FAQs

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2020-3-13

I would like to know about the income limitation for Program of Medical Expense Subsidy for Children

No.40189

Answer

Regarding to the subsidy for outpatient medical expenses to children from 1 year old to 6th grade, there is an income limitation to an applicant (guardian).
To receive the subsidy, the income earned by the applicant (guardian) during the relevant year needs to be less than the limit.
The applicant is, in principle, a father or a mother who has higher income (a main earner).
Tax year to be certified is different depending on the month that you apply. (Please see FAQ12873 for more details.)
For the subsidy for hospitalization medical expenses, the income limitation was abolished in January of 2019.

1. Income limitation:
The number of dependents: 0 6,300,000 yen
The number of dependents; 1 6,680,000 yen
The number of dependents: 2 7,060,000 yen
The number of dependents: 3 7,440,000 yen
If there are more than 4 dependents, add 380,000 yen for each additional dependent.
In the case where the number of dependents include a spouse subject to the exemption of aged person or an aged dependent, add 60,000 yen for each such person.
This limitation amount has the social/life insurance premium equivalent (uniform deduction of 80,000 yen) added in advance.

2. How to calculate the income amount:
(1) For salary earners, it basically means the amount after subtracting salary deduction from the total salary. For self-employed, it means the amount after subtracting necessary expenses from the total income.*
(2) The number of dependents is as of December 31 of previous year of taxable year.
(3) It will be judged with the income of an applicant (when both parents earn, it will be considered with the higher income.)
(4) If there are any applicable items, the following items are reduced from the income to calculate the amount.
Casualty loss deduction, medical expenses deduction, deduction for small-scale enterprise mutual aid premium, Equivalent to deduction amount
Deduction for physically disabled person: 270,000 yen per person
Special deduction for physically disabled person: 400,000 yen per person
Allowance for widow(special), widower's exemption, exemption for working student: 270,000 yen (350,000 yen for special)
A person who is deemed to be a subject to allowance for widow or widower may reduce the deduction as mentioned above by application. (Please contact for more details.)

*The income amount includes: total income or retire income except (1); Mountain forest income; Business income relating to the land and so on; Long-term transfer income; Short-term transfer income; Miscellaneous income relating to the Commodity futures trading; conditional dividend and intests income.

For More Informtaion, Please Contact

Medical Expense Subsidy Support Desk, Children and Family Section, Child Support Department, Child Development Bureau Tel: 044‐200‐2695