1.An international insurance plan
Premiums on life insurance contracts concluded in Japan may be deducted if the taxpayer, the taxpayer’s spouse, or another family member is the beneficiary. However, contracts concluded in a foreign country with a foreign insurer are not eligible for deduction. Therefore premiums paid on international insurance plans are not deductible from your Japan income taxes.
2.Medical procedures performed overseas
Medical or dental expenses at home and abroad incurred directly by a taxpayer or by the spouse or other family members that reside with the taxpayer and which exceed insurance reimbursements are deductible to the extent they exceed the lesser of 100,000 or 5% of your total income, limited to a maximum deduction of 2 million. Allowable expenses include fees paid to doctors and dentists, payments for medicine, hospital, and clinic costs, payments to acupuncturists, masseurs, etc and payments to nurses and midwives. Please note that you are not eligible to deduct medical expenses if you are classified as a “non-resident” taxpayer.*
*Non-resident is an individual who does not have Japanese nationality or citizenship and who has not been a resident of Japan or maintained a domicile in Japan for more than five years during the most recent ten-year period.