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Supplementary Provisions, Article 15Exceptions to the Calculation of the Amount of Fixed Levy for Insurers of Employee Insurance, etc. for Fiscal Year 2019

第十五条(令和元年度の被用者保険等保険者に係る確定納付金の額の算定の特例)

For fiscal year 2019, the amount of the fixed Levy under the proviso to Article 151, paragraph (1) pertaining to an insurer of employee insurance, etc. is, notwithstanding Article 153, item (i), to be the amount specified in each of the following items for the category of insurer of employee insurance, etc. set forth in that item:

令和元年度における被用者保険等保険者に係る第百五十一条第一項ただし書の確定納付金の額は、第百五十三条第一号の規定にかかわらず、次の各号に掲げる被用者保険等保険者の区分に応じ、当該各号に定める額とする。

an insurer exceeding the fixed burden adjustment base amount (meaning an insurer of employee insurance, etc. for which the amount obtained by dividing the amount of the fixed total-remuneration-based Levy by the number of Secondary Insured Persons pertaining to that insurer of employee insurance, etc. in fiscal year 2019, calculated as provided by Order of the Ministry of Health, Labour and Welfare, exceeds the fixed burden adjustment base amount; the same applies in the following item and paragraph (5)): the total of the total of the amount obtained by deducting the amount subject to burden adjustment from the amount of the fixed total-remuneration-based Levy and the burden adjustment amount, and the amount of the adjusted fixed subscriber-based Levy;

確定負担調整基準超過保険者(確定総報酬割納付金の額を厚生労働省令で定めるところにより算定した令和元年度における当該被用者保険等保険者に係る第二号被保険者の数で除して得た額が確定負担調整基準額を超える被用者保険等保険者をいう。次号及び第五項において同じ。) 確定総報酬割納付金の額から負担調整対象額を控除して得た額と負担調整額との合計額と補正後確定加入者割納付金の額との合計額

an insurer of employee insurance, etc. other than an insurer exceeding the fixed burden adjustment base amount: the total of the total of the amount of the fixed total-remuneration-based Levy and the burden adjustment amount, and the amount of the adjusted fixed subscriber-based Levy.

確定負担調整基準超過保険者以外の被用者保険等保険者 確定総報酬割納付金の額と負担調整額との合計額と補正後確定加入者割納付金の額との合計額

The amount of the fixed total-remuneration-based Levy set forth in each item of the preceding paragraph is to be the amount obtained by multiplying the number obtained by dividing the amount obtained by multiplying the pre-adjustment total fixed Levy for insurers of employee insurance, etc. for fiscal year 2019 (meaning the pre-adjustment total fixed Levy for insurers of employee insurance, etc. prescribed in Article 13, paragraph (7) of the Supplementary Provisions; the same applies in paragraph (6)) by three fourths by the amount set forth in item (i) for that fiscal year, by the amount set forth in item (ii) for that fiscal year:

前項各号の確定総報酬割納付金の額は、令和元年度における被用者保険等保険者に係る補正前確定納付金総額(附則第十三条第七項に規定する被用者保険等保険者に係る補正前確定納付金総額をいう。第六項において同じ。)に四分の三を乗じて得た額を同年度における第一号に掲げる額で除して得た数に、同年度における第二号に掲げる額を乗じて得た額とする。

The fixed burden adjustment base amount set forth in paragraph (1), item (i) is to be the amount specified by Cabinet Order, taking into account the total standard remuneration of Secondary Insured Persons pertaining to each insurer of employee insurance, etc. in fiscal year 2019, the number of Secondary Insured Persons pertaining to each insurer of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare, and trends in the expenses, etc. required for Insurance Benefits.

第一項第一号の確定負担調整基準額は、令和元年度における各被用者保険等保険者に係る第二号被保険者標準報酬総額、厚生労働省令で定めるところにより算定した同年度における各被用者保険等保険者に係る第二号被保険者の数及び保険給付に要する費用等の動向を勘案し、政令で定める額とする。

The amount subject to burden adjustment set forth in paragraph (1), item (i) is to be the amount obtained by deducting, from the amount of the fixed total-remuneration-based Levy prescribed in paragraph (2), the amount obtained by multiplying the number of Secondary Insured Persons pertaining to the relevant insurer of employee insurance, etc. in fiscal year 2019, calculated as provided by Order of the Ministry of Health, Labour and Welfare, by the fixed burden adjustment base amount prescribed in the preceding paragraph.

