Local Tax Act

A municipality that carries out National Health Insurance (where National Health Insurance is carried out through the establishment of a partial-affairs association or wide-area union, the municipalities that have joined that partial-affairs association or wide-area union) may impose national health insurance tax on a householder who is an insured person under National Health Insurance (hereinafter in this Section referred to as an "insured person") (limited to a householder who has a domicile within the area of that municipality), in order to defray the following expenses borne by the special account for National Health Insurance of that municipality.

The expenses required for payment of the national health insurance business contribution under the provisions of the National Health Insurance Act (hereinafter in this Article referred to as the "national health insurance business contribution") (including the expenses required for payment of the contributions for the young-old, etc. under the provisions of the Act on Assurance of Medical Care for Elderly People, the aid for the old-old, etc. under the provisions of that Act (hereinafter in this Article referred to as "aid for the old-old, etc."), and the contribution for administrative expenses relating to childbirth and childcare under the provisions of that Act, the payment under the provisions of the Long-Term Care Insurance Act (hereinafter in this Article referred to as the "long-term care payment"), the contributions, etc. for securing medical care in the initial stage of an epidemic under the provisions of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases, and the children and child-rearing support levy under the provisions of the Act on Support for Children and Child-rearing (Act No. 65 of 2012) (hereinafter in this Article referred to as the "children and child-rearing support levy"), which are borne by the special account for National Health Insurance of the prefecture encompassing that municipality; the same applies hereinafter in this Article)

The expenses required for payment of the fiscal stabilization fund contribution under the provisions of the National Health Insurance Act (referred to as the "fiscal stabilization fund contribution" in paragraph (3), item (i), (c))

Other expenses required for national health insurance services

The amount of tax imposed on a person liable for national health insurance tax is the total of the following amounts calculated for that person liable for tax and the insured persons belonging to that person's household.

The basic levy amount (meaning, of national health insurance tax, the amount of national health insurance tax imposed to defray the expenses required for national health insurance services borne by the special account for National Health Insurance of the municipality that carries out National Health Insurance (excluding, from the expenses required for payment of the national health insurance business contribution, the portion to be applied to the expenses required for payment of the aid for the old-old, etc., the long-term care payment and the children and child-rearing support levy borne by the special account for National Health Insurance of the prefecture encompassing that municipality; the same applies in paragraph (3), item (i), (f) and item (ii), (d)); the same applies hereinafter with regard to national health insurance tax)

The levy part for aid for the old-old, etc. (meaning, of national health insurance tax, the amount of national health insurance tax imposed to defray the expenses required for payment of the national health insurance business contribution (limited to the portion to be applied to the expenses required for payment of the aid for the old-old, etc. borne by the special account for National Health Insurance of the prefecture encompassing that municipality); the same applies hereinafter with regard to national health insurance tax)

The long-term care payment levy (meaning, of national health insurance tax, the amount of national health insurance tax imposed to defray the expenses required for payment of the national health insurance business contribution (limited to the portion to be applied to the expenses required for payment of the long-term care payment borne by the special account for National Health Insurance of the prefecture encompassing that municipality); the same applies hereinafter in this Article) calculated for insured persons subject to the long-term care payment levy (meaning, among insured persons, those who are Category 2 insured persons prescribed in Article 9, item (ii) of the Long-Term Care Insurance Act; the same applies hereinafter in this Article)

The children and child-rearing support levy part (meaning, of national health insurance tax, the amount of national health insurance tax imposed to defray the expenses required for payment of the national health insurance business contribution (limited to the portion to be applied to the expenses required for payment of the children and child-rearing support levy borne by the special account for National Health Insurance of the prefecture encompassing that municipality); the same applies hereinafter in this Article)

The standard total basic levy for national health insurance tax (including, where the income levy amount, the per capita levy amount on insured persons or the per household levy amount calculated under the provisions of this Article in accordance with the standards prescribed in the following Article is to be reduced, the amount of that reduction; referred to as the "standard total basic levy" in the following paragraph and paragraph (5)) is the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i); provided, however, that where national health insurance tax is reduced or exempted under the provisions of Article 717, it may be the amount obtained by adding the estimated amount of the amount set out in item (iii) to the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i).

