About 2018 National Health Insurance tax

 ◆◇◆National Health Insurance tax rate of 2018 was decided◆◇◆

  ■2018 table of rates 


For medical care

For money of support

For care

Income percent




Per capita rate

17,680 yen

8,670 yen

11,580 yen

Flat equal cleavage

14,200 yen

7,000 yen

6,180 yen

The ceiling

580,000 yen

190,000 yen

160,000 yen

Calculation method> every <division
 ・Amount of income percent = (gross income amount of money - basics deduction 330,000 yen in 2017) X tax rate
 ・Fixed amount to depend on one amount of per capita rate = National Health Insurance member
 ・Fixed amount that amount of flat equal cleavage = National Health Insurance participation household costs

About provisional measure of National Health Insurance tax accompanied with the foundation of medical system for elder senior citizens

 Provisional measure of a fixed period of time is lectured on by having been shifted to medical system for elder senior citizens by 75 years old arrival by National Health Insurance as National Health Insurance taxes do not suddenly increase.

(1) About reduction for low-income person
 In the case of reduction judgment of National Health Insurance tax, we judge reduction including income and the number of people transferred from National Health Insurance to medical system for elder senior citizens. In this way, we can receive reduction like past even if the number of the people insured of National Health Insurance of household decreases. (when household constitution and income do not change, it is limited)

(2) About reduction of insurance tax of thing levied on at household percent (care share is excluded)
 As for the National Health Insurance becoming household alone, flat equal cleavage becomes at half price for a maximum of five years by having been shifted from National Health Insurance to medical system for elder senior citizens only when household constitution does not change as "specific household".
 A quarter flat equal cleavage is reduced for a maximum of three years only when household meeting condition of specific household after five years becomes "specific continuation household", and household constitution does not change.

(3) Reduction of taxes (we need application) of insurance tax of person who was dependent
 Income percent, assets percent to modify old dependent is exempted from, and per capita rate to modify former dependent becomes at half price, and, for dependent (old dependent) who will take out National Health Insurance 65 years or older, in the case of household only for former dependent, flat equal cleavage becomes at half price for the duration (during until the abolition of medical system for elder senior citizens) by person insured including social insurance being transferred to medical system for elder senior citizens. (but case to correspond to 70%, 50% reduction is excluded)

About National Health Insurance tax reduction system of person of involuntary unemployment

 Among last year income to use in the case of income percent calculation of National Health Insurance tax, we reduce earned income to 30% and, about unemployed person forced to quitting a job by bankruptcy or discharge after March 31, 2009, calculate.
 During period of reduction, it is from the next day of quitting a job to end of the fiscal year, the following day.

 While we take out National Health Insurance, we become a target sequentially even if we find a job on the way, but are finished when we join health insurance of company and withdraw from National Health Insurance.

 Quitting a job reason cord which is listed in reason column on the quitting a job date of "identification of unemployment insurance receipt qualified person" of "identification reason retired employee" of of "specific receipt qualified person" of 11, 12, 21, 22, 31.32, 23, 33.34
▼Application method
 You bring "identification of unemployment insurance receipt qualified person" issued by the job placement office, and you fill out, and please submit matter necessary for government office health section and application attached to each branch health welfare person in charge.

Related information


Tax Affairs Section

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