{"id":"m3c293019de5d142c","name":"医療費控除","name_broken":false,"aka":[],"category":{"slug":"iryo","name":"医療・健康"},"provider":{"level":"national","name":"国税庁","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":null,"audience":"personal","benefit_kind":"tax","apply_method":null,"apply_note":null,"application_url":"https://www.nta.go.jp/taxes/nozei/nofu/01.htm","eligibility":null,"amount_unit":"yen","amount_period":"yearly","amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":5,"rate_basis":"対象経費に対する割合（上限は公式ページで確認）","beneficiary_kind":null,"beneficiary_target":null,"amount_in_text":null,"summary":"その年に本人や生計を一にする家族のために支払った医療費が一定額を超える場合の所得控除です。確定申告書に医療費控除の明細書を添付して申告します。","fields":{"amount_max":{"value":2000000,"status":"ok","method":"deep_research"},"amount_min":{"value":12000,"status":"ok","method":"deep_research"},"rate_percent":{"value":5,"status":"ok","method":"deep_research"},"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_applicable","basis":"上限なし"},"deadline":{"status":"not_applicable","basis":"申告する年分と通常の申告・還付申告の違いによって期限が異なります。"}},"income_limits":[{"subject":"applicant","dependents":null,"limit_yen":2000000,"increment_yen":null,"basis":"総所得金額等。200万円未満なら足切りは総所得の5%（0〜99,999円）","note":"200万円以上は10万円が足切り"}],"notes":[{"kind":"context","title":"総所得200万円未満なら医療費控除の足切りは10万円ではなく総所得の5%","body":"医療費控除の足切りラインは、総所得200万円未満の場合0円〜99,999円の範囲になる（総所得金額等の5%）。一般に知られる「年間医療費10万円超」は総所得200万円以上の場合の基準であり、所得が低い人ほど少ない医療費で控除を受けられる。医療費が10万円に届かないからと諦める必要がない。","severity":"medium"}],"schedules":[{"kind":"payment","times_per_year":null,"months":null,"amount_per_time":null,"covers":null,"note":"確定申告は原則翌年2月16日〜3月15日。還付申告は5年前まで遡って可能。領収書は5年間自宅で保管"}],"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":"所轄税務署","phone":null},"source":{"url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1120.htm","original_url":null,"checked_at":"2026-09-23","title":"No.1120 医療費を支払ったとき（医療費控除）｜国税庁"},"successor":null,"verification":{"first_seen_at":"2026-08-20","verified_at":null,"data_updated_at":"2026-10-11","content_changed_at":"2026-10-06","confidence":"high","verified_fields":4,"content_checked_at":"2026-09-23","content_check_method":"official_source_review"},"index":{"indexable":true,"reasons":[]},"legacy_slug":"医療費控除","public_no":3270,"slug":"3270"}