If an employer that employed a person prescribed in Article 22, paragraph (5) of the Employment Insurance Act (hereinafter referred to in this paragraph as the "person subject to the special rule") has failed to submit the notification under Article 4-2, paragraph (1) even though the insurance relation pertaining to employment insurance had been established pursuant to the provisions of Article 4, the employer (including a person who succeeds to the business of the employer; hereinafter referred to in this Article as the "eligible employer") may pay, as the special payment insurance premiums, the amount obtained by adding the amount specified by Order of the Ministry of Health, Labour and Welfare to the amount calculated, as specified by Order of the Ministry of Health, Labour and Welfare, as the amount equivalent to the amount pertaining to the person subject to the special rule out of the amount (limited to the amount of the portion corresponding to the employment insurance rate) of the general insurance premiums for which the eligible employer has not performed the obligation to pay pursuant to the provisions of Article 15, paragraph (1) (limited to those pertaining to the period from the day specified by Order of the Ministry of Health, Labour and Welfare prescribed in Article 14, paragraph (2), item (ii) of the Employment Insurance Act until the day of separation of the person subject to the special rule, for which the right to collect has been extinguished by prescription).
雇用保険法第二十二条第五項に規定する者（以下この項において「特例対象者」という。）を雇用していた事業主が、第四条の規定により雇用保険に係る保険関係が成立していたにもかかわらず、第四条の二第一項の規定による届出をしていなかつた場合には、当該事業主（当該事業主の事業を承継する者を含む。以下この条において「対象事業主」という。）は、特例納付保険料として、対象事業主が第十五条第一項の規定による納付する義務を履行していない一般保険料（同法第十四条第二項第二号に規定する厚生労働省令で定める日から当該特例対象者の離職の日までの期間に係るものであつて、その徴収する権利が時効によつて消滅しているものに限る。）の額（雇用保険率に応ずる部分の額に限る。）のうち当該特例対象者に係る額に相当する額として厚生労働省令で定めるところにより算定した額に厚生労働省令で定める額を加算した額を納付することができる。
The Minister of Health, Labour and Welfare must recommend that the eligible employer pay the special payment insurance premiums; provided, however, that this does not apply if the recommendation cannot be made due to unavoidable circumstances.
厚生労働大臣は、対象事業主に対して、特例納付保険料の納付を勧奨しなければならない。ただし、やむを得ない事情のため当該勧奨を行うことができない場合は、この限りでない。
The eligible employer, if it has received the recommendation pursuant to the provisions of the preceding paragraph, may state in writing to the Minister of Health, Labour and Welfare, as specified by Order of the Ministry of Health, Labour and Welfare, that it will pay the special payment insurance premiums.
The government, if it has received the statement pursuant to the provisions of the preceding paragraph, is to determine the amount of the special payment insurance premiums and notify the eligible employer of it by designating a due date, as specified by Order of the Ministry of Health, Labour and Welfare.
The eligible employer, if it has made the statement pursuant to the provisions of paragraph (3), must pay the special payment insurance premiums prescribed in that paragraph by the due date referred to in the preceding paragraph, as specified by Order of the Ministry of Health, Labour and Welfare.
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