The total of the following amounts for the fiscal year concerned:

The total of the amount obtained by deducting the amount equivalent to the co-payment for the benefit from the amount of expenses required for benefits for medical treatment for insured persons under the provisions of the National Health Insurance Act, and the amount of expenses required for the payment of expenses for dietary treatment for inpatients, expenses for living support for inpatients, medical expenses combined with treatment outside insurance coverage, medical care expenses, medical expenses for home-nursing, special medical care expenses, transportation expenses, high-cost medical care expenses and high-cost long-term care combined medical care expenses;

The amount of expenses required for payment of the national health insurance business contribution (excluding the portion to be applied to expenses required for payment of aid for the old-old, etc., the long-term care payment and the children and child-rearing support levy borne by the special account for national health insurance of the prefecture encompassing the municipality concerned);

The amount of expenses required for payment of the fiscal stabilization fund contribution;

The amount of expenses required for repayment of the fiscal stabilization fund business borrowings prescribed in Article 81-2, paragraph (10), item (ii) of the National Health Insurance Act;

The amount of expenses required for health services;

The amount of other expenses required for national health insurance services borne by the special account for national health insurance of the municipality concerned (excluding expenses required for administering national health insurance).

The total of the following amounts for the fiscal year concerned:

The amount of subsidies under the provisions of Article 74 of the National Health Insurance Act;

The amount of subsidies received under the provisions of Article 75 of the National Health Insurance Act (excluding those relating to expenses required for payment of the national health insurance business contribution (limited to the portion to be applied to expenses required for payment of aid for the old-old, etc., the long-term care payment and the children and child-rearing support levy borne by the special account for national health insurance of the prefecture encompassing the municipality concerned; the same applies hereinafter in (b))) and loans made under the provisions of Article 75 of that Act (excluding those relating to expenses required for payment of the national health insurance business contribution);

The amount of the grant for national health insurance benefit expenses, etc. under Article 75-2, paragraph (1) of the National Health Insurance Act;

The amount of revenue for other expenses required for national health insurance services borne by the special account for national health insurance of the municipality concerned (excluding expenses required for administering national health insurance) (including the childbirth and childcare grants prescribed in Article 73-2, paragraph (1) of the National Health Insurance Act, and excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of that Act);

The total amount of the basic levy amount reduced or exempted under the provisions of Article 717 for the fiscal year concerned.

The standard total basic levy is to be one of the following amounts:

The total of the total income levy amount, the total asset levy amount, the total per capita levy amount on insured persons and the total per household levy amount;

The total of the total income levy amount, the total per capita levy amount on insured persons and the total per household levy amount;

The total of the total income levy amount and the total per capita levy amount on insured persons.

Of the amount of tax imposed on a person liable for national health insurance tax, the basic levy amount is the total of the income levy amount, asset levy amount, per capita levy amount on insured persons or per household levy amount calculated for that person and the insured persons belonging to that person's household, according to the category of the standard total basic levy set out in the items of the preceding paragraph.

The income levy amount referred to in the preceding paragraph is calculated by apportioning the total income levy amount in each item of paragraph (4) to the total of the gross income and the amount of timber income after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) (hereinafter in this Article referred to as the "gross income, etc. after the basic personal exemption"); provided, however, that where, in light of the distribution of income of insured persons in the municipality concerned and other circumstances, it is expected with certainty that, if the basic levy amount referred to in the preceding paragraph were calculated under the provisions of the preceding paragraph, the main clause of this paragraph, the main clause of paragraph (8), paragraph (9) and paragraph (10), that basic levy amount would exceed the ceiling on that basic levy amount fixed under the provisions of paragraph (11) (referred to as the "ceiling on the basic levy" in the proviso to paragraph (8)), the gross income, etc. after the basic personal exemption is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.

In calculating the gross income or the amount of timber income prescribed in Article 314-2, paragraph (1) in the case referred to in the preceding paragraph, the provisions of Article 313, paragraph (9) concerning the portion relating to casualty losses are not to apply.

The asset levy amount referred to in paragraph (5) is calculated by apportioning the total asset levy amount under paragraph (4), item (i) to the fixed assets tax amount or the portion of the fixed assets tax amount relating to land and houses (hereinafter in this Article referred to as the "fixed assets tax amount, etc."); provided, however, that where, in light of the distribution of assets of insured persons in the municipality concerned and other circumstances, it is expected with certainty that, if the basic levy amount referred to in paragraph (5) were calculated under the provisions of paragraph (5), the main clause of paragraph (6), the main clause of this paragraph, the following paragraph and paragraph (10), that basic levy amount would exceed the ceiling on the basic levy, the fixed assets tax amount, etc. is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.

