When payment is demanded pursuant to the provisions of paragraph (1) of the preceding Article, the insurer collects delinquent charges that are calculated by multiplying the money to be collected by 14.6% per year (if the demand pertains to insurance premiums, 7.3% per year for the period from the day following the due date to the day when three months have elapsed) in accordance with the number of days from the date following the due date of the payment until the date of full payment or the date prior to the date of attachment of property; provided, however, this does not apply in the case of any of the following items or when unavoidable reasons for the delinquency are found:
the amount of money to be collected is less than 1,000 yen;
徴収金額が千円未満であるとき。
the money is collected before the due date; or
納期を繰り上げて徴収するとき。
the demand was made through service by publication since the domicile or residence of the person obliged to pay is located outside Japan or both the domicile and residence are unknown.
納付義務者の住所若しくは居所が国内にないため、又はその住所及び居所がいずれも明らかでないため、公示送達の方法によって督促をしたとき。
In case of the preceding paragraph, when a portion of the amount to be collected is paid, the amount to be collected that is the principal amount for the calculation of the delinquent charges pertaining to the period after the date of the payment is the amount remaining after deducting the amount of the payment from the amount to be collected.
前項の場合において、徴収金額の一部につき納付があったときは、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、その納付のあった徴収金額を控除した金額による。
In calculating the delinquent charges, the amount of the money collected is to be rounded down to the nearest 1,000 yen.
延滞金を計算するに当たり、徴収金額に千円未満の端数があるときは、その端数は、切り捨てる。
No delinquent charges are collected when the money to be collected is paid in full by the due date specified in the demand note, or when the amount calculated pursuant to the provisions of the preceding three paragraphs is less than 100 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って計算した金額が百円未満であるときは、延滞金は、徴収しない。
The amount of delinquent charges is to be rounded down to the nearest.100 yen.
延滞金の金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。