About National Health Insurance Tax

The taxable year for the National Health Insurance Tax is from April to March of the following year, and it is calculated by summing the "basic taxable amount (basic portion)" applicable to all National Health Insurance members, the "Late-Stage Elderly Support Payment taxable amount (late-stage portion)," and the "Long-Term Care Insurance premium taxable amount (care portion)" applicable to those aged 40 to under 65.

Fiscal Year 2024 National Health Insurance Tax = Basic Portion (Income Portion + Equal Portion) + Later Portion (Income Portion + Equal Portion) + Long-Term Care Portion (Income Portion + Equal Portion)

Basic Tax Amount (Basic Portion)

Of the Medical Expenses for National Health Insurance subscribers, the amount allocated (the insurance benefit amount borne by Inagi City) excludes the out-of-pocket expenses paid at medical institutions.

Late-Stage Elderly Medical Care Support Fund Tax Amount (Late Stage)

This will be used for subsidies for the Late-Stage Elderly Medical Care system for those aged 75 and older.

Long-term Care Contribution Tax Amount (Long-term Care Portion)

Contributions to Long-Term Care Insurance will be allocated for those aged 40 to under 65 (2nd category insured persons under Long-Term Care Insurance).

Item	Basic Division	Late Period	Care Portion	Subtotal
Income Tax: (Total Income Amount - Basic Deduction Amount 430,000 yen) ×	5.73%	1.37%	2.19%	9.29%
Flat Rate: Number of National Health Insurance Members ×	37,200 yen	9,400 yen	13,100 yen	59,700 yen
Taxation Limit Amount	650,000 yen	240,000 yen	170,000 yen	1.06 million yen

Notice

• The long-term care portion applies to individuals aged 40 to under 65 (those who are the second category insured under long-term care insurance).
• The total income amount used for calculating the income portion refers to the amount obtained by adding forest income and separately taxed income to the total income amount for the year 2023. For example, if there is only salary income, the amount after salary income deduction on the withholding tax statement will be considered salary income, which will then be the total income amount.
• When calculating the income tax, a basic deduction of 430,000 yen is applied for each person with income. If the total income amount is 430,000 yen or less, the total income amount used for the income tax calculation is considered to be 0 yen. Additionally, if the total income amount exceeds 24 million yen, the basic deduction amount is reduced.
• The income-based portion applies to the income of all members enrolled in the National Health Insurance.
• There are no income deductions (such as Medical Expenses deductions) or tax credits (such as dividend credits) like Income Tax or resident tax.

[Question] For example, how much will the National Health Insurance Tax be for the following household?

Relationship	Age	Income
Household Head (Self-Employed)	50 years old	3 million yen
Wife (Part-time)	45 years old	1.5 million yen
Child (Student)	22 years old	None

[Answer] The National Health Insurance Tax is as follows.

Category	Basic Division (All Subscribers)	Late-Stage Elderly Medical Care Support Fund (All Members)	Nursing Care (Individuals aged 40 to under 65)
Income Tax	{(3,000,000 yen - 430,000 yen) + (1,500,000 yen - 430,000 yen)} × 5.73% = 208,572 yen	{(3,000,000 yen - 430,000 yen) + (1,500,000 yen - 430,000 yen)} × 1.37% = 49,868 yen	{(3 million yen - 430,000 yen) + (1.5 million yen - 430,000 yen)} × 2.19% = 79,716 yen
Equal Division	3 people × 37,200 yen ＝111,600 yen	3 people × 9,400 yen ＝28,200 yen	2 people × 13,100 yen = 26,200 yen
Subtotal	320,100 yen	78,000 yen	105,900 yen

Note: The subtotal amount is rounded down to the nearest hundred yen for the basic portion, late-stage portion, and long-term care portion.
As a result of the calculation, the basic portion 320,100 yen + late-stage portion 78,000 yen + long-term care portion 105,900 yen = 504,000 yen will be the National Health Insurance Tax for one year.

Please note that the above calculation process has been simplified for explanation purposes. Due to rounding and various factors, the actual payment amount may differ, so please understand.

The taxpayer is the head of the household (Tax is levied on the head of the household for all members of the household who are enrolled in the National Health Insurance).

