Reduction of taxes of long-term care insurance premium to affect new coronavirus infectious disease

Reduction/exemption of long-term care insurance premiums related to the new coronavirus infection ended in fiscal year 2020 (March 31, 2020).
however,

• For insurance premiums from 2019 to 2022 that have payment deadlines between February 1, 2020 and March 31, 2023, Please contact us if you were unable to apply by March 31, 2023 due to unavoidable circumstances.

Due to the effects of the new coronavirus infection, long-term care insurance premiums may be reduced or exempted for those who meet the requirements. An application is required to receive the exemption.

Those who fall under any of the following are eligible.

(1) Category 1 insured person whose main livelihood supporter of the household to which he/she belongs has died or suffered serious injury or illness due to the novel coronavirus infection

(2) Due to the impact of the new coronavirus infection, the business income, real estate income, forest income, or salary income of the main livelihood maintainer to whom the person belongs (hereinafter referred to as "business income, etc.". Miscellaneous income and income from stock trading ) is expected to decrease, and Category 1 insured persons who fall under the following a and b

A. The amount of decrease in any of the business income, etc. in 2022 (the amount after deducting the amount to be compensated by insurance claims, compensation for damages, etc.) is 3/10 or more of the amount of the business income, etc. in the previous year. matter.
(b) The total amount of income for the previous year other than income related to business income, etc. that is expected to decrease is 4,000,000 yen or less.
(However, if the income related to business income, etc. in the previous year that is expected to decrease is "0 yen", this exemption does not apply.)

Note : As a general rule, the “household main livelihood maintainer” here refers to the person with the highest income in the 3rd year of Reiwa among the household members on the resident card.

Long-term care insurance premiums for FY2022, and the deadline for payment is set between April 1, 2022 and March 31, 2023

You fill in application (please see reduction of taxes judgment flow of the back side), and please mail or bring to Elderly Welfare Division Nursing Care Insurance Section together with attached documents.

Note : From the perspective of preventing the spread of new coronavirus infections, we ask for your cooperation in submitting by mail.
Note : Submitted attached documents will not be returned. In addition, if the attached documents are insufficient or the contents are incomplete, we may contact you at the phone number listed on the application form and ask you to add the attached documents.

Please prepare the attached documents according to the reason for the exemption application. A copy of the original document is acceptable for the relevant attached documents.

(1) Documents certifying the reason for the decrease in business income, etc. Death → Certificate of death Medical certificate Long-term hospitalization (1 month or more) → Unemployment such as hospitalization certificate → Certificate of separation from employment, employment insurance recipient certificate, etc. Suspension and abolition → Significant loss in business such as proof of suspension and closure → Documents showing the details of loss such as account books Significant decrease in income → Pay slips, deposits and savings passbooks to which salaries are transferred, etc.

(2) Documents certifying the income status of 2021 related to business income, etc. Final return, withholding tax certificate, income tax certificate such as salary slip, accounting books, etc. (Income includes non-taxable income .)

Until Friday, March 31, 2023.
Please apply as soon as possible.

• Since it is necessary to confirm the previous year's income and income of all members of the household in order to judge the exemption, all members of the household must be declared. If you have not declared it, you cannot apply.

(Those who received only salary income do not need to file a final tax return if their place of business has filed.)

• The exemption period is until March 31, 2023.
• Please be aware that even if you receive a refund of insurance premiums as a result of applying for a reduction or exemption, if there are unpaid premiums in the past, they will be applied to them.
• It may take several days for the exemption decision to be made. In that case, please note that a reminder may be sent before the exemption is decided.
• If there is a false application, etc., the approval of the reduction or exemption may be revoked.