For each fiscal year, an employer must submit to JEED a reporting form that specifies the amount of the levy for that fiscal year and other particulars provided for by Order of the Ministry of Health, Labour and Welfare, within 45 days after the first day of the following fiscal year (if an employer has discontinued business operations in the middle of the relevant fiscal year, within 45 days after the date on which they discontinued those business operations).
An employer must pay the levy in the amount specified in the reporting form referred to in the preceding paragraph on or before the due date for submission of the reporting form that is referred to in that paragraph.
An employer must attach documents specifying the numbers of workers and qualifying disabled workers at each place of business as of the first day of each month of the relevant fiscal year and giving other particulars provided for by Order of the Ministry of Health, Labour and Welfare to the reporting form as referred to in paragraph (1).
If an employer does not submit a reporting form as referred in paragraph (1) on or before the due date for submission referred to in that paragraph, or if JEED finds an error in a reporting form entry referred to in that paragraph, JEED is to determine the amount of the levy and issue a payment notice to the employer.
An employer that has been issued a payment notice under the provisions of the preceding paragraph must make a payment to JEED within 15 days after the day on which they are notified of this; if they have not submitted a reporting form as referred to in paragraph (1) (or if they have filed a reporting form indicating that there is no amount of levy to be paid), the employer must pay the entire amount of the levy that JEED has determined pursuant to the provisions of the preceding paragraph, and if the amount of the levy reported as referred to in paragraph (1) falls short of the amount of the levy that JEED has determined pursuant to the provisions of the preceding paragraph, the employer must pay the amount of the shortfall.
If the amount of the levy an employer has paid exceeds the amount of the levy that JEED has determined pursuant to the provisions of paragraph (4) and the employer has any unpaid levy or other amount to be collected pursuant to the provisions of this Subdivision, JEED is to allocate the amount paid in excess to cover this and then must return any balance that remains; if the amount of the levy an employer has paid exceeds the amount of the levy that JEED has determined pursuant to the provisions of paragraph (4) and the employer has no unpaid levy or other amount to be collected pursuant to the provisions of this Subdivision, JEED must return the amount paid in excess.
The provisions of Article 48, paragraph (8) apply mutatis mutandis to the application of the provisions of paragraph (1), paragraph (3), and paragraph (4) with regard to the parent employer, related parent employer or specified cooperative or association. In such a case, "deemed" in paragraph (8) of that Article is deemed to be replaced with "the places of business of the subsidiary and the related companies are deemed as the places of business of the parent employer, the places of business of the related company are deemed as the places of business of the related parent employer, and the places of business of the specified employer are deemed as the places of business of the specified cooperative or association".
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