It is the top of this page

Term explanation about premium

Last update date April 1, 2020

With standard gross income amount of money (with income amount of money to use for calculation of the premium "amount of income percent")

Standard gross income amount of money = gross income amounts of money basic deduction (330,000 yen) of - municipal tax

Standard gross income amount of money is income amount of money to lay groundwork for calculation of premium and is amount of money that subtracted basic deduction (330,000 yen) of municipal tax from gross income amounts of money.
With gross income amounts of money prescribed in 2 Paragraph 1 of Local Tax Law Article 314 gross income amounts of money, it becomes the total of income amount of money of next 1-18. In addition, Retirement income does not include.

  1. Income from interests
  2. Amount of dividend income
  3. Income from real estate
  4. Business income (business income)
  5. Earned income
  6. Short-period capital gains for aggregate taxation
  7. Long-term capital gains (note 1) for aggregate taxation
  8. Occasional income (note 1)
  9. Miscellaneous incomes (public pension income)
  10. The forest income
  11. Short-period capital gains (note 2) to affect land buildings for separate taxation
  12. Long-term capital gains (note 2) to affect land buildings for separate taxation
  13. Amount of dividend income to affect listed stocks (chose report separate taxation)
  14. Capital gains to affect general stocks
  15. Capital gains to affect listed stocks
  16. Miscellaneous incomes to affect futures trading
  17. Amounts of money such as treaty application interest and exception application interest
  18. Amounts of money such as treaty application allotment and exception application allotment

(note 1) About long-term capital gains for aggregate taxation and occasional income, we assume 1/2 amount of money.
(note 2) We assume amount of money after subtraction application especially.
※Person making final income tax return by amounts of dividend income such as capital gain or listed stocks such as stocks, please be careful

With the amount of adding up such as gross income amounts of money (with income amount of money to use for reduction judgment of the premium "amount of per capita rate")

The amount of adding up such as gross income amounts of money is income amount of money to use for judgment of reduction of the amount of premium per capita rate, and it is standard of assessment and the total of income amount of money of next 1-18 that it is that we calculated by method to set of Local Tax Law. In addition, according to following (note 2) ... (note 4), some exceptions are accepted.

  1. Income from interests
  2. Amount of dividend income
  3. Income from real estate
  4. Business income (business income)
  5. Earned income
  6. Short-period capital gains for aggregate taxation
  7. Long-term capital gains for aggregate taxation
  8. Occasional income (note 1)
  9. Miscellaneous incomes (public pension income)
  10. The forest income
  11. Short-period capital gains (note 2) to affect land buildings for separate taxation
  12. Long-term capital gains (note 2) to affect land buildings for separate taxation
  13. Amount of dividend income to affect listed stocks (chose report separate taxation)
  14. Capital gains to affect general stocks
  15. Capital gains to affect listed stocks
  16. Miscellaneous incomes to affect futures trading
  17. Amounts of money such as treaty application interest and exception application interest
  18. Amounts of money such as treaty application allotment and exception application allotment

(note 1) About long-term capital gains for aggregate taxation and occasional income, we assume 1/2 amount of money.
(note 2) We assume amount of money before subtraction application especially.
(note 3) We consider the blue amount of full-time union official salary or business full-time union official deduction that business owner paid to (blue) business full-time union official to be income of business owner (blue) and business full-time union official considers salary that received payment from business owner that there is not and calculates.
(note 4) When person of 65 years or older (as of January 1) has income such as public pensions, we consider sum that subtracted 150,000 yen separately from public pension deduction in the tax law to be income amount of money to modify public pensions and calculate.

We say which continues with authorized same household belonging person after it was person insured of medical system for elder senior citizens in transferred from National Health Insurance to medical system for elder senior citizens, and belongs to the same household.
But it is not person of specific same household belonging when family nurturer is not member of changed case and household of the household.

Inquiry to this page

Health and Social Welfare Bureau life Welfare Division Insurance and Pension Division

Telephone: 045-671-2422

Telephone: 045-671-2422

Fax: 045-664-0403

E-Mail address [email protected]

Return to the previous page

Page ID: 907-899-483

We come back to the top