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National Health Insurance tax

Published 2016 years 11 month 01 Date

Last updated 2022 years 06 month 27 Date

National Health Insurance Tax (National Health Insurance tax) and is

For those who other than the people who have health insurance, such as a company or a government office, including medical expenses when the subscriber has an illness or injury, maternity lump, in order to devote to the cost of benefits, such as funeral expenses It is a tax to tax. Cost of insurance premiums of the payment of the first 2 insured persons pursuant to the provisions of the Long-Term Care Insurance Act (or more and less than 40 years old 65 years) also together have been taxed.
It should be noted that, for those over 75 years old, will not be subject to taxation in order from March 20 year moves to the longevity health care system.

National Health Insurance tax of the taxpayer

Household of head of household the subscriber belongs obligated tax. If the head of household does not subscribe to the National Health Insurance but (are subscribed to the longevity health care system), head of the household will be the taxpayer. However, because this case is not a subscriber, you do not become the subject of National Health Insurance tax calculation.

Nursing minute with a medical component and the elderly support worth

National Health Insurance tax, and health care fraction Funding of health insurance, long-term care payments worth Funding of long-term care insurance, consists of the elderly support worth to devote to the financial resources of the longevity health care system.
Medical content: all insured of National Health Insurance are eligible.
Support for the elderly: same as above (hereinafter referred to as "support amount")
Care content: Of the insured, the people of less than or more years of age 40 65 age (long-term care insurance the first 2 insured persons) are eligible. Are taxed from the moon became 40 age, will not be taxed from the moon became 65 age.

National Health Insurance tax of delivery time

NAGAWA of delivery
Normal collection: 7 month - is 3 times of the following year 9 month.
Special collection (pension deduction): This is six times from April to February of the following year (pension payment month).

National Health Insurance tax calculation method of

National Health Insurance tax of tax NAGAWA becomes a 4 one of the sum of the "assets split", "income split", "insured per capita rate", "Household equality Discount", medical content, support content, to care minutes each tax rate (distribution ratio) has been set.
-Income percent:
From gross income amounts of money in the last year of the insured, the sum of the amount after deducting the basic deduction, and then calculated by multiplying the tax rate.
-Asset split:
This is calculated by multiplying the tax rate with respect to the total of this year's fixed asset tax of the insured (the amount in accordance with the land and house).
-Insured per capita rate:
The 1 capita amount to calculate over the number of subscribers of insured households.
-Household equality assignment:
1 household per calculates and how much.
However, single-family maximum amount, medical insurance worth the year 650,000 yen, assistance worth 200,000 yen, long-term care insurance amount is 170,000 circle.

R4 Nagawa Town National Health Insurance Tax Proportional Rate (Tax Rate)
  Income percent Assets split 被 保 険 者
Evenly split
Household
Equality split
Medical minute 6.25% 22.00% 20,660 yen 17,320 yen
Assistance worth 2.30% 10.00% 7,660 yen 7,000 yen
Nursing minute 1.80% 11.00% 8,000 yen 5,000 yen

(1) the calculation method of income percent of the imposition of the standard amount
From gross income amounts of money in the last year of the insured, the amount after deducting the 430,000 circle of basic deduction and total households.
(2) tax in the case of subscription and lost on the way 
National Health Insurance tax in the case of join in the middle of the year is calculated from the month you join. (Not in the month of the report.)
In addition, National Health Insurance tax in the case of loss in the middle of the year is calculated by the number of months that have joined up to the last month of the lost month.
After calculating the annual tax both, and the monthly calculation.
(3) tax in the case of the middle age of the year there are people who reach the age of 40 or 65 old
If the middle at the age of year there are people who reach to 40 years old, it will take care content from reaching the month (the month that includes the day before the birthday).
Also, if there are people who reach to 65 years old, until the last month of reaching the moon will take care worth of as National Health Insurance tax.
<Reference> National Health Insurance tax of how to calculate (the exact amount of tax, please contact the Tax Section.)
Medical content and support content: subscriber everyone will be subject to.

(XNUMX) XNUMX% of the per capita premium for preschoolers (XNUMX to XNUMX years old) will be reduced.

