CS: exemption from national pension insurance premiums

  1. About exemption from national pension insurance premiums due to a decrease in revenue due to the effects of the new coronavirus infection

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About exemption from national pension insurance premiums due to a decrease in revenue due to the effects of the new coronavirus infection

Page ID: 150010-715-967-744

Updated: July 19, 2021printing

From May 1, 2nd year of Reiwa, the procedure for accepting a temporary special exemption application when it becomes difficult to pay the national pension insurance premium due to the influence of the new coronavirus infection has started.

1. 1. Target person

The exemption / deferment of national pension insurance premiums and the application for special student payments are applicable to those who meet both of the following two points.

(1) Income decreased due to the influence of the new coronavirus infection
after February 2nd year of Reiwa (2) Expected income during the current year from the viewpoint of income etc. after February 2nd year of Reiwa However, it is expected that the level will fall under the current exemption of national pension insurance premiums.

If there is a period for which payment deferment has been approved, the pension amount will be lower than if the insurance premium was fully exempted. For details, see ” What is the insurance premium exemption / payment deferment system? “.
In addition, if it is within 10 years from the approval of the exemption, etc., it is possible to make additional payment later and increase the pension amount. For details , please see ” Additional payment system for national pension insurance premiums “.
* Those who have applied for the special exemption for the first year of Reiwa and the second year of Reiwa will also need to apply for the third year of Reiwa again.

2. Target period

National pension insurance premiums for February 2nd year of Reiwa are eligible.

Exemption grace

For the first year of Reiwa (February 2nd year of Reiwa-June 2nd year of Reiwa)

For 2 years of Reiwa (July 2nd year of Reiwa-June 3rd year of Reiwa)

For the 3rd year of Reiwa (July 3rd year of Reiwa-June 4th year of Reiwa)

Student payment exception

For the first year of Reiwa (February 2nd year of Reiwa-March 2nd year of Reiwa)

For 2 years of Reiwa (April 2nd year of Reiwa-March 3rd year of Reiwa)

For the 3rd year of Reiwa (April 3rd year of Reiwa-March 4th year of Reiwa)

3. 3. Application acceptance start date

May 1, 2nd year of Reiwa

Four. Procedure method

Application destination

Please mail the application form together with the necessary attached documents to the city (ward) office / town / village office or pension office where you are registered as a resident.

* Although it is possible to submit the application form directly, please use the procedure by mail as much as possible from the viewpoint of preventing the spread of the new coronavirus infectious disease.

Documents required for application

The following two documents are required to apply for exemption due to the special provision. When applying, please be sure to submit the following two documents together .

Please submit the documents by mail.

  • National pension insurance premium exemption / payment deferment application
  • Income petition

* Please be sure to submit the income petition if you wish to apply for a temporary exemption.

* If you apply by mail by My Number, please attach identification documents such as a copy of your My Number card.

Five. Precautions for application

If there are any mistakes or incompleteness, it will take time for the examination to contact you for confirmation and return the application form. Please check the following points before submitting the application form. When submitting the application form, please refer to the example of filling out the National Pension Insurance Premium Exemption / Payment Deferment Application Form (PDF 1,638KB) and the example of filling out the income claim form (PDF 813KB) . Also, please use the following page and check sheet (*) (PDF 101KB) to check again for any mistakes or deficiencies, and submit by mail.
* This check sheet is a check sheet for common mistakes. Please check carefully for each item in the exemption application form and income claim form.

Notes on entry-This is a common mistake. please note. ~

About “application period” of national pension insurance premium exemption / payment deferment application

Please be careful not to make any mistakes in the “(10) Application period” column of the exemption application form .

  • When applying for the first year of Reiwa (February 2nd year of Reiwa to June 2nd year of Reiwa), please enter the “first year” of Reiwa.
  • When applying for the 2nd year of Reiwa (July 2nd year of Reiwa to June 3rd year of Reiwa), please enter “2” year of Reiwa.
  • When applying for the 3rd year of Reiwa (July 3rd year of Reiwa to June 4th year of Reiwa), please enter “3” year of Reiwa.

