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National Health Insurance tax, long-term care insurance and late-age insurance reduction system for new coronavirus infectious diseases

Published 2020 years 06 month 08 Date

Last updated 2020 years 06 month 08 Date

Those who meet certain criteria, such as when income has decreased due to the effect of new coronavirus infection, may be reduced or exempted by application. Please mail by mail when applying. If you have any questions, please contact us.

Please note that some contents may change in the future due to revisions to the standards and other information provided by the country and Nagawa Town.

Application reception

Application acceptance starts from June XNUMX. Please be sure to contact us by phone in advance.


(XNUMX) Households whose main livelihood has died or were seriously injured due to a new coronavirus infection

(XNUMX) Due to the impact of the new coronavirus infection, the main income earners' business income, real estate income, forest income or salary income (hereinafter referred to as “business income, etc.”) is expected to decrease. Households applicable to

 A. The amount of decrease in business income, etc. (the amount after deducting the amount to be covered by insurance money, compensation for damages, etc.) is three-tenths or more of the amount of business income, etc. in the first year of Reiwa.

 B. The total income amount and forest income amount stipulated in Article XNUMX-XNUMX, Paragraph XNUMX of the Local Tax Act of the first year of Reiwa (Act No. XNUMX of XNUMX) and the National Health Insurance Act Enforcement Ordinance (Cabinet Order No. XNUMX of XNUMX) ) Amount of income calculated separately from other income stipulated in Article XNUMX-XNUMX, Paragraph XNUMX (when the provisions of Article XNUMX-XNUMX, Paragraph XNUMX and Paragraph XNUMX of the same Act apply Is the total amount (hereinafter referred to as "total income amount") of the amount before application) is XNUMX.,Must be less than XNUMX million yen.

 C. The total amount of income in the first year of Reiwa other than income related to business income, etc., which is expected to decrease, is XNUMX million yen or less.

* For long-term care insurance, the requirements of (a) and (c) are exemption requirements.

Reduction rate

In case of requirement (XNUMX)

Full exemption

In case of requirement (XNUMX)

Target premium amount (* XNUMX) x reduction / exemption rate (* XNUMX)

 * XNUMX Target insurance premium = A x B / C

 A: Premium amount calculated for all insured persons in the household
 B: Income in the first year of Reiwa related to business income that is expected to decrease
  (If there are two or more business incomes that are expected to decrease, the total amount)
 C: Total income amount for the first year of Reiwa calculated for the main livelihood maintainer of the household to which the insured belongs and all insured persons belonging to the household.

* For long-term care insurance, it is calculated for each first insured person.

* XNUMX Reduction rate

In case of abolition of business or unemployment


Total income amount in the first year of the Reiwa

300XNUMX yen or less


400XNUMX yen or less 


550XNUMX yen or less


750XNUMX yen or less


1000XNUMX yen or less


* Care insurance is fully exempted to XNUMX% reduction

*Caution Although sales are expected to decrease by more than three-tenths, if the loss is in the previous year's business (B) and the income is 10 yen, this reduction is not applicable.

Reduction period

From February XNUMX, XNUMX to March XNUMX, XNUMX

Required Documents (Please submit by mail.)

The following documents are required for application. (1Is common.2 The following depends on the reason for application. )

1 Reduction / exemption application / application / transfer destination

2 Reiwa of the main livelihood maintainer Knowing the expected income during the two years

   Passbook, cash account, etc.

3 (In case of death) Copy of death certificate, medical certificate of doctor, etc.

4 In the case of (business abolition)

Business abolition notification (individual), change transfer notification (corporation), etc.

5 In case of (unemployment)

   Dismissal notice, severance slip, employment insurance eligibility certificate, etc.

Documents to be submitted

01 Reduction and exemption application and transfer destination (Attachment 2) [PDF: 214KB]

02 Expected Income Request Form (Attachment 138) [PDF: XNUMXKB]

Submit to


Furumachi, Nagawa Town, Ogi District, Nagano Prefecture4247-1

Nagawa Town Office General Affairs Division Tax Affairs Section

Contact Us

Townsman Welfare Division insurance engagement
Phone: 0268-75-2046
Affairs Division tax engagement
Phone: 0268-75-2063

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