National Health Insurance tax reduction

For Niseko households whose income has decreased due to COVID and it has become difficult to pay the national health insurance tax, we will implement a national health insurance exemption based on the standards set by the government.

[Eligible households and tax exemption]
(1) When the head of household is COVID-19 and suffers death or serious injury or illness.
　　　　Tax exemption: Full amount of National Health Insurance tax
(2) When the income of the head of household decreases and payment becomes difficult due to the influence of the new coronavirus infection.
Must meet all the requirements below:
・This year's expected business income of the householder (either business income, real estate income, logging income or salary income)
has decreased more than 30% of the income of the previous year.
・The total income of the head of household in the previous year is 10 million yen or less.
・The total amount of the previous year's income other than the income related to the decreased business income is 4 million yen or less.
Calculation method of tax exemption: (Insurance tax amount x previous year's income amount related to business income expected to decrease /
Household members' previous year's total income) x ratio in the table below

Note) This table is used in the calculation process and does not judge the tax reduction rate.
Please be careful.
 
　※Dismissal at work and business scale regardless of whether the head of household or household members are COVID-19
　　If you lose your job due to a contraction, bankruptcy, etc., the reduction as an involuntary unemployed person will be applied in addition to the above.
　　.

[Eligible insurance tax]
　令和2年度分及び令和3年度分の保険税であって、令和3年4月1日から令和4年3月31日までの納期にかかる保険税
 
　【申請期限】
　原則、納付前申請。令和4年3月31日まで。
　やむを得ない理由がある場合は、遡っての減免も可。　

[Application for reduction of taxes]
Please submit the National Health Insurance tax exemption application and the attached documents below.
(Attached document)
Households that apply to (1)
・Death certificate, doctor's certificate, etc.

Households that fall under category (2) should provide copies of the following documents:
- 2021 income forecast report or documents related to income and/or planned income prospects for 2021
(can include salary statements, a bankbook showing a record of salaries received in your bank account, records of income and necessary expenses)
​
• Documents showing monthly sales in 2020 for periods in 2021 when a reduction of income is expected (documents outlining income and necessary expenses)
​
・If you have received insurance money or compensation for damages:
Documents that outline the amount provided
・If the head of household abolishes or loses his / her business:
documents that show this was a result of COVID-19 (retirement certificate, notice of dismissal, notification of opening / closing of private business, etc.)
In addition, in the case of a sole proprietor, a copy of documents that show the contents of the business (a copy of the registry, etc.)
 
*Other than that, we may ask you to submit additional documents if necessary.

[Download documents]

If you have any questions about whether you are eligible for a reduction or exemption, please contact the Tax Affairs Section, Tax Affairs Section, or the Health and Welfare Section, Insurance and Medical Section.

  その他の軽減及び減免等については、国民健康保険税のページをご覧ください。