Reduction of taxes of national health insurance charges by influence of new coronavirus infectious disease

Details have been decided on the reduction or exemption of national health insurance premiums (hereinafter referred to as "insurance premiums") for households whose income is expected to decrease to some extent due to the effects of the new coronavirus infection. i will let you know.

Households eligible for exemption from the following insurance premiums will receive an exemption from their insurance premiums upon application.

Insurance premiums eligible for exemption

For 2022: For all periods (from April 2022 to March 2023)

For 2021: Items with due dates set between April 2022 and March 2023

It does not apply to the unpaid amount whose deadline for payment is set before March 2022, such as a demand letter.

Please inquire about the application for 2021, as the application documents are different.

*Hereafter, for applications for FY2022, read as "previous year" → "2021", and for applications for FY2021, read as "previous year" → "2020".

Households eligible for exemption

1. Households where the main livelihood supporter of the household died or suffered serious injury or illness (requiring treatment for one month or more) due to the new coronavirus infection ⇒ Full exemption of insurance premiums

2. Households whose income is expected to decrease due to the impact of the new coronavirus infectious disease, and who meet all of the following exemption requirements ⇒ Part or all of the insurance premium is exempted.

Exemption requirement

<Regarding the main livelihood supporter of the household>

(1) Business income, salary income, real estate income, or forest income that is not 0 yen (or negative) has decreased or is expected to decrease by 3/10 or more compared to the previous year. (note)

(2) The total income amount for the previous year of the application year is 10 million yen or less

(3) The total amount of income for the previous year other than the type of income expected to decrease in (1) is 4 million yen or less.

(4) Not applying other reductions or exemptions related to national health insurance premiums, or not being in a situation to be newly applied

(Note) For the application for FY2022, the income for 2024 and 2021 will be compared, and for the application for 2021, the income for 2021 will be compared. The incomes compared here do not include various benefits and cooperation funds provided by the national and prefectural governments.

Calculation method of exemption amount

For households that fall under category 2 of the “households eligible for reduction or exemption” above, the amount obtained by multiplying the applicable insurance premium amount calculated as follows by the reduction or exemption rate according to the classification will be reduced.

Calculation formula for exemption amount

Target insurance premium amount (A x B/C) x Reduction rate (D) = Insurance premium reduction amount (rounded down to the nearest 1 yen)

Covered premium amount (A x B/C)

A: Premium amount for all insured persons in the household

B: The previous year's income amount related to business income, etc. of the main livelihood supporter, which is expected to decrease by 3/10 or more compared to the previous year (Note 1)

* If there are two or more applicable incomes, the total amount of income pertaining to the relevant incomes

C: Total income of the main livelihood supporter and all insured persons of the household in the previous year (Note 1)

Exemption rate (D)

Exemption rate (D)

Classification (for main livelihood supporters)

Exemption rate (D)

Abolition of business, etc. and unemployment (Note 2, Note 3)

100%

Total income amount of the previous year is 3 million yen or less

100%

Total income of the previous year is 4 million yen or less

80%

Total income of the previous year is 5.5 million yen or less

60%

Total income amount of the previous year is 7.5 million yen or less

40%

Total income of the previous year is 10 million yen or less

20%

Total income of the previous year exceeds 10 million yen

No exemption

(Note 1) If B = 0 or C = 0, the reduction or exemption amount will be 0 yen, so it is not eligible for reduction or exemption.

(Note 2) Excludes disciplinary dismissals and job changes unrelated to the impact of COVID-19.

(Note 3) In principle, the salary income of those who are unemployed and who are eligible for special insurance (involuntary unemployed) are not eligible for reduction or exemption due to the effects of the new coronavirus infection.

*We cannot answer inquiries about the actual reduction amount. Please check the reduction or exemption decision notification sent after the reduction or exemption decision.

Application flow *Please refrain from coming to the office to prevent the spread of the new coronavirus infection.

1. Please mail the application form for reduction or exemption, application form for income decrease, etc., and attached documents to the following address. Please write "reduction and exemption documents are enclosed" on the envelope surface.

