Frequently Asked Questions (National Health Insurance)

QuestionWhy is the Municipal Resident Tax (Municipal and Tokyo Metropolitan Resident Tax) exempt from taxation, while the National Health Insurance Tax is applicable?

Response

The National Health Insurance Tax is levied on all subscribers regardless of income or disability status.
In addition, the method for calculating taxable income for resident tax and National Health Insurance Tax differs. Specifically, for resident tax, deductions such as social insurance premiums and dependent deductions are applied, whereas for National Health Insurance Tax, only the basic deduction (430,000 yen) is applicable. Therefore, even if there is no income tax for resident tax, there may still be taxation for National Health Insurance Tax.