{"id":"m9372984b615cee97","name":"① 医療費控除 ② セルフメディケーション税制（医療費控除の特例） ※①と②は選択適用であり、併用はできません","name_broken":false,"aka":["① 医療費控除 ② セルフメディケーション税制（医療費控除の特例） ※①と②は選択適用であり、併用はできません。"],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"national","name":"国（所管：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":2026,"audience":"personal","benefit_kind":"tax","apply_method":null,"apply_note":null,"application_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1120.htm","eligibility":null,"amount_unit":"yen","amount_period":null,"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":"国（所管：国税庁）による個人向けの税の控除・減免。対象は【共通】 ・自己または自己と生計を一にする配偶者やその他の親族のために医療費等を支払った納税者。上限2,000,000円・補助率5%・所得制限なし。・対象年の翌年2月16日～3月15日頃（還付申告は翌年1月1日から5年間可能）、窓口は・住所地を管轄する税務署。","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","method":"derived"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_found","basis":"公式ページで確認（2026-10-01）"},"deadline":{"value":"・対象年の翌年2月16日～3月15日頃（還付申告は翌年1月1日から5年間可能）","status":"ok","kind":"date"}},"income_limits":[],"notes":[],"schedules":[],"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":"・住所地を管轄する税務署","phone":null},"source":{"url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1120.htm","original_url":null,"checked_at":"2026-09-15","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":"2026-09-05","confidence":"high","verified_fields":5},"index":{"indexable":true,"reasons":[]},"legacy_slug":"1-医療費控除-2-セルフメディケーション税制医療費控除の特例-※1と2は選択適用であり併用はで","public_no":6433,"slug":"6433","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）。（両控除の申告者について一律の数値年齢条件は記載なし。医療費支払、生計関係等の条件で判定。）","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1120.htm\nhttps://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1129.htm","checked_at":"2026-10-01","fy":"2026年4月法令確認"},{"field":"支給の回数・頻度","status":"該当なし","sub":"本体","text":"この制度では「支給の回数・頻度」は該当しません。（各年分の所得控除であり定期給付は非該当。）","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1120.htm\nhttps://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1129.htm","checked_at":"2026-10-01","fy":"2026年4月法令確認"},{"field":"申請の方法","status":"確認済み","sub":"本体","text":"医療費控除又はセルフメディケーションを選択し各明細書を添付した確定申告書を所轄税務署へ提出（作成コーナー電子提出可）。領収書等は5年間保存。特例の健康取組証明は現行添付不要だが保存対象。両者併用不可。","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1120.htm\nhttps://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1129.htm","checked_at":"2026-10-01","fy":"2026年4月法令確認"}]}