The national treasury bears the expenses required for the execution of the affairs of health insurance services each fiscal year (including affairs concerning the payment of young-old payments, etc., aid for the old-old, etc., the contributions under the provisions of Article 173, the long-term care payment, the contribution for securing medical care in the early phase of an epidemic under the provisions of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (referred to as "contribution for securing medical care in the early phase of an epidemic" in Article 153 and Article 154, paragraph (1)), and the children and child-rearing support levy), within the scope of the budget.

①The share of the national treasury delivered to a health insurance society is calculated by the Minister of Health, Labour and Welfare based on the number of insured persons in that health insurance society.

②The share of the national treasury referred to in the preceding paragraph may be paid based on an estimation.

Part of the expenses required for payment of the lump-sum allowance for childbirth and childcare and the lump-sum allowance for dependent's childbirth and childcare (referred to as "lump-sum allowance for childbirth and childcare, etc." in Article 152-4 and Article 152-5) (limited to the portion pertaining to the amount specified by Cabinet Order in Article 101; the same applies in Article 152-4) is to be covered, as specified by Cabinet Order, by the childbirth and childcare grant that the Infrastructure Organization grants to insurers pursuant to the provisions of Article 124-4, paragraph (1) of the Act on Assurance of Medical Care for Elderly People.

①The amount of the childbirth and childcare grant prescribed in the preceding Article is the amount of the estimated childbirth and childcare grant for the relevant fiscal year; provided, however, that where the amount of the estimated childbirth and childcare grant for the fiscal year before last exceeds the amount of the finalized childbirth and childcare grant for that fiscal year, it is to be the amount obtained by deducting from the amount of the estimated childbirth and childcare grant for the relevant fiscal year the total amount of the excess amount and the childbirth and childcare grant adjustment amount pertaining to the excess amount, and where the amount of the estimated childbirth and childcare grant for the fiscal year before last falls short of the amount of the finalized childbirth and childcare grant for that fiscal year, it is to be the amount obtained by adding to the amount of the estimated childbirth and childcare grant for the relevant fiscal year the total amount of the shortfall and the childbirth and childcare grant adjustment amount pertaining to the shortfall.

②The childbirth and childcare grant adjustment amount in the proviso to the preceding paragraph is the amount calculated for each insurer, as specified by Order of the Ministry of Health, Labour and Welfare, taking into consideration interest and other circumstances arising from the excess or shortfall between the amount of the estimated childbirth and childcare grant and the amount of the finalized childbirth and childcare grant for all insurers prescribed in Article 7, paragraph (2) of the Act on Assurance of Medical Care for Elderly People (in the case of national health insurance operated by a prefecture together with the municipalities (including special wards) within that prefecture as provided for in the National Health Insurance Act, the prefecture) in the fiscal year before last.

The amount of the estimated childbirth and childcare grant in paragraph (1) of the preceding Article is the amount obtained by multiplying the amount calculated as specified by Order of the Ministry of Health, Labour and Welfare as the prospective amount of expenses required for payment of the lump-sum allowance for childbirth and childcare, etc. pertaining to the insurer in the relevant fiscal year by the childbirth and childcare support payment rate under Article 124-3, paragraph (1) of the Act on Assurance of Medical Care for Elderly People for that fiscal year (referred to simply as the "childbirth and childcare support payment rate" in the following Article).

The amount of the finalized childbirth and childcare grant in the proviso to Article 152-3, paragraph (1) is the amount obtained by multiplying the amount of expenses required for payment of the lump-sum allowance for childbirth and childcare, etc. pertaining to the insurer in the fiscal year before last (limited to the portion pertaining to the amount specified by Cabinet Order in Article 101) by the childbirth and childcare support payment rate for that fiscal year.

The provisions of Articles 41 and 42 of the Act on Assurance of Medical Care for Elderly People apply mutatis mutandis to childbirth and childcare grants. In this case, the necessary technical replacement of terms is specified by Cabinet Order.