Even if the head of the household is enrolled in social insurance, if the household members are enrolled in the National Health Insurance, the taxpayer will be the head of the household (Article 703-4 of the Local Tax Act, Article 1 of the Inagi City National Health Insurance Tax Ordinance). The head of the household in this case is referred to as the "deemed head of household," and the entire household is referred to as a "deemed household." Furthermore, when calculating the National Health Insurance Tax, the income portion and the per capita portion related to the deemed head of household will not be included.

The monthly tax will be prorated according to the number of months of enrollment.

When calculating the National Health Insurance Tax, it is calculated based on the number of months of enrollment. The period from the month of joining the National Health Insurance to the month before the month of withdrawal is subject to taxation (if you withdraw in the same month you joined, that month's tax will not be applied).
If there are changes in enrollment or withdrawal during the fiscal year, or changes in the head of the household, the tax amount will be adjusted accordingly, and a tax amount change notification will be sent.
For those who turn 75 during the fiscal year, the calculation will be made up to the month before transitioning to the Late-Stage Elderly Medical Care system.

When does the membership start?

Joining the National Health Insurance is effective from the date you actually meet the eligibility requirements, such as the date you moved to Inagi City or the date you canceled another health insurance, rather than the date you completed the enrollment procedure. The National Health Insurance Tax will also be retroactively applied from the point you meet the eligibility requirements. Please submit your Notification within 14 days.

If you join another health insurance

If you switch your health insurance, such as joining a social insurance or a National Health Insurance association, you must submit a Notification of withdrawal from the National Health Insurance. Without the procedure, you will be charged both the National Health Insurance Tax and the health insurance premiums from your company, resulting in double payments. Please bring both your social insurance beneficiary card and your National Health Insurance beneficiary card, and complete the procedure within 14 days.

Even those without income should file a declaration

To calculate the National Health Insurance Tax, accurate calculations cannot be made without filing a final tax return or Municipal Resident Tax declaration. Even if your income from the previous year is low and you are not required to file a final tax return or Municipal Resident Tax declaration, filing may make you eligible for a reduction in the National Health Insurance Tax or lower the out-of-pocket maximum for Medical Expenses (all enrollees, including deemed household heads, must file). Please be sure to file regardless of your income status (those receiving survivor pensions should also file).
If you have not yet filed and have been living in Inagi City since before January 1, 2024, please proceed to the Taxation Division at City Hall to complete your filing.
Additionally, those who moved in after January 2, 2024, should file with the municipality where they resided as of January 1, 2024, and inform the National Health Insurance Section at City Hall of this. By bringing your taxation or non-taxation certificate, you can have that information reflected.

Reduction and Exemption of National Health Insurance Tax

Income-based Reduction

If the total income of households enrolled in the National Health Insurance is below the reduced standard income in the table below, the National Health Insurance Tax will be reduced. If the income of all household members can be verified by the city and the conditions are met, the reduction will be applied automatically.

• Note: The total income includes the income of household heads (deemed household heads) who are not members of the National Health Insurance.
• Note: If there are individuals who have not declared their income, they will not be eligible for the reduction, so please be careful.

Total Amount of Income and Other Earnings	Content of Reduction
Below 430,000 yen (Note)	70% Reduction in Flat Rate
Below 430,000 yen + (295,000 yen × Number of National Health Insurance Subscribers) (Note)	50% Reduction in Flat Rate
Below 430,000 yen + (545,000 yen × Number of National Health Insurance Subscribers) (Note)	20% reduction in the flat-rate charge

Note: If the number of wage earners exceeds 2, add 100,000 yen × (number of wage earners - 1) to the amount in the table.
The "number of wage earners" refers to the total number of individuals with wage income (limited to those whose wage income exceeds 550,000 yen) and the number of individuals with income related to public pensions (for those under 65 years of age, limited to those whose public pension income exceeds 600,000 yen; for those 65 years of age and older, limited to those whose public pension income exceeds 1,100,000 yen).

(Example) In the case of the following household (4 people)

• Household Head (Self-Employed) Income: 1.5 million yen (Business Income)
• Wife (Part-time) Income: 750,000 yen (Salary Income)
• Child (Student) Income: None
• Child (Student) Income: None

Total income amount = 1.5 million yen + 750,000 yen = 2.25 million yen

• Income threshold for 70% reduction = 430,000 yen + 100,000 yen × (1-1) = 430,000 yen (less than 2,250,000 yen): ApplicableNot Applicable
• Standard income for 50% reduction = 430,000 yen + 295,000 yen × 4 people + 100,000 yen × (1-1) = 1,610,000 yen (＜2,250,000 yen) : Not applicable
• Standard income for 20% reduction = 430,000 yen + 545,000 yen × 4 people + 100,000 yen × (1-1) = 2,610,000 yen (> 2,250,000 yen) : Applicable

In this household, the flat-rate charge is reduced by 20%.