The per capita levy amount on insured persons referred to in paragraph (5) is calculated by apportioning the total per capita levy amount on insured persons in each item of paragraph (4) to the number of insured persons.

The per household levy amount referred to in paragraph (5) is the amount provided for in each of the following items according to the category of household set out in that item:

Households other than specified households (meaning households to which insured persons who belong to the same household as a specified same-household member (meaning a person who has lost insured person status pursuant to the provisions of Article 6, item (viii) of the National Health Insurance Act and who has continuously belonged to the same household since the day before the day of the loss of that status; the same applies hereinafter with regard to national health insurance tax) belong, and which are in the period until the month in which five years have elapsed from the month containing the day of the loss of that status (hereinafter in this item referred to as the "specified month") (limited to where there is no other insured person in the household); the same applies hereinafter in this paragraph, paragraph (18) and paragraph (36)) and specified continuing households (meaning households to which insured persons who belong to the same household as a specified same-household member belong, and which are in the period from the month following the month in which five years have elapsed from the specified month until the month in which eight years have elapsed from the specified month (limited to where there is no other insured person in the household); the same applies hereinafter in this paragraph, paragraph (18) and paragraph (36)): the amount calculated by apportioning the total per household levy amount in paragraph (4), items (i) and (ii) to the number obtained by deducting, from the number of households to which insured persons belong, the total of the number obtained by multiplying the number of specified households by one half and the number obtained by multiplying the number of specified continuing households by one quarter;

Specified households: the amount obtained by multiplying the amount provided for in the preceding item by one half;

Specified continuing households: the amount obtained by multiplying the amount provided for in item (i) by three quarters.

The basic levy amount referred to in paragraph (5) must not exceed the amount specified by Cabinet Order in consideration of equity of burden among persons liable for tax.

The standard total levy for aid for the old-old, etc. for national health insurance tax (including, where the income levy amount, the per capita levy amount on insured persons or the per household levy amount calculated under the provisions of this Article in accordance with the standards prescribed in the following Article is to be reduced, the amount of that reduction; referred to as the "standard total levy for aid for the old-old, etc." in the following paragraph and paragraph (14)) is the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i); provided, however, that where national health insurance tax is reduced or exempted under the provisions of Article 717, it may be the amount obtained by adding the estimated amount of the amount set out in item (iii) to the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i).

The amount of expenses required for payment of the national health insurance business contribution for the fiscal year concerned (limited to the portion to be applied to expenses required for payment of aid for the old-old, etc. borne by the special account for national health insurance of the prefecture encompassing the municipality concerned; the same applies in (a) and (b) of the following item);

The total of the following amounts for the fiscal year concerned:

The amount of the subsidies received under the provisions of Article 75 of the National Health Insurance Act (limited to those relating to the expenses required for payment of the national health insurance business contribution) and of the loans made under the provisions of that Article (limited to those relating to the expenses required for payment of the national health insurance business contribution);

The amount of other revenue for the expenses required for national health insurance services borne by the special account for National Health Insurance of the municipality concerned (limited to the expenses required for payment of the national health insurance business contribution) (excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of the National Health Insurance Act);

The total amount of the reductions or exemptions of the levy part for aid for the old-old, etc. under the provisions of Article 717 for the fiscal year concerned.

The standard total levy for aid for the old-old, etc. is to be any one of the following amounts:

The total of the total income levy amount, the total asset levy amount, the total per capita levy amount on insured persons and the total per household levy amount;

The total of the total income levy amount, the total per capita levy amount on insured persons and the total per household levy amount;

The total of the total income levy amount and the total per capita levy amount on insured persons.

Of the amount of tax imposed on a person liable for national health insurance tax, the levy part for aid for the old-old, etc. is the total of the income levy amount, asset levy amount, per capita levy amount on insured persons or per household levy amount calculated, according to the category of the standard total levy for aid for the old-old, etc. set out in the items of the preceding paragraph, for that person liable for tax and the insured persons belonging to that person's household.

