We carry out reduction of taxes of long-term care insurance premium by influence of new coronavirus infectious disease in 2021

Long-term care insurance premiums for people aged 65 and over in 2022 may be reduced or exempted upon application if the income of the main livelihood maintainer of the household has decreased by a certain amount due to the effects of the new coronavirus infection. . The application period is until March 31, 2023 (must arrive).

Requirements for exemption

  1. The main livelihood supporter (note) of a household to which a person aged 65 or older (first insured person) belongs has died of a new coronavirus infection, or needs treatment for more than one month. suffered serious injuries.
  2. Due to the impact of the new coronavirus infectious disease, the business income, real estate income, and forestry income of the main livelihood maintainer (Note) of the household to which the person aged 65 or older (first insured person) belongs in 2022 (Reiwa 4) A decrease in income or salary income (hereinafter referred to as “business income, etc.”) is expected, and falls under the following (1) and (2).

(1) Any decrease in business income, etc. in 2022 (the amount after deducting the amount compensated for by insurance claims, compensation for damages, etc.) will be the same in 2021 It is 30% or more of the amount of business income, etc.

(2) The total amount of income in 2021 other than income related to business income that is expected to decrease is 4 million yen or less.

The total amount of income related to business income, etc. that is expected to decrease in the household's main livelihood maintainer (note) in 2021 is 0 yen or less , or the total income amount in 2021 If is 0 yen or less , the amount of exemption cannot be calculated in the exemption amount calculation, so it is not eligible for exemption .


(Note) People aged 65 and over and people from the same household in the resident card.

Please see the following "long-term care insurance premium reduction, exemption judgment flow chart" about judgment whether it becomes reduction of taxes.

Nursing-care insurance premiums subject to exemption

With premium of 2022, deadline of the collection (in the case of special collection, payment date of pension benefit targeted for special collection) is usually from April 1, 2022 to March 31, 2023 set insurance premium

In addition, by acquiring the first insured person qualification for long-term care insurance at the end of 2021, it is a long-term care insurance premium equivalent to 2021, and the deadline for normal collection after April 2022 You may be eligible for reduction or exemption for insurance premiums that are set. Please contact us for details as requirements differ.

Amount of exemption

If you fall under requirement 1 for exemption

Full exemption of premiums subject to reduction or exemption

If you fall under requirement 2 for exemption

The amount obtained by multiplying the following "eligible premium amount" by the "rate of reduction or exemption"

(1) “Subject premium amount” calculation formula A×B÷C

  • A: Long-term care insurance premium amount for first insured person
  • B: Income amount in 2021 related to business income, etc. expected to decrease in 2022 of the main livelihood supporter (if there are two or more business income, etc. expected to decrease, the total amount)
  • C: Total income amount in 2021 of the main livelihood supporter of the household

(2) "Percentage of exemption"

  • If the total income in 2021 of the main livelihood supporter of the household is 2.1 million yen or less, the entire amount of the eligible insurance premiums
  • Eight-tenths of the target insurance premium amount if the total income of the main livelihood supporter of the household in 2021 exceeds 2.1 million yen
  • In the case of abolition of business or unemployment of the main breadwinner of the household, the full amount of the eligible insurance premiums regardless of the total income amount in 2021

Documents required for application

When applying, please refer to the following "Information about reduction of long-term care insurance premiums due to the influence of the new coronavirus infectious disease", and attach the required documents to the application form and mail it. If you cannot print the following documents, such as the application form, please contact us.

Frequently Asked Questions and Answers

Application period

By March 31, 2023 (must arrive)

Application method

To prevent the spread of the new coronavirus infection, please apply by mail as much as possible.

mailing address

〒153-8573 2-19-15 Kamimeguro, Meguro-ku, Meguro Ward Office Long-term Care Insurance Section Long-term Care Insurance Qualification and Premium Section

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Inquiries

Nursing care insurance section is in charge of this page.

Address 〒153-8573 2-19-15 Kamimeguro, Meguro-ku

Telephone 03-5722-9574

Fax 03-5722-9716

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