Reduction of Fixed Charges for Preschool Children

The equal share amount for preschool children (insured persons who are under 6 years old and before the first March 31 after reaching the age of 6) enrolled in the National Health Insurance will be reduced by 50%. For the fiscal year 2024, this applies to those born on or after April 2, 2018.

For households belonging to those eligible for reductions based on household income, the equal share amount for preschool children will be further reduced by 50% after applying the reduction based on household income. Additionally, no application is required to receive the equal share reduction for preschool children.

	Amount before applying the equalization reduction for preschool children	Reduction Amount
No reduction in the uniform tax based on household income	Basic Portion 37,200 yen Late payment: 9,400 yen	Basic Portion 18,600 yen Late payment: 4,700 yen
20% Reduced Household	Basic amount: 29,760 yen Late payment: 7,520 yen	Basic Portion 14,880 yen Late payment: 3,760 yen
50% Reduced Household	Basic Portion 18,600 yen Late payment: 4,700 yen	Basic amount: 9,300 yen Late payment: 2,350 yen
70% Reduced Household	Basic Portion 11,160 yen Late payment: 2,820 yen	Basic Portion 5,580 yen Late payment: 1,410 yen

Reduction and Exemption Due to Transition to the Late-Stage Elderly Medical Care System

Reduction due to specific same household eligibility

For those who turn 75 years old and transition from National Health Insurance to the Late-Stage Elderly Medical Care System, while those under 75 continue to be enrolled in National Health Insurance
When determining the reduction of the National Health Insurance Tax, the income and number of those who have transitioned to Late-Stage Elderly Medical Care will be included in the assessment of reduced income.

Reduction and Exemption for Former Dependents

For those who turn 75 and transition from the company's employee insurance to the Late-Stage Elderly Medical Care system, and for their dependents (aged 65 to 74) who will newly enroll in the National Health Insurance
For those who have newly enrolled in the National Health Insurance, the income-based premium will be exempted, and the flat-rate premium (basic and late-stage portions) will be half for two years following the month of qualification acquisition.

Support for those who have lost their jobs due to bankruptcy, dismissal, or termination

Please see the next page.

• Individuals who have been laid off, dismissed, or terminated due to bankruptcy or other reasons

Other Exemptions

Households affected by disasters (such as earthquakes and fires), and households that have no income or have significantly reduced income due to severe illness or other special circumstances (low-income households), may be eligible for a reduction or exemption from the National Health Insurance Tax if they find it difficult to pay. This will be assessed comprehensively, including the status of owned assets and living conditions. Note that for low-income households, the reduction or exemption applies only to the income portion.
If you wish to receive a reduction or exemption, you must submit an Application Form to the mayor by the payment deadline.

For those who have moved in and joined

Those who move to Inagi City and enroll in the National Health Insurance after January 2, 2024, will have their income amount, which serves as the basis for calculating the National Health Insurance Tax, confirmed by inquiring with their previous address. Therefore, once the income amount is determined, there may be additional National Health Insurance Tax incurred (in this case, an additional payment notice will be sent later).

How to Pay the National Health Insurance Tax

The annual National Health Insurance Tax (for the fiscal year 2024) will be paid in 9 installments. Please pay using the payment slip we sent you at designated financial institutions in Inagi City, collection agency financial institutions, convenience stores, City Hall, or at the Hirao or Wakabadai Branch Offices.
The payment due dates are as follows. The withdrawal date for those using automatic bank transfer is the same day.

Term	Due Date	Issuance Period of Payment Slips	Date of Notification Reflected in Taxation Details
1st Term	July 31, 2024	Mid-July 2024	Until June 21, 2024
2nd Term	September 2, 2024	Mid-August 2024	From June 22, 2024 to July 16, 2024
3rd Term	September 30, 2024	Mid-September 2024	From July 17, 2024 to August 15, 2024
4th Term	October 31, 2024	Mid-October 2024	From August 16, 2024 to September 17, 2024
5th Term	December 2, 2024	Mid-November 2024	From September 18, 2024 to October 15, 2024
6th Term	December 25, 2024	Mid-December 2024	From October 16, 2024, to November 15, 2024
7th Term	January 31, 2025	Mid-January 2025	From November 16, 2024, to December 16, 2024
8th Term	February 28, 2025	Mid-February 2025	From December 17, 2024, to January 15, 2025
9th Term	March 31, 2025	Mid-March, 2025	From January 16, 2025, to February 17, 2025

Note: Depending on the enrollment status, there may be individuals whose payment frequency does not become 9 times.

