Kodomo Kosodate Shienkin
子ども・子育て支援金制度
Starting April 2026, a new contribution called the Kodomo Kosodate Shienkin (子ども・子育て支援金) is added to health insurance premiums across Japan. Often called 'dokushinzei' (独身税 / singles tax) online, it applies to everyone enrolled in public health insurance — regardless of marital status or whether they have children.
"Think of it like a condo maintenance fee. Everyone who lives in the building pays it — not just the families using the playground. The fee keeps the building standing and the shared spaces functional. Japan's social infrastructure is the building, and the declining birthrate is a crack in the foundation that affects everyone."
This is not a penalty for being single. It is a shared contribution toward addressing Japan's declining birthrate — a structural issue that affects pensions, healthcare, the labor market, and economic stability for all residents.
| Fiscal Year | Total Rate | Employee Share | Employer Share | Est. Monthly (¥6M income) |
|---|---|---|---|---|
| 2026 (令和8) | 0.23% | 0.115% | 0.115% | ~¥575 |
| 2027 (令和9) | ~0.31% | ~0.155% | ~0.155% | ~¥775 |
| 2028 (令和10) | ~0.40% | ~0.20% | ~0.20% | ~¥1,000 |
For employee insurance (被用者保険) — including Kyokai Kenpo (協会けんぽ), corporate health insurance unions (組合健保), and mutual aid associations (共済組合) — the government sets a uniform national rate. The FY2026 rate of 0.23% is confirmed by the Children and Families Agency (こども家庭庁).
For National Health Insurance (国民健康保険 / Kokuho), each municipality sets its own rate based on local ordinances. The amount depends on household income and composition. Contact your city hall for exact figures.
| Annual Income | Monthly Employee Share | Annual Employee Share |
|---|---|---|
| ¥2,000,000 | ~¥350 | ~¥4,200 |
| ¥4,000,000 | ~¥650 | ~¥7,800 |
| ¥6,000,000 | ~¥1,000 | ~¥12,000 |
| ¥8,000,000 | ~¥1,350 | ~¥16,200 |
| ¥10,000,000 | ~¥1,650 | ~¥19,800 |
The fee is deducted automatically from your monthly paycheck alongside existing health insurance and pension premiums. Your employer pays an equal share. Collection begins with April 2026 premiums (deducted from May paychecks for most companies).
The fee is bundled into your existing National Health Insurance bill. Rates vary by municipality. Your city will send updated bills reflecting the new charge. Contact your local city hall (市区町村役所) for details.
Those enrolled in the Late-Stage Elderly Medical System also contribute. The amount is set by each prefectural association (広域連合) based on income. Seniors bear approximately 8% of the total collection pool.
If you are a dependent on someone else's health insurance, you do not pay the fee directly. Only the primary insured person (and their employer) are charged.
The collected funds are legally restricted to the following six childcare and family support programs. The government cannot redirect this money to other purposes.
Income limits removed. Extended to cover high-school-age children. Third and subsequent children receive ¥30,000/month.
Economic support for pregnant women, formalizing the existing pregnancy/childbirth support grants into a permanent legal entitlement.
A new system allowing any child under 3 to access daycare services, regardless of whether the parents are working. Aims to reduce isolation for stay-at-home parents.
Enhanced financial support during parental leave immediately after childbirth, encouraging both parents to take time off.
New benefit for parents who work reduced hours for childcare, partially compensating for the income reduction.
Self-employed parents (National Pension Category 1) can have their pension premiums waived during childcare periods — a benefit previously only available to employees.
The confusion arose because the benefits primarily flow to families with children, while childless individuals also pay. However, this is the same principle behind all social insurance: everyone contributes to shared risks. You pay health insurance even when healthy, pension contributions even when young, and unemployment insurance even when employed.
Japan's birthrate crisis (1.20 in 2024 — a record low) threatens the sustainability of pensions, healthcare, and the broader economy for everyone, including those without children. The government frames this as "shared responsibility across generations" (全世代型社会保障).
| Situation | Exempt? |
|---|---|
| On parental leave (育児休業中) | Yes — same as health insurance premium exemption |
| Dependent on someone else's insurance (扶養) | Yes — no direct charge |
| Uninsured / no public health insurance | N/A — only applies to insured persons |
| Low-income households (Kokuho) | Reduced — same reduction rules as Kokuho premiums (7/5/2-wari) |
No. The government has stated the FY2028 rate is the maximum. The total collection target is capped at approximately ¥1 trillion per year. Rates will not increase beyond this level.
Yes. Like health insurance and pension premiums, the childcare support fee also applies to standard bonus amounts (標準賞与額).
No. It is mandatory for all public health insurance enrollees. It is not a voluntary contribution.
Yes. Like other social insurance premiums, the childcare support fee is deductible from your taxable income as part of the social insurance deduction (社会保険料控除).