①Pursuant to the provisions of Cabinet Order, each fiscal year (meaning the year commencing on April 1 and ending March 31 of the following year; the same applies hereinafter), if the base amount for adjustment provided for in Article 54, paragraph (2) is multiplied by the aggregate of the numbers of qualifying disabled workers that an employer employs as of the first day of each month that is part of the fiscal year in question (if the employer has started its business operations in the middle of the relevant fiscal year, this is limited to the months in that business year that fall after the month that includes the date on which it started those operations; if the employer has discontinued its business operations in the middle of the relevant fiscal year, this is limited to the months in that business year that fall before the month that includes the date on which it discontinued those operations; the same applies hereinafter) and the product exceeds the amount calculated pursuant to the provisions of paragraph (1) of that Article, JEED pays the employer an amount of money equivalent to what is arrived at when an amount corresponding to the resulting difference is divided by the base amount for adjustment and the quotient (hereinafter referred to in this paragraph as the "excess number") is multiplied by the unit adjustment amount (or, if the excess number exceeds the number provided for by Cabinet Order, the amount arrived at when the number provided for by Cabinet Order is multiplied by the unit adjustment amount, plus the amount arrived at when the number obtained by deducting the number provided for by Cabinet Order from the excess number is multiplied by an amount provided for by Order of the Ministry of Health, Labour and Welfare that is within a range less than the amount provided for by Cabinet Order referred to in the following paragraph), as a monetary adjustment for the employment of persons with disabilities (hereinafter referred to as a "monetary adjustment").

②The "unit adjustment amount" referred to in the preceding paragraph is the amount provided for by Cabinet Order based on the average of the amounts, per month, of the special expenses provided for in Article 54, paragraph (2) that it is considered would ordinarily be additionally necessary for each of the relevant qualifying disabled persons if the employer were newly employing qualifying disabled persons in excess of the number arrived at when the number of workers they employ is multiplied by the benchmark proportion of disabled workers provided for in Article 54, paragraph (3).

③The provisions of Article 43, paragraph (8) apply mutatis mutandis to the calculation of the number of workers employed referred to in the preceding paragraph.

④The provisions of Article 45-2, paragraphs (4) through (6) apply mutatis mutandis to the calculation of the number of qualifying disabled workers referred to in paragraph (1), and the provisions of Article 48, paragraph (8) apply mutatis mutandis to the application of the provisions of paragraph (1) to a parent employer, related parent employer, or specified cooperative or association.

⑤To apply the provisions of paragraph (1) to a parent employer, related parent employer, or specified cooperative or association, JEED may pay a monetary adjustment to the parent employer, the subsidiary or related company, the related parent employer or related subsidiaries, or the specified cooperative or association or the specified employer, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare.

⑥Beyond what is provided for in paragraph (2) through the preceding paragraph, Cabinet Order prescribes special rules for the calculation of the amount of a monetary adjustment when there has been a merger involving an employer that is a corporation or when there has been an inheritance (including a comprehensive testamentary gift; the same applies in Article 68) involving an employer who is an individual, and provides for other necessary particulars concerning monetary adjustments.

①JEED pays the subsidies referred to in Article 49, paragraph (1), items (ii) through (vii)-2 in accordance with the requirements for payment, payment amounts, and other such payment standards provided for by Order of the Ministry of Health, Labour and Welfare.

②With regard to the payment of the subsidies referred to in the preceding paragraph, consideration must be given to ensure that the employment of qualifying disabled persons is facilitated and sustained with the maximum effectiveness and efficiency, together with other measures that are being taken to stabilize employment for qualifying disabled persons.

①JEED may request an employer to submit documents and other objects concerning the extent of its employment of qualifying disabled workers and other such particulars, to the extent that it is necessary in connection with the operations set forth in Article 49, paragraph (1), item (x).

②On finding it to be necessary to do so in connection with levy-related operations, JEED may request an employer, employers' association, corporation provided for in Article 49, paragraph (1), item (iv)-2, (a), or corporation as set forth in item (vii), (b) through (d) of that paragraph to report the necessary particulars.

①JEED collects a persons with disabilities employment levy (hereinafter referred to as "the levy") from employers pursuant to the provisions of this Subsection each fiscal year in order to cover the expenses required to pay the monetary adjustments referred to in Article 49, paragraph (1), item (i) and the subsidies referred to in items (ii) through (vii)-2 of that paragraph, the expenses required for implementing the operations referred to in item (viii) and item (ix) of that paragraph, and the expenses required for handling the affairs related to the operations set forth in each item of that paragraph.

