Commuting costs by train or bus are also eligible. Often forgotten are children’s orthodontics and therapeutic massages. Cosmetic or preventive treatments are not eligible, but if it’s for treatment, a wide range is accepted. To claim the medical expense deduction, you must attach a medical expense deduction certificate summarizing eligible medical expenses to your income tax return. Originals are not required, but receipts must be kept for five years. ◇ [A-2] Self-Medication Tax System Those who engage in certain activities to maintain and promote health or prevent disease, such as health checkups, medical screenings, and vaccinations, and who purchase more than 12,000 yen of eligible medicines in that year for themselves or their spouse/relatives living with them, can apply the self-medication tax system instead of the medical expense deduction.