The income levy amount under the preceding paragraph is calculated by apportioning the total income levy amount of the items of paragraph (13) to the gross income, etc. after the basic personal exemption; provided, however, that if, in light of the distribution of income of insured persons in the municipality concerned and other circumstances, it is expected with certainty that, were the levy part for aid for the old-old, etc. under the preceding paragraph to be calculated pursuant to the provisions of the preceding paragraph, the main clause of this paragraph, the main clause of the following paragraph, paragraph (17) and paragraph (18), that levy part for aid for the old-old, etc. would exceed the limit of that tax amount fixed pursuant to the provisions of paragraph (19) (referred to as the "ceiling on the levy for aid for the old-old, etc." in the proviso to the following paragraph), the gross income, etc. after the basic personal exemption is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.

The asset levy amount under paragraph (14) is calculated by apportioning the total asset levy amount of paragraph (13), item (i) to the fixed assets tax amount, etc.; provided, however, that if, in light of the distribution of assets of insured persons in the municipality concerned and other circumstances, it is expected with certainty that, were the levy part for aid for the old-old, etc. under paragraph (14) to be calculated pursuant to the provisions of paragraph (14), the main clause of the preceding paragraph, the main clause of this paragraph, the following paragraph and paragraph (18), that levy part for aid for the old-old, etc. would exceed the ceiling on the levy for aid for the old-old, etc., the fixed assets tax amount, etc. is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.

The per capita levy amount on insured persons under paragraph (14) is calculated by apportioning the total per capita levy amount on insured persons of the items of paragraph (13) to the number of insured persons.

The per household levy amount under paragraph (14) is the amount provided for in each of the following items according to the category of household set out in that item:

Households other than specified households and specified continuing households: the amount calculated by apportioning the total per household levy amount of paragraph (13), items (i) and (ii) to the number obtained by deducting, from the number of households to which insured persons belong, the total of the number obtained by multiplying the number of specified households by one half and the number obtained by multiplying the number of specified continuing households by one quarter;

Specified households: the amount obtained by multiplying the amount provided for in the preceding item by one half;

Specified continuing households: the amount obtained by multiplying the amount provided for in item (i) by three quarters.

The levy part for aid for the old-old, etc. under paragraph (14) may not exceed the amount specified by Cabinet Order in consideration of fairness of the burden among persons liable for tax.

The standard total long-term care payment levy for national health insurance tax (including, where the income levy amount, the per capita levy amount on insured persons or the per household levy amount calculated under the provisions of this Article in accordance with the standards prescribed in the following Article is to be reduced, the amount of that reduction; referred to as the "standard total long-term care payment levy" in the following paragraph and paragraph (22)) is the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i); provided, however, that where national health insurance tax is reduced or exempted under the provisions of Article 717, it may be the amount obtained by adding the estimated amount of the amount set out in item (iii) to the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i).

The amount of expenses required for payment of the national health insurance business contribution for the fiscal year concerned (limited to the portion to be applied to expenses required for payment of the long-term care payment borne by the special account for National Health Insurance of the prefecture encompassing the municipality concerned; the same applies in (a) and (b) of the following item);

The total of the following amounts for the fiscal year concerned:

The amount of the subsidies received under the provisions of Article 75 of the National Health Insurance Act (limited to those relating to the expenses required for payment of the national health insurance business contribution) and of the loans made under the provisions of that Article (limited to those relating to the expenses required for payment of the national health insurance business contribution);

The amount of other revenue for the expenses required for national health insurance services borne by the special account for National Health Insurance of the municipality concerned (limited to the expenses required for payment of the national health insurance business contribution) (excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of the National Health Insurance Act);

The total amount of the reductions or exemptions of the long-term care payment levy under the provisions of Article 717 for the fiscal year concerned.

The standard total long-term care payment levy is to be any one of the following amounts:

The total of the total income levy amount, the total asset levy amount, the total per capita levy amount on insured persons and the total per household levy amount;

The total of the total income levy amount, the total per capita levy amount on insured persons and the total per household levy amount;

The total of the total income levy amount and the total per capita levy amount on insured persons.

Of the amount of tax imposed on persons liable for national health insurance tax, the long-term care payment levy is the sum of the income levy amount, asset levy amount, per capita levy amount on insured persons or per household levy amount calculated, according to the category of the standard total long-term care payment levy set out in the items of the preceding paragraph, for the person liable for tax who is an insured person subject to the long-term care payment levy and for the insured persons subject to the long-term care payment levy who belong to the household of the person liable for tax.

