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


Legal Fiction household


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随1期2月25日
随2期March 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

令和6年度税率OverviewMedical Benefit ExpensesLate stage elderly support moneyNursing care payment (only for those aged 40 to 64)
Income ratio前年所得額から算定 【所得額-基礎控除(43万円)×税率8.11%2.83%1.99%
Equal share被保険者の人数で算定 被保険者数×税額26,000円9,400円8,900円
Equal DivedendFixed amount per household26,300円9,600円7,100円
Credit limitInsurance tax limit650,000円240,000円170,000 yen

4. Reductions


Standard income amountReduction rate (for equal dividend)
世帯の所得の合計額 43万円+{10万円×(給与所得者等*の数-1)以下70% reduction
世帯の所得の合計額 43万円+(29万円×被保険者数)+{10万円×(給与所得者等の数-1)以下50% reduction
世帯の所得の合計額 43万円+(53.5万円×被保険者数)+{10万円×(給与所得者等の数-1)以下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".



[Eligible persons and applicable insurance tax]


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)
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.


To consider when giving in Final Tax Return