Updated: October 2026, 01
User charges (childcare fees and side dish fees)
How to determine the amount of fees charged to users (childcare fees and side dish fees)
0-2 year old class
The childcare fees for children in the 0-2 year old class are determined based on the combined amount of the parents' municipal income tax (tax rate: 6% *excluding deductions that cannot be calculated into the user's burden amount, such as hometown tax payments and housing loan deductions), and according to the childcare fee tier classification. (For childcare fees, seeChildcare Fee Table (PDF318 KB)
please look at. )
(Reference) Years subject to municipal tax for determining childcare fees
September 2020 - August 2020...FY2025 municipal inhabitant tax amount based on incomeis determined.
3-5 year old class
Childcare fees are free for children in the 3-5 year old class. However, parents must pay for side dishes (school lunch dishes). Side dish fees must be paid directly to the facility (or the city if it is a public facility).
Calculation method for user charges
If you would like to estimate your user burden yourself before making a decision, please check the municipal inhabitant tax income levy amount for the applicable year (tax rate: 6% *excluding deductions that cannot be calculated into the user burden amount, such as hometown tax payments and housing loan deductions). You can check your municipal inhabitant tax income levy amount on your tax certificate or My Number Portal, or you can estimate it using the resident tax amount simulation below. Before you estimateCalculation method for user charges (PDF752 KB)
.
The official user fee will be calculated by the Childcare Support Division of the ward where the childcare facility is located and will be notified to you in the user fee determination notice. If you have any questions about the user fee, please contact the following.
Be sure to check when making estimates.
Calculation method for user charges (PDF752 KB) ![]()
Click here for the calculation
Resident tax amount simulation
Childcare Fee Table
Points to note
- The cost of side dishes for the 0 to 2 year old classes is included in the childcare fees.
- If the combined income of the parents is less than 103 yen and is therefore exempt from tax, and the income of the grandparents living in the same household is 300 yen or more (or their income is 202 yen or more), the tax amount will be determined based on the municipal tax amount of the grandparents living in the same household (the former tax rate of XNUMX% applies in designated cities).
- When calculating user charges (childcare fees and side dish costs), there are some items that cannot be deducted, such as the special tax credit for housing loans, dividend deduction, foreign tax credit, and donation deduction.
- The amount of user fees (childcare fees and side dish fees) may change during the fiscal year if there is a change in the amount of municipal tax or due to a change in household situation. If there are any changes, please promptly contact the Childcare Support Division of the ward in which the childcare facility is located.
- For those who are not subject to resident tax in Japan because they have lived overseas, etc., we will ask you to submit documents that show your income situation at the time, and we will use this to estimate the amount of resident tax that you would have to pay and determine the childcare fees.
- Even if the child is absent from the childcare facility, the user must pay the full amount (childcare fees and side dish fees). When leaving a childcare facility, the guardian must submit a "Notification of Withdrawal from Childcare Facility and Notification of Withdrawal of Certification for Education and Childcare Benefits" and the user will be charged the amount (childcare fees and side dish fees) until the date of departure is confirmed, so please submit the "Notification of Withdrawal from Childcare Facility and Notification of Withdrawal of Certification for Education and Childcare Benefits" in advance.
Reduction of user charges (childcare fees and side dish fees)
Reduction of childcare fees (for classes for 0-2 year olds)
Free childcare fees for second and subsequent children
Childcare fees are free for the second child and subsequent children.
However, if you have not filed a municipal tax return, etc.If the municipal tax necessary to determine childcare fees cannot be confirmed, the free childcare allowance for the second child onwards cannot be applied and the childcare fee will be provisionally determined to be in the D11 tier (highest amount).So please be sure to file your tax return. (You may be required to file your tax return even if you have no income.)
In addition, if the first child is living separately, you will need to submit documents such as a residence certificate and a statement that the parents are sharing the same household.
Reductions and exemptions for households in need of protection (single-parent households, households with children/adults with disabilities living at home, etc.)
For households requiring public assistance whose municipal income tax rate is less than 77,101 yen, childcare fees for the first child are half price (half price after a 1,000 yen reduction for C bracket children), and childcare fees for the second and subsequent children are free. The upper limit of childcare fees for the first child is 9,000 yen.
※Childcare fees for households requiring assistance areHouseholds in need of protection (single-parent families, households with disabled children/adults living at home, etc.) (PDF138 KB)
.
Other reductions and exemptions
Illness, unemployment*If a disaster or other event causes a significant change in a household's economic strength and it is recognized that it is difficult to pay childcare fees, childcare fees may be reduced or exempted. For details, please contact the Childcare Support Division of the ward in which the childcare facility is located.
*Childcare leave, voluntary resignation, job change, etc. are not eligible.
Reduction in side dish fees (for 3-5 year old classes)
Reduction in the number of children (siblings exemption)
If there are three or more children enrolled in a nursery school or other facility at the same time, the third and subsequent children will be exempt from paying side dish fees.
Reductions and exemptions for households with annual income of less than 360 million yen (municipal tax amount of less than 57,700 yen)
Households with an annual income of less than 360 million yen (municipal tax amount of less than 57,700 yen)*Children are exempt from paying for side dishes.
However, if you have not filed your municipal tax return or if your municipal income tax amount cannot be confirmed, you will not be able to apply for the side dish fee reduction, so be sure to file your tax return. (There are cases where this is required even if you have no income.)
