There is a system of premium exemption and postponement for citizens who have difficulty in
payment due to economical reasons.
Total Amount Exemption and Contribution Postponement System for Youth
Recommendation of Recovery of the Past Exempted-Contribution
When Application of Special Payment System for Students Is Approved
In Case Application of Special Payment System for Students Is Rejected
○Criteria
- In case that the income in the previous fiscal year is the standard or below calculated by the following formulas.
Total Amount Exemption ¥570,000 + (number of family dependents) x ¥350,000
Income standards per household type
Household Composition Total Amount
ExemptionFour-member household
(a married couple with two children)¥1,620,000 Two-member household
(a married couple only)¥920,000 One-person household ¥570,000
* The table above indicates the standards for:Besides the income of the applicant, those of the applicant's spouse and the head of household must meet the standards.
- married couples of four-member and two-member households where either a husband or a wife (but not both) earns income, and
- four-member households whose children are under the age of 16.
* The periods of total exemption or partial payments will reduce the amount of pension benefit you will receive in the future, compared with those of total amount payment. You can retroactively recover the payments for those periods as old as 10 years. Please note that a specific index will be imposed on your old contribution amount when you recover the contribution, approved to be exempted or postponed in a certain fiscal year, three or more fiscal years later.- In case you or your household members receive a livelihood assistance except for the assistance given under the Livelihood Protection Law.
- In case you are a disabled person or a widow, as prescribed by the local tax law, and your income in the previous fiscal year is ¥1,250,000 or below.
- In case you have difficulty in paying your premiums due to unemployment, or storm and flood disasters in the current or previous fiscal year of the date when you apply for Total Amount Exemption or Contribution Postponement System for Youth. Besides, you must be able to submit a document issued by a public organization which proves those difficult situations described above.
* Regarding Total Amount Exemption, the income of the applicant's spouse and the head of household also need to meet these criteria.
Regarding Contribution Postponement System for Youth, the income of the applicant's spouse also need to meet these criteria.
|
Application Month
|
Year for Assessment
of Income
|
Approved Period
|
|---|---|---|
|
July 2007
|
2005
|
July 2006 to June 2007 |
|
2006
|
July 2007 to June 2008 | |
|
August 2007 to July 2008
|
2006
|
July 2007 to June 2008 |
○Criteria
- In case that the income in the previous fiscal year is the standard or below calculated by the following formulas.
One-fourth Payment ¥780,000 + Deductible amount for family dependents + Deductible amount for social insurance premium Half Amount Payment ¥1,180,000 + Deductible amount for family dependents + Deductible amount for social insurance premium Three-fourth Payment ¥1,580,000 + Deductible amount for family dependents + Deductible amount for social insurance premium
Income standards per household type
Household Composition Partial Payment One-fourth
PaymentHalf Amount
PaymentThree-fourth
PaymentFour-member household
(a married couple with two children)¥2,300,000 ¥2,820,000 ¥3,350,000 Two-member household
(a married couple only)¥1,420,000 ¥1,950,000 ¥2,470,000 One-person household ¥930,000 ¥1,410,000 ¥1,890,000
* The table above indicates the standards for:Besides the income of the applicant, those of the applicant's spouse and the head of household must meet the standards.
- married couples of four-member and two-member households where either a husband or a wife earns income, and
- four-member households whose children are under the age of 16.
* The periods of total exemption or partial payments will reduce the amount of pension benefit you will receive in the future, compared with those of total amount payment. You can retroactively recover the payments for those periods as old as 10 years. Please note that a specific index will be imposed on your old contribution amount when you recover the contribution, approved to be exempted or postponed in a certain fiscal year, three or more fiscal years later.* In case one of your dependents falls into a spouse eligible for the deduction of aged person or an aged dependent, the number will be ¥480,000. If a specified dependent, ¥630,000.
- In case you meet the criteria No.2 to No.4 described above at the section of Total Amount Exemption and Contribution Postponement System for Youth.
Notice: The income of your spouse and the head of your household also need to meet these criteria.
○ In case approved, partial payment will be exempted.
○ The amount of partial contributions per month in 2008 ( As of April, 2008 )
| The amount of patial payment | The exempted amount | |
|---|---|---|
| One-fourth Payment | ¥3,600 | ¥10,810 |
| Half Amount Payment | ¥7,210 | ¥7,200 |
| Three-fourth Payment | ¥10,810 | ¥3,600 |
* Please refer to the criteria for Total Amount Exemption and Contribution Postponement System for Youth described above on the income standards for the systems of total premium exemption and partial premium payment.
Note: If you fail to pay the partial contribution plan, the plan will be considered invalid and will not be reflected to the old-age benefit amount. It is possible that you won't have a right to receive benefits from the Basic Pension programs for the disabled and for the surviving family.
Premium payment notice will be send to you in later days. Please pay your partial contribution at financial institutions, post offices, and convenience stores.
○Approved Period: the same as that of total amount exemption described above.
The periods of exemption and postponement count as contribution paid period.
The table below shows the amount of the Old-age Basic Pension (rorei kiso nenkin).
| Total Amount Exemption | One-third (1/3) of the amount of full contribution paid |
| One-fourth Payment | One-half (1/2) of the amount of full contribution paid |
| Half Amount Payment | Two-thirds (2/3) of the amount of full contribution paid |
| Three-fourth Payment | five-sixths (5/6) of the amount of full contribution paid |
| Contribution Postponement System for Youth | (Will not be reflected to the old-age benefit amount) |
You can retroactively recover the payments for those as old as 10 years.
Please note that a specific index will be imposed on your old contribution amount
when you recover the contribution, approved to be exempted or postponed
in a certain fiscal year, three or more fiscal years later.
You need to pay your premiums.
The Social Insurance Agency will send you the premium payment notices in later days.
You may pay the contribution at financial institutions,
post offices, and convenience stores.
○Criteria
* In case one of your dependent relatives falls into a spouse eligible for the deduction of aged person or an aged dependent, the number will be ¥480,000. If a specified dependent, ¥630,000.
The period of Special Payment System for Students in every year covers
12 months from April to March next year...
The total amount of contribution payment will be postponed.
The period that you are approved for Special Payment System for Students will not be reflected to the old-age benefit amount if you don't retroactively recover the payments within 10 years. (It counts as contribution paid period.)
| If you were granted the contribution postponement of the year and pay extra the contributions in the year after next or more years, the confirmed insurance amount at the time will be added corresponding the passed years.. |
Approval for Special Payment System for Students is decided based on the income of a previous fiscal year. Thus, you need to apply for the system every year.
You need to pay your premiums. The Social Insurance Agency will send you the premium payment notices in later days. You may pay the contribution at financial institutions, post offices, and convenience stores.