Regarding to the subsidy for outpatient medical expenses to children from 1 year old to 6th grade of elementary school, 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) From income of 2020: For salary earners, it basically means the amount after deducting 100,000 yen from after subtracting salary deduction. For self-employed, it will be basic amount means the amount after subtracting necessary expenses. *

(2) The number of dependents under tax law 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 disabled person: 270,000 yen per person

Special deduction for disabled person: 400,000 yen per person

Widow deduction, deduction for working student: 270,000 yen

Single parent deduction: 350,000 yen

*The income amount includes total income or retire income except (1); forestry 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; interest and dividends subject to the convention.

For more detail, please refer to the link below 「About the income limitation for Medical Expense Subsidy for Children system.」

Medical Expense Subsidy Unit, Children and Family Section, Child Support Department, Child Development Bureau

TEL: 044‐200‐2695