* When using the exemption application form printed in advance with “(10) Application period”, “Reiwa 1st year”, “Reiwa 2nd year” or “Reiwa 3rd year”, the correct “application period” Please be careful to use the exemption application form.

Example of application for Reiwa 3 years

About “Income Claims”

(1) Entering the estimated income amount Please be sure to enter the estimated income amount (for those whose income has decreased due to the influence of the new coronavirus infection
) in the (4) column of the “Income Claim Form” . (Example: In the case of 350,000 yen)

Image of entry example in the expected income column

(2) Name in the name column Be sure to enter the name of the insured person who is
the applicant in the name column of the “Income Claim Form” . * It is also possible for the head of household, etc. to fill in the “Income Claim Form” on behalf of the insured.

Example of signature line

Precautions when applying

Submission of both “Exemption Application Form” and “Income Claim Form”

When applying for a temporary exemption , please submit the “National Pension Insurance Premium Exemption / Payment Deferment Application Form” and “Income Claim Form” together.

When applying retroactively to February 2nd year of Reiwa (submit 3 exemption applications + 2 income claims)

When applying retroactively to February 2nd year of Reiwa, the amount for the first year of Reiwa (February 2nd year of Reiwa-June 2nd year of Reiwa) and the 2nd year of Reiwa (July 2nd year of Reiwa-Reiwa) Applications for each year (June 3) and 3 years of Reiwa (July 3rd to June 4th of Reiwa) are required. (A total of 3 applications) You can apply for the “Income Claim Form” for the first year of Reiwa and the second year of Reiwa with one sheet, but for the third year of Reiwa, it is for the third year of Reiwa separately. You will need to submit a petition for.
* You cannot apply for the first year of Reiwa and the second year of Reiwa unless your income has decreased before July 3rd year of Reiwa.

Attached documents when my number is entered (submit a copy of both sides of my number card)

If you fill out the exemption application form with your My Number (Individual Number) and apply by mail, please attach a copy of both the front and back of your My Number Card (Individual Number Card) to verify your identity and identity. .. For details, please see here (Correspondence to My Number by the Japan Pension Service).
* If you enter the basic pension number on the exemption application form, you do not need to attach a copy of your Individual Number Card.

Fill in the request for insurance premium refund for those who are using direct debit / credit card payment (optional)

If you are using fund transfer or credit card payment, insurance premiums may be transferred from the application date until the exemption is decided.
In that case, the Japan Pension Service may inquire to the applicant himself / herself which of the following is desired for the withdrawn insurance premium (premium paid after application).
(A) I do not want a refund (I hope that it was paid as it is, not a refund)
(B) I want a refund (However, even if I want a refund, if there is an unpaid period in the past two years, that After allocating to the payment of the unpaid period, if there is a balance, it will be refunded. )
Regarding the handling of the premium paid after this application, according to the desired category in advance, “Application for exemption / deferred payment of national pension premium” As shown in the table below in the (14) Remarks column of the “Book”, you can shorten the period until the examination result is notified by entering either (A) or (B) .
 
* If you do not fill in the desired information (if the exemption is applicable), we will inquire at a later date to confirm your intention to pay or refund the insurance premiums that were transferred to your account before the exemption was decided. Therefore, it may take some time to notify the result of exemption.

 Handling method(14) Remarks column of exemption application
(A) If you do not wish to receive a refund of the premium paid after applicationHope to keep payment (premium payment period) without refundEnter “The premiums paid after the application date will remain paid”
If you wish to (B) refund the insurance premiums paid after applicationI do not treat it as having paid the insurance premium, but hope to get a refund (However, even if I want a refund, if there is a non-payment period in the past 2 years, I will use it for payment of the non-payment period and refund if there is a balance It will be handled.)Enter “I would like a refund for the premiums paid after the application date”

<(A) Example of “I do not want a refund”>

Image of an example when "I do not want a refund"

<(B) Example of “I want a refund”>

Image of an example when "I want a refund"

If you wish to suspend fund transfer or credit card payment in the future, you can also submit a National Pension Insurance Premium Account Transfer Decline Request Form or a National Pension Credit Card Payment Decline Request Form .
However, please note that once you submit the withdrawal request form, if you do not fall under the exemption reason and want to make an account transfer again, you will need to perform the account transfer and credit card payment procedures again.