In addition to the expenses prescribed in Article 151, the national treasury subsidizes the amount obtained by multiplying, by a rate specified by Cabinet Order within a range from 0.13 to 0.20, the sum (or, if there is a young-old subsidy under the provisions of the Act on Assurance of Medical Care for Elderly People (hereinafter referred to as "young-old subsidy"), the amount obtained by deducting from that sum the amount specified by Cabinet Order on the basis of the amount of that young-old subsidy) of the following, from among the expenses required for the execution of health insurance services administered by JHIA: the amount of expenses required for payment of benefits for medical treatment pertaining to insured persons and of dietary treatment expenses for inpatients, living support expenses for inpatients, medical expenses combined with treatment outside insurance coverage, medical expenses, medical expenses for home-nursing, transport expenses, injury and sickness allowance, childbirth allowance, dependent's medical expenses, dependent's medical expenses for home-nursing, dependent's transport expenses, high-cost medical expenses and expenses for high-cost medical treatment combined with long-term care (in the case of benefits for medical treatment, an amount equivalent to the amount of co-payment is to be deducted) (excluding an amount equivalent to one third of the estimated benefit expenses subject to adjustment in each item of Article 34, paragraph (1) of that Act (referred to as "estimated benefit expenses subject to adjustment" in item (i) and Article 154, paragraph (1))); the amount obtained by multiplying the amount of expenses required for payment of the young-old payment under the provisions of that Act (hereinafter referred to as "young-old payment") by the ratio of the amount listed in that item to the amount listed in item (ii); and the amount of expenses required for payment of the contribution for securing medical care in the early phase of an epidemic.

①In addition to the expenses prescribed in Article 151 and the preceding Article, the national treasury subsidizes every fiscal year the amount obtained by multiplying, by the rate specified by Cabinet Order prescribed in the preceding Article, the amount obtained by multiplying by the following ratio the sum (or, if there is a young-old subsidy, the amount obtained by deducting from that sum the amount obtained by multiplying the amount of that young-old subsidy by the benefit expense ratio) of the amount of expenses required for payment of benefits for medical treatment pertaining to specially-insured day laborers and of dietary treatment expenses for inpatients, living support expenses for inpatients, medical expenses combined with treatment outside insurance coverage, medical expenses, medical expenses for home-nursing, transport expenses, injury and sickness allowance, childbirth allowance, dependent's medical expenses, dependent's medical expenses for home-nursing, dependent's transport expenses, special medical expenses, high-cost medical expenses and expenses for high-cost medical treatment combined with long-term care (in the case of benefits for medical treatment, an amount equivalent to the amount of co-payment is to be deducted), from among the expenses required for the execution of health insurance services, the amount obtained by multiplying the amount of expenses required for payment of the young-old payment by the benefit expense ratio (meaning the ratio of the estimated benefit expenses subject to adjustment to the total amount of the estimated benefit expenses subject to adjustment and the estimated amount of aid for the old-old pertaining to the young-old prescribed in Article 34, paragraph (1), item (i), (a)(2) of the Act on Assurance of Medical Care for Elderly People; the same applies hereinafter in this Article), and the amount of expenses required for payment of the contribution for securing medical care in the early phase of an epidemic: the ratio obtained by dividing the total number of payment days of insurance premiums relating to specially-insured day laborers paid in the relevant fiscal year by employers other than employers who establish a health insurance society (including insurers of national health insurance providing national health insurance to persons who have obtained the approval referred to in Article 3, paragraph (1), item (viii); the same applies in Article 171, paragraphs (2) and (3)) by the total number of payment days of insurance premiums relating to specially-insured day laborers paid in that fiscal year.

②In addition to the expenses prescribed in Article 151, the preceding Article and the preceding paragraph, the national treasury subsidizes the amount obtained by multiplying, by the rate specified by Cabinet Order prescribed in that Article, the amount obtained by multiplying by the ratio prescribed in that paragraph the sum of the amounts of expenses required for payment of those, among the young-old payment that JHIA is to contribute, the aid for the old-old under the provisions of the Act on Assurance of Medical Care for Elderly People, the long-term care payment and the children and child-rearing support levy, that pertain to specially-insured day laborers (excluding the amount obtained by multiplying the amount of that young-old payment by the benefit expense ratio, and, if there is a young-old subsidy, the amount obtained by deducting from that sum the amount obtained by deducting from the amount of that young-old subsidy the amount obtained by multiplying that amount by the benefit expense ratio).

Beyond he expenses prescribed in Article 151 and the preceding two Articles, the national treasury may assist by providing a portion of the expenses required for the provision of specific health checkups from among the expenses required for the execution of health insurance businesses, within the scope of the budget.

