Article 10Amount Specified by Cabinet Order under Article 94, Paragraph (3) of the Act

①The amount specified by Cabinet Order prescribed in Article 94, paragraph (3) of the Act is, where premiums are paid retroactively for a fiscal year listed in the left-hand column of the following table that contains a month for which premiums have become not required to be paid pursuant to Article 89, paragraph (1), Article 90, paragraph (1), or Article 90-3, paragraph (1) of the Act or a month for which part of the amount of premiums has become not required to be paid pursuant to Article 90-2, paragraphs (1) through (3) of the Act (collectively referred to in this paragraph as "exempted months"), the amount obtained by multiplying the amount of the premium for that exempted month by the rate specified respectively in the right-hand column of that table (where that amount has a fraction of less than 10 yen, the fraction is rounded down if it is less than 5 yen, and is calculated as 10 yen if it is 5 yen or more); provided, however, that this does not apply where the exempted month is March 2024 and the retroactive payment is made in April 2026.