Income indices

　From 2024, a partial change has been made to the total amount of income for the calculation of Long-term Care Insurance Premium for municipal tax (the tax reform that had been applied since fiscal 2021 has been abolished).

　In local tax calculation, deductions for employment income and public pension deductions have been reduced by 100,000 yen each from FY2021, and the basic deduction increased by 100,000 yen.
　The total amount of income used for calculating the Long-term Care Insurance Premium and determining the ratio of the user's burden is affected by the reduction in employment income deductions and deductions for public pensions, etc., and the increase in basic deductions is not affected. Since the income of the insured has not changed, the Nursing Care Insurance Law Enforcement Ordinance has set the total amount of income used on The Long-term Care Insurance to prevent various deductions.
　The total income used in 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 impact of the review of deductions for public pensions.

※Some high-income earners may increase their income despite the fact that their income has not changed due to the upper limit on employment income deductions and public pension deductions have been set. .

●How to calculate the amount of income for Long-term Care Insurance Premium (FY2021 through FY2023)
・Phase 2 to 6 (non-taxable persons)
　(Total income - miscellaneous income related to public pension, etc.) + Public pension
・Stage 7 or later (taxpayer)
　Total income

　Regarding the “total income amount” used by the person from the 7th to 19th stages, which is the municipal tax taxable level, the response to “considering the impact of reviewing deductions for 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 to calculate insurance premiums may increase.
　On the other hand, with regard to the “other total income amount” used by the individual from the second to sixth stages of municipal tax exemption, measures will be continued to take into account the impact.
　Regarding the “total income amount” used for the user burden ratio, measures will continue to take into account the impact. As a result, even if the word "total income amount" is the same in law, the contents differ depending on the insurance premium and the user burden ratio in the taxable layer.
　Therefore, as Motoichi, we use notation called "income amount for premium calculation" about premium of taxable person while keeping total income amount to use for user burden ratio as it is.