6. How to fill out the application form and income statement

National pension insurance premium exemption / payment deferment application and income petition

If you want to apply for a special exemption, you can print or download it by clicking “View Form” below.

If you only need the regular national pension premium exemption / payment deferment application or income petition, you can download it from here (when you want to receive the national pension premium exemption) . In addition, it is also installed at the pension office or the national pension counter of the city (ward) office / town / village office.

* Please note that the format for the 3rd year of Reiwa will be partially changed from the 2nd year of Reiwa.

Those who apply for the 3rd year of Reiwa (target period: July 3rd year of Reiwa to June 4th year of Reiwa)

Click “View Form” below to print or download.

[For Reiwa 3rd year] Image of national pension insurance premium exemption / payment deferment application

[For Reiwa 3rd year]
National pension insurance premium exemption / payment deferment application

See the style

[For Reiwa 3rd year] Image of income petition (for extraordinary exceptions) (for national pension insurance premium exemption / payment deferment application)

[For Reiwa 3rd year]
Income petition (for extraordinary exceptions) (for national pension insurance premium exemption / payment deferment application)

See the style

(Entry example and check sheet) [For Reiwa 3rd year] Income petition (for extraordinary exceptions) (for national pension insurance premium exemption / payment deferment application) * Please check before submitting the application form.  Image of

(Entry example and check sheet) [For Reiwa 3rd year]
Income petition (for extraordinary exceptions) (for national pension insurance premium exemption / payment deferment application)
* Please check before submitting the application form.

See the style

Reiwa 3rd year National pension insurance premium exemption / payment deferment application Image of cautions when filing a request for extraordinary exceptions

[For Reiwa 3rd year application]
Precautions when filing a special request

See the style

Those who apply for the 2nd year of Reiwa (target period: July 2nd year of Reiwa-June 3rd year of Reiwa)

Click “View Form” below to print or download.

[For Reiwa 2nd year] Image of national pension insurance premium exemption / payment deferment application

[For Reiwa 2nd year]
National pension insurance premium exemption / payment deferment application

See the style

[For Reiwa 2nd year] Image of income petition (for extraordinary exceptions) (for national pension insurance premium exemption / payment deferment application)

[For Reiwa 2nd year]
Income petition (for extraordinary exceptions) (for national pension insurance premium exemption / payment deferment application)

See the style

(Entry example and check sheet) [For Reiwa 2nd year] Income petition (for extraordinary exceptions) (for national pension insurance premium exemption / payment deferment application) * Please check before submitting the application form.  Image of

(Entry example and check sheet) [For Reiwa 2nd year]
Income petition (for extraordinary exceptions) (for national pension insurance premium exemption / payment deferment application)
* Please check before submitting the application form.

See the style

Those who apply for the first year of Reiwa (target period: February 2nd year of Reiwa-June 2nd year of Reiwa)

Click “View Form” below to print or download.

[For the first year of Reiwa] Image of application for exemption / payment deferment of national pension insurance premiums

[For the first year of Reiwa]
National pension insurance premium exemption / payment deferment application

See the style

[For the first year of Reiwa] Image of income petition (for extraordinary exceptions) (for national pension insurance premium exemption / payment deferment application)

[For the first year of Reiwa]
Income petition (for extraordinary exceptions) (for national pension insurance premium exemption / payment deferment application)

See the style

(Entry example and check sheet) [For the first year of Reiwa] Income petition (for extraordinary exceptions) (for national pension insurance premium exemption / payment deferment application) * Please check before submitting the application form.  Image of

(Entry example and check sheet) [For the first year
of Reiwa] Income petition (for extraordinary exceptions) (for national pension insurance premium exemption / payment deferment application)
* Please check before submitting the application form.

See the style

For those who submit a national pension insurance premium exemption / payment deferment application, we have prepared a video explaining the description method.

