{"id":"m2216b9fde7427523","name":"セルフメディケーション税制（医療費控除の特例）","name_broken":false,"aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"national","name":"国（所得税）、都道府県・区市町村（個人住民税）","municipalities":[{"code":"134023","name":"青ヶ島村"},{"code":"132276","name":"羽村市"},{"code":"133817","name":"三宅村"},{"code":"132144","name":"国分寺市"},{"code":"131113","name":"大田区"},{"code":"131211","name":"足立区"},{"code":"132250","name":"稲城市"},{"code":"131130","name":"渋谷区"},{"code":"131202","name":"練馬区"},{"code":"132110","name":"小平市"},{"code":"134015","name":"八丈町"},{"code":"132217","name":"清瀬市"},{"code":"131148","name":"中野区"},{"code":"133647","name":"神津島村"},{"code":"132098","name":"町田市"},{"code":"134210","name":"小笠原村"},{"code":"132225","name":"東久留米市"},{"code":"131229","name":"葛飾区"},{"code":"131121","name":"世田谷区"},{"code":"131172","name":"北区"},{"code":"132063","name":"府中市"},{"code":"133639","name":"新島村"},{"code":"132136","name":"東村山市"},{"code":"131181","name":"荒川区"},{"code":"132209","name":"東大和市"},{"code":"133621","name":"利島村"},{"code":"131059","name":"文京区"},{"code":"131156","name":"杉並区"},{"code":"132071","name":"昭島市"},{"code":"132101","name":"小金井市"},{"code":"131237","name":"江戸川区"},{"code":"132047","name":"三鷹市"},{"code":"132021","name":"立川市"},{"code":"132284","name":"あきる野市"},{"code":"131164","name":"豊島区"},{"code":"132055","name":"青梅市"},{"code":"132128","name":"日野市"},{"code":"131024","name":"中央区"},{"code":"133825","name":"御蔵島村"},{"code":"133078","name":"檜原村"},{"code":"132012","name":"八王子市"},{"code":"132233","name":"武蔵村山市"},{"code":"132152","name":"国立市"},{"code":"131083","name":"江東区"},{"code":"133035","name":"瑞穂町"},{"code":"132080","name":"調布市"},{"code":"132292","name":"西東京市"},{"code":"131041","name":"新宿区"},{"code":"132187","name":"福生市"},{"code":"133051","name":"日の出町"},{"code":"131032","name":"港区"},{"code":"132039","name":"武蔵野市"},{"code":"133086","name":"奥多摩町"},{"code":"131016","name":"千代田区"},{"code":"132241","name":"多摩市"},{"code":"131105","name":"目黒区"},{"code":"132195","name":"狛江市"},{"code":"131075","name":"墨田区"},{"code":"131067","name":"台東区"},{"code":"131199","name":"板橋区"},{"code":"133612","name":"大島町"},{"code":"131091","name":"品川区"}],"listed_by":null},"local_only":false,"own_doubt":"出典がnta.go.jp","municipal_spread":62,"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":"tax","apply_method":null,"apply_note":null,"application_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1129.htm","eligibility":null,"amount_unit":"yen","amount_period":"yearly","amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":null,"rate_basis":null,"beneficiary_kind":null,"beneficiary_target":null,"amount_in_text":null,"summary":"国（所得税）、都道府県・区市町村（個人住民税）による個人向けの税の控除・減免。対象は所得税・住民税を納めており、健康診断や予防接種など「一定の取組」を行っている者。上限88,000円・年額・所得制限なし。・確定申告：原則、翌年2月16日～3月15日 ・適用期間：2026年（令和8年）…、窓口は・所得税：所管の税務署。","fields":{"amount_max":{"value":88000,"status":"ok","method":"deep_research"},"amount_min":{"value":12000,"status":"ok","method":"deep_research"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"value":0,"status":"actual_zero","basis":"対象者欄に「所得制限なし。」と明記されている"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_found","basis":"公式ページで確認（2026-10-01）"},"deadline":{"value":"・確定申告：原則、翌年2月16日～3月15日\n・適用期間：2026年（令和8年）12月31日購入分まで","status":"ok","kind":"date"}},"income_limits":[],"notes":[],"schedules":[{"kind":"payment","times_per_year":null,"months":null,"amount_per_time":null,"covers":null,"note":"適用期間は2026年（令和8年）12月31日購入分まで。確定申告は原則翌年2月16日〜3月15日"},{"kind":"payment","times_per_year":null,"months":null,"amount_per_time":null,"covers":null,"note":"適用期間は令和8年12月31日まで。医療費控除とはどちらか一方の選択適用"}],"editorial":null,"completeness":{"level":"complete","missing":[],"has_source":true},"usability":{"level":"actionable","who_known":true,"what_known":true,"next_step":"公式ページで確認できます","substitutes":["対象者の説明文","確認済みの金額"]},"contact":{"department":"・所得税：所管の税務署","phone":null},"source":{"url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1129.htm","original_url":null,"checked_at":"2026-08-20","title":"No.1129 特定一般用医薬品等購入費を支払ったとき（医療費控除の特例）【セルフメディケーション税制】｜国税庁"},"successor":null,"verification":{"first_seen_at":"2026-08-20","verified_at":null,"data_updated_at":"2026-10-11","content_changed_at":"2026-09-05","confidence":"high","verified_fields":4},"index":{"indexable":true,"reasons":[]},"legacy_slug":"セルフメディケーション税制医療費控除の特例","public_no":2319,"slug":"2319","research_findings":[{"field":"対象の年齢","status":"資料に記載なし","sub":"本体","text":"確認した公式資料に「対象の年齢」の記載はありません（条件がないという意味ではありません）。（独自の年齢制限は本文に未掲載）","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1129.htm","checked_at":"2026-10-01","fy":"2026"},{"field":"所得の条件","status":"資料に記載なし","sub":"本体","text":"確認した公式資料に「所得の条件」の記載はありません（条件がないという意味ではありません）。（所得上限の記載なし。所得控除の効果は所得税計算による）","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1129.htm","checked_at":"2026-10-01","fy":"2026"},{"field":"金額・給付の内容","status":"確認済み","sub":"本体","text":"年間対象OTC購入費（補填分除外）から12,000円控除した額、所得控除上限88,000円","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1129.htm","checked_at":"2026-10-01","fy":"2026"},{"field":"支給の回数・頻度","status":"確認済み","sub":"本体","text":"年分ごとの所得税確定申告に適用","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1129.htm","checked_at":"2026-10-01","fy":"2026"},{"field":"申請の方法","status":"確認済み","sub":"本体","text":"明細書を付した確定申告書を所轄税務署へ提出。作成コーナーから作成・提出可。領収書・一定の取組証明は原則5年保存","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1129.htm","checked_at":"2026-10-01","fy":"2026"},{"field":"受付の時期","status":"資料に記載なし","sub":"本体","text":"確認した公式資料に「受付の時期」の記載はありません（条件がないという意味ではありません）。（各年分の確定申告手続。FY2026対象申告の具体受付日は当該ページ未掲載）","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1129.htm","checked_at":"2026-10-01","fy":"2026"},{"field":"担当窓口・問い合わせ","status":"確認済み","sub":"本体","text":"所轄税務署","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1129.htm","checked_at":"2026-10-01","fy":"2026"}]}