Frequently Asked Questions (National Health Insurance)

QuestionWhy is the Municipal Resident Tax (Municipal and Tokyo Metropolitan Resident Tax) exempt from taxation, while the National Health Insurance Tax is applicable?

Response

The National Health Insurance Tax is levied on all subscribers regardless of income or disability status.
Additionally, the methods for calculating taxable income for resident tax and National Health Insurance Tax differ. Specifically, resident tax applies deductions such as social insurance premiums and dependent deductions, while the National Health Insurance Tax only applies the basic deduction (430,000 yen). Therefore, even if there is no income tax for resident tax, there may still be taxation for the National Health Insurance Tax.