 

Medical minute
Income percent Standard levy amount x 6.25 (%) =  A 
Assets split Fixed asset tax amount x 22.00 (%) = B
 Insured per capita rate  20,660 yen x number of household insured persons (persons) = C
Household equality split Per household 17,320 circle D
This year annual tax of (4 Monday to the following year 3 month) is {A + B + C + D} = E
   Maximum limit of 650,000 yen (E = 650,000 yen if E is greater than or equal to this amount)   
Assistance worth
Income percent Standard levy amount x 2.30 (%) =  A' 
Assets split Fixed asset tax amount x 10.00 (%) = B'
 Insured per capita rate  7,660 yen x number of household insured persons (persons) = C'
Household equality split Per household 7,000 circle D'
Annual tax of the current fiscal year (4 Monday to the following year 3 month) is {A' + B' + C' + D'} = E'
  Maximum limit 200,000 yen (E'If is more than this amount E'= 200,000 yen)  

Nursing content: If you are under more than 40 years of age ~ 65 old will is also required here.

Nursing minute
Income percent Standard levy amount x 1.80 (%) =  a 
Assets split Fixed asset tax amount x 11.00 (%) = b
 Insured per capita rate  8,000 yen x number of household insured persons (persons) = c
Household equality split Per household 5,000 circle d
The annual tax amount for this year (April to March of the following year) is {a + b + c + d} = e
  Maximum limit 170,000 yen (E'If is more than this amount E'= 170,000 yen)  

For households with subscribers between the ages of 40 and 65, E + E'+ e is the annual tax amount, otherwise E + E'is the annual tax amount.

Reduction of National Health Insurance tax

Household income is below a certain base amount in the previous year, out of the National Health Insurance tax as "insured levy amount" is "Household equality Warigaku" will be reduced.
When you reduce judgment, to determine, including the head of the household income that does not subscribe to the National Health Insurance.
In addition, even if there is no income in the previous year, it does not apply and do not have the declaration of the town prefectural tax.

 
  Household of interest Medical minute (reduce the amount) Support minute (reduce the amount) Nursing minute (reduce the amount)

 Seven 
Percentage
Light
Reduction

Of gross income, etc. of the householder and insured all
Households with a total of 430,000 yen + 100,000 yen x (number of salaried workers, etc.-1) or less

 Evenly split 14,462 circle 

 Equality split 12,124 circle 

 Evenly split 5,362 circle 

 Equality split 4,900 circle 

 Evenly split 5,600 circle 

 Equality split 3,500 circle 

Five
Percentage
Light
Reduction

Head of household and the total gross income, etc. of insured everyone 430,000 circle +

(285,000 yen x number of insured persons) + 100,000 yen x (number of salaried employees, etc.-1) Households below

Evenly split 10,330 circle
Equality split 8,660 circle

Evenly split 3,830 circle
Equality split 3,500 circle

Evenly split 4,000 circle
Equality split 2,500 circle

Two
Percentage
Light
Reduction
Head of household and the total gross income, etc. of insured everyone 430,000 circle +

Households of (520,000 yen x number of insured persons) + 100,000 yen x (number of salaried employees-1) or less

Evenly split 4,132 circle
Equality split 3,464 circle

Evenly split 1,532 circle
Equality split 1,400 circle

Evenly split 1,600 circle
Equality split 1,000 circle

When the arrears the National Health Insurance tax

Measures such as the following will be taken in accordance with the special unpaid period when arrears the National Health Insurance tax without any circumstances

  1. If there is a delinquent without also consultation of payment, at the time of renewal of the insurance card, you may want to give you the expiration date of the insurance card, which was shorter than normal 1 year (short-term insurance card).
  2. If even after the 1 year from the due date is in arrears the National Health Insurance tax will be asked to return the insurance card. "Insured qualification certificate" will be issued in this place.

In this case, when receiving medical treatment at medical institutions, but will pay once it took the medical expenses in full at the counter of the medical institution, at a later date paid minus the 7 split the arrears of insured medical expenses by application It will be. In addition, such as if the insurance tax is fully franked, the insurance card will be re-issued.

Contact Us

Affairs Division tax engagement
TEL: 0268-75-2063