①An insurer, etc. collects insurance premiums to be allocated for the expenses required for health insurance services (including the expenses required for the payment of young-old payments, etc., aid for the old-old, etc., the long-term care payment, the contribution for securing medical care in the early phase of an epidemic, etc. and the children and child-rearing support levy, and, in the case of a health insurance society, the contributions pursuant to the provisions of Article 173).

②Notwithstanding the provisions of the preceding paragraph, insurance premiums related to insured persons with optional and continued coverage administered by JHIA are collected by JHIA.

The Government, as specified by Cabinet Order, delivers the amount obtained by deducting an amount equivalent to the expenses required for the execution of affairs concerning health insurance services administered by the Minister of Health, Labor and Welfare (excluding the amount of the national treasury benefits pertaining to expenses pursuant to the provisions of Article 151) from the sum of the amount of insurance premiums collected by the Minister of Health, Labor and Welfare, other amounts collected pursuant to this Act, and an amount equivalent to the payments pursuant to the provisions of the Act on Payment of Government Charges with Revenue Stamps (Act No. 142 of 1948) to JHIA in order to allocate that amount for expenses required for health insurance services provided by JHIA.

①The amount of insurance premium relating to an insured person is the amount per month prescribed respectively in the following items in accordance with the classification of persons listed in the items:

②Notwithstanding the provisions of item (i) of the preceding paragraph, when an insured person who is an item (ii) insured person ceases to fall under the category of item (ii) insured person, the amount of insurance premium for that month is the amount of general insurance premium, etc.; provided, however, that this does not apply if the person becomes an item (ii) insured person again within the same month or in other cases specified by Cabinet Order.

③Notwithstanding the provisions of the preceding two paragraphs, when a person who continues to be insured from the previous month loses the eligibility, the insurance premium for the month is not included in the calculation of premium amount.

①Insurance premiums related to an insured person with optional and continued coverage are calculated starting from the month in which the person became an insured person with optional and continued coverage.

②In the case of the preceding paragraph, the method for calculating monthly insurance premiums is governed by the preceding Article.

If a person who has continued to be an insured person from the preceding month (excluding an insured person with optional and continued coverage; hereinafter the same applies to the following Article and Article 159-3) or who becomes eligible to be an insured person falls under any of the items in Article 118, paragraph (1), insurance premiums are not collected from the month in which the person first falls under the item until the month preceding the month in which the person no longer falls under any of the items of the same paragraph; however, this does not apply if the insured person falls under any of the items of the same paragraph and then no longer falls under any of those items in the same month.

①When the employer of the place of business at which an insured person who is taking childcare leave (excluding insured persons to whom the provisions of Article 159-3 apply; the same applies in the following paragraph) is employed makes a request to an insurer, etc. as specified by Order of the Ministry of Health, Labour and Welfare, insurance premiums relating to the insured person for the month specified in each of the following items in accordance with the classification of cases listed in those items (for a person whose period of childcare leave is one month or less, limited to insurance premiums on the standard monthly remuneration amount) are not collected.

②With regard to the application of the provisions of the preceding paragraph in the case where an insured person takes two or more consecutive periods of childcare leave (including cases specified by Order of the Ministry of Health, Labour and Welfare as equivalent thereto), all of them are deemed to be a single period of childcare leave.

When the Minister of Health, Labour and Welfare collects insurance premiums and the employer of an applicable place of business pays part of the insurance premiums, the premiums prescribed in Article 81 of the Employees' Pension Insurance Act (hereinafter referred to as "employees' pension insurance premiums") and the contributions prescribed in Article 69 of the Act on Support for Children and Child-rearing (hereinafter referred to as "children and child-rearing contributions"), it is deemed that an amount of insurance premiums equivalent to an amount proportional to the amounts of insurance premiums, employees' pension insurance premiums, and children and child-rearing contributions to be paid by the employer has been paid.

When the employer of an insured person who is taking maternity leave applies to an insurer as specified by Order of the Ministry of Health, Labour and Welfare, no insurance premiums relating to the insured person are collected during the period from the month including the date on which the maternity leave begins until the month preceding the month including the day after the last day of the maternity leave.

