Article 703-4National Health Insurance Tax

①A 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.

②The 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.

③The 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).

④The standard total basic levy is to be one of the following amounts:

⑤Of 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.

⑥The 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.

⑦In 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.

⑧The 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.

⑨The 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.

⑩The 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:

⑪The 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.

⑫The 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).

⑬The standard total levy for aid for the old-old, etc. is to be any one of the following amounts:

⑭Of 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.

⑮The 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.

⑯The 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.

⑰The 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.

⑱The 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:

⑲The 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.

⑳The 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).

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

（二十二）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.

（二十三）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.

（二十四）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.

（二十五）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.

（二十六）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.

（二十七）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.

（二十八）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).

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

（三十）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)).

（三十一）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.

（三十二）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.

（三十三）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.

（三十四）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.

（三十五）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.

（三十六）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:

（三十七）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.

（三十八）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".