Note 3-104

(104) For instance, there is no employers' share of contributions to national health insurance managed by municipal governments and to national health insurance society, to which self-employed people and farmers, etc. subscribe. Therefore, in order to maintain fairness among systems, there are state contributions equivalent to 50% of insurance benefit expenditure (about 78,000 yen per subscriber) in the case of national health insurance managed by municipal governments, 13% of insurance benefit expenditure (about 25,000 yen per subscriber) in the case of government-managed health insurance, to which the employees of small to medium size companies subscribe, and in the fixed amount of about 3 billion yen (about 14,000 yen per subscriber) in the case of seamen's insurance, but there are almost no state contributions to society-managed employment-based health insurance, to which the employees of large companies subscribe, and to insurance managed by mutual aid societies, to which public service employees subscribe.