National health insurance tax

The taxation year for National Health Insurance tax is from April to March of the following year. )” and the “Nursing Care Payment Tax Amount (Nursing Care Portion)” for those aged 40 to 65.
　
FY2024 National Health Insurance Tax = Basic portion (income tax rate + per capita tax rate) + Later portion (income tax rate + per capita tax rate) + Nursing care portion (income tax rate + per capita tax rate)

Basic tax amount (basic portion)

Of the medical expenses of National Health Insurance subscribers, it is allotted to the amount (insurance benefits paid by Inagi City) excluding the self-pay amount paid at the window of the medical institution.

Taxable amount for elderly aged 75 or over (for the latter period)

The money will be used to support the medical care system for the elderly aged 75 and over.

Nursing care payment taxable amount (for nursing care)

Allotted for payments to long-term care insurance for those aged 40 to 65 (second insured person under long-term care insurance).

Note

• Nursing care costs are for those aged 40 to 65 (second insured persons under long-term care insurance).
• The total income amount, etc. used in the calculation of the income tax rate is the total income amount for the year 2023 plus forest income, separate tax income, etc. For example, if you only have salary income, the "amount after salary income deduction" on your withholding slip will be your salary income, and this will be your total income amount, etc.
• When calculating the income percent, a basic deduction of 430,000 yen will be deducted for each person with income. If the total income amount, etc. is 430,000 yen or less, the total income amount, etc. used for calculating the income percent will be considered as 0 yen. In addition, if the total income amount exceeds 24 million yen, the basic deduction will gradually decrease.
• The income percent is for the income of all members of the National Health Insurance.
• There are no income deductions (medical expense deductions, etc.) or tax deductions (dividend deductions, etc.) like income tax or resident tax.

[Q] For example, how much will the National Health Insurance tax be for the following households?

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

Note: The subtotal amounts are rounded down to the nearest 100 yen for the basic, later and nursing care portions.
The calculation results in a total of 320,100 yen for the basic portion + 78,000 yen for the later portion + 105,900 yen for the nursing care portion = 504,000 yen for the national health insurance tax for one year.

The above calculation process is simplified for the sake of explanation. Please note that the actual payment amount may differ due to rounding and other factors.

Even if the head of the household is enrolled in social insurance, etc., if a member of the household is enrolled in national health insurance, the taxpayer will be the head of the household (Article 703-4 of the Local Tax Law, Inagi City National Health Insurance Article 1 of the Tax Ordinance). The head of the household in this case is called the "fictitious householder", and the entire household is called the "fictitious household". In addition, income percent, per capita rate to affect fictitious householder are not included when we calculate National Health Insurance tax.

When we calculate National Health Insurance tax, we calculate according to the number of the participation months. From the month when we took out National Health Insurance until the month before the month when we withdraw, we become a target of taxation (when we withdraw in the same month as participation, share for the month is not taxed).
If you join or withdraw from the system or change the head of the household in the middle of the fiscal year, the tax amount will change and a tax amount change notice will be sent.
For those who reach the age of 75 in the middle of the fiscal year, it is calculated up to the month before the transition to the medical system for the elderly aged 75 or over.

You can enroll in the National Health Insurance not from the day you apply for it, but from the day you actually meet the enrollment requirements, such as the day you move to Inagi City or the day you stop taking other health insurance. About National Health Insurance tax, it is levied retroactively to time when we met participation requirements. Please submit your application within 14 days.

When health insurance is switched, such as joining social insurance or the National Health Insurance Association, it is necessary to notify the withdrawal from the National Health Insurance. If you do not complete the necessary procedures, you will have to pay both the National Health Insurance tax and your company's health insurance premiums. Please bring both your social insurance card and your National Health Insurance card, and complete the procedures within 14 days.

National health insurance tax cannot be calculated correctly without filing a final tax return or municipal tax return. Even if your income in the previous year was low and you do not need to file a final tax return or municipal tax return, filing a return may qualify you for a reduction in your national health insurance tax or a lower limit on your self-paid medical expenses (all members (including fictitious heads of household) must file a return). Please be sure to file a return regardless of whether you have an income or not (even those receiving survivor's pensions must file a return).
If you have not yet filed your tax return and have been living in Inagi City since before January 1, 2024, please complete the filing procedure at the City Hall Taxation Division.
If you moved in on or after January 2, 2024, you must report to the ward, city, town or village where you were living as of January 1, 2024, and notify the National Health Insurance Section of your city hall. If you bring your tax or exemption certificate, the details will be reflected.

Reduction according to household income

If the total income of households enrolled in National Health Insurance is less than the reduction standard income in the table below, the National Health Insurance tax will be reduced. The city can grasp the income of all households, and if the conditions are met, the tax will be automatically reduced.
Note: The total income includes the income of the householder who is not a member of the National Health Insurance (fictitious householder).
Note: Please note that if there are people who have not declared their income, they will not be eligible for reduction .

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

• Head of household (self-employed) Income: 1.5 million yen (income from business, etc.)
• Wife (part-time) Income: 750,000 yen (salary income)
• Child (Student) Income: None
• Child (Student) Income: None

Total amount of gross income, etc. = 1.5 million yen + 750,000 yen = 2.25 million yen

70% reduction standard income = 430,000 yen + 100,000 yen x (1-1) = 430,000 yen (< 2,250,000 yen) : Not applicable
Standard income for 50% reduction = 430,000 yen + 295,000 yen x 4 people + 100,000 yen x (1-1) = 1,610,000 yen (< 2,250,000 yen) : Not applicable
20% reduction standard income = 430,000 yen + 545,000 yen x 4 people + 100,000 yen x (1-1) = 2.61 million yen (> 2.25 million yen) : Applicable
For this household, the flat-rate tax will be reduced by 20% .

