～ National Health Insurance Tax ～■What is National Health Insurance ( NHI )Every resident of Japan has the obligation to subscribe for either one of the public health insurance
programme that allow them to be ready for illnesses and injuries at any time. (Universal Public InsuranceSystem) Japan’s National Health Insurance (NHI) is supported by regular NHI tax contributions from NHI
members. NHI helps members pay part of the incurred medical costs from the tax pool.

■Who pays NHI TaxAs NHI is subscribed on a household basis, the householder is responsible for paying NHI Tax. Even if the householder isa member of Employees’ Health Insurance (EHI) programme instead of NHI programme, he/she is still responsible for paying
the NHI Tax if any other member of the household is an NHI member. In this case, the householder is called a fictitious
householder that the income of the fictitious householder does not include into the calculation of NHI Tax. However, thoseincomes are taken into account for calculating NHI Tax reduction.

■Calculation of Annual NHI Tax Rate
NHI Tax is calculated as shown below. ⒷSupport to latter stage elderly portion is a fund established in FY 2008 to support
the Latter–stage elderly medical care system, which is levied on all NHI members who are under 75-year-old. ⒸNursing careportion applies to NHI members between 40 and 64-year-old;

Tax rate of FY 2024
ⒶMedical care

ⒷSupport to latterⒸNursing care(basic) portion

stage elderly portion

portionLast year’s annual income

５．００％

３．２０％

２．２０％

NHI member\１７，９００\１１，３００\１０，４００in a household\１５，８００\９，０００\６，６００Maximum tax amount\６５０，０００\２４０，０００\１７０，０００

Contents
Income portion
Per-capita portion
Household Portion

A certain % ofAmount perMaximum amount

NHI Tax is calculated on a yearly basis from April to March.
Annual NHI Tax= Ⓐ + Ⓑ + Ⓒ ※(rounding Ⓐ,Ⓑ&Ⓒ down individually to the nearest hundred)

A Calculation of Medical care (basic) portion = ① + ② + ③（Max. amount: ¥650,000）○① ¥Incomeportion = 【Income of each working NHI member － ¥430,000 】× 5.00%② Per-capita portion = Number of NHI member in the household × ¥17,900③ Household portion =Each household ¥15,800Ⓑ Calculation of Support to latter stage elderly portion= ① + ② + ③（Max. amount: ¥240,000）① Incomeportion = 【Income of each working NHI member － ¥430,000 】× 3.20%② Per-capita portion = Number of NHI member in the household ×¥11,300③ Household portion =Each household ¥9,000Ⓒ Calculation of Nursing care portion = ① + ② + ③（Max. amount: ¥170,000）① Income portion =【Income of each working NHI member (age 40 to 64) －¥430,000 】×2.20%② Per-capita portion = Number of NHI member in the household (age 40 to 64) ×¥10,400③ Household portion =A household includes NHI members between age 40 and 64 ¥6,600

NHI Tax will be re-calculated if you make changes in last year’s annual income; or to join or to withdraw from NHI in themiddle of fiscal year. The calculation is on a monthly base for the latter case.
◇To join・・・Tax to be paid is from the month you join until March of next year
◇To withdraw・・・Tax to be paid is until one month before your withdrawal

For those who withdraw from NHI due to the subscription of Employees’ Health Insurance (EHI) may be required to pay forthe month of or one month after your withdrawal even if NHI Tax is on a monthly base. Please note that each installment ofNHI Tax does not reflect the tax of the month of the deadline for payment.

Please don’t forget to file a notification of withdrawal from NHI at the village office if you have subscribed EHI■About NHI Tax reduction
If the total annual income of the previous year of all NHI members in a household is lower than the reference standards asshown below, per-capita portion and household portion may be reduced.
Please note that the reduction will not be approved if the total annual income cannot be confirmed.
Tax Exemption for Prenatal and Postpartum Women Expecting a Childbirth
National Health Insurance members who are about to give birth are exempted from National Health Insurance tax for fourmonths before and after childbirth (six months in the case of multiple births).
The term "childbirth" in this exemption system refers to deliveries of 85 days (4 months) or more of age and includes stillbirths,
miscarriages (including artificial abortions), and premature births. The exemption period is from the month before the due date(three months before the due date in the case of multiple pregnancies) to the month following the due date.