①The general insurance premium rate for insured persons covered by health insurance administered by JHIA is to be determined in the range from 0.03 to 0.13 by JHIA on the basis of a single branch-insured person (meaning insured persons employed at a place of business located in the same prefecture as the relevant branch office and insured persons with optional and continued coverage with a domicile or residence in the prefecture; the same applies hereinafter).

②The general insurance rate determined on the basis of a single branch-insured person pursuant to the provisions of the preceding paragraph (hereinafter referred to as "insurance premium rate for each prefecture") applies to the relevant branch-insured persons.

③The insurance premium rate for each prefecture is calculated on the basis of a single branch-insured person in light of the amounts listed below in order to be able to maintain the fiscal balance of revenue and expenses as specified by Cabinet Order:

④JHIA is to adjust finances for health insurance on the basis of a single branch-insured person as specified by Cabinet Order in order to correct any imbalances in the share of the amount of expenses required for benefits for medical treatment, etc., caused by differences in distribution status by age group of branch-insured persons and their dependents and in distribution status by age of insured persons and their dependents administered by JHIA or any imbalances in financial capability caused by differences in the average amount of total remuneration of branch-insured persons and their dependents and the average amount of total remuneration of insured persons and their dependents administered by JHIA.

⑤JHIA is to create and publicize, in each fiscal year, the outlook of revenues and expenditures of health insurance services, including the estimated number of insured persons and total remuneration for health insurance administered by JHIA, the amount of expenses required for insurance benefits, and the amount of insurance premiums (including the level of insurance premium rate that would enable the fiscal balance of revenue and expenditure in each business year to be maintained) for a five-year period starting from the following business year.

⑥When JHIA intends to alter the insurance premium rate for a prefecture, the president must in advance hear the opinion of the chief of the branch office located in that prefecture and then undergo discussion at the management board.

⑦Other than when being asked for an opinion referred to in the preceding paragraph, when the chief of a branch office finds it necessary to change the insurance premium rate for a prefecture, the chief is to hear the opinion of the council established at the branch, and then offer an opinion about the insurance premium rate for the prefecture to the president of the JHIA.

⑧When JHIA intends to make a change to the insurance premium rate for a prefecture, the president of JHIA must obtain authorization for the change from the Minister of Health, Labour and Welfare.

⑨The Minister of Health, Labour, and Welfare gives the authorization referred to in the preceding paragraph, the Minister must make publicize that fact without delay.

⑩When the Minister of Health, Labour and Welfare finds that the insurance premium rate for a prefecture is inappropriate from the viewpoint of balancing the revenue and expenditure of health insurance services or finds that there is a hindrance to the sound operation of health insurance business administered by JHIA, the Minister may order JHIA to apply for authorization to change the insurance premium rate for the prefecture within a specified reasonable period.

⑪If JHIA does not apply as referred to in the preceding paragraph during the period referred to in the same paragraph, the Minister of Health, Labour and Welfare may change the insurance premium rate for the prefecture by undergoing discussion at the Social Security Council.

⑫The provisions of paragraph (9) apply mutatis mutandis to changes in insurance premium rate for a prefecture made pursuant to the provisions of the preceding paragraph.

⑬The provisions of paragraphs (1) and (8) apply mutatis mutandis to the general insurance premium rate for health insurance administered by a health insurance society. In this case, the phrase "is determined in the range from 0.03 through 0.13 by JHIA on the basis of a single branch-insured person (meaning insured persons employed at a place of business located in the same prefecture as the relevant branch office and insured persons with optional and continued coverage with a domicile or residence in the prefecture; the same applies hereinafter)" in paragraph (1) is replaced with "is determined in the range from 0.03 through 0.13", "insurance premium rate for a prefecture" in paragraph (8) with "general insurance premium rate for health insurance administered by a health insurance society".

⑭The insurer specifies the specific insurance rate based on the rate obtained by dividing the sum of the amount of young-old payments, etc., the amount of aid for the old-old, etc., and the amount of contributions for securing medical care in the early phase of an epidemic, etc. to be paid by the insurer each fiscal year (in the case of health insurance and insurance for specially-insured day laborers administered by JHIA, the amount remaining after deducting the amount of national subsidies pursuant to the provisions of Articles 153 and 154 from that amount) (if there is a young-old subsidy, the amount remaining after deducting it) by the estimated total amount of the total remuneration of insured persons administered by the insurer in the relevant fiscal year.

