Welfare and Medical Treatment Subsidy Programs Income Limitation Standards Tables

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					Welfare and Medical Treatment Subsidy Programs / Income Limitation Standards Tables for 2007 Ashiya City Living Environment Department Insurance & Medical Treatment Subsidy Section Medical Treatment Subsection The following tables became applicable in July 1, 2007. The Income for Approval of Subsidy for Welfare and Medical Treatment is determined as income amounts within Income Limitation Standards, as described below. Note, however, that there are conditions for the Health Program for the Aged (*). The Income for Approval of Subsidy for Welfare and Medical Treatment (not applicable to the Health Program for the Aged) is found by first deducting the expense account from the amount of total receipts, and then subtracting the various Types of Deduction (A) from the resulting amount (aggregate income). Note that (B) Addition for Aged Dependent and (C) Addition for Specific Dependent can be added to Income Limitation Standards. * As regards stocks, among income from transfer of assets, the income from listing shares cannot be included in the Income for Approval of Subsidy for Welfare and Medical Treatment. Also, note that calculations for income from transfer of assets are based on amounts before special deductions. (*) Health Program for the Aged (1) The recipient must fall into either of the 2 categories below: 1. Be exempt from local tax resident. 2. Be eligible for transitional measures concerning regional tax laws (He/She must be 65 or more years of age as of January 1, 2005, and his/her total income concerning inhabitant tax must be less or equal ¥1,250,000). (2) For the applicability of (1), the aggregated taxable income concerning inhabitant tax of all members of the household 65 or more years of age must be under ¥1,450,000.

Medical Treatment of the Handicapped & Handicapped Aged – Income Limitation Number of Recipient of subsidy Income limitation 1 2 3 4 5 3,604,000 yen 3,984,000 yen 4,364,000 yen 5,124,000 yen 5,504,000 yen Spouse, person insured by health insurance, person with support obligation Income limitation 6,287,000 yen 6,536,000 yen 6,749,000 yen 7,175,000 yen 7,388,000 yen

dependents

* Based on Special Allowance for the Handicapped. Medical Treatment of Infants – Income Limitation Standards Number of dependents None 1 2 3 4 5 Guardian/Parent Dependent with duty of support ¥5,320,000 ¥5,700,000 ¥6,080,000 ¥6,460,000 ¥6,840,000 ¥7,220,000

* Corresponds to Special Grant for Child Allowance. Medical Treatment of Single Parent Families – Income Limitation Standards Number of dependents None 1 2 3 4 5 Recipient of subsidy 1,920,000 yen 2,300,000 yen 2,680,000 yen 3,060,000 yen 3,440,000 yen 3,820,000 yen Person raising the child 1,920,000 yen 2,300,000 yen 2,680,000 yen 3,060,000 yen 3,400,000 yen 3,820,000 yen

Corresponds to Article 9 of Law on Allowance for Child-care. * The cost of bringing up a child is considered part of the income (calculated as 80% of actual expenses).

(A) Types of Deduction Handicapped, widow(er), working student 270,000 yen (fixed amount) deduction (individuals falling in the category Medical Treatment of Single Parent Families are excluded) Widow(er) special deduction (individuals 350,000 yen (fixed amount) falling in the category Medical Treatment of Single Parent Families are excluded) Handicapped person special deduction deduction Spouse special deduction (individuals Actual amount of inhabitant tax falling in the category Medical Treatment of Infants are not eligible) Casualty loss deduction, medical expense Actual amount deduction, small-scale enterprise mutual aid premium deduction (B) Addition for Aged Dependent Medical Treatment of Single Parent Aged dependents & qualified spouse for Families: Dependent with obligation of deduction, 100,000 yen addition per person support, such as the mother Recipient of Medical Treatment of the Aged dependents & qualified spouse for Handicapped, Medical Recipient of of Medical deduction, 100,000 yen addition per person Infants: Aged dependents & qualified spouse for Treatment of the Handicapped Aged Treatment Guardian/Parent of the child recipient, deduction, 60,000 yen addition per person dependent with obligation of support Medical Treatment of the Handicapped & Aged dependents (if there are no other Handicapped Aged: Spouse, dependent dependents apart from aged dependents, with obligation of support deduct one person from the number of aged dependents), 60,000 yen addition per person 400,000 yen (fixed amount) Social insurance & life insurance premium 80,000 yen (fixed amount)

(C) Addition for Specific Dependent Medical Treatment of Single Parent 150,000 yen addition per each specific Families: Dependent with obligation of dependent support, such as the mother Medical Treatment of the Handicapped & 250,000 yen addition per each specific Handicapped Aged: Recipient of Medical dependent Treatment of the Handicapped Aged