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

For children in the 0-2 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).

Based on the municipal tax amount of the paid guardian and his / her spouse, "burden classification hierarchy (A to D27)", "childcare required amount (standard time / short time)", "sibling classification (first child to third child) * ”, And other household conditions (single-parent households, foster parents, family homes, etc.).
※Please refer to "About multi-child reduction of usage fee (childcare fee) (sibling division)" for multi-child reduction of usage fee (sibling division).
・Each facility determines the actual cost burden such as excursions.
・Lunch fees (staple food and side meal costs) are 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 excursions.
・Extended childcare fees are not included in the usage fee.

When the burden category based on the municipal tax amount corresponds to "C, D1 to D5", households corresponding to single-parent households, etc. have the burden category E hierarchy (in the case of C level → E0 hierarchy, D1 to D5 hierarchy → E1 to E5 hierarchy).
■"Single-parent households, etc."…
Single-parent households (mother and child, father and son households, widow (husband) who support elementary school studenｔ), households with persons who have received a certificate of the physically handicapped, a nursing notebook (love notebook), or a health and welfare notebook for the mentally handicapped, and households with recipients of Disability Basic Pension, etc. in elementary school studenｔ and National Pension Plan (Kokumin Nenkin), which are eligible for special Child Raising Allowance.

Information on usage fees for 2024 (April 2024 version) (PDF: 345KB)
Information on usage fees for 2024 (September 2024 version) (PDF: 376KB)

2023 usage fee table (until August 2024) (PDF: 385KB)
2024 usage fee table (from September 2024) (PDF: 354KB)

The usage fee will be announced in the usage fee decision letter after the usage fee for nursery schools has been determined.
We cannot guide before use decision, but municipal tax, etc. ※Click here if you want to check the approximate (approximate) yourself.→
Please refer to (Estimation of usage fee) (PDF: 876KB).
※Municipal tax amount is listed in "municipal tax, prefectural tax amount decision letter of advice" issued around June every year. You can also check the taxation certificate (application for grant at the Tax Division and the administrative service corner) and the personal residence tax calculation simulation (estimation of tax amountTax Division,Finance Bureau).

Of the meal fee (lunch fee), there is an exemption system for side meal costs (side dishes and snacks).
"Households with an annual income of less than 3.6 million yen *" "Children after the third child (sibling category)", social security households, households exempt from municipal tax, and foster parents / family homes are exempt from the burden of side meals.
※Households with an annual income of less than 3.6 million yen…Households of households with a municipal tax income rate of 57,700 yen or less (77.100 yen or less for single-parent households, etc.)

• It is determined based on the sum of the municipal tax income percent (* 1) of the payment certified guardian and his / her spouse (hereinafter referred to as "guardian").

[Computational formula]

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

※We use "municipal tax income percent" before receiving application of tax credit * concerning 1 mortgage loan or oldness and 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 for housing loans, dividend credits, donation tax credits, foreign tax credits, deductions for dividends or transfer income credits for stocks, etc.

※2 Tax sources have been transferred from prefectures to government-designated cities since FY2018, and the municipal tax rate has been changed from 6% to 8%, but the usage fee will be used as before using the old tax rate (6%). Calculate.

• If the municipal tax (income rate / per capita rate) of the certified parent and his / her spouse (father or mother in the case of a single parent) is exempt from tax, living together's dependents (grandparents, etc.) may be added to the calculation. May be
• If the municipal tax has not been declared or there is no submission of proof materials to be confirmed, the burden classification hierarchy will be the highest hierarchy (D27).
• If you have overseas income, you will be determined by summing up domestic and overseas income. If you have overseas income or do not have municipal tax information due to overseas residence, etc., you will need to submit an “Overseas Income Declaration Form” and proof of income and deductions during the overseas working period.

Overseas income report (PDF: 341KB) ← You can download the style.

• About the fee for use from September, Reiwa 6 to August, Reiwa 7, we calculate with municipal tax after fixed amount tax reduction.

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

If you enter or leave the park in the middle of the month, the number of days will be calculated according to the number of days you have enrolled.

Percentage = monthly amount x number of days enrolled / 25 days (rounded down to less than 10 yen)

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

Loss of employment, etc. ※The usage fee may be reduced if the applicable conditions are met, such as when it is difficult to pay the usage fee due to a significant change in the economic power of the household due to a disaster, or when the house is damaged. For more information, please consult with the ward office Children and Families Support Division of the ward where the facility or business is located.
※Childcare leave, Retirement, job change, etc. are not eligible.

For social security households, we provide up to 2,700 yen per month for daily necessities and stationery used for daily education and childcare. Parents should bear the amount obtained by subtracting the amount borne by the city from the amount that should be originally collected when facilities and businesses collect expenses.

Expenses vary depending on the facility / business, so please consult with the facility / business you use for details.

Please contact your ward office Children and Families Support Division.
(If you are already using a nursery school, please contact the ward office Children and Families Support Division of the ward where the nursery school is located.)