How insurance premiums are calculated and points to note

National Health Insurance premiums are divided into three categories: 1. Basic portion, 2. Support portion, and 3. Nursing care portion (for those aged 40 to 64).・There is a “per capita amount”, and the sum of these amounts will be the annual premium for the household.
The “per capita amount” is the premium that is uniformly applied to all members.
"Income-based amount" is the insurance premium based on the old proviso income in the previous year of the insured person.

Up to 39 years old 1. Basic and 2. Support total amount 40 to 64 years old 1. Basic, 2. Support and 3. Nursing care total amount 65 to 74 years old 1. Basic and 2. Total amount of support

• The per capita amount for basic and support costs all members regardless of income or age.
• The amount of income percent adds up old proviso income in the last year of all the members and calculates share for household.
• “Old proviso income” refers to the amount obtained by subtracting the basic exemption amount for resident tax from the total income amount (excluding retirement income amount). (Note)
  (If a special deduction is applied to the transfer income of land and buildings, etc., the amount after the deduction will be added to the total income amount, etc. Also, miscellaneous loss carried forward deduction will not be applied.)

• Those who have applied for involuntary unemployment and have been approved for a reduction will be calculated as "old proviso income", which is 30/100 of their salary income.
• If you turn 40 in the middle of the fiscal year, insurance premiums for nursing care will be charged from the month that includes your birthday, so we will notify you again after your birthday.
• For those who turn 65 in the middle of the fiscal year, the nursing care portion of National Health Insurance premiums for the relevant fiscal year is calculated in advance up to the month before the month in which they turn 65 (two months before if their birthday is on the 1st). Therefore, there is no notice of premium change in the middle of the fiscal year due to this. (Insurance premiums for this nursing care are divided equally until March of the following year.)

Note: The basic deduction for calculating National Health Insurance premiums is 430,000 yen.

About the handling of transfer income such as stocks in income percent of national health insurance charges

As a general rule, capital gains and dividend income from listed stocks held in specified accounts (with withholding tax) are not included in the total income amount, etc., and are not included in the basis for calculating the income percent of National Health Insurance premiums.

However, if you have filed a final tax return, metropolitan inhabitant tax, or special ward inhabitant tax, it will be included in the basis for calculating your National Health Insurance premiums.

Even if income tax, metropolitan inhabitant tax, and special ward inhabitant tax can be included in profit and loss or tax deductions can be made, the amount of national health insurance premiums may exceed the amount of tax refund.

It is necessary to comprehensively judge whether or not to declare the income of stocks, etc. with "withholding tax" in the specified account.

Reduction of per capita insurance premium

For households whose income during the previous year was below the standard set by the ordinance (see below), the per capita premium will normally be reduced from June. This reduction judgment is based on the condition that the income of all members, including the householder who is not enrolled in National Health Insurance, is known by the declaration of residence tax.

In addition, for those who do not need to file a resident tax declaration, we will send a "National Health Insurance Declaration Form" to those who do not know their income. Please be sure to fill in and submit.

• If the householder who is not enrolled in National Health Insurance has income, the amount may not be reduced.
• Reduction standard date is April 1, 2022 (imposition date), but new member is day when we acquired qualification of National Health Insurance.

Insurance premium notice

Annual insurance premiums will be calculated based on the previous year's income, which will be determined in June, and will be notified in mid-June.
Therefore, premiums from April to March of the following year are to be paid ten times a year from June to March of the following year (one-tenth of the annual premium).
For those who joined in the middle of the fiscal year, a notice and payment slip will be sent in the month of notification or the following month.
In principle, payment of insurance premiums should be made by bank transfer.

Points to note regarding insurance premiums

National Health Insurance premiums will be charged from the month in which you obtain your eligibility.

The date of acquisition of National Health Insurance eligibility is not the date of notification, but the date of change (the date of loss of eligibility for social insurance, etc.).
Therefore, even if there is a period of time before enrolling in the National Health Insurance, your eligibility will be acquired retroactively to the date of your transfer, so your insurance premiums will be calculated from the month in which you acquired your eligibility.

Insurance premiums when the amount of income changes due to an amended return, etc., or when there is a change in the National Health Insurance subscriber

Your premium may increase or decrease. We will recalculate your insurance premiums, and if there are any changes to your insurance premium amount, we will send you a new insurance premium notification. If you change your policy, you will be required to pay premiums in the amount after the change from the month of the change. However, if a certain period of time has passed, it may not be possible to change the amount of the insurance premium due to the provisions of laws and regulations.

Insurance premiums for those who have moved to Nakano Ward

For those who have moved to Nakano Ward from other municipalities, we will initially notify you of the insurance premium only for the per capita amount.
After that, we will inquire with the municipality where you lived on January 1st of the year you moved in, and recalculate as soon as your income status is known. If your insurance premiums change as a result of the calculation, you will be asked to pay your insurance premiums based on the amount after the change, so we will send you another notification.

You may still have to pay premiums after the month you lost your eligibility for National Health Insurance.

For National Health Insurance, premiums from April to March of the following year are paid in 10 installments (10 installments) from June to March of the following year.
Therefore, if you lose your eligibility for National Health Insurance in Nakano Ward due to reasons such as moving out or enrolling in social insurance in the middle of the year, your insurance premiums will be recalculated up to the month before you lost your eligibility for National Health Insurance. Payments may remain after the month of loss.

Nakano Ward's Approach to National Health Insurance Premium Rate Calculations

Please refer to the latest materials and minutes of the Nakano Ward National Health Insurance Management Council .
If you would like to know more about how insurance premium rates are calculated for the 23 wards (special wards), please visit the Special Wards Association website.

Impact of tax reform

Part of the calculation standards for National Health Insurance premiums will change due to the review of the National Health Insurance system due to the 2018 tax reform. (applied from 2021)
For more information, please refer to " Regarding the standard for reducing the per capita rate of national health insurance premiums " in " Expected impact of revision of national health insurance system due to tax reform in 2018 (enforced on January 1, 2021)" (Applicable from 2021)” .

Please

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About inquiry

Please contact us by phone if you have any questions or consultations, including specific details (personal information) about your household. Due to Nakano Ward's security policy, personal information cannot be sent or received by e-mail. See also " Frequently Asked Questions " .