Inhabitant tax (city/metropolitan tax) is exempt, but is National Health Insurance tax levied?

The National Health Insurance tax is levied on all members regardless of income or disability.
Inhabitant tax and National Health Insurance tax differ in the taxable income calculation method for calculating the tax amount. Specifically, for the inhabitant tax, deductions for social insurance premiums and deductions for dependents are applied, but for the national health insurance tax, only the basic deduction (430,000 yen) is applied. National Health Insurance tax may be taxed.