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About calculation method of municipal health insurance tax

Update day: April 1, 2016Print this page

 Calculation method

Ratable value (for medical insurance) basic as for the municipal health insurance tax and ratable values (for money of elderly aged 75 or over support) such as money of elderly aged 75 or over support, care payment gold ratable value (for Long-Term Care (LTC) Insurance) ※It is calculated with 1 total. 

In addition, medical insurance share and elderly aged 75 or over support gold content, Long-Term Care (LTC) Insurance are calculated with income percent, per capita rate, the total of flat equal cleavage each.

   Calculation method  The amount of standard of assessment
 (amount of money to become the cause to take tax rate for)
 Income percent  We calculate according to income in the last year  [gross income amount of money ※ 2]+ [forest income amount of money] +
[other income and income ※ 3 that sort and is calculated] -330,000 yen
 Per capita rate  We calculate according to the number of the members  23,500 yen per one member
 (as for the elderly aged 75 or over support gold content 6,500 yen)
 (as for the Long-Term Care (LTC) Insurance 7,500 yen)
 Flat equal cleavage  National Health Insurance participation household bears the same amount   16,000 yen per one household
 (as for the elderly aged 75 or over support gold content 4,500 yen)
 (as for the Long-Term Care (LTC) Insurance 5,000 yen)

※All the National Health Insurance members from 40 years old to 64 years old bear 1 Long-Term Care (LTC) Insurance.

※Gross income amount of money in 2 last year is amount of money before subtracting amount of money of petty losses.

※Amount of money of income of 3, etc. and income which sorts, and is calculated is as follows.

  • Amounts of money such as business income to affect land
  • Long-term capital gains amount of money (we count amount of money after subtraction especially.) 
  • Amounts of money such as capital gains to affect stocks
  • Amounts of money such as miscellaneous incomes to affect futures trading

 

Calculation example

When husband of 4 million yen, wife, child of full-time homemaker join salary income December (beat in the case of two people of Long-Term Care (LTC) Insurance pertinence)

For medical care

Income percent 2,330,000*6.4% = 149,120     
Per capita rate 23,500*3 = 70,500
Flat equal cleavage 16,000*1 household = 16,000    
235,600 yen for medical care in total

For money of elderly aged 75 or over support

Income percent 2,330,000*1.8% = 41,940
Per capita rate 6,500*3 = 19,500
Flat equal cleavage 4,500*1 household = 4,500
65,900 yen for money of elderly aged 75 or over support in total 

For care

Income percent 2,330,000*2.0% = 46,600
Per capita rate 7,500*2 = 15,000
Flat equal cleavage 5,000*1 household = 5,000
66,600 yen for care in total
          
※ For medical care, fraction less than 100 yen of each total amount of money for care is cut off for money of elderly aged 75 or over support.

The amount of annual tax of municipal health insurance tax is 368,100 yen. 

For money of elderly aged 75 or over support total for medical care    For care       The amount of annual tax
235,600 yen +65,900 yen +66,600 yen = 368,100 yen

 

 Reduction system

There is system to reduce burden of the National Health Insurance amount of a tax for household of subnormal earnings.

In the household corresponding to standard of list shown below, per capita rate for for money of elderly aged 75 or over support and Long-Term Care (LTC) Insurance and flat equal cleavage are reduced for medical insurance.

   Income amount of money to become reduction standard
 We reduce 70%  Net total <= 330,000 yen of income of family nurturer and member
 We reduce 50%  Net total <= 330,000 yen + (the number of the people insured except 270,000 yen X imitation family nurturer) of income of family nurturer and member
 We reduce 20%  Net total <= 330,000 yen + (the number of the people insured except 490,000 yen X imitation family nurturer) of income of family nurturer and member

  Range of 50% reduction and 20% reduction spread from April, 2017 and became easy to receive reduction.

 ※Instructions

 When we do not report income, reduction system is not applied.
  We accept report of citizens of city tax at window in charge of tax practice section residence tax.

  By the foundation of Advanced Elderly Medical Service System, there are interim measures of reduction and reduction of taxes of municipal health insurance tax.
  The details Please refer to about interim measures of municipal health insurance tax accompanied with the Advanced Elderly Medical Service System foundation.

 

 Attention at the time of calculation

 1.We calculate every year.

Insurance tax calculates share every year for one year until March from April to the next year.

But it is calculated again when income and the number of the members were changed in the middle of the year.

 

 2. We calculate in monthly installment of the number of the moon joining.

When National Health Insurance had participation, withdrawal in the middle of the year, it is calculated in monthly installment.

 (example) when take out National Health Insurance in September → As it is taxation for seven months from September to next year March, it is calculated in amount of annual tax X 7/12.

 

 3. When we move into and take out National Health Insurance

After having referred to the municipalities of former address place for income amount of money because income amounts of money in the previous year to become the basics of calculation of insurance tax are unidentified, insurance tax is calculated.

But insurance tax may be changed after income amount of money became clear.

 

 4. When declaration of income is late

As insurance tax is calculated based on declared income, insurance tax may be collected more.

Please cooperate with declaration of income to perform calculation of insurance tax definitely.

 

 5. When we take out National Health Insurance retroactively to the past and withdraw

 When we take out National Health Insurance retroactively to the past and withdraw, it is calculated retroactively to participation, the withdrawn year. If participation and withdrawal are decided, please tell Community Services Division by all means within 14 days.

  (example) when take out National Health Insurance retroactively to January of last year → In addition to existing year share, for is calculated for three months from January to March in last year as minute in last year and is taxed.

 

 6. It is eight times on deadline of municipal health insurance tax.

Municipal health insurance tax, please pay annual insurance tax on eight times of deadlines until February in the next year from July. (when you join in the middle of the year, please put on remaining deadline.) As the insurance amount of a tax for one time of deadline is not the insurance amount of a tax for one month, please be careful.

In addition, one that meets requirements that are more constant than October, 2008 municipal health insurance tax from pension will pay. For details Please refer to about pension withdrawal of municipal health insurance tax.

 

 ※We cope with taxation of 2017.

 

Inquiry about this page

[ Residence tax charge ]
〒935-8686 1060, Kurakawa, Himi-shi, Toyama Tel: 0766 (74) 8043 Fax: 0766(74)4004 Contact

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