⑮The insurer specifies a basic insurance rate based on the rate obtained by deducting the specific insurance rate from the general insurance rate.

⑯The insurer determines a long-term care insurance rate based on the rate obtained by dividing the amount of long-term care payments to be paid by the insurer each fiscal year (excluding those pertaining to specially-insured day laborers) by the estimated total amount of the total remuneration of the insured persons administered by the insurer who are item (ii) insured persons in the relevant fiscal year.

⑰When JHIA specifies a basic insurance rate or specific insurance rate pursuant to the provisions of paragraphs (14) and (15), or a long-term care insurance rate pursuant to the provisions of the preceding paragraph, it must notify the Minister of Health, Labour and Welfare to that effect without delay.

①The children and child-rearing support payment rate is determined by the insurer within the range of the rate specified by Cabinet Order on the basis of the rate obtained by dividing the total amount of children and child-rearing support levies to be paid by all insurers each fiscal year by the estimated total amount of the total remuneration of insured persons administered by all insurers in the relevant fiscal year.

②When JHIA has determined the children and child-rearing support payment rate pursuant to the provisions of the preceding paragraph, it must notify the Minister of Health, Labour and Welfare to that effect without delay, as specified by Order of the Ministry of Health, Labour and Welfare.

①An insurer must fund reserves to be spent for expenses for health insurance services at the end of each business year as specified by Cabinet Order.

②Based on the outlook for the revenue and expenditure of health insurance services prescribed in Article 160, paragraph (5), if it is expected that, at least within two years from the time when the outlook for revenue and expenditure is publicized, the state of funding of reserves pursuant to the provisions of the preceding paragraph will cause a hindrance to the operation of health insurance services, JHIA is to report to that effect to the Minister of Health, Labour and Welfare and take necessary measures.

①Insured persons and their employers each bear half of the amount of insurance premiums; however, insured persons with optional and continued coverage bear the entire amount.

②An employer is obliged to pay the insurance premiums shared between itself and the insured persons it employs.

③An insured person with optional and continued coverage is obliged to pay the insurance premiums the person shares.

④The amount of insurance premiums to be borne by each employer and the payment obligation for insurance premiums when an insured person is employed at two or more places of business at the same time are specified by Cabinet Order.

Notwithstanding the provisions of paragraph (1) of the preceding Article, a health insurance society may increase the percentage of the burden of the amount of general insurance premium, etc. or the amount of long-term care insurance premium to be borne by an employer, as prescribed in the society's constitution.

①Monthly insurance premiums related to insured persons must be paid by the last day of the following month; provided however, that insurance premiums relating to insured persons with optional and continued coverage must be made by the 10th day of the following (a day specified by the insurer for the first payment of an insurance premium).

②When an insurer (meaning JHIA if the relevant insured person has optional and continued coverage under the health insurance program administered by JHIA; a health insurance society if the relevant insured person is covered by a health insurance program administered by a health insurance society; or otherwise, the Minister of Health, Labour and Welfare; the same applies in the following paragraph) finds that the notified amount of insurance premium exceeds the amount to be paid for the insurance premium after the notice of insurance premium payment concerning an insured person is given, or that an insured person has paid an amount of insurance premium that exceeds the amount to be paid for the insurance premium, the notice of payment or the payment of the excessive amount may be deemed as prepayment for the insurance premium to be paid before the due date within six months after the day of the notice or payment.

③When a notice of payment or payment of an excessive amount may be deemed as prepayment, the insurer must notify the person obliged to pay to that effect.

①An insured person with optional and conditional coverage may prepay insurance premiums for a certain period.

②The amount of tax to be prepaid in the case of the preceding paragraph is the amount of monthly insurance premiums for the period after deducting the amount specified by Cabinet Order.

③With respect to insurance premiums prepaid pursuant to the provisions of paragraph (1), the insurance premium for each month is deemed to have been paid on the first day of each month in the period pertaining to the prepayment.

④Beyond what is provided for in the preceding three paragraphs, the procedure for prepaying insurance premiums, contribution refunds, and other necessary matters relating to prepaid insurance premiums are specified by Cabinet Order.