How to fill in the national pension insurance premium exemption / payment deferment application 10 minutes 52 seconds (YouTube Ministry of Health, Labor and Welfare channel)

We have prepared a video explaining how to fill out the income statement for those who submit a special application for exemption from national pension insurance premiums and deferment of payment.

How to write a simple statement of expected income 5 minutes 07 seconds (YouTube Ministry of Health, Labor and Welfare channel)

How to fill in the income petition for the 3rd year of Reiwa (for national pension insurance premium exemption / payment deferment application)

Please fill in the following contents on the income claim form. Please also refer to the above [Example]. Be sure to enter the name of the insured who is
the applicant in the name field of the “Income Claim Form” . * It is also possible for the head of household, etc. to fill in the “Income Claim Form” on behalf of the insured.

How to fill out an income claim

(1) Application period (no need to fill in)
The income claim form (for temporary exceptions) differs depending on the target period, so please be careful not to make a mistake. (This sample is for the 3rd year of Reiwa.)
If you are applying for the 2nd year of Reiwa or the 1st year of Reiwa, how to fill out the income petition for the 2nd and 1st year of Reiwa (national pension insurance premium exemption)・ Please check (for payment deferment application).
(2) Please check the following.
If your income has decreased due to the effects of a new coronavirus infection, please check the checkbox.
(3) Please enter the name of the person whose income has decreased.
Please fill in only those who are insured, spouse or head of household * and whose income has decreased due to the effects of the new coronavirus infection.
* If you do not have a spouse or head of household, or if your spouse or head of household does not have a decrease in revenue, enter “None”.
* If the applicant is the head of the household, enter “Person” in the name of the head of the household.
(4) Please enter the estimated amount of income after deduction (income after deduction).

<Calculation method of expected income (Please also use the [back side] of the income statement.)>

  • From February 2nd year of Reiwa, the amount of income in any month of the application month when the income has decreased (such as the month with the lowest amount after the decrease in income) will be converted into 12 months (annual amount).
  • Judgment will be made based on the estimated income after deducting deductions (necessary expenses, deductions for salary income, etc.) from the declared income such as salary income.
    (Example of only salary income)
    ・ If salary income is 550,000 yen or less:
    Expected salary income-350,000 yen (deduction of salary income) = Expected salary income = 0 yen
    ・ Salary income is 550,000 yen If it exceeds:
    Expected salary income-Expected salary income = Expected salary income
  • For singles, if the estimated income is 670,000 yen or less, the full amount is exempted. (The standard changes depending on the number of dependents.)
  • Even if you do not receive the full exemption, you may be eligible for a partial exemption. Partial exemption will be determined based on the following “National Pension Insurance Premium Exemption / Deferred Payment Approval Criteria (Income Criteria)”.
  • If you are a head of household or spouse and have both pension income and salary income, please calculate the estimated income by referring to the example below.
    (Example) Those under the age of 65 who have salary income and public pension income
    (1) Salary income: 850,000 yen (2) Salary income deduction amount: 550,000 yen
    (1)-(2) = (3) Salary income: 300,000 yen

    (4) Public pension income: 700,000 yen (5) Public pension deduction amount: 600,000 yen
    (4)-(5) = (6) Public pension income: 100,000 yen

    (7 ) ) Income amount adjustment deduction amount: 100,000 yen (* 1)

    (8) Expected income amount: ((3)-(7)) (* 2) + (6)) = 300,000 yen ← For a simple expected income amount Amount to be entered

    (* 1) Income amount adjustment Deduction amount calculation formula
    {Amount of salary, etc. after deduction of salary income (100,000 yen if over 100,000 yen) + Amount of miscellaneous income related to public pension, etc. (10) If it exceeds 10,000 yen, 100,000 yen)}-100,000 yen
    (* 2) If ((3)-(7)) is negative, please set ((3)-(7)) to 0 yen.
    The income amount adjustment deduction will not be deducted in excess of the income after deduction of salary income in (3).

