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Article 23Collection of Wrongful Gain

第二十三条(不正利得の徴収)

If there is a person who has received payment of the allowance by deceit or other wrongful means, the prefectural governor, etc. may collect all or part of an amount equivalent to the amount received from that person, in accordance with the practice for the collection of national taxes.

偽りその他不正の手段により手当の支給を受けた者があるときは、都道府県知事等は、国税徴収の例により、受給額に相当する金額の全部又は一部をその者から徴収することができる。

The provisions of Article 96, paragraphs (1) through (5), Article 97 and Article 98 of the National Pension Act apply mutatis mutandis to the collection of money under the preceding paragraph. In this case, the phrase "14.6 percent per annum (or, for the period from the day following the due date for payment to the day on which three months have elapsed, where the demand for payment relates to a premium, 7.3 percent per annum)" in Article 97, paragraph (1) of that Act is deemed to be replaced with "14.6 percent per annum".

国民年金法第九十六条第一項から第五項まで、第九十七条及び第九十八条の規定は、前項の規定による徴収金の徴収について準用する。この場合において、同法第九十七条第一項中「年十四・六パーセント(当該督促が保険料に係るものであるときは、当該納期限の翌日から三月を経過する日までの期間については、年七・三パーセント)」とあるのは、「年十四・六パーセント」と読み替えるものとする。

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