When the Minister of Health, Labour and Welfare receives a request, from a person obliged to pay, for deposits or savings be deposited and for the payment of insurance premiums with the money paid out to be delegated to a financial institution with which the related deposit or savings account is held, the Minister may approve the request only when the payment is ensured and the approval is found to be advantageous for the collection of insurance premiums.

①When paying remuneration to an insured person in currency, an employer may deduct the insurance premium pertaining to the standard monthly remuneration amount to be borne by the insured person for the preceding month (insurance premiums pertaining to the standard monthly remuneration amount for the preceding month and the current month if the insured person is no longer employed at the place of business) from the remuneration.

②When paying a bonus to an insured person in currency, an employer may deduct an amount equivalent to the insurance premium pertaining to the standard bonus to be borne by the insured person from the bonus.

③In case of an insurance deduction pursuant to the provisions of the preceding two paragraphs, the employer must prepare financial statements on insurance premium deduction and notify the insured person of the amount of the deduction.

①The amount of insurance premium per day relating to a specially-insured day laborer is the sum of the amounts listed below:

②The provisions of Article 40, paragraph (3) apply mutatis mutandis to the establishment or amendment of Cabinet Order referred to in item (ii) of the preceding paragraph, the provisions of Article 48 apply mutatis mutandis to particulars relating to the amount of bonus for specially-insured day laborers, and the provisions of Article 125, paragraph (2) apply mutatis mutandis to the calculation of the amount of bonus in cases where all or part the bonus is to be paid by means other than currency.

①A specially-insured day laborer bears the sum of the amount calculated as specified by Cabinet Order as an amount equivalent to half the amount referred to in paragraph (1), item (i), sub-item (a) of the preceding Article and an amount which is half the amount referred to in item (ii) of the same paragraph, and an employer of specially-insured day laborers bears the sum of the calculated amount, the amount calculated as prescribed by Cabinet Order as an amount equivalent to half the amount referred to in paragraph (1), item (i), (b) of the preceding Article and an amount which is half the amount referred to in item (ii) of the same paragraph;

②An employer (if the specially-insured day laborer is employed at two or more places of business on the same day, the first employer employing the laborer; the same applies in paragraphs (4) through (6) of this Article, paragraphs (1) and (2) of the following Article, and Article 171) is obliged to pay insurance premiums to be borne by the employer and a specially-insured day laborer for each day on which the laborer is employed.

③The payment of insurance premiums pursuant to the provisions of the preceding paragraph must be made by affixing a health insurance stamp to the specially insured day laborer's insurance book submitted by a specially-insured day laborer and apply a cancelation mark thereto.

④A specially-insured day laborer who possesses a specially insured day laborer's insurance book must submit it to the employer every day of the laborer's employment at the applicable place of business.

⑤An employer must request a specially-insured day laborer to submit the specially insured day laborer's insurance book that the laborer possesses every day of the laborer's employment.

⑥When an insurance premium is paid pursuant to the provisions of paragraph (2), an employer may deduct an amount equivalent to the insurance premium to be borne by the specially-insured day laborer from the laborer's wages. In this case, the employer must notify the specially-insured day laborer to that effect.

⑦An employer is obliged to pay insurance premiums pertaining to the amount of bonus for a day to be borne by a specially-insured day laborer and the employer by the last day of the month following the month which includes the date on which the bonus is paid to the laborer.

⑧The provisions of Article 164, paragraphs (2) and (3), and Article 166 apply mutatis mutandis to payment of insurance premiums pursuant to the provisions of the preceding paragraph, and the provisions of Article 167, paragraphs (2) and (3) apply to payment of a bonus to a specially-insured day laborer in currency.

①If an employer fails to pay insurance premiums pursuant to the provisions of paragraph (2) of the preceding Article, the Minister of Health, Labour and Welfare determines the amount of insurance premiums to be paid by the employer based on the Minister's investigation and notifies the employer of the amount.

②If an employer fails to pay insurance premiums pursuant to the provisions of paragraph (2) of the preceding Article despite no justifiable grounds being found, the Minister of Health, Labour and Welfare collects penalty fees, as specified by Order of the Ministry of Health, Labour and Welfare, in an amount equal to one-quarter of the amount of the insurance premiums determined pursuant to the provisions of the preceding paragraph; however, this does not apply is the settled amount of insurance premium is less than 1,000 yen.