How to fill in the income petition for the 2nd and 1st year of Reiwa (for national pension insurance premium exemption / payment deferment application)

Please fill in the following contents on the income claim form. Please also refer to the above [Example]. Be sure to enter the name of the insured who is
the applicant in the name field of the “Income Claim Form” . * It is also possible for the head of household, etc. to fill in the “Income Claim Form” on behalf of the insured.

How to fill out an income claim

(1) Application period (no entry required.)
Please be careful not to make a mistake in the income petition, as the petition (for extraordinary exceptions) will differ for each of the following target periods. (This sample is for the second year of Reiwa.)

  • For the first year of Reiwa: February 2nd year of Reiwa-June 2nd year of Reiwa
  • Reiwa 2nd year: July 2nd year of Reiwa-June 3rd year of Reiwa

* For Reiwa 3rd year: If you are applying for Reiwa 3rd year to June 4th year, please check how to fill out the Reiwa 3rd year income petition.
(2) Please check the following.
If your income has decreased due to the effects of a new coronavirus infection, please check the checkbox.
(3) Please enter the name of the person whose income has decreased.
Please fill in only those who are insured, spouse or head of household * and whose income has decreased due to the effects of the new coronavirus infection.
* If you do not have a spouse or head of household, or if your spouse or head of household does not have a decrease in revenue, enter “None”.
* If the applicant is the head of the household, enter “Person” in the name of the head of the household.
(4) Please enter the estimated amount of income after deduction (income after deduction).

<Calculation method of expected income (Please also use the [back side] of the income statement.)>

  • From February 2nd year of Reiwa, the amount of income in any month of the application month when the income has decreased (such as the month with the lowest amount after the decrease in income) will be converted into 12 months (annual amount).

* However, the months after August 3rd year of Reiwa cannot be used for the calculation for the 1st year of Reiwa and the 2nd year of Reiwa.

  • Judgment will be made based on the estimated income after deducting deductions (necessary expenses, deductions for salary income, etc.) from the declared income such as salary income.
    (Example of only salary income)
    ・ If salary income is 650,000 yen or less:
    Expected salary income-650,000 yen (deduction of salary income) = Expected salary income = 0 yen
    ・ Salary income is 650,000 yen If it exceeds:
    Expected salary income-Expected salary income = Expected salary income
  • For singles, if the estimated income is 570,000 yen or less, the full amount is exempted. (The standard changes depending on the number of dependents.)
  • Even if you do not receive the full exemption, you may be eligible for a partial exemption. Partial exemption will be determined based on the following “National Pension Insurance Premium Exemption / Deferred Payment Approval Criteria (Income Criteria)”.

Approval criteria for exemption and deferment of payment of national pension insurance premiums (income criteria)

For each exemption category, the income of the person, spouse, and head of household ((4) Expected income after deduction (income after deduction) column) must all be less than or equal to the amount calculated by the following formula. ..
* Payment deferment is for those aged 20 to under 50, and the income of the person / spouse ((4) Expected income after deduction (income after deduction) column) is less than or equal to the amount calculated by the following formula. Must be.

Full exemption
payment deferment
(Number of dependents + 1) x 350,000 yen + 320,000 yen (*)
(*) 220,000 yen before Reiwa 2nd year

Example: Single-person household: 670,000 yen (*)
(*) Reiwa 2nd year Previously 570,000 yen For
households with only couples: 1.02 million yen (*)
(*) 920,000 yen before Reiwa 2
Three-quarters exemption880,000 yen (*) + Deduction for dependents + Deduction for social insurance premiums
(*) 780,000 yen before the second year of Reiwa
Half price exemption1.28 million yen (*) + Deduction for dependents + Deduction for social insurance premiums
(*) 1.18 million yen before Reiwa 2
1/4 exemption1.68 million yen (*) + Deduction for dependents + Deduction for social insurance premiums
(*) 1.58 million yen before the second year of Reiwa

The above “Deductions for dependents, etc.” and “Deductions for social insurance premiums, etc.” are the amounts declared in the year-end tax adjustment and final tax return. Please check with the withholding slip, tax return copy, etc.
(Note) The standard amount will change for persons with disabilities and widows or single parents as stipulated in the Local Tax Law. For details, please contact us during the procedure.

