National health insurance fees for year 2014 are calculated as follow.
Insurance fees are calculated per household of the insured persons. Maximum charges are set for medical insurance fees/ late-stage elderly support health insurance fees and care insurance fees.

1. Insurance fees (annual amount) for households of insured persons aged from 40 to 64 years of age:
'the total of the medical insurance fees/ ate-stage elderly support health insurance fees/care insurance fees.’

2. Insurance fees (annual amount) for households when all insured persons are 65 years of age or more or 39 years of age or less:
'the total of the medical insurance fees/ late-stage elderly support health insurance fees.’

3. Method for calculating medical insurance fees, late-stage elderly support health insurance fees, care insurance fees

1) Medical insurance fees (maximum charge: 510,000 yen)

(The base amount of resident tax of insured party for relevant fiscal year (*) x medical income rate) + (number of insured persons x medical fixed amount) + (equally divided amount for medical insurance)

(2) Late-stage elderly health insurance (maximum charge: 160,000 yen)

(Total amount of city and prefectural taxes of the insured for the current fiscal year (*) x Reduced rate for the income for late stage elderly support) + (Number of the insured x Reduced rate for the income for late stage elderly support) + (equally divided amount for late stage elderly support insurance)

(3) Care insurance fees (maximum charge: 140,000 yen)

(Total residents tax of insured party aged between 40 and 64 years of age for the relevant fiscal year (*) x care income rate) + (number of insured persons aged between 40 and 64 years of age x medical fixed amount) + ( equally divided care amount)

(*) The residents tax amount is the amount of the gross income after the deduction of the basic exemption (330,000 yen)

4. The insurance fees for year 2014 are determined and notified on June.

5. The income rate, fixed amount and equal amount are revised annually (the rate for fiscal year 2014 is determined in June).