National Health Insurance Tax Exemption System Before and After Childbirth

When a person enrolled in the town’s health insurance system gives birth (including stillbirth and miscarriage, etc.), the National Health Insurance tax for the period before and after childbirth will be exempted from January.

Application for Exemption


Those who are enrolled in the town’s national health insurance system and have given birth or will give birth after November, 2023

Birth of 85 days or more gestation are eligible.
Stillbirth, miscarriage (including abortion), and preterm delivery are also covered.

Exemption period

From a month before the month of (expected) delivery to two months following the month of (expected) delivery. 
For the case of multiple pregnancy, 3 months before the month of (expected) delivery to two months following the month of (expected) delivery.  
For the fiscal year 2023, only the cases from January 2024 onward is exempted.

Exempt Insurance Taxes

The income and per capita tax rates of the insured person giving birth are subject to the exemption. Since the amount is reduced from the annual tax amount, it does not necessarily mean that the amount due for the period covered by the exemption will be zero.

Application Method 

Apply directly to the Resident & Other Municipal Taxes Section of the Taxation Division
Application is accepted from 6 months before the expected date of birth (Application after the birth is also possible to apply.)

  • Documents confirming expected delivery date and single/multiple pregnancies such as Maternal and Child Health Handbook and 
  • National Health Insurance Card
  • ID of the applicant (driver’s license, my number card, etc.)

Application Form


The Taxation Division (Zeimu-ka
Counter Location:Counter No. 10 and No. 11, 1st floor of the Town Hall