If the business operator fails to pay the stamp insurance premiums, the government decides the stamp insurance premiums payable by the business operator and give notice thereof to the business operator.
事業主が印紙保険料の納付を怠つた場合には、政府は、その納付すべき印紙保険料の額を決定し、これを事業主に通知する。
If the business operator fails to pay the stamp insurance premiums despite the fact that no legitimate grounds are found, the government collects the surcharges pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, in the amount corresponding to twenty five one-hundredth (25/100) of the amount of the stamp insurance premiums decided pursuant to the provisions of the preceding paragraph (if the amount includes a fraction less than one thousand yen, the fraction is rounded down); provided, however, that this does not apply to the cases where the amount of the stamp insurance premiums that the business operator has failed to pay is less than one thousand yen.
事業主が、正当な理由がないと認められるにもかかわらず、印紙保険料の納付を怠つたときは、政府は、厚生労働省令で定めるところにより、前項の規定により決定された印紙保険料の額（その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。）の百分の二十五に相当する額の追徴金を徴収する。ただし、納付を怠つた印紙保険料の額が千円未満であるときは、この限りでない。
The provisions of Article 17, paragraph (2) apply mutatis mutandis to the cases where the surcharges are collected pursuant to the provisions of the preceding paragraph.
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