Where the total of the gross income prescribed in Article 314-2, paragraph (1) (for the amount of salary for blue-return dedicated employees or the business dedicated employee deduction, the provisions of Article 313, paragraph (3), (4) or (5) are not applied, and the amount is not governed by the provisions of Article 57, paragraphs (1), (3) or (4) of the Income Tax Act; the same applies hereinafter in this paragraph to the calculation of the amount of timber income) calculated for the person liable for national health insurance tax and for the insured persons and specified same-household members belonging to that person's household, and the amount of timber income, does not exceed the amount specified by Cabinet Order in consideration of the ability to pay of low-income households, the municipality is to reduce the per capita levy amount on insured persons and the per capita levy amount on insured persons aged 18 or over, or the per household levy amount, imposed on that person liable for tax, as provided by Municipal Ordinance in accordance with the standards specified by Cabinet Order.
市町村は、国民健康保険税の納税義務者並びにその世帯に属する被保険者及び特定同一世帯所属者につき算定した第三百十四条の二第一項に規定する総所得金額（青色専従者給与額又は事業専従者控除額については、第三百十三条第三項、第四項又は第五項の規定を適用せず、また、所得税法第五十七条第一項、第三項又は第四項の規定の例によらないものとする。以下この項中山林所得金額の算定について同じ。）及び山林所得金額の合算額が、低所得者世帯の負担能力を考慮して政令で定める金額を超えない場合には、政令で定める基準に従い当該市町村の条例で定めるところにより、当該納税義務者に対して課する被保険者均等割額及び十八歳以上被保険者均等割額又は世帯別平等割額を減額するものとする。
Changes on (Act No. 31 of 2026)
Where there is, in the household to which a person liable for national health insurance tax belongs, an insured person who is on or before the first March 31 on or after the day on which the person reaches the age of six, the municipality is to reduce the per capita levy amount on insured persons imposed on that person liable for tax, as provided by Municipal Ordinance in accordance with the standards specified by Cabinet Order.
市町村は、国民健康保険税の納税義務者の属する世帯内に六歳に達する日以後の最初の三月三十一日以前である被保険者がある場合には、政令で定める基準に従い当該市町村の条例で定めるところにより、当該納税義務者に対して課する被保険者均等割額を減額するものとする。
Where a person liable for national health insurance tax or an insured person belonging to that person's household is scheduled to give birth or has given birth, the municipality is to reduce the income levy amount, the per capita levy amount on insured persons and the per capita levy amount on insured persons aged 18 or over imposed on that person liable for tax, as provided by Municipal Ordinance in accordance with the standards specified by Cabinet Order.
市町村は、国民健康保険税の納税義務者又はその世帯に属する被保険者が出産する予定の場合又は出産した場合には、政令で定める基準に従い当該市町村の条例で定めるところにより、当該納税義務者に対して課する所得割額、被保険者均等割額及び十八歳以上被保険者均等割額を減額するものとする。
Where there is, in the household to which a person liable for national health insurance tax belongs, an insured person who is on or before the first March 31 on or after the day on which the person reaches the age of 18, the municipality is to reduce the per capita levy amount on insured persons under Article 703-4, paragraph (30) imposed on that person liable for tax, as provided by Municipal Ordinance in accordance with the standards specified by Cabinet Order.
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insured personmachine translation
「被保険者」
A person insured under the National Health Insurance (国民健康保険) that a municipality runs, itself or through a partial-affairs association (一部事務組合) or wide-area union (広域連合); national health insurance tax (国民健康保険税) is charged on a head of household (世帯主) who is one.
Short name set inArticle 703-4, paragraph (1)· applies only in this section
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.