When a demand for payment is made under paragraph (1) of the preceding Article, the Minister of Health, Labour and Welfare collects a delinquency charge calculated by multiplying the amount collected by the rate of 14.6 percent per annum (or, for the period from the day following the due date for payment to the day on which three months have elapsed, where the demand for payment relates to a premium, 7.3 percent per annum), according to the number of days in the period from the day following the due date for payment to the day preceding the day of full payment of the amount collected or the day of seizure of property; provided, however, that this does not apply where the amount collected is less than 500 yen, or where there are found to be unavoidable circumstances relating to the arrears.
前条第一項の規定によつて督促をしたときは、厚生労働大臣は、徴収金額に、納期限の翌日から徴収金完納又は財産差押の日の前日までの期間の日数に応じ、年十四・六パーセント（当該督促が保険料に係るものであるときは、当該納期限の翌日から三月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した延滞金を徴収する。ただし、徴収金額が五百円未満であるとき、又は滞納につきやむを得ない事情があると認められるときは、この限りでない。
In the case referred to in the preceding paragraph, where payment is made of part of the amount to be collected, the amount to be collected that forms the basis for calculating the delinquency charge relating to the period on and after the day of that payment is based on the amount obtained by deducting the amount to be collected that was paid.
前項の場合において、徴収金額の一部につき納付があつたときは、その納付の日以後の期間に係る延滞金の計算の基礎となる徴収金は、その納付のあつた徴収金額を控除した金額による。
In calculating the delinquency charge, if there is a fraction of less than 500 yen in the amount collected, that fraction is rounded down.
延滞金を計算するに当り、徴収金額に五百円未満の端数があるときは、その端数は、切り捨てる。
The delinquency charge is not collected when the amount to be collected is paid in full by the due date designated in the demand letter, or when the amount calculated under the preceding three paragraphs is less than 50 yen.
督促状に指定した期限までに徴収金を完納したとき、又は前三項の規定によつて計算した金額が五十円未満であるときは、延滞金は、徴収しない。
If there is a fraction of less than 50 yen in the amount of the delinquency charge, that fraction is rounded down.
延滞金の金額に五十円未満の端数があるときは、その端数は、切り捨てる。