Explanation of terms related to insurance premiums

Standard gross income amount = gross income amount, etc.-basic deduction of municipal tax (*)

※According to the total income amount of the previous year, it is as follows.

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

More than 24 million yen and less than 24.5 million yen ... ... ... 290,000 yen

More than 24.5 million yen and less than 25 million yen ... ... ... 150,000 yen

More than 25 million yen ... ... ... 0 yen

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

1. Interest income
2. Dividend income
3. Real estate income
4. Business income (operating income, etc.)
5. Salary income
6. Short-term transferable income for comprehensive taxation
7. Long-term transferable income (Note 1)
8. Temporary income (Note 1)
9. Miscellaneous income (public pension income, etc.)
10. Forest income
11. Short-term transfer income on land and buildings subject to separate taxation (Note 2)
12. Long-term transfer income on land and buildings subject to separate taxation (Note 2)
13. (Selected tax return) Dividend income on listed stocks, etc.
14. Transfer income, etc. related to general stock
15. Transfer income, etc. related to listed stocks
16. Miscellaneous income related to futures transactions
17. Amount of interest applied to treaties and special interest applied
18. Amounts of dividends applicable to treaties and special dividends applicable to treaties

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

The total amount of gross income, etc. is the amount of income used to determine the reduction of the per capita premium, and is the sum of the following 1-18 income amounts, which is the tax standard calculated by the method specified in the Local Tax Law, etc. It becomes. In addition, as shown below (Note 2) to (Note 4), some exceptions have been granted.

1. Interest income
2. Dividend income
3. Real estate income
4. Business income (operating income, etc.)
5. Salary income
6. Short-term transferable income for comprehensive taxation
7. Long-term transferable income for comprehensive taxation
8. Temporary income (Note 1)
9. Miscellaneous income (public pension income, etc.)
10. Forest income
11. Short-term transfer income on land and buildings subject to separate taxation (Note 2)
12. Long-term transfer income on land and buildings subject to separate taxation (Note 2)
13. (Selected tax return) Dividend income on listed stocks, etc.
14. Transfer income, etc. related to general stock
15. Transfer income, etc. related to listed stocks
16. Miscellaneous income related to futures transactions
17. Amount of interest applied to treaties and special interest applied
18. Amounts of dividends applicable to treaties and special dividends applicable to treaties

(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 employer's (blue) blue full-time employee salary or business employee deduction paid to the full-time business employee is regarded as the employer's income, and (blue) there is no salary paid by the employer by the full-time business employee. Calculate assuming.
(Note 4) If a person aged 65 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 public pension is calculated as the amount of income related to public pension, etc.

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