Documents required for application (students)

The following three documents are required to apply for the special student payment exception. Please be sure to submit the following three documents when applying.
Please submit the documents by mail.

  • National Pension Insurance Premium Student Payment Exception Application Form
  • Income petition
  • Copy of student ID

* Please be sure to submit the income petition if you wish to apply for a special provision.
* If you apply by mail by My Number, please attach identification documents such as a copy of your My Number card.
Each application form can be downloaded from the following.

National Pension Insurance Premium Student Payment Exception Application Form and Income Claim Form

You can print or download the National Pension Insurance Premium Student Payment Exception Application Form and Income Request Form by clicking “View Form” below, but you can print or download the pension office or city (ward) office / town / village office. It is also installed at the national pension counter.
In addition, a copy of the student ID card that shows the period of enrollment (including a copy of the back side if there is an expiration date, grade, and date of admission on the back side) or a certificate of enrollment (original) is attached to this application form. please.
* Please note that the format for the 3rd year of Reiwa will be partially changed from the 2nd year of Reiwa.

Image of special application for student payment of national pension insurance premiums

National Pension Insurance Premium Student Payment Exception Application Form

See the style

[Example of entry for Reiwa 3rd year] Image of entry example of income petition (for extraordinary exception) (application for special payment of national pension insurance premiums due to the effect of new coronavirus infectious disease)

[Example of entry for the 3rd year
of Reiwa] Income petition (for extraordinary exceptions) (for special application for student payment of national pension insurance premiums)

See the style

[For Reiwa 3rd year] Image of income petition (for extraordinary exception) (application for special exception for student payment of national pension insurance premium due to decrease in revenue due to the influence of new coronavirus infectious disease)

[For Reiwa 3rd year application]
Income petition (for extraordinary special application) (for national pension insurance premium student payment special application)

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Reiwa 3rd year student payment exception application Image of cautions when filing a request for extraordinary exception

[For Reiwa 3rd year application]
Precautions when filing a special request

See the style

[Example of entry for Reiwa 2nd year / first year version] Image of income petition (for extraordinary exception) (for application for special exception for payment of national pension insurance premiums)

[Example of entry for the second year of Reiwa and
the first year] Income petition (for special exceptions) (for special application for payment of national pension insurance premiums)

See the style

[For Reiwa 2nd year application] Image of income petition (for temporary special application) (for national pension insurance premium student payment special application)

[For Reiwa 2nd year application]
Income petition (for extraordinary special application) (for national pension insurance premium student payment special application)

See the style

[For application for the first year of Reiwa] Image of income petition (for extraordinary exception) (for application for special payment of national pension insurance premiums)

[For application for the first year
of Reiwa] Income petition (for special provisions) (for special application for payment of national pension insurance premiums)

See the style

How to fill in the income petition for the 3rd year of Reiwa (for special application for student payment of national pension insurance premiums)

Please include the following in your income statement. Please also refer to the above [Example] of the National Pension Insurance Premium Student Payment Exception Application Form and Income Claim Form (PDF 338KB) .

[Reiwa 3rd year] How to fill in the income petition

(1) Application period (no need to fill in)
The income claim form (for temporary exceptions) differs depending on the target period, so please be careful not to make a mistake. (This sample is for the 3rd year of Reiwa.)
If you are applying for the 2nd year of Reiwa or the 1st year of Reiwa, how to fill out the income petition for the 2nd and 1st year of Reiwa (payment of national pension insurance premiums to students) Please check (for special application).
(2) Please check the following.
If your income has decreased due to the effects of a new coronavirus infection, please check the checkbox.

(3) Please enter the name of the person whose income has decreased.
Please enter the name of the student whose income has decreased due to the effects of the new coronavirus infection.

(4) Please enter the estimated amount of income after deduction (income after deduction).

