Issuance of “Confirmation Form” for deduction of medical expenses for diaper charges (declaration for the year after 2024)

Last updated on January 23, 2025.

[This application is applicable to those who have received certification for long-term care in Seya Ward. ]

Based on the notification of the Ministry of Health, Labour and Welfare and the National Tax Agency, for those who meet certain criteria, even if they do not have a "diaper use certificate" issued by a doctor, the municipalities have confirmed the contents of the family doctor opinion statement concerning certification for long-term care under the Nursing Care Insurance Law (hereinafter referred to as the "Confirmation Form"), the use of diapers as a cathetic to prevent incontinence. medical expenses.
If you would like to receive a confirmation letter from Seya Ward, please check the following and apply to Health and Welfare Center Elderly and Disabled Support Division.

For details, please refer to "About the issuance of" confirmation letter "for deduction of medical expenses pertaining to diaper charges (for declaration for the year after 2024)" (PDF: 416KB).

Those who are eligible for confirmation

For those who are eligible for the medical expenses deduction for diaper charges in the first year, those who meet all of the following requirements are eligible.

Have or have been certified as requiring long-term care by The Long-term Care Insurance in Seya Ward.
There must be a family doctor Statement of Opinion (all items pertaining to multiple certifications) prepared to review whether the diaper was used for a period of six months or more, including the certification for long-term care (limited to those with a continuous validity period) and the validity period (limited to those with a minimum of six months).
The description of “Independence in daily life of the elderly with disabilities (degree of bedridden)” in the family doctor Statement of Opinion corresponds to either B1, B2, C1 or C2 (bedridden).
In the family doctor Statement of Opinion, the items "catheter" or "urinary incontinence" should be checked as "response to incontinence."

Those who are eligible for the medical expenses deduction for diaper charges after the second year are eligible for all of the following requirements:

Have or have been certified as requiring long-term care by The Long-term Care Insurance in Seya Ward.
The date of preparation of the family doctor Statement of Opinion used at that time is applicable during the year covered by the medical expenses Deduction. Provided, however, that if the family doctor Statement of Opinion has not been prepared in that year, it must have been prepared upon examination of the certification for long-term care that had been received in that year and the validity period must be at least 13 months.
The description of “Independence in daily life of the elderly with disabilities (degree of bedridden)” in the family doctor Statement of Opinion corresponds to either B1, B2, C1 or C2 (bedridden).
In the family doctor Statement of Opinion, the items "catheter" or "urinary incontinence" should be checked as "response to incontinence."

Required documents, etc. (common for the first and second years and beyond)

family doctor Statement of Opinion Confirmation Form Grant Application Form (for declaration for the year after 2024) (PDF: 53KB) Entry example (PDF: 263KB)
The Long-term Care Insurance insured person card of person using diaper (necessary as you need to fill in "insured person number" on application form.)
Identity verification documents (My number card, driver's license, passport, health insurance card, etc.) of the person who came to the counter
Power of Attorney (PDF: 69KB) (Required only when applying for the person and a family other than same household)

Reports for the year prior to 2023

About report for the year before 2023, please see "about issuance of" confirmation letter "for medical expenses deduction pertaining to diaper charges (report for the year before 2023)" (PDF: 324KB).

Application Form

family doctor Statement of Opinion Grant Application Form (for reporting for the year before 2023) (PDF: 60KB)

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