Status of Special Account

1 National Health Insurance Business Special Account
The social environment surrounding the National Health Insurance system is undergoing significant change. It faces structural issues such as rising medical costs due to advances in medical technology, an aging population, a stagnant economy, and an increase in the proportion of low-income earners enrolled due to changes in employment patterns. Furthermore, the impact of the COVID-19 pandemic has made financial management unpredictable. As of fiscal year 2018, the administration of National Health Insurance was transferred to prefectures. Hokkaido has set national health insurance contributions and standard tax rates for each city, town, and village. Municipalities determine their insurance tax rates based on the standard tax rates set by Hokkaido. Niseko Town has decided to maintain its tax rates and limits for 2021.

The total budget for the National Health Insurance Business Special Account for this year is 219 million yen, of which the Goushi Wide Area Union contribution (dividend) is 215.22 million yen.
In order to reduce the financial burden on the insured, 41.31 million yen will be transferred from the general account as a reduction in insurance premiums by the system, and 4.2 million yen will be withdrawn from the National Health Insurance Fund to balance the accounting balance.

 
2 Special Account for Medical Care for the Elderly
The medical system for the elderly in the latter stages is a system in which 50% of medical expenses are public expenses (tax), 40% are insurance premiums for the younger generation, and the remaining 10% are insurance premiums for the elderly. In addition, the premium rate for the elderly is set every two years based on trends in medical expenses.
The insurance premium rates for 2021 are the same as the previous year, with a flat rate (per person) of 52,048 yen, an income-based rate of 10.98%, and a maximum limit of 640,000 yen.

The total budget for this year's Special Account for Medical Care for the Elderly Elderly is 61 million yen, of which 59.67 million yen is included in the Hokkaido Regional Union for Medical Care for the Elderly Elderly. In order to reduce the burden on the insured, in addition to 17.79 million yen for reducing insurance premiums, 3.69 million yen will be transferred from the general account as common expenses for the wide-area union of medical care for the elderly and town independent expenses, and the balance of the accounting balance I will try.

 
3 Simple water supply business special account
The town's water supply business currently provides water to one simple water supply area, one dedicated water supply area, and two drinking water supply facilities. As of the end of March 2020, the water supply coverage rate was 96.4%.

This year, as usual, proper raw water and purified water quality inspections will be carried out, water meter replacement work based on the Measurement Law, water pipe renewal work in the Soga area, water distribution pump renewal work in the Soga area, and pressure reducing valve renewal work in the Soga area. , Fukui area water purification plant control device renewal work, Miyata area water purification plant filter material replacement work, etc. In addition, in the consignment work, we will perform simple water supply change approval application work due to new water source maintenance, Niseko area intake pumping station implementation design work, city area water pipe laying implementation design work.
Overall project expenditures have increased by 76 million yen compared to the initial budget for 2020 to 374 million yen due to an increase in facility renewal projects compared to last year.
In terms of revenue, we will utilize national treasury subsidies for water pipe renewal business, simple water supply business bonds and remote land bonds for equipment equipment renewal business and water source maintenance business. We will record a transfer of 53.12 million yen from the general account to balance the income and expenditure.
 

4 Sewerage business special account
As of the end of March 2020 the sewerage system installation rate in our town was 91.8% and the flush toilet installation rate was 97.1%.
The mechanical and electrical equipment at Niseko Town Sewerage Management Center is due for renewal, and based on the Sewerage Stock Management Plan formulated in 2020, detailed design work for the renewal work will be carried out in 2021.
Overall expenditures for projects have increased by 5 million yen compared to the initial budget for 2020, to 190 million yen, due to an increase in new projects related to the transition to public enterprise accounting. A transfer of 130.41 million yen from the general account will be recorded to balance income and expenditure.
 

5 Agricultural village drainage business special account
The kelp district agricultural village drainage project has been in service since September 2004, with Rankoshi Town as the main business entity.
す。水洗化率は令和2年（2020年）3月末で81.5％となっており、今後も蘭越町と連携を図り、適正な維持管理に努めます。

Just like sewerage facilities, agricultural village drainage facilities are also due for renewal. In 2021 we have budgeted contributions for detailed design work associated with the renewal work.
Overall expenditures for the project include an increase in the contribution to Rankoshi Town, resulting in an increase of 1.1 million yen to 6.7 million yen compared to the initial budget for 2020 Regarding revenues, a transfer of 6.25 million yen from the general account will be recorded, aiming to balance income and expenditures.