Local Tax Act

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 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, childbirth expenses (including the amount equivalent to the expenses required for the care of childbirth that are paid pursuant to Article 54-5, paragraph (9) or (10) of that Act), lump-sum payments at childbirth (including the difference paid pursuant to Article 54-11, paragraph (3) of that Act), high-cost medical care expenses and high-cost long-term care combined medical care expenses;

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);