How to determine usage fees (childcare fees) and how to exempt side meal costs

For children in the 0 to 2 year old class, a part of the cost of operating a nursery school is calculated as the user's burden (hereinafter referred to as the usage fee).

"Budden classification hierarchy (A to D27)" based on the municipal tax amount of the benefit authorization guardian and their spouse's municipal tax, etc. ) * ", And other household status (single-parent households, foster parents, family homes, etc.).
※Please refer to "About reduction of multi-child use fee (childcare fee) (sibling classification) (sibling classification) of usage fees (sibling classification).
・Each facility determines the actual cost of travel expenses, such as travel expenses.
・Lunch fee (staple meal cost and side meal cost) is included in the usage fee.
・Extended childcare fees are not included in the usage fee.

The usage fee is free (free of charge for early childhood education and childcare).
・Each facility determines the actual cost burden such as school lunch fees and travel expenses.
・Extended childcare fees are not included in the usage fee.

When the burden classification by the municipal tax amount corresponds to "C, D1 to D5", households corresponding to single-parent households, etc., the burden classification is E-tier (in the case of C-level → E0 hierarchy, D1-D5 hierarchy → E1) ~ E5 hierarchy).
■What is "single-parent households, etc."…
Single-parent households (mother and child, father-child households, widows (husbands) who support elementary school studenｔ), households with persons who have been issued a certificate of the physically handicapped, a nursing notebook (love notebook), or a health and welfare notebook forelementary school studenｔ andNational Pension Plan (Kokumin Nenkin)Disability Basic PensionChild Raising Allowance, etc.

Information on Usage Fees for FY2023 (September 2023 Edition) (PDF: 336KB)
Information on usage fees for fiscal 2024 (April 2024 version) (PDF: 345KB)

FY2023 Usage Charges Table (until August 2024) (PDF: 385KB)
2024 Usage Fee Table (From September 2024) (PDF: 389KB)

The usage fee will be announced in the usage fee decision letter after the usage fee for the nursery school has been determined.
We cannot guide before use decision, but municipal taxes ※If you want to check your own estimates (approximate) based on your own.
Please refer to here (about estimate of usage fee) (PDF: 823KB).
※The municipal tax amount is listed in the “Municipal Tax / Prefectural Tax Tax Amount Decision Notice” issued around June every year. You can also check the approximate tax certificate (application for grant at the Tax Division or the Administrative Service Corner) and the simulation of personal residence tax (estimation of tax amount and tax on tax return preparation) (creation: Finance Bureau Tax Division).

Of the meal fee (lunch fee), there is an exemption system for side meal costs (side dish / snack fee).
social security households, households exempt from municipal tax, and foster parents and family homes are exempt from the burden of side meal costs.
※A household with an annual income of less than 3.6 million yen…Households with a municipal tax income rate of 57,700 yen or less (for single-parent households, etc. only)

• It is determined based on the sum of the municipal tax income percent (* 1) of the benefit authorization guardian and the spouse (hereinafter referred to as the guardian).

[Calculation]

(Total income amount (total income amount, etc.))-Income deduction) x Municipal tax rate (6% (* 2))-Adjustment deduction-Amount adjustment measures for income percent

※We use "municipal tax income percent" before receiving application of tax credit * concerning mortgage or hometown tax payment. Therefore, the municipal tax (income percent) actually paid and the amount of income percent used to calculate usage fees may differ.

＊Special tax credits such as housing loans, dividend credits, donation tax credits, foreign tax credits, dividend credits or stock transfer income deductions, and dividend credits

※2 Tax sources were transferred from prefectures to government-designated cities from FY2018, and the tax rate for municipal tax was changed from 6% to 8%. Calculate.

• If the municipal tax (income rate / per capita rate) of the benefit authorization guardian and his / her spouse (father or mother in the case of a single parent) is exempt, living together's dependents (grandparents, etc.) are included in the calculation. May be.
• If you have not yet declared municipal tax or if there is no submission of proof materials to be confirmed, the burden classification hierarchy will be the highest level (D27).
• If there is overseas income, the sum of domestic and foreign income is determined. If you have overseas income or do not have municipal tax information due to overseas residence, etc., you will need to submit an “Overseas Revenue Declaration Form” and certificates such as income and deductions during the overseas working period.

Overseas income report (PDF: 319KB) ← You can download the form.

In accordance with the determination of the municipal tax amount (May to June every year), the exemption of usage fees and side meal costs will be updated in September every year.

If you enter and leave in the middle of the month, the prorated calculation will be based on the number of days you have been enrolled according to the number of days you are enrolled.

Estimated amount = monthly x number of days of enrollment ÷ 25 days (rounded down to less than 10 yen)

Even if you enter in the middle of the month, if the day you enter on the way is the first opening day of the month, it is assumed that you entered on the first day of the month and will not be calculated on a prorated basis. Similarly, even if you leave in the middle of the month, if the leave date is the last opening date of the month, it is assumed that you have left on the last day of the month and will not be calculated on a prorated basis.
※If you take a break due to illness, etc., the usage fee will not be prorated.

Unemployment, etc. ※If the economic power of the household changes significantly, making it difficult to pay the usage fee, or when the house is damaged due to a disaster, the usage fee may be reduced if the applicable conditions are met, such as when the house is damaged by a disaster. For more information, please contact the ward office Children and Families Support Division.
※Childcare leave, personal reasons, Retirement, job change, etc.

For social security households ("Exemption (A)" among those who are exempt from side meal expenses, "Exemption (A)" or the user's burden classification is "A hierarchy") It is system that city bears some expense. The upper limit is 2,700 yen per month for teaching materials, event fees, etc. (certified No. 1-3).

Please contact the Children and Families Support Division of your ward or the ward where the facilities and businesses are located.