* Households requiring assistance (single-parent households, households with disabled children/adults living at home, etc.) must be paid less than 77,101 yen
Reductions and exemptions under the third child preferential treatment program
In Fukuoka City, parents who are raising three or more children under the age of 18 (until the end of the fiscal year in which they reach 18 years of age) are exempt from the cost of side dishes for the third and subsequent children. If the older siblings (under 18 years of age) of the eligible children live separately, they must submit a certificate of residence or a petition stating that they share the same household.
Pro rata calculation for admission and withdrawal in the middle of a month
If your child enters on the 11th or 21st, or leaves on the 10th or 20th, the childcare fee will be calculated on a pro rata basis.
[Calculation method for daily rate]
Daily rate = Monthly rate x number of days enrolled#1÷25 days#2
※1 Number of days enrolled
If you enrolled in the middle of a month: the number of days the facility is open from the day of enrollment to the end of the month*
If you leave mid-month: From the first day of the month to the last day of enrollment
*Days other than Sundays and public holidays are included in the number of open days. (The year-end and New Year holidays are also open days other than Sundays and public holidays.)
*2 Even if the number of opening days in a month is less than 25 days, it will be calculated as 25 days.
Payment of user fees (childcare fees and side dish fees)
Where and how to pay childcare fees and snack fees
If the payment destination is Fukuoka CityAs a general rule, we ask that you make payments by direct debit.
(The transfer date is the last day of each month, except for the 12th in December. If the transfer date falls on a bank holiday, it will be on the next business day.)
If the payment address is not Fukuoka CityThis fee will be paid directly to the childcare facility, so please check with the childcare facility you are using.
(Reference) Where to pay user fees (childcare fees and side dish fees)
[Childcare fees] (Class for 0-2 year olds)
For those using public or private nursery schools → The payment destination is Fukuoka City.
Those who use childcare facilities other than those listed above (certified childcare centers, community-based childcare services, etc.) → The payment should be made to the childcare facility.
[Side meal fee] (only for 3-5 year old classes)
For those using public nursery schools →The payment destination is Fukuoka City.
For those who use private nursery schools or certified childcare centers →The payment should be made to the childcare facility.
Procedures for direct debit of childcare fees (if the payment address is in Fukuoka City)
You will need to complete the account transfer procedure for each child. Please bring your bankbook, registered seal, and account transfer request form to the counter of the financial institution where you have an account and complete the procedure, or you can complete the procedure on your home computer, smartphone, or tablet.Fukuoka City Internet Account Transfer ServiceYou can also complete the procedure from here.
Other payment methods other than direct debit include:Payment methods using mobile registers and smartphone payment apps"there is.
How user charges are determined and exemptions
*If you are currently using a childcare facility, please contact the Childcare Support Division of the ward in which the childcare facility is located.
*For inquiries regarding applications, please contact the Childcare Support Division of the ward in which your first choice of childcare facility is located.
Contact
Higashi Ward Childcare Support Division, Child and Family Welfare Section
Address 2-54-1 Hakozaki, Higashi Ward, Fukuoka City
TEL 092-645-1068
FAX 092-631-1511
MAIL kosodate.HIWO@city.fukuoka.lg.jp
Hakata Ward Childcare Support Division, Child and Family Welfare Section
Address 2-8-1, Hakata Station, Hakata District, Fukuoka City
TEL 092-419-1080
FAX 092-402-2703
MAIL kosodate.HAWO@city.fukuoka.lg.jp
Chuo City Childcare Support Division, Child and Family Welfare Section
Address 2-5-31 Daimyo, Chuo Ward, Fukuoka City
TEL 092-718-1101
FAX 092-771-4955
MAIL kosodate.CWO@city.fukuoka.lg.jp
Minami Ward Childcare Support Division, Child and Family Welfare Section
Address 3-25-1 Shiobara, Minami-ku, Fukuoka City
TEL 092-559-5123
FAX 092-559-5149
MAIL kosodate.MWO@city.fukuoka.lg.jp
Jonan Ward Childcare Support Division, Child and Family Welfare Section
Address 6-1-1 Torikai, Jonan Ward, Fukuoka City
TEL 092-833-4103
FAX 092-822-2133
MAIL kosodate.JWO@city.fukuoka.lg.jp
Sawara Ward Childcare Support Division, Child and Family Welfare Section
Address 2-1-1 Momochi, Sawara-ku, Fukuoka City
TEL 092-833-4354
FAX 092-831-5723
MAIL kosodate.SWO@city.fukuoka.lg.jp
Nishi Ward Childcare Support Division, Child and Family Welfare Section
Address 1-4-1 Uchihama, Nishi-ku, Fukuoka City
TEL 092-895-7065
FAX 092-881-5874
MAIL kosodate.NWO@city.fukuoka.lg.jp
Payment of user fees
Child Future Bureau, Childcare Support Department, Operation Support Division
[Address] 1-8-1 Tenjin, Chuo-ku
[telephone number]092-711-4245
[FAX number] 092-733-5718
[email address]uneishien.CB@city.fukuoka.lg.jp
Inquiries regarding this page
Department: Child Future Bureau, Childcare Support Department, Operational Support Division
Address:1-8-1, Tenjin, Chuo-ku, Fukuoka
TEL:092-711-4245
FAX: 092-733-5718
MAIL:uneishien.CB@city.fukuoka.lg.jp