About reduction of taxes for medical insurance premiums for the elderly aged 75 or over due to the effects of the new coronavirus infection

Due to the influence of the new coronavirus infection, those who meet the following requirements can apply for a reduction or exemption from medical insurance premiums for the latter-stage elderly.

Please check before applying

  • If you have registered an account, premiums will be withdrawn even after your application until the exemption is decided. If you want to stop direct debit, please consult with the financial institution of the registered account.
  • If the medical insurance premiums for the latter-stage elderly are reduced or exempted for those who have received special collection (pension deduction), the special collection (pension deduction) will be canceled and the premium collection method will be switched to ordinary collection (account transfer/payment by invoice). increase. Please note that once the special collection (pension deduction) is canceled, it will take a considerable period of time to restart.
  • Even after you apply, you may be sent a reminder, etc. for the unpaid amount until the reduction or exemption is decided. In addition, even if payment is made after the exemption is determined, a reminder letter may be sent due to misunderstandings.

Eligible people

Those who fall under exemption reason 1 or 2
Exemption reason 1

From April 2022, the main livelihood supporter of the household (*1) died or suffered a serious injury or illness (*2) due to the new coronavirus infection.

Exemption reason 2

Due to the effects of the new coronavirus infectious disease, the main livelihood maintainer (* 1) of the household in 2020 salary income, business income, real estate income, or forest income (hereinafter referred to as “business income, etc.” (* 3) is expected to decrease, and those who meet all of the following requirements: (1) Any decrease in the business income of the main livelihood maintainer of the household in 2020 (compensated by insurance money, compensation for damages, etc.) The amount after deducting the amount to be paid) must be at least 3/10 of the applicable business income (*4) in 2021 (Various benefits such as sustainability benefits are not included in income )
(2) The total amount of income (*5) of the household's main livelihood supporter in 2021 is 10 million yen or less (various benefits such as sustainability benefits are included in income )
(3) The total income in 2021 (*6) other than the income related to the business income of the main livelihood maintainer of the household that is expected to decrease is 4 million yen or less (Sustainability benefits, etc. are included in income )

*1 The main livelihood supporter of the household refers to the householder on the resident card as of the date of application. However, if the income of the insured member of the household is high, that person can be the main livelihood supporter. Household members of the same address and members of the same household who are under the age of 75 cannot be the main livelihood supporter.
*2 If it is recognized that treatment will be required for one month or more *3 Even if a decrease in income other than these four types is expected, this exemption will not apply.
*4 If the total amount of income in 2021 related to business income, etc. that is expected to decrease or the total amount of income in 2021 is 0 yen or less, this exemption does not apply. "Total amount of income" is the amount obtained by subtracting the special deduction amount from the total income amount (excluding retirement income) *6 This "total income" includes Includes income and other income (interest, dividends, miscellaneous, transfer, temporary, retirement)

Eligible insurance premium

2022 medical insurance premiums for the latter-stage elderly (*7)
*7 In March 2022, those who became insured under the Tokyo Metropolitan Medical Insurance for the Advanced Elderly will be exempted from the insurance premiums for FY2021 in addition to the insurance premiums for FY2022. (Comparing the income of 2020 and 2021). Please contact us for more information.

Reduced insurance premium amount

Reduced insurance premium amount
Exemption reason 1 Full exemption of premiums for the covered period
Exemption reason 2 for the period covered Exemption from part of insurance premiums (*8)

*8 The amount of reduction or exemption is the amount obtained by multiplying the applicable premium amount (A x B/C) by the rate of reduction or exemption (D).

Covered premium amount (A x B/C)
A. Premium amount for 2022 calculated for all insured persons belonging to the same household
B. Amount of income in 2021 related to business income, etc. expected to decrease for the main breadwinner of the household (if there are two or more types of business income, etc. expected to decrease, the total amount) (*9)
C. Total amount of income in 2021 calculated for the main livelihood supporter of the household and all insured persons belonging to the household (*5) (*9)

*9 If B or C is "0 yen or less" , this exemption does not apply.

Reduction rate (D)

Total amount of income in 2021 of the main livelihood supporter of the household

Reduction rate (D)
In the case of business abolition or unemployment ten tenths
3 million yen or less ten tenths
4 million yen or less eight tenths
5.5 million yen or less six tenths
7.5 million yen or less four tenths
10 million yen or less two tenths

Note 1) If it falls under exemption reason 2 and the reason for the decrease in income is the abolition of business, etc. due to the influence of an infectious disease or unemployment, the exemption rate will be 10% regardless of the total amount of income in 2021. will be 10 of

Please refer to whether you are eligible for this exemption

Documents to be submitted

(1) Application form for exemption from medical insurance premiums for the latter-stage elderly (created for each insured person)

(2) Attachments

(Make one pair per household. A copy is fine. Attached documents cannot be returned.)
Exemption reason 1 (I know it's a new coronavirus infection) death certificate, doctor's note
Exemption reason 2

Documents for the following A to F (if E and F are applicable)
A. Income/income status table for main livelihood maintenance of the household*
B. Declaration forms for various benefits, etc.*
(If you received a taxable benefit, you will also need proof of that.)
C. Documents that show the income of the main livelihood supporter of the household in 2021 (copy of final tax return, withholding certificate (for salary income only), etc.)
D. Documents that show the estimated income of the main livelihood supporter of the household in 2020 (passbook, business balance book, pay statement, etc.) By checking the situation for about three consecutive months, to determine the income situation in
E. In the case of discontinuation of business, unemployment, etc., documents that can prove the date (certificate of separation from employment, notice of dismissal, certificate of qualified recipient of employment insurance, copy of notification of business discontinuation (with the receipt stamp of the tax office), etc.)
F. If there is an amount to be compensated by insurance money or compensation for damage, a document that shows it (insurance contract, etc.)


*When applicable to exemption reason 2

Application method

To prevent the spread of infection, please send the application by mail.
Please mail the above "documents to be submitted" to "Latter-stage Elderly Insurance Premiums Section, National Health Insurance and Pension Division, 6-12-1 Toyotamakita, Nerima-ku, 176-8501".

Application period

Application period From July 19, 2022 to March 31, 2023 (must arrive)

others

  • Regarding income and income in the 3rd year of Reiwa, if the main livelihood supporter of the household and the insured person of the medical insurance for the elderly aged 75 or over have not filed the necessary final tax return, it is not possible to judge the exemption or exemption. Please apply for exemption after the declaration.
  • About the right or wrong of exemption, the Tokyo Metropolitan Union of Medical Care for the Advanced Elderly (external site) Open in new window. examines and notifies you of a reduction or exemption decision notification or a reduction or exemption rejection notification. Please note that it may take some time to decide whether or not to grant a reduction or exemption depending on the status of your application.
  • If the premiums you have already paid are refunded as a result of the application of reduction or exemption, we will send you a refund notice about 1-2 months after the reduction or exemption is decided. However, if there is an unpaid amount that has passed the payment deadline, it will be appropriated there.
  • Regarding long-term care insurance premiums for first insured persons (aged 65 and over), there is a system of reduction or exemption for new coronavirus infections. For more information, please contact the Nursing Care Insurance Division Qualification Premium Section (03-5984-4592).

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inquiry

Citizens Department, National Health Insurance and Pension Division
Phone: 03-5984-4588 (direct) Fax: 03-5984-1212
Send an email to this department

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