居住者が、各年において、自己又は自己と生計を一にする配偶者その他の親族に係る医療費を支払つた場合において、その年中に支払つた当該医療費の金額（保険金、損害賠償金その他これらに類するものにより補てんされる部分の金額を除く。）の合計額がその居住者のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の五に相当する金額（当該金額が十万円を超える場合には、十万円）を超えるときは、その超える部分の金額（当該金額が二百万円を超える場合には、二百万円）を、その居住者のその年分の総所得金額、退職所得金額又は山林所得金額から控除する。
If a Resident pays, in any year, medical expenses for the Resident or for the Resident's spouse or any other relative whose living expenses are paid from the same resources as the Resident, and the total amount of those medical expenses paid during the year (excluding any part covered by insurance benefits, compensation for damage, or anything similar to these) exceeds the amount equivalent to 5% of the total of the Resident's gross income, retirement income, and timber income for the year (or 100,000 yen, if that amount exceeds 100,000 yen), the amount of the excess (or 2,000,000 yen, if that amount exceeds 2,000,000 yen) is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year.
前項に規定する医療費とは、医師又は歯科医師による診療又は治療、治療又は療養に必要な医薬品の購入その他医療又はこれに関連する人的役務の提供の対価のうち通常必要であると認められるものとして政令で定めるものをいう。
The medical expenses prescribed in the preceding paragraph are the consideration for medical examination or treatment by a physician or dentist, for the purchase of pharmaceuticals necessary for treatment or medical care, and for the provision of other medical care or related personal services, which Cabinet Order prescribes as being recognized as ordinarily necessary.
第一項の規定による控除は、医療費控除という。
A deduction under paragraph (1) is referred to as a medical expense deduction.