Tax
保険料控除証明書: Insurance Premium Deduction Certificate
A 保険料控除証明書 (insurance premium deduction certificate) is proof of how much you paid in premiums during the year. It is issued by your insurance company, mutual aid (共済), or by the Japan Pension Service (日本年金機構) if you pay 国民年金 (National Pension) yourself. Most arrive by post between October and December. Look for the printed words 控除証明書, 生命保険料控除 (life insurance deduction), 地震保険料控除 (earthquake insurance deduction) or 社会保険料控除 (social insurance deduction). It is not a bill. Nothing is owed and nothing has gone wrong. The certificate has exactly one purpose: you attach it to your employer's year-end paperwork (年末調整), or you keep it for your own tax return (確定申告). Doing so reduces the income your tax is calculated on, which usually lowers your income tax and next year's resident tax. If you throw it away or forget to hand it in, you simply do not get that deduction for the year. Replacements can be requested, but they take time to arrive, so keep the envelope somewhere safe until the year-end paperwork is done.
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People who pay premiums on life insurance, medical or nursing-care insurance, private pension insurance (個人年金), or earthquake insurance attached to a fire policy; people paying 国民年金 premiums themselves (students, self-employed, people between jobs); and people who pay premiums for a family member out of their own money. If you are an employee and social insurance is simply deducted from your salary, you will not receive a certificate for that part, your employer already has the figures.
What to do
- 1Open the envelope and confirm it says 控除証明書 (deduction certificate) rather than being an invoice, no payment is required.
- 2Find the two amounts printed on it: 証明額 (paid so far) and 申告予定額 (projected total if you keep paying through December), and use 申告予定額 if you will continue paying to the end of the year.
- 3If you are employed, copy the amount and the insurance category (新制度/旧制度, general / nursing-medical / private pension) onto the 給与所得者の保険料控除申告書 your employer gives you, attach the certificate, and hand it in by your company's internal deadline.
- 4If you file your own 確定申告 (tax return), use the certificate when preparing the return and attach or retain it as required; e-Tax filers may be able to use electronic certificate data instead.
- 5If the certificate is missing, identify the insurer from your policy documents or bank debit record and ask that company's official customer desk for a reissue (for 国民年金, contact the Japan Pension Service).
About the deadline
The certificate itself has no payment deadline. Two other dates matter. First, your employer's internal cut-off for 年末調整 documents, that date is printed on the notice or forms your company hands out, usually in autumn or early winter. Second, if you file yourself, the 確定申告 filing period in the following year; check the National Tax Agency notice for the exact dates. The year the certificate covers (令和○年分) is printed at the top, and it can only be used for that year's filing.
Common misunderstandings
- Should I write the 証明額 or the 申告予定額?
- 証明額 is what you had paid when the certificate was issued; 申告予定額 is the projected total if you keep paying through December. If you will keep the policy and keep paying to year-end, the projected figure is normally the one to use. If you cancel or stop paying, use the amount actually paid, and ask the insurer if you are unsure.
- Will I get the amount shown on the certificate back as cash?
- No. A deduction reduces the income your tax is calculated on, so the tax saving is smaller than the premium figure and depends on your tax rate. For employees the effect usually shows up as a refund in the December or January payslip.
- Do I also have to declare the health insurance and pension taken from my salary?
- No. Amounts deducted at source are already known to your employer. You only declare social insurance you paid yourself, such as 国民年金 or 国民健康保険, or premiums you paid on behalf of a family member. For 国民年金, the Japan Pension Service sends a separate certificate.
- I lost it. Have I missed the chance to claim?
- Not necessarily. Insurers and the Japan Pension Service will reissue certificates, though delivery takes time. If it arrives too late for 年末調整, you can still claim the deduction by filing your own 確定申告. Ask the tax office or your employer's HR section about the procedure, and consult a licensed 税理士 if your situation is complicated.
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This page is general information. For your own case, confirm with the office that issued the document, or with a qualified professional.