第一項第一号の負担調整対象額は、第二項に規定する確定総報酬割納付金の額から厚生労働省令で定めるところにより算定した令和元年度における当該被用者保険等保険者に係る第二号被保険者の数に前項に規定する確定負担調整基準額を乗じて得た額を控除して得た額とする。

The burden adjustment amount set forth in each item of paragraph (1) is to be the amount obtained by multiplying the amount obtained by dividing the total of the amounts subject to burden adjustment prescribed in the preceding paragraph pertaining to all insurers exceeding the fixed burden adjustment base amount in fiscal year 2019 by the total of the adjusted numbers of Secondary Insured Persons (meaning the adjusted number of Secondary Insured Persons prescribed in Article 13, paragraph (8) of the Supplementary Provisions; the same applies below in this paragraph and the following paragraph) pertaining to all insurers of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare, by the adjusted number of Secondary Insured Persons pertaining to the relevant insurer of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare.

第一項各号の負担調整額は、令和元年度における全ての確定負担調整基準超過保険者に係る前項に規定する負担調整対象額の総額を厚生労働省令で定めるところにより算定した同年度における全ての被用者保険等保険者に係る補正後第二号被保険者数(附則第十三条第八項に規定する補正後第二号被保険者数をいう。以下この項及び次項において同じ。)の総数で除して得た額に、厚生労働省令で定めるところにより算定した同年度における当該被用者保険等保険者に係る補正後第二号被保険者数を乗じて得た額とする。

The amount of the adjusted fixed subscriber-based Levy set forth in each item of paragraph (1) is to be the amount obtained by multiplying the amount obtained by dividing the amount obtained by multiplying the pre-adjustment total fixed Levy for insurers of employee insurance, etc. for fiscal year 2019 by one fourth by the total of the adjusted numbers of Secondary Insured Persons pertaining to all insurers of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare, by the adjusted number of Secondary Insured Persons pertaining to the relevant insurer of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare.

第一項各号の補正後確定加入者割納付金の額は、令和元年度における被用者保険等保険者に係る補正前確定納付金総額に四分の一を乗じて得た額を厚生労働省令で定めるところにより算定した同年度における全ての被用者保険等保険者に係る補正後第二号被保険者数の総数で除して得た額に、厚生労働省令で定めるところにより算定した同年度における当該被用者保険等保険者に係る補正後第二号被保険者数を乗じて得た額とする。

Supplementary Provisions, Article 16Special Provisions on the Rate of the Delinquent Charge

第十六条(延滞金の割合の特例)

The rate of 14.5 percent per annum of the Delinquent Charge prescribed in Article 157, paragraph (1) is, for the time being and notwithstanding that paragraph, if the special base rate for delinquent tax for each year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); the same applies below in this Article) is less than 7.2 percent per annum, to be, during that year, the rate obtained by adding 7.3 percent per annum to that special base rate for delinquent tax.

第百五十七条第一項に規定する延滞金の年十四・五パーセントの割合は、当分の間、同項の規定にかかわらず、各年の延滞税特例基準割合(租税特別措置法(昭和三十二年法律第二十六号)第九十四条第一項に規定する延滞税特例基準割合をいう。以下この条において同じ。)が年七・二パーセントの割合に満たない場合には、その年中においては、当該延滞税特例基準割合に年七・三パーセントの割合を加算した割合とする。

Supplementary Provisions, Article 17Penal Provisions

第十七条(罰則)

In the case where a person violates an order based on the provisions of Article 111 of the Medical Care Act as applied mutatis mutandis pursuant to Article 10, paragraph (1) of the Supplementary Provisions, the person who committed the violation is punished by imprisonment for six months or less or a fine of 300,000 yen or less.

附則第十条第一項において準用する医療法第百十一条の規定に基づく命令に違反した場合には、当該違反行為をした者は、六月以下の拘禁刑又は三十万円以下の罰金に処する。

Supplementary Provisions, Article 18

第十八条

When a representative person of a juridical person, or an agent, employee, or other worker of a juridical person or an individual commits a violation set forth in the preceding Article with regard to the business of said juridical person or individual, not only the offender is punished, but also said juridical person or individual is punished by the fine as prescribed in that Article.

法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して前条の違反行為をしたときは、行為者を罰するほか、その法人又は人に対しても、同条の罰金刑を科する。

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