①Having demanded payment of the levy pursuant to the provisions of paragraph (1) of the preceding Article, JEED collects penal interest calculated at the rate of 14.5% per annum on the amount of the levy subject to the demand, based on the number of days in the period that runs from the day after the payment due date up until the day before the date of payment in full or attachment of property; provided, however, that this does not apply if the amount of the levy subject to the demand for payment is less than 1,000 yen.

②In a case as referred to in the preceding paragraph, if part of the amount of the levy is paid, the amount of the levy that forms the basis for calculating the amount of penal interest for the period that begins on the date of that payment is the amount resulting when the amount of the levy that has been paid is deducted.

③If the amount of the levy referred to in the preceding two paragraphs is not already a multiple of 1,000, it is rounded down to the nearest 1,000 yen to calculate the penal interest.

④If the amount of the penal interest calculated pursuant to the provisions of the preceding three paragraphs is not already a multiple of 100, it is rounded down to the nearest 100 yen.

⑤Penal interest is not collected in a case that falls under any of the following items; provided, however, that in the case referred to in item (iv), this is limited to the part associated with the period during which execution of the referenced measures is discontinued or suspended.

A statutory lien for the levy or any other amount to be collected pursuant to the provisions of this Subsection follows national and local taxes in order of priority.

Unless otherwise provided for in this Subsection, the levy and other amounts to be collected pursuant to the provisions of this Subsection are collected in accordance with the rules for collecting national taxes.

①The right to collect, or receive a refund of, the levy or any other amount to be collected pursuant to the provisions of this Subsection lapses by prescription once two years have passed since the time it becomes possible to exercise that right.

②A notice to pay the levy or any other amount to be collected pursuant to the provisions of this Subsection or a demand under the provisions of Article 59, paragraph (1) by JEED has the effect of renewing the prescription.

The levy and any other amount to be collected under the provisions of this Subsection that JEED has collected is the revenue of JEED.

A person that is dissatisfied with measures to impose or collect the levy or any other amount to be collected pursuant to the provisions of this Subsection may file a request for an administrative review with the Minister of Health, Labour and Welfare. In such a case, to apply Article 25, paragraph (2) and paragraph (3), Article 46, paragraph (1), and Article 47 of the Administrative Complaint Review Act (Act No. 68 of 2014), the Minister of Health, Labour and Welfare is deemed to be the higher administrative authority of JEED.

The provisions of Chapter 2 and Chapter 3 of the Administrative Procedure Act (Act No. 88 of 1993) do not apply to measures to impose or collect the levy or any other amount to be collected pursuant to the provisions of this Subsection.

Beyond what is provided for in this Subsection, Cabinet Order prescribes special rules for calculating the amount of the levy in the case of a merger involving an employer that is a corporation or inheritance involving an employer who is an individual, and provides for other necessary particulars concerning the levy and other amounts to be collected provided for in this Subsection.

In calculating the number of qualifying disabled employees referred to in Article 38, paragraph (1), notwithstanding the provisions of paragraphs (3) and (5) of that Article, each specified employee working reduced hours (meaning an employee working reduced hours whose weekly working hours are within the range of the hours specified by the Minister of Health, Labour and Welfare) who is a person with a severe physical disability, a person with a severe intellectual disability, or a person with a mental disability is deemed to constitute the number of qualifying disabled employees provided for by Order of the Ministry of Health, Labour and Welfare, to the extent that this does not reach the number provided for by Order of the Ministry of Health, Labour and Welfare referred to in Article 43, paragraph (5).

In calculating the number of qualifying disabled workers referred to in Article 43, paragraph (1), Article 44, paragraph (1), item (ii), Article 45-2, paragraph (1), item (iii), Article 45-3, paragraph (1), items (iv) and (vi), and Article 46, paragraph (1), notwithstanding the provisions of Article 43, paragraphs (3) and (5), Article 44, paragraph (3), and Article 45-2, paragraphs (4) and (6) (including as applied mutatis mutandis pursuant to Article 45-3, paragraph (6) and Article 46, paragraph (2)), each specified part-time worker (meaning a part-time worker whose number of scheduled working hours per week is within the range of the hours specified by the Minister of Health, Labour and Welfare, excluding a person who is receiving designated disability welfare services provided for in Article 29, paragraph (1) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (limited to continuous employment support provided for in Article 5, paragraph (15) of that Act that provides the conveniences specified by Order of the Ministry of Health, Labour and Welfare) from the employer pertaining to that calculation; the same applies hereinafter) who is a person with a severe physical disability, a person with a severe intellectual disability, or a person with a mental disability is deemed to constitute the number of qualifying disabled workers provided for by Order of the Ministry of Health, Labour and Welfare, to the extent that this does not reach the number provided for by Order of the Ministry of Health, Labour and Welfare referred to in Article 43, paragraph (5).

In calculating the number of qualifying disabled workers referred to in Article 50, paragraph (1) and Article 55, paragraphs (1) and (2), notwithstanding the provisions of Article 45-2, paragraphs (4) and (6) as applied mutatis mutandis pursuant to Article 50, paragraph (4) and Article 55, paragraph (3), each specified part-time worker who is a person with a severe physical disability, a person with a severe intellectual disability, or a person with a mental disability is deemed to constitute the number of qualifying disabled workers provided for by Order of the Ministry of Health, Labour and Welfare, to the extent that this does not reach the number provided for by Order of the Ministry of Health, Labour and Welfare referred to in Article 43, paragraph (5).

①The Minister of Health, Labour and Welfare may carry out operations equivalent to those set forth in Article 49, paragraph (1), items (ii) through (ix), and item (xi) with regard to workers with mental disabilities (other than those who have been issued a mental disability certificate pursuant to the provisions of Article 45, paragraph (2) of the Act on Mental Health and Welfare for the Mentally Disabled (Act No. 123 of 1950)).

②The Minister of Health, Labour and Welfare is to have JEED carry out all or part of the operations provided for in the preceding paragraph.

③In a case as referred to in the preceding paragraph, the operations in question are deemed to be included in the operations set forth in Article 49, paragraph (1), items (ii) through (ix), and item (xi), and the provisions of Article 51 and Article 53 apply. In such a case, "qualifying disabled persons" in Article 51, paragraph (2) is deemed to read "persons with physical disabilities, persons with intellectual disabilities, or persons with mental disabilities provided for in Article 2, item (vi)".

①The Minister of Health, Labour and Welfare may also carry out operations equivalent to those set forth in Article 49, paragraph (1), items (ii) through (ix), and item (xi) and provided for by Order of the Ministry of Health, Labour and Welfare with regard to persons with disabilities (other than persons with physical disabilities, persons with intellectual disabilities, or persons with mental disabilities) who are provided for by Order of the Ministry of Health, Labour and Welfare.

②The Minister of Health, Labour and Welfare is to have JEED carry out all or part of the operations provided for in the preceding paragraph.

③In a case as referred to in the preceding paragraph, the operations in question are deemed to be included in the operations set forth in Article 49, paragraph (1), items (ii) through (ix), and item (xi), and the provisions of Article 51 and Article 53 apply.