“Medical expenses” can be combined for all family members living together. If income is below 2 million yen, it only needs to be 5% of income, so for those earning around 3 million yen, the threshold is lower. Expenses eligible for medical deduction include treatment costs, commuting costs to the hospital, and the purchase of medical devices directly needed for treatment. However, expenses for disease prevention or cosmetic purposes, as well as gratuities, are not eligible.