Documents to submit when applying for dependent certification

Handling of self-employed family members (including agricultural workers)

1. Documents to submit
   In addition to the documents listed under “Documents to submit when applying for dependent certification,” submit the following documents as well:
   • Income tax return (copy)
   • Income statement (profit and loss statement) (copy)
   • ** If the business has been discontinued, submit a notice of discontinuation of business.
2. Self-employment income
   For purposes of health insurance, self-employment income refers not just to earned income, which is calculated by deducting expenses eligible under tax law from total revenue, but the amount derived by subtracting direct necessary expenses from total revenue. This is because the scope of income subject to certification of income under health insurance is the amount of income that can be used to cover the living costs.
3. Items not recognized as direct necessary expenses
   Specific items not recognized as direct necessary expenses are indicated below.
   • Note: Depending on the business type, some items not listed below may also not be recognized as direct necessary expenses. The Society will examine such cases on a case by case basis and inform you of its decision.