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

For preschool children who belong to households to which reduction according to household income is applied, the per capita amount after applying reduction according to household income will be further reduced by 50%. In addition, application to receive per capita rate reduction of preschool child is unnecessary.

Reduction/exemption due to the transition to the medical care system for the latter-stage elderly

[Reduction due to specific same households]
When a 75-year-old transitions from National Health Insurance to the Medical Care System for the Advanced Elderly, and a person under the age of 75 continues to enroll in the National Health Insurance.
In the case of reduction judgment of National Health Insurance tax, we judge reduction income including income and the number of people aged 75 or over who moved.
[Reduction or exemption for former dependents]
When a person turning 75 transitions from the company's employee insurance to the Medical Care System for the Advanced Elderly, and the dependent (aged 65 to 74) newly enrolls in the National Health Insurance.
Newly enrolled in the National Health Insurance are exempted from paying the income tax and the per capita rate (basic/late term) will be halved for two years after the month in which the date of qualification acquisition belongs.

Reduce the number of people who left their jobs due to bankruptcy, dismissal, termination of employment, etc.

Other exemptions

Households that have been affected by disasters (earthquakes, fires, etc.) or that have had no or significantly reduced income for the year due to serious illness or other special circumstances (low-income households) and are having difficulty paying their taxes may be eligible for a reduction or exemption from National Health Insurance tax (a comprehensive assessment will be made including the status of their assets and living situation. Please note that only the income-based portion of the tax is eligible for reduction or exemption for households that are low-income).
If you wish to receive a reduction or exemption, you must submit an application for reduction or exemption to the mayor by the due date.

If you moved to Inagi City after January 2, 2024 and joined the National Health Insurance, we will contact your previous address because the amount of income that is the basis for calculating the National Health Insurance tax is unknown. Therefore, when the amount of income is determined, an additional amount of National Health Insurance tax may be charged (in this case, an additional payment slip will be sent at a later date).

The annual National Health Insurance tax (for the fiscal year 2024) is to be paid in nine installments. Please pay using the payment slip we have sent you at financial institutions designated by Inagi City or their agent financial institutions, convenience stores, city hall, or Hirao/Wakabadai branch offices.
The due dates for payment are as follows. If you use direct debit, the due dates for payment are also the same.

Note: Depending on the subscription status, some people may not be able to make 9 payments.

Inagi City Designated Financial Institution

Mizuho Bank Inagi Chuo Branch and Main Branch

Receiving agency financial institution (each branch office)

Resona Bank, Saitama Resona Bank, Kiraboshi Bank, Bank of Yokohama, Yamanashi Chuo Bank, Sawayaka Shinkin Bank, Jonan Shinkin Bank, Tama Shinkin Bank, Chuo Labor Bank, Tokyo Minami Agricultural Cooperative, Tokyo agricultural cooperatives (excluding islands) ), Japan Post Bank "Tokyo, Kanto prefectures, Yamanashi prefecture"

Account transfer is convenient for payment. For more information, please see the bank transfer procedure page .

convenience store

Kurashi House, 38, Seikatsu Saika, 7-Eleven, Daily Yamazaki, Family Mart, Poplar, Ministop, Yamazaki Daily Store, Lawson, MMK stores

Note: If the amount exceeds 300,000 yen, if the amount is corrected, if the barcode is not printed, if the barcode cannot be read, or if the handling deadline has passed, you cannot pay at a convenience store.

Tax payment using local tax unified QR code (eL-QR)

For details, please see " Paying taxes using the unified local tax QR code (eL-QR) ."
　

For those who will receive pension deduction (special collection), the tax amount will be listed in the special collection column of the tax payment notification, and the National Health Insurance tax will be deducted from the pension.

Pension deductions are available to householders aged 65 to 74 who meet all of the following conditions.

• The head of the household is an insured person of the National Health Insurance.
• All insured persons of 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, together with the long-term care insurance premium, does not exceed a half of the pension amount.

(Specific examples not subject to pension deduction)

• There is an insured person of National Health Insurance under the age of 65 in the household.
• The head of 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 bank transfer, please contact the National Health Insurance Section before applying, as the start date of bank transfer varies depending on the time of application.

Payment method for those eligible for pension deduction

Those who pay with a payment slip

Pension will be deducted from October.
July, August and September are paid by invoice.

For those paying by account transfer

Account transfer will continue after October.
Please contact us if you would like to withdraw your pension.

Those who have continued to pay through pension deductions since before FY2023

Pension deductions will continue.

Payment method for those who are not eligible for pension deduction

Payment can be made by invoice or bank transfer.
When payment by pension deduction does not correspond to requirements, we are replaced by payment notice payment or fund transfer.

When national health insurance tax is behind for a long time

• If the deadline for payment of the National Health Insurance tax is passed, a reminder will be sent and arrears will be collected.
• Instead of a normal insurance card, a short-term insurance card with a short validity period will be issued.
• A certificate of eligibility will be issued instead of an insurance card.
• All or part of the National Health Insurance benefits will be suspended (benefits such as medical expenses and high-cost medical expenses will be suspended).
• The withheld benefits may be applied to the delinquent National Health Insurance tax.
• If you continue to be in arrears and do not respond to consultation about tax payment, you will be subject to disposition such as seizure of property.

　If it is difficult to pay by the due date, you may be able to pay in installments.