About procedure of reduction of taxes of long-term care insurance premium by influence of new coronavirus infectious disease

Category 1 insured persons (persons aged 65 and over) who meet the requirements, such as when the income of the main livelihood has decreased by a certain amount due to the impact of the new coronavirus infection, can apply for long-term care insurance premiums (hereinafter “insurance premiums”) ) may be reduced or exempted.

Please read the following information and submit the required documents if you are eligible for the exemption. Submission of documents is required even if the first insured person of the same household is eligible for exemption.


Those eligible for exemption

1.Those who have lost the main livelihood supporter of the household or suffered a serious injury or illness (hospitalization or treatment for one month or more) due to the new coronavirus infection.

2. Due to the impact of the new coronavirus infection, the business income, etc. (business income, agricultural income, real estate income, forest income, salary income) of the main livelihood maintainer of the household is expected to decrease, and all the following three requirements are met. applicable person

(1) The amount of business income (subject to taxation paid by the national or prefectural government) in the previous year (hereinafter referred to as the "previous year") of insurance premiums subject to reduction or exemption for any decrease in business income, etc. A decrease of 30% or more is expected compared to the amount excluding various benefits, etc.

(2) The total amount of "previous year's income other than income related to business income that is expected to decrease" is 4 million yen or less.

(3) "Previous year's income related to business income that is expected to decrease" and "Previous year's total income amount" must not be 0 yen or negative.

(Note) The main livelihood supporter is the person who mainly maintains the household's livelihood, and as a general rule, must be in the same household as the insured person who is eligible for reduction or exemption of insurance premiums.

Insurance premiums eligible for exemption

1.Insurance premiums for FY2022

From April term to March term (1st term to 6th term in case of special collection)

2.Insurance premiums for 2021

From April term to March term (1st term to 6th term in case of special collection)

(Note) Demand letters, notices, etc. that have a deadline for payment during the above period are not eligible.

Calculation method of exemption amount

1. Exemption for those eligible for reduction or exemption who have died or suffered a serious injury or illness

2.Those who are eligible for exemption and whose income has decreased will be exempted or exempted .

[Calculation formula] Amount of exemption = Target insurance premium amount (A x B/C) x Exemption rate (D)

But we cannot reduce taxes when main livelihood maintenance person corresponds to the next requirements.

・The income amount of the previous year such as business income that is expected to decrease is 0 yen (including negative)

・The total income amount of the previous year is 0 yen

Calculation of covered insurance premium amount
Covered premium amount = A x B/C
A. Amount of insurance premium for the primary insured person
B. Income amount of the previous year related to business income, etc. expected to decrease for the main livelihood supporter of the household to which the first insured person belongs (if there are two or more business income, etc. expected to decrease, the total amount)
C. Total income amount of the previous year of the main livelihood supporter of the household to which the first insured person belongs
Exemption rate standard
Total income amount of the household's main livelihood supporter in the previous year Percentage of reduction or exemption (D)
When it is 2.1 million yen or less ten tenths
When it exceeds 2,100,000 yen eight tenths
(Note) In the case of abolishment of business, etc., or unemployment of the main livelihood supporter of the household, all applicable insurance premiums are exempted regardless of the total income amount of the previous year.

Application method

1. Application by telephone or electronic application

We will send you the application documents, so please return them in the enclosed self-addressed envelope.

If you would like to apply electronically, please click here a new window will open

2. Application by downloading application documents

Please print out the application form from the attached file below, fill in the necessary information, and mail it to the Nursing Care Insurance Division along with the attached documents.

Documents to be submitted

1. Setagaya Ward Nursing Care Insurance Fee Reduction/Exemption Application Form (1 sheet per person)

2. Income report (for main livelihood supporters)

3. Copy of long-term care insurance certificate or long-term care insurance contribution ratio certificate

4. Attached documents (documents proving income status, etc.)

(1) The main livelihood supporter died or suffered a serious injury or illness.

Documents that show that you have been affected by the new coronavirus infection, such as a medical certificate from a doctor

(Note) If there is no description about the impact of the new coronavirus infection, it will not be eligible for reduction or exemption.

(2) The income of the main livelihood supporter is expected to decrease.

When applying for 2022

(1) Documents that can be confirmed that business income, etc. is expected to decrease in 2022

→Copies of pay slips, income and expenditure ledger related to business income, passbooks, etc.

(2) Documents that can confirm your income and income in 2021

→Copies of pay slips, tax withholding slips, tax returns, etc.

When declaring for 2021

Documents that can confirm income during 2020 and 2021

→Copies of pay slips, tax withholding slips, tax returns, etc.

When the main livelihood maintainer abolishes the business or becomes unemployed

A document that shows that the business has been discontinued and unemployed due to the spread of the new coronavirus infection

→Copies of business discontinuation notification, resignation notification, retirement certificate, employment insurance recipient qualification certificate, etc.

Application deadline

March 24, 2020 (Friday)

(Note) The application deadline is subject to change.

Flow after exemption decision

1. If you have already paid the premium after the exemption

We will send you a refund notice. Please fill in the necessary information on the enclosed "Refund Request Form and Account Transfer Request Form" and return it in the enclosed self-addressed envelope.

Those paying by special collection (withholding from pension)

After confirming the payment from the Pension Service, we will send you a refund notice.

Those who pay by ordinary collection (payment by payment slip or bank transfer)

If the payment is confirmed after the exemption decision date (it takes about 10 days for the information to arrive at Setagaya City after payment), we will send you a refund notice later.

2. If you still need to pay premiums after the exemption

Please use the enclosed payment slip to pay your insurance premiums after reduction or exemption.

3. About payment in 2023

If you are currently under special collection, you may be asked to pay your insurance premiums for fiscal 2023 by ordinary collection, but after about one year, it will automatically switch to special collection.

Notes

  • We plan to send you a notification of the screening results in about two months after receiving the application documents.
  • If it turns out that the application differs from the facts or is false, we may cancel the reduction or exemption decision.
  • If you have not paid your insurance premiums that are due between the time you apply for a reduction or exemption and the decision is made, we will send you a reminder letter and a notice in accordance with laws and regulations. We apologize for the inconvenience, but please understand.

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Related Links

Inquiries about this page

Long-Term Care Insurance Division Qualification Premium Section

telephone number 03-5432-2643

facsimile 03-5432-3042

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