National Health Insurance Tax

National Health Insurance is a system of mutual assistance that protects health and livelihoods by having all members pay insurance taxes so that they can receive medical care without financial worries when they become ill or injured.

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

For National Health Insurance, the head of the household is the taxpayer. Therefore, notices and payments will be sent to the head of the household. Even if the head of household is enrolled in a health insurance other than the National Health Insurance, if any member of the family is enrolled in the National Health Insurance, the head of the household will be the taxpayer (fictitious household). However, in this case, the income of the householder is not included in the tax calculation. (When judging the reduction of insurance tax, the income of the householder is included in the calculation.)

A fictitious household is a household in which the head of the household subscribes to the insurance of their workplace, such as as workplace health insurance or the workplace Medical Care System for the Advanced Elderly, and at least one other family member subscribes to National Health Insurance.
The head of this household will be the fictitious head of the household, and will be responsible for paying taxes on behalf of the household.

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)

National health insurance tax is divided into three types: medical benefit contributions, support for the elderly, and nursing care contributions. For each type, the total amount of national health insurance tax is the sum of the income-based amount, flat-rate amount, and equal-rate amount.

If the income amount of the previous year is less than the following amount, the per capita and household rate will be reduced.
However, in the case of pension income households aged 65 or over, the amount subject to reduction is the amount obtained by deducting 150,000 yen from the previous year's income. In addition, in the case of a fictitious household, the amount of income of the fictitious householder in the previous year is included in the determination of reduction (the number of insured persons in the table below does not include the fictitious householder).
*Active income earners: "Persons with salary income of over 550,000 yen or pension income of over 600,000 yen under the age of 65 and over 1,250,000 yen over the age of 65"

In conjunction with the enforcement of the law amending the Health Insurance Act to create a social insurance system that is suitable for all generations, a reduction in the per capita tax for children has been introduced from April 1, 2022.
To reduce economic burden on child-rearing households, the per capita amount for preschool children is reduced by half across the board, regardless of the number of children or income. If a reduction is already being applied under another system, the per capita amount after that reduction will be reduced by half
No application is required to receive this reduction.

As a unique initiative Niseko Town, in order to further reduce the financial burden on child-rearing households, the town is exempting all per capita tax fees for children under the age of 18 as of FY2025.
The exemption applies to all children under the age of 18, regardless of the household's income. If a reduction is already being applied under another system, the full amount of the per capita amount after that reduction will be exempted.
No application is required to receive this exemption.

A system to reduce the burden on those who have lost their jobs due to restructuring or bankruptcy was established in fiscal year 2010. Those who fall under the following categories will have their salary income from the previous year calculated as 30/100 from the time of unemployment until the end of the following fiscal year. In order to receive the reduction, you will need to present your "Employment Insurance Eligibility Certificate" at the town hall.
[Eligible people] Unemployment reason code 11, 12, 21, 22, 31, 32 (unemployment reason code for workers with specific qualifications as recipients)
23, 33, 34 (unemployment reason code for workers with specific reasons for leaving their job)
*Those who are 65 years old or older at the time of leaving their job are not eligible.
*Even if you fit the above code, you will not be eligible if you have the "Special Benefit Eligibility Certificate".

From January 1, 2020, a system will begin to exempt insured persons who give birth from the National Health Insurance tax.

[Eligible persons and applicable insurance tax]
Income-based and per capita amounts for insured persons whose expected date of birth is November 1, 2023 or later

[Target period]
・In case of single pregnancy
Insurance tax exemption applicable for 4 months from the month before the expected birth month
・In case of multiple pregnancy
Insurance tax exemption applicable for 6 months from 3 months before the expected birth month
*Since the system started in January 2020, periods before that are not eligible for reduction.

An application is required to receive this exemption.
Please prepare the application form for insurance tax reduction for the prenatal and postnatal period below, along with your maternal and child health handbook, and apply at the Health & Welfare Division counter at the town hall or by mail.

Please see the leaflet below for more details.

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 dependent relatives of elderly people aged 75 years or older or those aged 65 or over who have been certified as disabled by the Association of Medical Care for the Elderly
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 Division or the Health & Welfare Division.

You can use the NHI tax payment slip to pay at convenience stores nationwide.
However, payment slips for which the payment amount exceeds 300,000 yen, payment slips on which bar codes are not printed, payment slips 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 town hall counter.
※ Payment at a convenience store can be handled until the end of May of the following tax year. After that date you will not be able to pay at a convenience store and must pay at the town hall counter or through another financial institution.

In addition, you can pay your taxes from home or anywhere using a smartphone or computer via the smartphone app or local tax payment website. You can also choose the payment method, and you can check your payment status on the app or website.

For more details, please see the link below.

Only the national health insurance tax paid from January to December can be recorded as a deduction for social insurance premiums on the tax return. If you pay after January of this year, you will be subject to the next year's tax return. Please be careful when filing your tax return.