National Health Insurance tax

Published 2016 years 11 month 01 Date

Last updated 2016 years 11 month 17 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: 4 month - is 3 times of the following year 12 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 540,000 yen, assistance worth 190,000 yen, long-term care insurance amount is 160,000 circle.

H27 NAGAWA National Health Insurance tax proration rate (tax rate)
cell Income percent Assets split 被 保 険 者
Evenly split
Household
Equality split
Medical minute 5.90% 29.00% 19,000 JPY 19,000 JPY
Assistance worth 2.10% 9.70% 7,000 JPY 7,000 JPY
Nursing minute 1.80% 9.00% 7,500 JPY 4,500 JPY

(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 330,000 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.

Medical minute
Income percent Imposition standard amount × 5.90 (%) = A
Assets split Fixed asset tax × 29.00 (%) = B
Insured per capita rate 19,000 circle × household insured number (person) = C
Household equality split Per household 19,000 circle D
This year annual tax of (4 Monday to the following year 3 month) is {A + B + C + D} = E
Maximum amount 540,000 yen (if E is equal to or higher than this amount E = 540,000 circle)
Assistance worth
Income percent Imposition standard amount × 2.10 (%) = A' 
Assets split Fixed asset tax × 9.70 (%) = B'
Insured per capita rate 7,000 circle × household insured number (person) = 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 amount 190,000 yen (E'If it is E '= 190,000 circle of greater than or equal to this amount)

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

Nursing minute
Income percent Imposition standard amount × 1.80 (%) = a
Assets split Fixed asset tax × 9.00 (%) = b
Insured per capita rate 7,500 circle × household insured number (person) = c
Household equality split Per household 4,500 circle d
This year annual tax of (4 Monday to the following year 3 month) is {a + b + c + d} = e
Maximum amount 160,000 yen (E'If it is E '= 160,000 circle of greater than or equal to this amount)

E + E '+ e is the annual tax amount for households with subscribers who are 40 years old and under ~ 65 years old, E + E' is the annual tax amount in all other cases.

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
Household total is equal to or less than the yen 330,000
Evenly split 13,300 circle
Equality split 13,300 circle

Evenly split 4,900 circle
Equality split 4,900 circle

Evenly split 5,250 circle
Equality split 3,150 circle
Five
Percentage
Light
Reduction

Head of household and the total gross income, etc. of insured everyone 330,000 circle +

(265,000 circle × insured number) or less of households

Evenly split 9,500 circle
Equality split 9,500 circle

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

Evenly split 3,750 circle
Equality split 2,250 circle

Two
Percentage
Light
Reduction
Head of household and the total gross income, etc. of insured everyone 330,000 circle +

(480,000 circle × insured number) or less of households

Evenly split 3,800 circle
Equality split 3,800 circle

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

Evenly split 1,500 circle
Equality split 900 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.

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Affairs Division tax engagement
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