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トップ > くすりについて > OTC医薬品の医療費控除制度

OTC医薬品の
医療費控除制度

従来の医療費控除制度は、1年間(1月1日~12月31日)に自己負担した医療費が、自分と生計を一にする家族の分を合わせて「合計10万円」を超えた場合、確定申告することにより、所得税が一部還付されたり、翌年の住民税が減額される制度です。
治療のために購入したOTC医薬品の代金もこの医療費控除制度の対象となります。
2022年1月から「新セルフメディケーション税制」がスタート!
90秒で解説 新セルフメディケーション税制 動画はこちら
従来の医療費控除の特例として、セルフメディケーション税制は2017年に始まりました。
2022年1月からは、対象となる医薬品が追加となり、さらに利用しやすくなっています。 特定の成分を含んだOTC医薬品の年間購入額が「合計1万2千円」を超えた場合に適用される制度です。

厚生労働省のホームページで、この制度の対象となる具体的なOTC医薬品を確認することができます。
「セルフメディケーション税制(医療費控除の特例)について」(厚生労働省)

日本一般用医薬品連合会のホームページで分かりやすく説明しています。
知ってトクする セルフメディケーション税制(日本一般用医薬品連合会)

報道関係者の皆様へ
セルフメディケーション税制に関する取材・お問い合わせにつきましては、以下のお問い合わせ窓口にご連絡ください。

お問い合わせ窓口 平日10:00~17:00
日本OTC医薬品協会(JSMI)
電話:03-5823-4971(代表)  メール:info@jsmi.jp