- Yokohama-shi Top Page
- Living, procedures
- family register Tax and Insurance
- National Health Insurance
- Premiums
- Explanation of terms related to insurance premiums
The text is from here.
Explanation of terms related to insurance premiums
Last updated on September 10, 2024.
What is the base gross income amount (what is the income amount used to calculate the premium “income amount”)?
Standard gross income amount = gross income amount, etc.-basic deduction of municipal tax (*)
※According to the total income amount of the previous year, it is as follows.
24 million yen or less ... ... ... 430,000 yen
More than 24 million yen and less than 24.5 million yen ... ... ... 290,000 yen
More than 24.5 million yen and less than 25 million yen ... ... ... 150,000 yen
More than 25 million yen ... ... ... 0 yen
The standard gross income amount is the amount of income that is the basis for calculating insurance premiums, and is the amount obtained by subtracting the basic deduction of municipal tax from the total income amount.
Gross income, etc. is the total income, etc. prescribed in Article 314-2, Paragraph 1 of the Local Tax Law, and is the sum of the following 1 to 18 income. It does not include Retirement income.
- Interest income
- Dividend income
- Real estate income
- Business income (operating income, etc.)
- Salary income
- Short-term transferable income for comprehensive taxation
- Long-term transferable income (Note 1)
- Temporary income (Note 1)
- Miscellaneous income (public pension income, etc.)
- Forest income
- Short-term transfer income on land and buildings subject to separate taxation (Note 2)
- Long-term transfer income on land and buildings subject to separate taxation (Note 2)
- (Selected tax return) Dividend income on listed stocks, etc.
- Transfer income, etc. related to general stock
- Transfer income, etc. related to listed stocks
- Miscellaneous income related to futures transactions
- Amount of interest applied to treaties and special interest applied
- Amounts of dividends applicable to treaties and special dividends applicable to treaties
(Note 1) Long-term transfer income and temporary income for the comprehensive tax shall be 1/2.
(Note 2) The amount after the special deduction is applied.
※Please be careful if you file a final tax return based on the transfer income of stocks, dividend income of listed stocks, etc.
What is the total amount of gross income, etc. (What is the amount of income used to determine the reduction of the premium “per capita rate”)?
The total amount of gross income, etc. is the amount of income used to determine the reduction of the per capita premium, and is the sum of the following 1-18 income amounts, which is the tax standard calculated by the method specified in the Local Tax Law, etc. It becomes. In addition, as shown below (Note 2) to (Note 4), some exceptions have been granted.
- Interest income
- Dividend income
- Real estate income
- Business income (operating income, etc.)
- Salary income
- Short-term transferable income for comprehensive taxation
- Long-term transferable income for comprehensive taxation
- Temporary income (Note 1)
- Miscellaneous income (public pension income, etc.)
- Forest income
- Short-term transfer income on land and buildings subject to separate taxation (Note 2)
- Long-term transfer income on land and buildings subject to separate taxation (Note 2)
- (Selected tax return) Dividend income on listed stocks, etc.
- Transfer income, etc. related to general stock
- Transfer income, etc. related to listed stocks
- Miscellaneous income related to futures transactions
- Amount of interest applied to treaties and special interest applied
- Amounts of dividends applicable to treaties and special dividends applicable to treaties
(Note 1) Long-term transfer income and temporary income for the comprehensive tax shall be 1/2.
(Note 2) The amount before the special deduction is applied.
(Note 3) The employer's (blue) blue full-time employee salary or business employee deduction paid to the full-time business employee is regarded as the employer's income, and (blue) there is no salary paid by the employer by the full-time business employee. Calculate assuming.
(Note 4) If a person aged 65 or older (as of January 1) has income from public pension, etc., the amount obtained by deducting 150,000 yen separately from the tax law's public pension is calculated as the amount of income related to public pension, etc.
Specified same household members are those who have transitioned from the National Health Insurance to the Medical System for the Elderly, and who continue to belong to the same household after becoming insured under the Medical System for the Elderly.
However, if the head of the household is changed or you are no longer a member of the household, you will no longer be a member of the specified same household.
Inquiries to this page
◆If you have any questions about the procedure, please contact your ward office Insurance and Pension Division.
Tsurumi Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-510-1807
Phone: 045-510-1807
Fax: 045-510-1898
E-Mail address [email protected]
Kanagawa Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-411-7124
Phone: 045-411-7124
Fax: 045-322-1979
E-Mail address [email protected]
Nishi Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-320-8425、045-320-8426
Phone: 045-320-8425、045-320-8426
Fax: 045-322-2183
E-Mail address [email protected]
Naka Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-224-8315、045-224-8316
Phone: 045-224-8315、045-224-8316
Fax: 045-224-8309
E-Mail address [email protected]
Minami Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-341-1126
Phone: 045-341-1126
Fax: 045-341-1131
E-Mail address [email protected]
Konan Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-847-8425
Phone: 045-847-8425
Fax: 045-845-8413
E-Mail address [email protected]
Hodogaya Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-334-6335
Phone: 045-334-6335
Fax: 045-334-6334
E-Mail address [email protected]
Asahi Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-954-6134
Phone: 045-954-6134
Fax: 045-954-5784
E-Mail address [email protected]
Isogo Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-750-2425
Phone: 045-750-2425
Fax: 045-750-2545
E-Mail address [email protected]
Kanazawa Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-788-7835、045-788-7836
Phone: 045-788-7835、045-788-7836
Fax: 045-788-0328
E-Mail address [email protected]
Kohoku Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-540-2349
Phone: 045-540-2349
Fax: 045-540-2355
E-Mail address [email protected]
Midori Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-930-2341
Phone: 045-930-2341
Fax: 045-930-2347
E-Mail address [email protected]
Aoba Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-978-2335
Phone: 045-978-2335
Fax: 045-978-2417
E-Mail address [email protected]
Tsuzuki Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-948-2334、045-948-2335
Phone: 045-948-2334、045-948-2335
Fax: 045-948-2339
E-Mail address [email protected]
Totsuka Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-866-8449
Phone: 045-866-8449
Fax: 045-871-5809
E-Mail address [email protected]
Sakae Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-894-8425
Phone: 045-894-8425
Fax: 045-895-0115
E-Mail address [email protected]
Izumi Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-800-2425、045-800-2426
Phone: 045-800-2425、045-800-2426
Fax: 045-800-2512
E-Mail address [email protected]
Seya Ward Insurance and Pension Division National Health Insurance Section
Phone: 045-367-5725、045-367-5726
Phone: 045-367-5725、045-367-5726
Fax: 045-362-2420
E-Mail address [email protected]
Insurance and Pension Division, Health and Social Welfare Bureau Life and Welfare Department
Phone: 045-671-2422
Phone: 045-671-2422
Fax: 045-664-0403 (For inquiries regarding procedures, please contact the ward office above)
E-Mail address [email protected]
Page ID: 907-899-483
