When the government demands the payment of the labor insurance premiums pursuant to the provisions of paragraph (1) of the preceding Article, the government collects the arrears calculated by multiplying the amount of the labor insurance premiums by a rate of 14.6% per annum (7.3% per annum for the period until the day on which two months elapse from the day following the payment due date), in accordance with the number of days in the period from the day following the payment due date to the day preceding the day on which the payment is made in full or on which the properties are attached; provided, however, that the arrears are not collected if the amount of the labor insurance premiums is less than one thousand yen.
In the case referred to in the preceding paragraph, if the amount of the labor insurance premiums is partially paid, the amount of the labor insurance premiums to be the basis of calculation of the amount of the arrears pertaining to the period on and after the day on which the partial payment is made, is to be the amount after deducting the amount of the labor insurance premiums paid.
In calculating the arrears, if the amount of the labor insurance premiums set forth in the preceding two paragraphs includes a fraction less than one thousand yen, the fraction is rounded down.
If the amount of the arrears calculated pursuant to the provisions of the preceding three paragraphs includes a fraction less than one hundred yen, the fraction is discarded.
前三項の規定によつて計算した延滞金の額に百円未満の端数があるときは、その端数は、切り捨てる。
The arrears are not collected in any case falling under any of the following items; provided, however, that in case of item (iv), the provisions of this paragraph only apply to the amount of the portion corresponding to the period during which the disposition is suspended or postponed.
延滞金は、次の各号のいずれかに該当する場合には、徴収しない。ただし、第四号の場合には、その執行を停止し、又は猶予した期間に対応する部分の金額に限る。
the labor insurance premiums and any other money collected pursuant to the provisions of this Act are paid in full on or before the payment due date designated in the written demand;
督促状に指定した期限までに労働保険料その他この法律の規定による徴収金を完納したとき。
the demand is made by the method of service by publication due to the fact that the address or residence of the taxable person is not known;
納付義務者の住所又は居所がわからないため、公示送達の方法によつて督促したとき。
the amount of arrears is less than one hundred yen;
延滞金の額が百円未満であるとき。
the execution of the disposition for delinquency of the labor insurance premiums is suspended or stayed; or
労働保険料について滞納処分の執行を停止し、又は猶予したとき。
it is found that there is a compelling reason for not paying the labor insurance premiums.
労働保険料を納付しないことについてやむを得ない理由があると認められるとき。
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