②An employer has the duty to pay the levy.

①The amount of the levy that an employer must pay is the amount arrived at when the base amount for adjustment is multiplied by the aggregate of the numbers arrived at when the number of workers the employer employs as of the first day of each month of the fiscal year in question is multiplied by the benchmark proportion of disabled workers (any part of the number so calculated representing less than one full person is disregarded) for each fiscal year.

②The "base amount for adjustment" referred to in the preceding paragraph is the amount provided for by Cabinet Order based on the average of the amounts of special expenses (meaning the expenses typically needed to install or maintain the facilities or equipment that are necessary when an employer employs a qualifying disabled person and to implement other such measures that are necessary for providing proper personnel management for a qualifying disabled person, and any other expenses that are considered to be particularly necessary for an employer to employ a qualifying disabled person) per month that would typically be considered necessary for each of the relevant qualifying disabled persons if the employer were employing a number of qualifying disabled persons that brought it up to the number arrived at when the number of workers they employ is multiplied by the benchmark proportion of disabled workers.

③The "benchmark proportion of disabled workers" referred to in the preceding two paragraphs is to be set based on the percentage of the total number of workers that the total number of qualifying disabled workers accounts for, and is prescribed by Cabinet Order at least every five years in consideration of the changes in that percentage.

④The provisions of Article 43, paragraph (8) apply mutatis mutandis to the calculation of the number of workers an employer employs that is referred to in paragraph (1) and paragraph (2) and the total number of workers referred to in the preceding paragraph.

⑤The provisions of Article 45-2, paragraphs (4) through (6) apply mutatis mutandis to the calculation of the total number of qualifying disabled workers referred to in paragraph (3), and the provisions of Article 48, paragraph (8) apply mutatis mutandis to the application of the provisions of paragraph (1) to a parent employer, related parent employer, or specified cooperative or association.

①Notwithstanding the provisions of paragraph (1) of the preceding Article, in a case as referred to in paragraph (1) of that Article, if the employer employs a qualifying disabled worker during the relevant fiscal year, and if, when the base amount for adjustment provided for in paragraph (2) of that Article is multiplied by the aggregate of the numbers of qualifying disabled workers the employer employs as of the first day of each month in that fiscal year, the product arrived at does not reach the amount calculated pursuant to the provisions of paragraph (1) of that Article, the amount of the levy that the employer is required to pay is the amount equivalent to the difference between them (referred to as the "calculated levy amount" in Article 74-2, paragraph (4) and paragraph (5)).

②Notwithstanding the provisions of paragraph (1) of the preceding Article, in a case as referred to in paragraph (1) of that Article, if the employer employs qualifying disabled workers during the relevant fiscal year, and if, when the base amount for adjustment provided for in paragraph (2) of that Article is multiplied by the aggregate of the numbers of qualifying disabled workers that the employer employs as of the first day of each month in that fiscal year, the product is at least the amount calculated pursuant to the provisions of paragraph (1) of that Article, the levy is not collected from that employer.

③The provisions of Article 45-2, paragraphs (4) through (6) apply mutatis mutandis to the calculation of the number of qualifying disabled workers referred to in the preceding two paragraphs, and the provisions of Article 48, paragraph (8) apply mutatis mutandis to the application of the preceding two paragraphs to a parent employer, related parent employer, or specified cooperative or association.

①For 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).

②An 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.

③An 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).

④If 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.

⑤An 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.

⑥If 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.

⑦The 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".

At the request of an employer and pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, JEED may allow the employer to defer payment of the levy that the employer is required to pay.

①If an employer is required to pay the full amount of, or a shortfall in, the levy under the provisions of Article 56, paragraph (5), JEED collects a supplementary charge in the amount arrived at when the amount payable (rounded down to the nearest 1,000 yen, if the amount payable is not already a multiple of 1,000) is multiplied by 10%; provided, however, that this does not apply if the employer has come to be required to pay the full amount of or shortfall in the levy under the provisions of that paragraph due to a natural disaster or other compelling reasons.

②Notwithstanding the provisions of the preceding paragraph, if the full amount of, or shortfall in, the levy provided for in that paragraph is less than 1,000 yen, the supplementary charge under that paragraph is not collected.

③When collecting a supplementary charge pursuant to the provisions of paragraph (1), JEED must fix a due date and notify the employer of the amount of the supplementary charge the employer is required to pay.

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.