Glossary descriptions of insurance premiums

Base gross income amount = gross income amount, etc.-Basic deduction of municipal tax (*)

※The following are as follows according to the total income amount of the previous year.

24 million yen or less ... ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ 430,000 yen

More than 24 million yen and less than 244.5 million yen ... ・ ・ ・ ・ ・ ・ ・ ・ 290,000 yen

More than 24.5 million yen and less than 25 million yen ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・

Over 25 million yen ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・

The base gross income amount is the amount of income that is the basis for calculating the insurance premium, and is the amount obtained by subtracting the basic deduction of municipal tax from the gross income amount.
Gross income, etc. is the total amount of income, etc. prescribed in Article 314-2, Paragraph 1 of the Local Tax Law, and is the sum of the following income amounts from 1 to 18. Retirement income is not included.

1. Interest income
2. Dividend income
3. Real estate income
4. Business income (operating income, etc.)
5. Salary income
6. Short-term transfer income for comprehensive taxation
7. Long-term transfer income for comprehensive taxation (Note 1)
8. Temporary income (Note 1)
9. Miscellaneous income (such as public pension income)
10. Forest income
11. Short-term income pertaining to land, buildings, etc. subject to separate taxation
12. Long-term transfer income on land and buildings subject to separate taxation (Note 2)
13. Dividend income on listed stocks (selected separate taxation)
14. Transfer income, etc. related to common stock
15. Transfer income, etc. related to listed stocks
16. Miscellaneous income related to futures transactions
17. Amount of interest to the Convention and Special Interest Interest Rate
18. Amount of dividends applicable to the Convention and Specially Dividends

(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 transfer income of stocks or dividend income of listed stocks, etc.

The sum of the gross income amount, etc. is the amount of income used to determine the reduction of the per capita premium amount, and is the sum of the following income amounts from 1 to 18 that will be the tax base calculated by the method specified in the Local Tax Law, etc. It becomes. In addition, as shown in (Note 2) to (Note 4), some exceptions are permitted.

1. Interest income
2. Dividend income
3. Real estate income
4. Business income (operating income, etc.)
5. Salary income
6. Short-term transfer income for comprehensive taxation
7. Long-term transfer income for comprehensive taxation
8. Temporary income (Note 1)
9. Miscellaneous income (such as public pension income)
10. Forest income
11. Short-term income pertaining to land, buildings, etc. subject to separate taxation
12. Long-term transfer income on land and buildings subject to separate taxation (Note 2)
13. Dividend income on listed stocks (selected separate taxation)
14. Transfer income, etc. related to common stock
15. Transfer income, etc. related to listed stocks
16. Miscellaneous income related to futures transactions
17. Amount of interest to the Convention and Special Interest Interest Rate
18. Amount of dividends applicable to the Convention and Specially Dividends

(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 salary of the blue full-time employee paid by the employer to the (blue) business full-time employee is regarded as the employer's income, and (blue) business full-time employee has no salary paid by the employer. Calculate as
(Note 4) If a person 65 years of age 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 official pension deduction under the tax law shall be calculated as the amount of income pertaining to the public pension, etc.

Specified same household members are those who have transitioned from the National Health Insurance to the Medical System for Elderly Seniors and who continue to belong to the same household after becoming insured under the Medical System for Elderly Senior Citizens.
However, if the head of household is changed or is no longer a member of the household, you will no longer be a member of the same household.