Article 59Demand for Payment of the Amount to Be Collected and Measures to Collect Arrears

①If a person fails to pay the levy or any other amount to be collected under the provisions of this Subsection, JEED must fix a due date and demand payment.

②When demanding payment pursuant to the preceding paragraph, JEED issues an official written demand to the person with the duty to pay. In such a case, the due date that JEED is required to fix in the written demand must be a day that is subsequent to a period of at least 10 days after the date on which it is issued.

③If a person that is being demanded to pay under the provisions of paragraph (1) fails to pay the levy or other amount to be collected under the provisions of this Subsection in full by the fixed due date, JEED may take measures to collect arrears using the rules for measures to collect arrears of national taxes, with the authorization of the Minister of Health, Labour and Welfare.