Here, we introduce the system for reduction and exemption of long-term care insurance premiums.
About reduction of taxes of long-term care insurance premium by influence of new coronavirus infectious disease
Due to the impact of the new coronavirus infection, the insurance premium will be reduced or exempted upon application in the following cases.
*If you wish to apply, please contact the Nursing Care Insurance Division Qualification Premium Section.
Apply to
〒176-8501
6-12-1 Toyotama Kita, Nerima-ku Nursing Care Insurance Section Qualification Premium Section
In order to prevent the spread of new coronavirus infections and to alleviate congestion, in principle, applications should be made by mail.
Requirements for exemption recipients
Exemption reason 1 |
Those whose main livelihood supporter died or suffered serious injury or illness (Note 1) during 2022 due to the effects of the new coronavirus infection |
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Exemption reason 2 |
Due to the impact of the new coronavirus infection, any decrease in business income, real estate income, forest income, salary income (hereinafter referred to as "business income") (Note 2) of the main livelihood maintainer is expected, and the following Those who fall under 1 and 2 |
Note 1: When it is recognized that treatment for 1 month or more is required.
Note 2: Even if a decrease in income other than these four types (miscellaneous income, etc.) is expected, this exemption does not apply. In addition, various benefits (sustainability benefits, etc.) provided by the national and prefectural governments are not included in the calculation of business income.
Note 3: If the income in 2021 related to business income etc. that is expected to decrease or the total income amount in 2021 (Note 4) is 0 yen or less, it is not eligible for reduction or exemption. (Please also check Note 6.)
Note 4: If miscellaneous income related to employment income or public pensions is included in the total income amount, use the amount after deducting 100,000 yen.
What you need for your application
(1) “Long-term care insurance fee exemption application form”
(2) If you meet the requirements (1) of the target person ・A copy of a doctor's medical certificate or other certifiable documents
・A copy of something that shows the amount of income of the main livelihood supporter for one year in the third year of Reiwa (final tax return, withholding certificate, etc.)
・A copy of something that shows the decrease in the income of the main livelihood supporter during 2022 (notice of business closure, dismissal notice, withholding tax certificate, salary statement, etc.)
Long-term care insurance premium reduction of taxes application (PDF: 99KB)
Long-term care insurance premium reduction of taxes application (Excel: 41KB)
Long-term care insurance premium reduction of taxes application (entry example) (PDF: 164KB)
Income declaration of the main livelihood maintainer (PDF: 162KB)
Income declaration of the main livelihood maintainer (Excel: 48KB)
Income report (entry example) of main livelihood maintenance person (PDF: 205KB)
Reduction/exemption period
Premiums for fiscal 2022 for which the payment deadline (in the case of special collection, the pension payment date) is set between April 1, 2022 and March 31, 2023.
Note 5: The insurance premium for FY2021 may be reduced or exempted for the above payment deadline. Please contact the person in charge for details.
Reduction amount
If you meet the eligibility requirements (1): Full exemption of premiums for the applicable period If you meet the eligibility requirements (2): The amount of premiums calculated in (1) below ( 2) Amount multiplied by the exemption rate (1) Amount of insurance premium subject to exemption Eligible insurance premium amount = A x B / C
A: Insurance premium amount for the primary insured person
B: Income amount in 2021 related to business income, etc. expected to decrease for the main livelihood supporter of the household to which the first insured person belongs
C: Total income amount for 2021 of the main livelihood supporter of the household to which the first insured person belongs (Note 4)
Note 6: If B or C is 0 yen or less, the applicable premium amount will be 0 yen.
(2) Reduction of exemption ratio The total income amount of 2021 of the main livelihood supporter of the household to which the first insured person belongs
If it is 2,100,000 yen or less: All of the applicable insurance premium amount calculated in (1)
When exceeding 2.1 million yen: 8/10 of the applicable insurance premium calculated in (1)
Note 7: In the case of abolition of business, etc. or unemployment, the full amount of the target insurance premium calculated in (1) will be exempted regardless of the total income amount in 2021.
Application deadline
March 31, 2020 (Friday)
We will reduce nursing care insurance premiums for those who have difficulty making a living
For those who meet all of the following requirements, the long-term care insurance premium for 2022 will be reduced to 19,800 yen for the first stage. You need to apply to the Nursing Care Insurance Division. Reception of application is from day when decision notice of long-term care insurance premium to send to send in June to the end of March, 2023 (except Saturdays, Sundays, and holidays).
Requirements for persons eligible for reduction
(1) Those whose long-term care insurance premiums are in the 2nd or 3rd stage (all households are exempt from special ward tax)
(2) Households whose total annual income in 2021 (income includes tax-exempt pensions such as surviving family pensions and remittances) is 1.5 million yen or less for a single household (increase of one household member) 500,000 yen will be added for each)
(3) Household deposits, securities, bonds, etc. of 1,500,000 yen or less per household (500,000 yen added for each additional household member)
(4) Those who have not delinquent in their long-term care insurance premiums
Application method
Applications are accepted at the counter or by mail. In addition to the application form below, there are other required documents for the application.
For details, please refer to the Guide to Long-Term Care Insurance Premium Reduction for Households with Difficulty Living.
Guidance (PDF: 407KB) of long-term care insurance premium reduction of living difficulty household
Declaration of Income and Savings (PDF: 62KB)
Declaration of Income and Savings (Excel: 16KB)
Income and deposits declaration form (entry example) (PDF: 89KB)
Nursing-care insurance premium exemption
There is a system for reducing or exempting insurance premiums for those who have difficulty paying insurance premiums due to a temporary decrease in income due to special circumstances such as disasters.
For more information, please consult with the Nursing Care Insurance Division Qualification Premium Section.
Long-term care insurance premium reduction application (PDF: 4KB)
Long-term care insurance premium reduction application form (Excel: 36KB)
Long-term care insurance premium reduction application form (entry example) (PDF: 10KB)
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inquiry
Long-Term Care Insurance Division Long-Term Care Insurance Division
Phone: 03-5984-4592 (direct) Fax: 03-3993-6362
Send an email to this department