Please print the application form from the website. If it is difficult to print, please obtain the application form from the Kumin window of each general city office, branch office, town planning center (hereinafter referred to as "branch office window"), or if you wish to have it mailed, you will be qualified. Please contact us.

*We do not accept any inquiries or submission of application documents regarding exemption or exemption at counters such as branch offices.

2. After the application documents arrive, we will check the application details, etc., and mail a decision notice of exemption (or non-approval of exemption).

*Since we anticipate a large number of applications, it may take several months from the time we receive the application until the notification is mailed.

Address to send application documents

〒154-8504

4-21-27 Setagaya, Setagaya-ku

Setagaya Ward National Health Insurance and Pension Division Qualification assessment

Application period

Must arrive between July 11, 2022 (Monday) and March 24, 2023 (Friday)

* Documents that arrive after the deadline will not be accepted, so please apply well in advance.

Documents required for application *Incomplete documents may be returned without being accepted.

1. open the pdf file National Health Insurance premium reduction exemption application form

* If there are multiple code numbers, separate applications are required.

2. open the pdf file Application form for income decrease due to the influence of the new coronavirus infection

*No need to submit if the main livelihood supporter has died or suffered a serious injury or illness.

open the pdf file Entry example of application form and offer form (front side)

open the pdf file Entry example of application form and offer form (back side)

open the pdf file Guidance of reduction of taxes of national health insurance charges by influence of new coronavirus infectious disease

3. Attachments

*Please do not attach the original documents as they cannot be returned.

(1) When the main livelihood supporter dies or suffers a serious injury or illness

Documents confirming death or injury due to novel coronavirus infection

Example: A copy of a death certificate or medical certificate issued by a doctor, a document that proves the period of treatment, etc.

(2) When the main livelihood supporter's income is expected to decrease

In the case of application for 2022

Documents that can confirm the income of 2021

Example: Copies of books up to the time of application, salary slips, withholding slips for 2020, copies of final tax returns, etc.

Documents that can confirm income and income in 2021

Example: Copies of withholding tax slips for 2021 and copies of tax returns

*Please submit all the documents for the householder, the main livelihood supporter, and the insured person.

Documents that can confirm the amount of various benefits and cooperation funds paid by the country and prefectures after 2021

Example: Copies of decision notices, bankbooks, etc.

If there is a compensation amount due to insurance money etc. after 2021, a copy of the document (insurance contract etc.) that can confirm the amount

In the case of discontinuation of business, etc., a copy of the notification of business discontinuation, etc.

In the case of unemployment, a copy of a document that confirms the date of retirement, such as a certificate of retirement or a letter of separation from employment

In the case of application for 2021

*Please read the above documents for the 2022 application as "Reiwa 4th year" → "Reiwa 3rd year" and "Reiwa 3rd year" → "Reiwa 2nd year".

Notes

After July 11, 2020 (Monday), it is expected that it will be difficult to get through to the phone due to the concentration of inquiries about insurance premiums. Please note.

If it turns out that the application differs from the facts or is false, we may cancel the reduction or exemption decision.

Even if you apply for a reduction or exemption, the bank transfer will not stop automatically.

Important Notices

It will take several days from the time the application is received until the notification is mailed. Please note that you may receive a demand note or demand letter during that time. Please pay the insurance fee once. If you have paid too much insurance premiums at the time of the reduction or exemption decision, we will send you a notice of refund/appropriation of the overpayment of National Health Insurance premiums at a later date.

*Insurance premiums may be increased or re-imposed due to changes in household conditions or changes in eligibility after the exemption is determined.

Q&A

open the pdf file Please confirm Q&A about reduction of taxes of National Health Insurance charges by influence of new coronavirus infectious disease .

If the above does not resolve the issue, please contact Qualification.

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Inquiries about this page

National Health Insurance and Pension Division Qualification

telephone number 03-5432-2331

facsimile 03-5432-3038

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