of 分べん by the maternity nurse" hung up over 207 article [ of 令第 ] No. 6. (Insurance benefit which fills up a medical expense) 73-8 "insurance benefit specified in the method 73rd article 1st 項かっこ, a compensation for damage, and others -- thing" (it sets by the following 73-10, and "it is called the insurance benefit which fills up a medical expense".) similar to these には -- it cares about that there are some which are hung up over the next (Showa 55 直所 3-19, -8, Showa 60 直所 3-21, 直資 3-5 and the seven direct method 6 common place 4-1, three to 課資 1 amendment) (1) Inside of the benefit which receives provision based on the condition of the act of the droit and others about social insurance or mutual aid, Allowance [ of Article 44 ノ of health insurance law 3 1st term <<medical expenses ]>>, 44th article ノ 14 1st term <<deportation expense>>, 50th article 1st term <<delivery child-rearing lump sum>>, 59th article ノ 2 1st term <<dependents' medical expenses>>, The medical expenses which receive provision by the condition of 59th article ノ 2 ノ 3 1st term <<household deportation expense>>, 59th article ノ 4 <<yokefellow delivery child-rearing lump sum>>, or 59th article ノ 4 ノ 2 <<large sum medical-expenses>>, What receives provision by considering the reason of a cost of a medical expense as the causality of a benefit like deportation expense, a delivery child-rearing lump sum, dependents' medical expenses, household deportation expense, a yokefellow delivery child-rearing lump sum, or large sum medical expenses (2) The injury CVP insurance benefit and insurance-for-medical-care money which receive payment for the purpose of supplementation of a medical expense based on a damage insurance contract or a life insurance contract (the mutual aid contract similar to these is included.), or a hospitalization expense benefit (the mutual aid money similar to these is included.) (3) The compensation for damage which receives payment for the purpose of supplementation of a medical expense (4) The benefit which receives payment from the arbitrary mutual-aid organizations which are not based on the condition of other acts for the purpose of supplementation of a medical expense (What does not hit the insurance benefit which fills up a medical expense) 73-9 What is hung up over the next cares about not hitting the insurance benefit which fills up a medical expense. (Showa 57 直所 3-8, the seven common place 4-1, three to 課資 1 amendment) (1) An insurance benefit, a compensation for damage, etc. which originate in it having become impossible to obey labor for having died, having changed into the condition of a serious bar, and medical treatment etc., and receive payment (2) the disability benefit which receives provision by the condition of Article [ of a health insurance law ] 45 <<disability benefit>>, or 50th article 2nd term <<maternity benefit golden>> among the benefits which receive provision by the condition of the droit about social insurance or mutual aid or maternity benefit money, and others -- the thing similar to these (3) The ex gratia payment which receives payment from the person of a user and others (except for the thing applicable to (4) of 73-8) (Prospective abatement of the insurance benefit which fills up a medical expense) 73-10 When deals, such as an insurance benefit which fills up a medical expense, submit the declaration document for the year which disbursed the medical expense and it has not decided [ by ], the condition of the same clause is applied based on prospective deals, such as the insurance benefit concerned. In this case, when the definite amount and the prospective deals concerned, such as the insurance benefit concerned, will differ from each other later, it shall そ及 and that amount of deduction for medical expenses shall be corrected. --------------------- for example, since the person for whom the medical expense required 2 million yen per year of earnings by 6 million yen is . which is the reason which can calculate tax noting that earnings are 4 million yen of the difference, supposing it says him roughly and he is 20% of rates of taxation, he will return 2 million yen x20%/100%= 400,000 yen -- ことにな (It changes with other elements, such as proportional-tax-reductions amount, in fact.) However, it is to be usually able to apply for the charge of a hospital room not covered by a health insurance plan by deduction for medical expenses. Although it is useless in the one's own convenience of since the single room is quieter, if the want top single room of medical treatment was used, a revenue office votes. I hear that it will be made to the object of deduction for medical expenses if a medical man proves with a diagnosis the reason for which the single room was required when it checks to a revenue office in charge. Then, a method is explained based on experience succeeded from now on. It goes to the window of the hospital which started and a diagnosis creation request is carried out. Probably, it will be good not to have to go probably, although it is good to make this by posting, or to telephone although for . to also want to ask you for いちど and a diagnosis before that. There is disturbance refused only by taking out with 書い to the application form of hospital predetermined diagnosis cession. Then, it is effective, if the attached sheet which entitled one more and request significance the "favor of diagnosis creation" which wrote by free form is made and being attached to a predetermined application form. In order to make it successful, let's surely do. How to make "the favor of diagnosis creation" There, the significance (for the deduction-for-medical-expenses application of the charge of a single room, why a single room will be used on medical treatment unavoidable is written, and, that is, it merely came) of a request is carefully described after a title, a date, a patient name, an applicant name, the address, and the telephone number. And let's list a patient name, the furigana, a patient's registration card serial number, a hospitalization and the department name of hospitalization, and a family doctor name "below" so that an affair and a medical man can retrieve required information immediately. Even if the family doctor is already transferred from the hospital, the family doctor name at the time of . hospitalization which other medical men write is written. Moreover, if . creation which also attaches the copy as "a reference" if there is an example which I had made in other hospitals or the previous year is easy, the rate which a medical man takes over will increase. The example of creation (utilization by copy attachment is possible) * Hospital Messrs. 