The amount of premiums are set by each Extended Association.
For Metropolitan Tokyo, premiums are calculated at a fixed levy of 37,800 yen per insured person plus an income-based levy (taxable income the Tokyo taxable income rate of 6.56%). The fixed levy and the taxable income rate are valid for scal 2008 and 2009, and these gures are revised every two years. The maximum premium is 500,000 yen, with amounts rounded down to the nearest 100 yen.
Here, taxable income refers to net income and forestry income together with stock income and long-term (short-term) capital gains after a basic deduction of 330,000 yen.