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.

　国民健康保険は、世帯主が納税義務者となります。そのため、世帯主あてに通知書や納付書が届きます。たとえ、世帯主が国民健康保険以外の健康保険に加入していても、家族のどなたかが国民健康保険に加入している場合は、世帯主が納税義務者となります（擬制世帯）。ただしこの場合、世帯主の所得は税額の計算に含めません。（保険税の軽減を判定する際には、世帯主の所得も含め計算します。）

　世帯主が職場の健康保険や後期高齢者医療制度などの医療保険に加入して、他の家族が国民健康保険に1人でも加入している世帯を擬制世帯といいます。
　この世帯の世帯主は擬制世帯主となり、世帯を代表して納税義務などを負います。

From June to January, there will be 8 payment dates.

• 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)

　国民健康保険税は、「医療給付費」「後期高齢者支援金」「介護納付金」の3種類に分かれており、それぞれに種類ごとに、所得割額、均等割額、平等割額の3つの金額を合算したものが国民健康保険の税額になります。

　前年の所得金額が、次の金額以下の場合、均等割額と平等割額を減額します。
ただし、65歳以上の年金所得世帯の場合、前年の所得金額から15万円を差し引いた金額が軽減判定の対象金額となります。また擬制世帯の場合、擬制世帯主の前年の所得金額を含めて軽減判定をします（下表の被保険者数には擬制世帯主は含まれません）。
*給与所得者等：給与収入が55万円超または年金収入が65歳未満60万円超、65歳以上125万円超の方

　全世代対応型の社会保険制度を構築するための健康保険法の一部を改正する法律の施行に伴い、令和4年4月1日から子どもに係る均等割の軽減措置を導入しています。
　子育て世代への経済的負担軽減の観点から、子どもの人数や所得による制限をかけず、広く未就学児がいる世帯に対して、一律に未就学児の均等割額の2分の1を軽減します。既に他制度での軽減が適用されている場合は、当該軽減後の均等割額の2分の1を減額します。
　この軽減措置を受けるための申請は必要ありません。

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".

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)

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.

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.

　また、下記のスマホアプリでの納付も可能です。詳しい内容は、各ウェブサイトでご確認ください。
【Notes】
・ 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).
 

町税の納付について、詳しくは下記リンクからご確認ください。

　確定申告の社会保険料控除として計上できるのは、1月から12月までに支払った国民健康保険税が対象となるため、口座引落を利用されている方や納期間際に納めた方など、翌年の1月以降に納めた分は次の年の申告対象となります。確定申告のときはご注意ください。