{"id":"m3c293019de5d142c","name":"医療費控除","aka":[],"category":{"slug":"iryo","name":"医療・健康"},"provider":{"level":"national","name":"国税庁（所轄税務署）、各区市町村（住民税申告の場合）","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"}]},"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":"tax","apply_method":null,"apply_note":null,"eligibility":"1年間に自己または生計を一にする配偶者・親族のために医療費を支払った者","amount_unit":"yen","amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":5,"summary":"国税庁（所轄税務署）、各区市町村（住民税申告の場合）による個人向けの税の控除・減免。対象は1年間に自己または生計を一にする配偶者・親族のために医療費を支払った者。年齢・所得制限なし（所得により足切り額が変動）。補助率5%・年齢上限なし・所得制限なし。令和7年分所得税／令和8年度住民税の申告期限は令和8年（2026年）3月16日、窓口は所轄税務署、各区市町村の税務担当課。 番号は未確認。","fields":{"amount_max":{"status":"not_verified","basis":"要点と本文の金額が一致せず、確認中"},"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":{"value":"令和7年分所得税／令和8年度住民税の申告期限は令和8年（2026年）3月16日（月）。還付申告の場合は令和8年1月1日から5年間（令和12年12月31日まで）提出可能。","status":"ok","kind":"date"}},"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":[],"editorial":null,"completeness":{"level":"partial","missing":["支給額（上限）"],"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","補助率"]},"contact":{"department":"所轄税務署、各区市町村の税務担当課。 番号は未確認。","phone":null},"source":{"url":"https://www.nta.go.jp/taxes/nozei/nofu/01.htm","original_url":null,"checked_at":"2026-08-20","title":"G-2�@���ł̔[�t�葱�i�[�����E�U�֓��E�[�t���@�j�b���Œ�"},"successor":null,"verification":{"verified_at":null,"data_updated_at":"2026-09-04","confidence":"high","verified_fields":5},"index":{"indexable":true,"reasons":[]},"legacy_slug":"医療費控除","public_no":3270,"slug":"3270"}