itemized deduction
Tax term: a deduction calculated by listing individual eligible expenses rather than taking a standard deduction. Used in contexts such as Japanese income tax returns.
The medical expense deduction is one type of itemized deduction.
If you choose itemized deductions on your tax return, you will need receipts.
Compound of 項目 (item), 別 (by, classified by), and 控除 (deduction). A straightforward modern technical term.