Reduction for Children
In order to reduce the economic burden on households raising children, 50% of per-capita portion on *children under sixyears old in all households enrolled in the NHI program will be reduced from April2022.
*Children who born after April 2nd,2018

If total annual income of the previous year of all NHI members in a household is lower than the reference standards and percapita portion and household portion is reduced, 50% of the basic reduction rate will be added to the reduced rate after adaptation.
Redution
Rate

Reduction Rateunder 6years old
85 %Standard of Income

Total income of household is lower than basic deduction amount (¥430,000) + ¥100,000
×(Employment income earner－1)
75%
Total income of household is lower than basic deduction amount (¥430,000) + ¥295,000
50 %×(number of insured person)+ ¥100,000×(Employment income earner－1)
60%
Total income of household is lower than basic deduction amount (¥430,000) + ¥ 545,000
20 %×(number of insured person) +¥100,000×(Employment income earner－1)
N/A50%
Other than those listed abave○Total annual income of a household includes different kinds of income such as forestry income and capital gains (before special deduction) of
all NHI members in the household. In addition, the income of householder will be taken into account for judging a tax reduction, even if thehouseholder is not an NHI member. In other words, the total annual income of household does not equal the amount shown on the taxable
income notification and so forth.
○If you have been receiving the benefit of special reduction for family workers, it will also be taken into account for the judgment of NHI tax
reduction.
〇The number of employment income earners means the total of certain employment income earners (whose salary income ismore than 550,000 yen) and pensioners (whose pension income is more than 600,000 yen who are under age 65, or over age 65 whose pension
income is more than 1,250,000 yen). However, "100,000 yen × (Employment income earners - 1)" only applies when the number of
employment income earners are more than two.
○Employment income earners are defined as those who receive a certain amount of salary income and public pension(includes national pension,
employees’ pension and company pension plan, etc.
○The member includes those who have shifted being insured by latter stage elderly portion from being insured by the National health insurance
in the same household.
70 %○NHI tax reduction qualification may be extended for the remaining NHI members of a household for a certain period, even ifa member of the same household has withdrawn from NHI and subscribed latter-stage elderly medical care system. The
reduction rates are different according to the household structure.
○A dependent (age 65 or above), who becomes a NHI member because of the supporter has withdrawn from Employee’s healthinsurance and subscribes Latter-stage elderly medical care system, may be qualified for a tax reduction.
○A reduction system is available for those who lost their jobs because of being fired・bankruptcy or restructuring of the company.

Please contact the Resident Division if you consider yourself qualified■Payment
Ordinary Collection －To pay with the payment slip in cash/bank account transfer/Online payment
Special Collection －Automatic withdrawal from pension◆Ordinary Collection
There is a total of 10 installments from June (1st) to March (10th) for Ordinary collection.

Deadline of each installment of FY 2024 (For Ordinary Collection)
Account Period DueDate
Account
Period DueDate
Transfer
Transfer①
July 1
June 25⑤
Oct 31
Oct 25②
July 31
July 25⑥Dec 2
Nov 25③Sep 2Aug 26⑦Dec 25
Dec 25④
Sep 30
Sep 25⑧Jun 31Jun 27

PeriodDueDate⑨⑩⑪

Feb 28
Mar 31
Apr 30Account
TransferFeb 25
Mar 25
Apr 25※The number of installments may be different for those who join or withdraw of NHI in the middle of the fiscal year.

If you have applied for automatic withdrawal for NHI Tax, the premium will be withdrawn from your bank accounton the due date. Please confirm the balance of your account by the day before the due date. In case your balance is insufficientfor the withdrawal, a second withdrawal will be made around the 10th of next month. However, if the premium is unable towithdraw for the second time, a reminder and a payment slip will be sent that you are required to pay the overdue tax in cash.

◆Special Collection
Special Collection only applies on the household which all NHI members are age 65-74 and fulfills all other specificrequirements. In brief, Special Collection is a system to withdraw NHI Tax from the monthly pension benefits.
Notification will be sent to you before the Special Collection starts if applicable.

[ Contact For Inquiries ] Hakuba Village Taxation Division 〒399-9393 7025 Hokujo Hakuba Kitaazumi Nagano Japan
Tel:＋81-261-85-0712（direct）Fax: +81-261-72-7001 Email: zeimu@vill.hakuba.lg.jp