About income index

　From fiscal 2024, a partial change was made to the total amount of income for municipal tax taxpayers for calculating Long-term Care Insurance Premium (the tax reform applied from fiscal 2021 was abolished).

　In local tax calculation, the deduction for employment income and deductions for public pensions decreased by 100,000 yen each from FY2021, and the basic deduction increased by 100,000 yen.
　The total amount of income used in the calculation of the Long-term Care Insurance Premium and the determination of the user's burden ratio was affected by the reduction of deductions for employment income and deductions for public pensions, etc., and the increase in basic deductions was not affected. Therefore, the Nursing Care Insurance Law Enforcement Order set the total amount of income used on the The Long-term Care Insurance so that it was not affected by various deductions.
　The total income used in the The Long-term Care Insurance was calculated by deducting special deductions for short-term and long-term transferable income related to the sale of land and buildings, taking into account the effects of the revision of deductions for public pensions, etc. from the total income under the tax law.

※Some high-income earners may increase their income and increase the premium stage even though their income has not changed due to the upper limit of employment income deductions and public pension deductions. .

●How Long-term Care Insurance Premium calculates the amount of income for calculation (FY2021-FY2023)
・2nd to 6th stages (tax-exempt persons)
　(Total income - miscellaneous income related to public pension, etc.) + Public pension income
・After the 7th stage (taxpayer)
　Total income

　Regarding the “total income amount” used by the person from the 7th to 19th stages, which is the taxable layer of municipal tax, the response to “considering the impact of reviewing deductions such as public pensions” will be terminated. Therefore, for salary and pension income earners, even if the income is the same as the previous year, the income used for calculating premiums may increase.
　On the other hand, with regard to the “other total income amount” used by the individual from the second stage to the sixth stage of municipal tax exemption, measures will continue to be taken into account the impact.
　In addition, we will continue to take measures to consider the impact of the “total income amount” used for the user burden ratio. As a result, even if the term "total income amount" is the same according to laws and regulations, the content differs between the insurance premium in the taxable layer and the user burden ratio.
　Therefore, as Motoichi, we use notation "income amount for premium calculation" about premium of taxable layer while using total income amount used for user burden ratio as it is.