Having issued a demand for payment pursuant to the provisions of paragraph (2) of the preceding Article, the Minister of Health, Labour and Welfare collects delinquency charges calculated by multiplying the amount of insurance premiums by an interest rate of 14.6% per annum (or 7.3% per annum for the period from the day after the due date until the last day in the three-month period thereafter), depending on the number of days in the period from the day after the due date until the day before insurance premiums are paid in full or the day before assets are seized; provided, however, that this does not apply in a case as referred to in one of the following items or if there are acknowledged to be compelling grounds for the arrears:
前条第二項の規定によつて督促をしたときは、厚生労働大臣は、保険料額に、納期限の翌日から保険料完納又は財産差押の日の前日までの期間の日数に応じ、年十四・六パーセント（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）の割合を乗じて計算した延滞金を徴収する。ただし、次の各号のいずれかに該当する場合又は滞納につきやむを得ない事情があると認められる場合は、この限りでない。
if the amount of insurance premiums is less than 1,000 yen;
保険料額が千円未満であるとき。
if insurance premiums are being collected in advance of the payment date; or
納期を繰り上げて徴収するとき。
if the demand for payment is made through service by publication because the domicile or residence of the person obligated to pay is not in Japan or because both the domicile and residence thereof are unknown.
納付義務者の住所若しくは居所が国内にないため、又はその住所及び居所がともに明らかでないため、公示送達の方法によつて督促したとき。
In a case as referred to in the preceding paragraph, if a part of the amount of insurance premiums has been paid, the amount of insurance premiums that forms the basis for calculating delinquency charges for the period on and after the day of the partial payment is the original amount of the insurance premiums minus the amount thus paid.
前項の場合において、保険料額の一部につき納付があつたときは、その納付の日以後の期間に係る延滞金の計算の基礎となる保険料は、その納付のあつた保険料額を控除した金額による。
In calculating delinquency charges, the amount of insurance premiums are rounded down to the nearest thousand yen.
延滞金を計算するにあたり、保険料額に千円未満の端数があるときは、その端数は、切り捨てる。
If insurance premiums are paid in full by the due date designated in the demand letter, or if the amount calculated pursuant to the provisions of the preceding three paragraphs is less than 100 yen, delinquency charges are not collected.
督促状に指定した期限までに保険料を完納したとき、又は前三項の規定によつて計算した金額が百円未満であるときは、延滞金は、徴収しない。
Delinquency charges are rounded down to the nearest hundred yen.
延滞金の金額に百円未満の端数があるときは、その端数は、切り捨てる。
The monies to be collected under the provisions of Article 40-2 are deemed to be insurance premiums for the purpose of the application of the provisions of the preceding paragraphs. This being the case, the phrase "14.6% per annum (or 7.3% per annum for the period from the day after the due date until the last day in the three-month period thereafter)" in paragraph (1) is deemed to be replaced with "14.6% per annum".