The income levy amount under the preceding paragraph is calculated by apportioning the total income levy amount of the items of paragraph (21) to the gross income, etc. after the basic personal exemption relating to the insured persons subject to the long-term care payment levy; provided, however, that if, in light of the distribution of income of the insured persons subject to the long-term care payment levy in the municipality concerned and other circumstances, it is reasonably expected that, were the long-term care payment levy under the preceding paragraph to be calculated pursuant to the provisions of the preceding paragraph, the main clause of this paragraph, the main clause of the following paragraph, and paragraphs (25) and (26), the long-term care payment levy would exceed the ceiling on that long-term care payment levy set pursuant to the provisions of paragraph (27) (referred to as the "ceiling on the long-term care payment levy" in the proviso to the following paragraph), the gross income, etc. after the basic personal exemption is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.

The asset levy amount under paragraph (22) is calculated by apportioning the total asset levy amount of paragraph (21), item (i) to the fixed assets tax amount, etc. relating to the insured persons subject to the long-term care payment levy; provided, however, that if, in light of the distribution of assets of the insured persons subject to the long-term care payment levy in the municipality concerned and other circumstances, it is reasonably expected that, were the long-term care payment levy under paragraph (22) to be calculated pursuant to the provisions of paragraph (22), the main clause of the preceding paragraph, the main clause of this paragraph, and the following paragraph and paragraph (26), the long-term care payment levy would exceed the ceiling on the long-term care payment levy, the fixed assets tax amount, etc. is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.

The per capita levy amount on insured persons under paragraph (22) is calculated by apportioning the total per capita levy amount on insured persons of the items of paragraph (21) to the number of insured persons subject to the long-term care payment levy.

The per household levy amount under paragraph (22) is calculated by apportioning the total per household levy amount of paragraph (21), items (i) and (ii) to the number of households to which insured persons subject to the long-term care payment levy belong.

The long-term care payment levy under paragraph (22) may not exceed the amount specified by Cabinet Order in consideration of fairness of the burden among persons liable for tax.

The standard total children and child-rearing support levy for national health insurance tax (including, where the income levy amount, per capita levy amount on insured persons, per capita levy amount on insured persons aged 18 or over, or per household levy amount calculated pursuant to the provisions of this Article is to be reduced in accordance with the standards prescribed in the following Article, the amount of that reduction; referred to as the "standard total children and child-rearing support levy" in the following paragraph and paragraph (30)) is the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i); provided, however, that where a reduction or exemption of national health insurance tax is made under the provisions of Article 717, it may be the amount obtained by adding the estimated amount of the amount set out in item (iii) to the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i).

The total of the following amounts for the fiscal year concerned:

The amount of the expenses required for payment of the national health insurance business contribution for the fiscal year concerned (limited to the part to be allocated to the expenses required for payment of the children and child-rearing support levy borne by the special account for national health insurance of the prefecture that includes the municipality concerned; the same applies in (a) and (b) of the following item);

The total amount that would be reduced if the per capita levy amount on insured persons calculated pursuant to the provisions of paragraph (33) were to be reduced in accordance with the standards prescribed in paragraph (4) of the following Article;

The total of the following amounts for the fiscal year concerned:

The amount of the subsidies received under the provisions of Article 75 of the National Health Insurance Act (limited to those relating to the expenses required for payment of the national health insurance business contribution) and of the loans made under the provisions of that Article (limited to those relating to the expenses required for payment of the national health insurance business contribution);

The amount of other revenue for the expenses required for national health insurance services borne by the special account for National Health Insurance of the municipality concerned (limited to the expenses required for payment of the national health insurance business contribution) (excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of the National Health Insurance Act);

The total amount of the reduction or exemption of the children and child-rearing support levy part under the provisions of Article 717 for the fiscal year concerned.

The standard total children and child-rearing support levy is to be any one of the following amounts:

The total of the total income levy amount, the total asset levy amount, the total per capita levy amount on insured persons, the total per capita levy amount on insured persons aged 18 or over and the total per household levy amount;

The total of the total income levy amount, the total per capita levy amount on insured persons, the total per capita levy amount on insured persons aged 18 or over and the total per household levy amount;

The total of the total income levy amount, the total per capita levy amount on insured persons and the total per capita levy amount on insured persons aged 18 or over.

