ページの先頭です
End of menu

the Eligibility for Tax Deductions for Disabled People
(障がい者控除対象者認定書の交付)

[April 1, 2015]

Elderly people aged 65 years or older who are bedridden or with dementia may apply for a 障がい者控除対象者認定書 (Shogaisha Kojo Taishosha Ninteisho or Certificate of the Eligibility for Tax Deductions for Disabled People), if the severity of which meets the criteria for mental disability certification or for issuance of a 身体障がい者手帳 (Shintaishogaisha Techo or Identification Booklet for a Person with a Physical Disability), even if you are not a holder of 身体障がい者手帳 (Shintaishogaisha Techo or Identification Booklet for a Person with a Physical Disability). Once approved, you are eligible for deductions of income, municipal, and prefectural taxes for disabled people.

The eligibility for the Tax Deductions for Disabled People is also granted to elderly people who fall under the category of “qualified spouse for deduction” or “dependent family member,” if they meet the above-mentioned conditions

Eligibility (対象者)

Those who fall under either of the following categories are eligible for the issuance of a Certificate of the Eligibility for Tax Deductions for Disabled People.

  1. Elderly people aged 65 years or older who have remained bedridden for at least six months
  2. Elderly people aged 65 years or older with mental or physical disabilities equal in severity to the disabilities of holders of an Identification Booklet for a Person with a Physical Disability

Documents necessary for the application (申請に必要なもの)

To apply, your seal and the following documents are necessary:

  1. Bedridden elderly people:
    A medical certificate issued by the doctor in charge should be submitted in case of: those not certified for eligibility for care under the Long-Term Care Insurance Program; and those who have been certified for eligibility for care under the Long-Term Care Insurance Program, but ranked as A2 grade or higher in the measurement of the “grades of independence in daily life set for elderly persons with disabilities”
  2. Elderly people with mental disabilities equal in severity to the disabilities of certified disabled people:
    A medical certificate issued by a designated mental health professional (psychiatrist) should be submitted in case of: those not certified for eligibility for care under the Long-Term Care Insurance Program; and those who have been certified for eligibility for care under the Long-Term Care Insurance Program, but ranked as grade I in the measurement of the “grades of independence in daily life set for elderly persons with dementia”
  3. Elderly people with physical disabilities equal in severity to the disabilities of certified disabled people:
    A medical certificate issued by a doctor who is legally authorized to prepare it, for application for issuance of an Identification Booklet for a Person with a Physical Disability should be submitted.

How to Apply (申込み)

Please apply at the Public Health and Welfare Center of your local ward.

Inquiry (お問い合わせ)

Public Health and Welfare Department at the Public Health and Welfare Center of each ward or Taxation Department (Individual Taxation) of the Finance Bureau Tel: 06-6208-7751 or
Welfare Department (In-home Care Service Group), Policy for the Elderly Division of the Welfare Bureau, Osaka City

[Page Top]

Social Welfare Bureau, Osaka City Hall, 1-3-20 Nakanoshima, Kita-ku, Osaka, 530-8201
Copyright (C) City of Osaka All rights reserved.