Designated Financial Institution of Inagi City

Mizuho Bank Inagi Central Branch and Main Branch

Collection Agency Financial Institutions (Branches)

Resona Bank, Saitama Resona Bank, Kiraboshi Bank, Yokohama Bank, Yamanashi Chuo Bank, Sayaka Shinkin Bank, Jonan Shinkin Bank, Tama Shinkin Bank, Chuo Labor Bank, Tokyo South Agricultural Cooperative, various agricultural cooperatives in Tokyo (excluding islands), Japan Post Bank "Tokyo, Kanto Prefectures, Yamanashi Prefecture"

Direct debit is convenient for payments. For more details, please see the direct debit procedure page.

• Direct Debit

Convenience Store

Kurashi House, Three Eight, Seikatsu Saika, Seven Eleven, Daily Yamazaki, FamilyMart, Poplar, Mini Stop, Yamazaki Daily Store, Lawson, MMK Installation Stores

Note: If the amount exceeds 300,000 yen, if the amount has been corrected, if there is no barcode printed, if the barcode cannot be read, or if the handling deadline has passed, payment at convenience stores is not possible.

Payment of local taxes using the unified QR code (eL-QR)

For more details, please see the page on "Using the Unified Local Tax QR Code (eL-QR) for Tax Payment."

• Guide to Tax Payment Using Local Tax Unified QR (eL・QR)

About Pension Deductions for National Health Insurance Tax

For those who have their Pension deducted (special collection), the tax amount will be listed in the special collection section of the tax payment notice, and the National Health Insurance Tax will be deducted from the Pension.

The individuals subject to pension deductions are household heads aged 65 to 74 who meet all of the following criteria.

• The head of the household is a member of the National Health Insurance.
• All insured persons under the National Health Insurance in the household are 65 years old or older.
• The annual amount of the pension subject to pension deduction is 180,000 yen or more, and the National Health Insurance Tax combined with the Long-Term Care Insurance premium does not exceed half of the pension amount.

(Specific examples that are not subject to pension deductions)

• There are insured persons under the National Health Insurance who are under 65 years old in the household.
• The head of the household is 75 years old or older.

Those who meet the requirements for Pension deduction can choose either Pension deduction or bank transfer.

If you wish to use direct debit, the start date for the direct debit may vary depending on the application timing, so please contact the National Health Insurance Section before applying.

Payment methods for those subject to pension deductions

Those who pay by payment slip

The pension will be switched to direct deduction from October.
Payments for July, August, and September will be made by payment slip.

For those who pay by direct debit

The account transfer will continue after October.
If you wish to have your Pension deducted, please consult us.

Those who have been paying through pension deductions since before the 5th year of Reiwa

Pension deductions will continue.

Payment methods for those not subject to pension deductions

It will be either payment by payment slip or direct debit.
If those who pay by Pension deduction no longer meet the requirements, it will switch to payment by payment slip or direct debit.

If you do not pay the National Health Insurance Tax

If you delay the National Health Insurance Tax for a long period

• If the payment deadline for the National Health Insurance Tax is missed, reminders will be issued, and late fees will be collected.
• Instead of the regular Health Insurance Card, a "Short-term Health Insurance Card" with a shorter validity period will be issued.
• A qualification certificate will be issued instead of the Health Insurance Card (if you visit a medical institution with the qualification certificate, the Medical Expenses will be fully borne by yourself at 100%).
• Benefits of the National Health Insurance will be completely or partially suspended (such as medical expenses and high-cost medical expenses benefits will be suspended).
• The withheld benefits may be applied to the overdue National Health Insurance Tax.
• If you continue to default on payments and do not respond to tax consultation, you will face measures such as the seizure of assets.

If it is difficult to make the payment by the due date, it may be possible to pay in installments, so please consult the Collection Division's Delinquent Payment Section as soon as possible.