Of the amount of tax imposed on persons liable for national health insurance tax, the children and child-rearing support levy part is the amount obtained by adding, to the sum of the income levy amount, asset levy amount, per capita levy amount on insured persons or per household levy amount calculated, according to the category of the standard total children and child-rearing support levy set out in the items of the preceding paragraph, for the person liable for tax and the insured persons belonging to that person's household, the per capita levy amount on insured persons aged 18 or over calculated for the insured persons belonging to that household who are on or after the day following the first March 31 on or after the day on which they reach the age of 18 (referred to as "insured persons aged 18 or over" in paragraph (35)).

The income levy amount under the preceding paragraph is calculated by apportioning the total income levy amount of the items of paragraph (29) to the gross income, etc. after the basic personal exemption; provided, however, that if, in light of the distribution of income of the insured persons in the municipality concerned and other circumstances, it is reasonably expected that, were the children and child-rearing support levy part under the preceding paragraph to be calculated pursuant to the provisions of the preceding paragraph, the main clause of this paragraph, the main clause of the following paragraph, and paragraphs (33), (35) and (36), the children and child-rearing support levy part would exceed the ceiling on that children and child-rearing support levy part set pursuant to the provisions of paragraph (37) (referred to as the "ceiling on the children and child-rearing support levy" in the proviso to the following paragraph), the gross income, etc. after the basic personal exemption is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.

The asset levy amount under paragraph (30) is calculated by apportioning the total asset levy amount of paragraph (29), item (i) to the fixed assets tax amount, etc.; provided, however, that if, in light of the distribution of assets of the insured persons in the municipality concerned and other circumstances, it is reasonably expected that, were the children and child-rearing support levy part under paragraph (30) to be calculated pursuant to the provisions of paragraph (30), the main clause of the preceding paragraph, the main clause of this paragraph, and the following paragraph and paragraphs (35) and (36), the children and child-rearing support levy part would exceed the ceiling on the children and child-rearing support levy, the fixed assets tax amount, etc. is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.

The per capita levy amount on insured persons under paragraph (30) is calculated by apportioning the total per capita levy amount on insured persons of the items of paragraph (29) to the number of insured persons.

The total per capita levy amount on insured persons aged 18 or over of the items of paragraph (29) is the total amount that would be reduced if the per capita levy amount on insured persons calculated pursuant to the provisions of the preceding paragraph were to be reduced in accordance with the standards prescribed in paragraph (4) of the following Article.

The per capita levy amount on insured persons aged 18 or over under paragraph (30) is calculated by apportioning the total per capita levy amount on insured persons aged 18 or over of the items of paragraph (29) to the number of insured persons aged 18 or over.

The per household levy amount under paragraph (30) is the amount provided for in the respective items according to the category of household set out in the following items:

Households other than specified households and specified continuing households: the amount calculated by apportioning the total per household levy amount of paragraph (29), items (i) and (ii) to the number obtained by deducting, from the number of households to which insured persons belong, the sum of the number obtained by multiplying the number of specified households by one half and the number obtained by multiplying the number of specified continuing households by one quarter;

Specified households: the amount obtained by multiplying the amount provided for in the preceding item by one half;

Specified continuing households: the amount obtained by multiplying the amount provided for in item (i) by three quarters.

The children and child-rearing support levy part under paragraph (30) may not exceed the amount specified by Cabinet Order in consideration of fairness of the burden among persons liable for tax.

Where there are insured persons in a household to which belongs a householder who is not qualified as an insured person, national health insurance tax is imposed by deeming that householder to be a householder who is an insured person under paragraph (1). In this case, for the application of the provisions of paragraphs (5), (14), (22) and (30), in paragraphs (5) and (14), "that person and the insured persons belonging to that person's household" is deemed to be replaced with "the insured persons belonging to the household of the person liable for tax (excluding the head of the household)"; in paragraph (22), "the person liable for tax who is an insured person subject to the long-term care payment levy and for the insured persons subject to the long-term care payment levy who belong to the household of the person liable for tax" is deemed to be replaced with "the insured persons subject to the long-term care payment levy who belong to the household of the person liable for tax concerned (excluding the head of the household)"; and in paragraph (30), "the person liable for tax and the insured persons belonging to that person's household" is deemed to be replaced with "the insured persons belonging to the household of the person liable for tax (excluding the head of the household)" and "(referred to as" is deemed to be replaced with "(excluding the head of the household; referred to as".