National Health Insurance Tax

National Health Insurance is a system to help each other pay out insurance tax and protect their health and living so that they can receive medical care without worry when sick or injured financially.

The financial resources of National Health Insurance consist of the insurance tax paid by all the subscribers and the national contribution. We provide medical expenses and various other benefits based on the financial resources. Therefore, the insurance tax you pay is an important source of national health insurance.

1. Taxpayer

For National Health Insurance, the head of household is the taxpayer. Even if the head of household has health insurance other than national health insurance, if any one of the family members has national health insurance, the head of household will be the taxpayer. However, in this case, the income and assets of the head of household are not included in the tax calculation. (When determining the reduction of insurance tax, the income of the head of household is also calculated.)

2. Payment Date

From June to January, there will be 8 payment dates.
By periodDelivery deadline
Legal due date1st PeriodJune 25
2nd PeriodJuly 25
3rd PeriodAugust 25
4th PeriodSeptember 25
5th periodOctober 25
6th PeriodNovember 25
7th periodDecember 25
8th PeriodJanuary 25
Delivery date determined at any time​ ​1st period2月25日
​ ​2nd period3月25日
  • If the due date is a public holiday, the day following the public holiday will be considered the due date.
  • Special collection from annuity is paid bi-monthly (April, June, August, October, December, February)

3. How to calculate tax amount

The National Health Insurance tax is divided into three types: "medical benefit expenses," "elderly senior citizen support money," and "nursing care payment." The national health insurance tax amount is the sum of the four amounts.
CategoryOverviewMedical Benefit ExpensesLate stage elderly support moneyNursing care payment (only for those aged 40 to 64)
Income ratioCalculated from previous year's income [income amount - basic deduction (330,000 yen)] x tax rate8.30%2.70%2.50%
Asset allocationFixed asset tax amount to calculated tax year Fixed asset tax amount x tax rate21.60%5.30%1.10%
Equal shareCalculated based on the number of insured persons Number excluding fictitious household head number x Tax amount22,000 yen7,400 yen¥ 9,700
Equal DivedendFixed amount per household28,500 yen7,400 yen¥ 9,700
Credit limitInsurance tax limit630,000 yen190,000 yen170,000 yen

Legal Fiction household

The householder who is not eligible for National Health Insurance and has a National Health Insurance insured in the household will be charged as a householder who is insured.

4. Reductions

If the income amount of the previous year is less than or equal to the following year's amount, the equal dividend & and the equal percentage amount will be reduced.
However, in the case of pension income households aged 65 years or older, the amount obtained by deducting 150,000 yen from the previous year's income amount is the target amount used in reviews. In the case of Legal Fiction households, we will make a mitigation judgment including the income amount deducted the previous year.
Standard income amountReduction rate (for equal dividend)
Household income total less than 330,000 yen70% reduction
The total amount of household income is 330,000 yen + (285,000 yen x number of insurers and members of the same household)50% reduction
The total amount of household income is 330,000 yen + (520,000 yen x number of insured persons and members of the same household)20% reduction

Mitigation measures for involuntary unemployed

The burden reduction system was established for those who lost their jobs due to restructuring or bankruptcy since FY2010 . Those who apply will calculate their earnings as 30/100 from the point of unemployment until the end of the next fiscal year. In order to receive alleviation, it is necessary to present "employment insurance qualification certificate" at the office.
[Applicable people] Job separation reason code 11, 12, 21, 22, 31, 32 (Job separation reason code corresponding to the specific recipient)
23, 33, 34 (Retirement reason code corresponding to specific reasons for leaving)
*Those who are 65 years old or older at the time of leaving work are not eligible.
*Even if you apply the above code, you will not be eligible if you have the "Special Eligibility Certificate".

Town's own tax reduction system for the elderly

One half of the tax amount can be reduced if tax inspectors deem the household to be under distress in terms of living or it is considered that the current situation of the household will not support payment in full. The following requirements apply for reductions to be put in place. Please contact the Tax Division for more information.
  1. Households consisting only of relatives of relatives of elderly people aged 75 years or older or persons aged 65 and older who have received disability recognition of the Medical Wide Area Association of the latter term
  2. Households with an expected annual income of 800,000 yen or less (330,000 yen for each insured person)
  3. Those who have a household deposit savings of less than 1.2 million yen
  4. Those who do not have other assets (excluding property tax free taxable property and fixed assets necessary for residence)

COVID-19 the effects of new coronavirus infection

COVID-19 it has become difficult to pay the national health insurance tax, the national health insurance tax will be exempted based on the standards set by the government.

[Eligible households and tax exemption]
(1) Because the head of household COVID-19 and suffered death or serious injury or illness.
When it becomes difficult to pay the National Health Insurance tax
Tax exemption: Full amount of National Health Insurance tax
(2) COVID-19 the income of the head of household will decrease and it will be difficult to pay the national health insurance tax.
If you meet (all the following requirements must be met)
・The amount of decrease in any of the household business owner's expected business income this year (business, real estate, forest or salary income)
More than 30% of that income in the previous year.
・The total income of the head of household last year is 10 million yen or less.
・The total amount of the previous year's income other than the income related to the reduced business income is 4 million yen or less.
How to calculate the exemption:
(Insurance tax x previous year's income related to business income expected to decrease / total income of household members in the previous year) x ratio in the table below

Household head's total income for the previous yearRate of reduction or exemption
Abolition of business, unemployment10/10
When it is less than 3 million yen10/10
When it is less than 4 million yen8/10
When it is less than 5.5 million yen6/10
When it is less than 7.5 million yen4/10
When it is less than 10 million yen  2/10    
note)This table is used in the calculation process and does not judge the tax exemption rate.
   Please be careful.

* Dismissal at work and business rules regardless of whether the head of household or household members are COVID-19
If you lose your job due to imitation, bankruptcy, etc., in addition to the above, reduction as an involuntary unemployed person is applicable.
It will be.

[Eligible insurance tax]


[Application for reduction of taxes]
Please submit the National Health Insurance tax exemption application and the attached documents below.
Households that apply to (1)
・Death certificate, doctor's certificate, etc.
Households that fall under category (2) should provide copies of the following documents:
Copy of class (salary statement, passbook of payroll account, book to check income and required expenses, etc.)
A book that allows you to check required expenses)
・If you receive insurance money, damages, etc., you can check the amount covered by something similar to these.
Copy of documents
・If the head of household abolishes or loses work, a copy of the documents showing that the cause is the effect of coronavirus infection
(Retirement certificate, notice of dismissal, notification of opening and closing of private business, 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.

The National Health Insurance tax will be paid at convenience stores and smartphone applications

You can use the National Health Insurance tax payment form to pay at convenience stores nationwide.
However, payment forms for which the payment amount exceeds 300,000 yen, payment forms on which bar codes are not printed, payment forms on which the bar code portions are dirty, etc. can not be handled at convenience stores. Please pay at a financial institution or at the office window.
※ Payment at a convenience store can be handled until the end of the following May the tax year. After that date you will not be able to pay at a convenience store and musty pay at the window or through another financial institution.

You can also pay by PayPay bill payment and LINE Pay bill payment. For details, please check each website.
・ If a tax payment certificate is required at a later date, please apply at the Niseko Town Office because a receipt (tax payment certificate) will not be issued (issuance fee may be charged depending on the purpose of use).

To consider when giving in Final Tax Return

The National Health Insurance tax paid from January to December can be accounted for as a social insurance premium deduction on a final tax return. For those paying via direct debit or those who are paying in advance, please take care when submitting a final tax return form.