National Health Insurance Tax
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.
2. Payment Date
|By period||Delivery deadline|
|Legal due date||1st Period||June 25|
|2nd Period||July 25|
|3rd Period||August 25|
|4th Period||September 25|
|5th period||October 25|
|6th Period||November 25|
|7th period||December 25|
|8th Period||January 25|
|Delivery date determined at any time|| 1st period||February 25|
| 2nd period||March 25|
|3rd period||April 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
|Category||Overview||Medical Benefit Expenses||Late stage elderly support money||Nursing care payment (only for those aged 40 to 64)|
|Income ratio||Calculated from previous year's income [income amount - basic deduction (330,000 yen)] x tax rate||8.30%||2.20%||2.20%|
|Asset allocation||Fixed asset tax amount to calculated tax year Fixed asset tax amount x tax rate||21.60%||5.30%||1.10%|
|Equal share||Calculated based on the number of insured persons Number excluding fictitious household head number x Tax amount||22,000 yen||5,800 yen||¥ 9,700|
|Equal Divedend||Fixed amount per household||28,500 yen||¥ 7,000||¥ 9,700|
|Credit limit||Insurance tax limit||610,000 yen||190,000 yen||160,000 yen|
Legal Fiction household
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 amount||Reduction rate (for equal dividend)|
|Household income total less than 330,000 yen||70% 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
Town's own tax reduction system for the elderly
- 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
- Households with an expected annual income of 800,000 yen or less (330,000 yen for each insured person)
- Those who have a household deposit savings of less than 1.2 million yen
- 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
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
Inquiries regarding information on this page
- Niseko Town Hall