National Health Insurance Tax

The National Health Insurance is a system of mutual aid that protects health and living by subscribing insurance taxes as a whole so that medical care can be received without worrying economically when sick or injured.

The financial resources of the National Health Insurance Corporation are made up of insurance taxes paid by the subscribers and the national government. Based on these financial resources, we provide for medical expenses and various other benefits. The health insurance tax that you pay will be a valuable source to the national health insurance system.

1. Taxpayer

The head of household will be the main payer of the National Health Insurance Tax. This will be the case even if the head of household is subscribed to a health insurance system other than the National Health Insurance system of Japan. The head of household will also take responsibility if any family members are included in the National Health Insurance Scheme. In this case, however, the householders' income and assets are not included in tax calculations.

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 periodFebruary 25
​ ​2nd periodMarch 25
3rd periodApril 25
  • 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 categories, "Medical Benefit Expenses", "Late Senior Citizen Support Fund" and "Long-term Care Payment Fee". Each of which includes income allocation, asset allocation, and equal dividend. The sum of the four amounts is considered the National Health Insurance Tax amount.
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%2.20%2.20%
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 yen5,800 yen¥ 9,700
Equal DivedendFixed amount per household28,500 yen¥ 7,000¥ 9,700
Credit limitInsurance tax limit610,000 yen190,000 yen160,000 yen

Legal Fiction household

The Head of the Household may be nominated as such whether they are a part of the national health scheme or not and taxes will be imposed.

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
Less than total household income of 330,000 yen + (280,000 yen x number of insurers and members of the same household)50% reduction
Less than total household income of 330,000 yen + (510,000 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.

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)

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

Payment of national health insurance tax will be paid at a convenience store 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 with the Yahoo official app and LINE Pay bill payment. Please check the details on each website.
· Since receipts (tax payment certificates) are not issued, please apply at the Niseko Town Office if there is a need for a tax payment later (there may be an issuing fee 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.

Inquiries regarding information on this page

Niseko Town Hall