2003 * moon * day Favor of diagnosis creation Patient Applicant <<family relationship>> Address Postcode Telephone It is a busy place I am sorry . The refund-of-taxes declaration using income tax deduction for medical expenses is counted from the year which CVP required. In five years it is said that it is effective . Although I am busy there and have been behind now there * . which arranges the acknowledgement when being in the hospital, makes a declaration document, and is preparing the declaration However, according to the revenue office, about the charge of a single room when being in the hospital From a medical institution "Diagnosis which indicated the necessity for single room medical treatment" . it is [ . ] want to obtain and to present a revenue office Although I am very thankful since it is a large sum About the following Creation of a diagnosis . for which I ask you Account 1. Patient name * (* furigana) 2. Patient's registration card serial number * 3. Chart No.* 4. Hospitalization * year * moon * day - * moon * day 5. Subject Department of * 6. family doctor * teacher 7. Situation of those days [[ * * ] Attachment data] More than diagnosis (reference) received from other hospitals Now, it is -- as to what will happen, if a diagnosis is done. The hospital (there are a hospital which gives a nexus, and a hospital which does not give) which has to go to take once again, the hospital (there is also a hospital with the want of taking out a stamp to a window) which mails, the hospital which will send to a ward if in the hospital are various. Please consult with a hospital window on the methods of taking comfortably also including how to disburse the charge of diagnosis creation. . with the days scattering at one day - about three weeks concerning creation -- since there are quite a many these things, to there be also the purposes other than deduction for medical expenses and be in a hurry by declaration, it is necessary to count backward from the time limit in mid-March, and to carry out a creation request with a margin What is necessary will be just to attach one of the . notes attached when sending the declaration document to which the charge of a hospital room not covered by a health insurance plan also put the got diagnosis into the revenue office in the attached sheet. The acquired example of a diagnosis Procedures Memorandum * Write "the favor of diagnosis creation" (with one's format). A copy will be prepared if there is a precedent of a reference. | * Telephone a hospital and hear diagnosis creation, the charge expense method of creation, the completion nexus method, and the voucher method. | * Go to a hospital window, write a hospital predetermined diagnosis creation written request, make it together with the documents which he prepared, and apply. | * Receive a diagnosis by the hospital predetermined method. It checks whether the unavoidable reason of single room utilization is written. | * Attach the diagnosis to the declaration document to a revenue office, and write and issue notes. If representations with a diagnosis should be insufficient, supplemental explanation will be given by notes of it. | * If a revenue office votes, a refund will come by transfer etc. on the contrary. - . by which a duty not only comes on the contrary, but local taxes come on the contrary -- even if this does not report itselves, since a nexus goes from the direction of a duty, 1/3 of the deals of easy . duty return - Since it was late for the declaration of the next year, the medical expense before . the time of the declaration in next year March is not necessarily write off at all can also regain the application to which I have tax, such as deduction for medical expenses, paid till . five years surely improved, without saying and giving up. - . which is a deal with day [ about ] delicate when . deduction for medical expenses with the case which is not voted to be large sum past る is seen by . Internet which is because it has become "let average generally outlaid according to condition of disease be the moneys of the portion which does not surpass remarkably" of 20,000 yen per -- however, it will be based also on a reason - . an apparatus is considered by . serious illness which is what is taken out also when there is no empty room, and the empty room was made especially and it returns from a single room to a large room, infection, and rehabilitation in want, and can consider various reasons of want etc. to be for medical treatment -- if there are more than one, let's mention more than one - There is also a place which is supporting the charge of a hospital room not covered by a health insurance plan for some autonomous bodys. About the medical care of the .-> * senior citizen with that right who may support the charge of a hospital room not covered by a health insurance plan to 1,500 yen per day to a 68 or older-year man in Ichikawa-shi, Chiba although it is the example searched now (Ichikawa-shi) Let's surely investigate about the autonomous body of a home. Also when autonomous fostering is received, the portion which the remainder required will be entered in the "moneys filled up by insurance benefit etc." column with . declaration which should consider deduction for medical expenses of tax, and calculation subtracted from a medical expense will be carried out. - How about seeing [ improve and ] about all the constitutions that have entered, since it seems that the charge of a hospital room not covered by a health insurance plan may be supported by mutual aid, assurance, etc.? - . which is what is depended on the criteria of . Ministry of Health, Labour and Welfare which may not need to pay a hospital the charge of a hospital room not covered by a health insurance plan . which I regard just as it caring about the direction sent to hospital from now on enough * reference information -> -- charge of information === hospital room not covered by a health insurance plan === ( Mr. nakajii ) to know

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