| Term |
◆Dependent |
◆Dependent family member |
| Eligible persons |
- ◆Those depending mainly on the income of the insured person for their livelihood
|
◆Those living on the same household budget as the resident |
| Scope of family ties |
①Lineal ascendant, spouse (including common-law spouse), child, grandchild, or younger sibling
②Family member within three degrees of kinship belonging to the same household as the insured
③Parent or child of a common-law spouse belonging to the same household as the insured person |
①Spouse
②Relative of the resident (blood relation within six degrees of kinship or relation by marriage within three degrees of kinship), child entrusted to foster parents under the provisions of the Child Welfare Act, or senior citizen in need of care under the provisions of the Act on Social Welfare for the Elderly |
| Income limits |
◆Annual income: less than 1.3 million yen
- Less than 1.5 million yen if the family member is 19 or older but under 23 years of age and not the spouse of the insured
- Less than 1.8 million yen if the family member is 60 or older or a person with a disability eligible for disability pension benefits
- * Monthly income limit: less than 108,334 yen (1.3 million yen ÷ 12 months)
Note
-
1) Income must be less than 108,334 yen/month (125,000 yen/month for those aged 19 or older but under 23; 150,000 yen/month for those aged 60 or older or with disabilities) as of the date the reason for naming the individual a dependent arises.
- 2) If average monthly income over the three-month period starting from the month in which monthly income first exceeds the monthly income limit, the individual’s annual income will be judged to exceed 1.3 million yen. As a result, the person will lose his or her status as a dependent as of the first day in the month in which the limit was exceeded.
- * The income amounts above include survivor’s pension and disability pension income, which are not taxable.
|
◆Annual income: 480,000 yen or less
Does not include interest or dividend income or income from sale of stocks, etc. to which separate withholding taxes apply.
- * If salary income is the only income, income must not exceed 1.03 million yen.
- * If a public pension is the only income, income must not exceed 1.58 million yen (1.08 million yen if under 65 years of age).
- * Survivor’s pension and disability pension income are nontaxable.
|
| Concept of annual income |
◆This refers to estimated (projected) income assuming the income earned as of the date the reason for naming the individual as a dependent arises will continue for the coming one-year period.
- * The subject period differs from that under the Income Tax Act.
Note
- 3) Under the Income Tax Act, income refers to annual income for January–December. However, for health insurance purposes, annual income is not limited to January–December. Income earned over one-year periods such as February–January or December–November are also considered annual income.
- * This differs from the income amount under the Income Tax Act.
- 4) If the family member earns salary income, annual income refers to the total amount paid before tax deductions. Commuting expenses and bonuses are included in annual income.
If the family member earns business income, annual income for health insurance purposes is gross receipts (sales) minus directly necessary expenses.
Directly necessary expenses here differ from necessary expenses recognized under the Income Tax Act. Only expenses that the Society recognizes as essential for the business to operate are eligible as directly necessary expenses.
|
◆This refers to total income over the period January–December of the previous year. |