<Calculation method of estimated income (Please also use the [back side] of the income statement.)>

  • From February 2nd year of Reiwa, the amount of income in any month of the application month when the income has decreased (such as the month with the lowest amount after the decrease in income) will be converted into 12 months (annual amount).
  • Judgment will be made based on the estimated income after deducting the estimated necessary expenses from the declared income such as salary income.
    (Example of only salary income)
    ・ If salary income is 550,000 yen or less:
    Expected salary income-350,000 yen (deduction of salary income) = Expected salary income = 0 yen
    ・ Salary income is 550,000 yen If it exceeds
    the estimated salary income-Expected salary income = Expected salary income
  • Exceptions to student payments will be determined based on the following “Approval Criteria for Exceptions to Student Payments for National Pension Insurance Premiums (Income Criteria)”.

How to fill in the income petition for the 2nd and 1st year of Reiwa (for special application for student payment of national pension insurance premiums)

Please include the following in your income statement. Please also refer to the [Example] of the National Pension Insurance Premium Student Payment Exception Application Form and the Income Claim Form.

[Reiwa 2nd year] How to fill in the income petition

(1) Application period (no entry required.)
Please be careful not to make a mistake in the income petition, as the petition (for extraordinary exceptions) will differ for each of the following target periods. (This sample is for the second year of Reiwa.)

  • For the first year of Reiwa: February 2nd year of Reiwa-March 2nd year of Reiwa
  • Reiwa 2nd year: April 2nd year of Reiwa-March 3rd year of Reiwa

* For Reiwa 3rd year: If you are applying for Reiwa 3rd year to March 4th year, please check how to fill out the Reiwa 3rd year income petition.
(2) Please check the following.
If your income has decreased due to the effects of a new coronavirus infection, please check the checkbox.

(3) Please enter the name of the person whose income has decreased.

Please enter the name of the student whose income has decreased due to the effects of the new coronavirus infection.
(4) Please enter the estimated amount of income after deduction (income after deduction).

<Calculation method of estimated income (Please also use the [back side] of the income statement.)>

  • From February 2nd year of Reiwa, the amount of income (such as the month with the lowest amount after the decrease in income) in any month (*) whose income has decreased will be converted into 12 months (annual amount).

* However, months after May 3rd year of Reiwa cannot be used for calculation.

  • Judgment will be made based on the estimated income after deducting the estimated necessary expenses from the declared income such as salary income.
    (Example of only salary income)
    ・ If salary income is 650,000 yen or less:
    Expected salary income-650,000 yen (deduction of salary income) = Expected salary income = 0 yen
    ・ Salary income is 650,000 yen If it exceeds
    the estimated salary income-Expected salary income = Expected salary income
  • Exceptions to student payments will be determined based on the following “Approval Criteria for Exceptions to Student Payments for National Pension Insurance Premiums (Income Criteria)”.

Approval Criteria for Special Exceptions to Student Payment of National Pension Insurance Premiums (Income Criteria)

The previous year’s income of the person is within the range of the amount calculated by the following formula

1.28 million yen (*) + number of dependents x 380,000 yen + deduction for social insurance premiums
(*) 1.18 million yen before Reiwa 2

The above “social insurance deduction amount, etc.” is the amount declared in the year-end adjustment / tax return. Please check with the withholding slip, tax return copy, etc.
(Note) The standard amount will change for persons with disabilities and widows or single parents as stipulated in the Local Tax Law. For details, please contact us during the procedure.

7. 7. Frequently Asked Questions (Q & A)

Q & A regarding the temporary exemption of national pension insurance premiums due to the effects of the new coronavirus infection (PDF 561KB)

Contact information

Pension subscriber dial

Your local pension office

Related information

National pension insurance premium

National pension insurance premium exemption system / payment deferment system

Special student payment system for national pension insurance premiumsAdobe Acrobat Reader DC (formerly Adobe Reader) is required to open PDF files. If you do not have it, you can download it for free from Adobe.Download Adobe Acrobat Reader DC

List of pages of “Exemption / Deferment / Additional payment of national pension insurance premiums”

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Find out about pensions

Pension system / procedure

Application / notification form

Pension Q & A

Pension consultation (telephone / window)

About Japan Pension Service

Japan Pension Service

Corporate number 40113050016533-5-24 Takaidonishi , Suginami-ku, Tokyo 168-8505