③In calculations of the penalty fees, the amount of determined insurance premium is to be rounded down to the nearest 1,000 yen.

④The penalty fees prescribed in paragraph (2) must be paid to the Minister of Health, Labour and Welfare within 14 days from the day on which they were determined.

①Employers must keep record books for each of their places of business relating to the receipt and payment of health insurance stamps and payment of insurance premiums to which the notification prescribed in paragraph (1) of the preceding Article pertains (referred to as "receipts and payments" hereinafter in this Article), state the status of all receipts and payments on each occasion of receipts and payments, and report the status to the Minister of Health, Labor and Welfare by the last day of the following month.

②In the case of the preceding paragraph, an employer who has established a health insurance society must make a report referred to in the preceding paragraph to the health insurance society as well.

③Each fiscal year, the health insurance society which received a report pursuant to the provisions of the preceding paragraph must report on the previous fiscal year's payments and receipts of the employer who established the health insurance society to the Minister of Health, Labour and Welfare, as specified by Order of the Ministry of Health, Labour and Welfare.

Even before the due date, all insurance premiums may be collected in the following cases:

①In order to allocate them to expenses required for health insurance services pertaining to specially-insured day laborers (including expenses required for payment of young-old payments, etc., aid for the old-old, etc., long-term care payments, contributions for securing medical care in the early phase of an epidemic, etc., and children and child-rearing support levies; the same applies in Article 175), the Minister of Health, Labour and Welfare, beyond collecting insurance premiums pursuant to the provisions of Article 155, collects contributions every fiscal year from health insurance societies established by employers of specially-insured day laborers (hereinafter referred to as "day laborer health societies").

②A day laborer health society is obliged to pay the contributions prescribed in the preceding paragraph (hereinafter referred to as "day laborer contributions").

The amount of day laborer contributions collected from a day labor health society pursuant to the provisions of paragraph (1) of the preceding Article is the estimated amount of day laborer contributions for the relevant fiscal year; provided, however, that when the amount of estimated day laborer contributions for the preceding fiscal year exceeds the fixed amount of day laborer contributions in that fiscal year, the amount is the amount obtained by deducting the amount of excess from the amount of estimated day laborer contributions for that year, and when the amount of estimated day laborer contributions for the preceding fiscal year is less than the fixed amount of day laborer contributions in that fiscal year, the amount is the amount obtained by adding that amount of deficit to the amount of estimated day laborer contributions for that year.

The estimated amount of day laborer contributions referred to in the preceding Article is the amount obtained by multiplying the amount calculated as specified by Order of the Ministry of Health, Labour and Welfare as the amount obtained by deducting an amount equivalent to insurance premiums relating to specially-insured day laborers in the relevant fiscal year from the prospective amount of expenses required for health insurance services in that fiscal year pertaining to specially-insured day laborers by the rate obtained by dividing the total number of days of payment of insurance premiums relating to specially-insured day laborers paid by the employer who established the day laborer health society in the previous fiscal year by the total number of days of payment of insurance premiums relating to specially-insured day laborers in that fiscal year.

The amount of fixed day laborer contributions referred to in Article 174 is the amount obtained by multiplying the amount calculated as specified by Order of the Ministry of Health, Labour and Welfare as the amount obtained by deducting an amount equivalent to insurance premiums relating to specially-insured day laborers in the previous fiscal year from the amount of expenses required for health insurance services in the previous fiscal year pertaining to specially-insured day laborers (including expenses required for payment of young-old payments, etc., aid for the old-old, etc., long-term care payments, contributions for securing medical care in the early phase of an epidemic, etc., and children and child-rearing support levies) by the rate obtained by dividing the total number of days of payment of insurance premiums relating to specially-insured day laborers paid in the previous fiscal year by the employer who established the relevant day laborer health society by the total number of days of payment of insurance premiums relating to specially-insured day laborers paid in the previous fiscal year.

Regarding special provisions on the calculation of the amount of day laborer contributions pertaining to a day laborer health society that is incorporated by merger or split, remains after a merger or split, or succeeds to the rights and obligations of a dissolved day laborer health society, the special provisions on the calculation of the amount of young-old subsidies and young-old payments prescribed in Article 41 of the Act on Assurance of Medical Care for Elderly People apply.

Beyond the provisions from Article 173 through the preceding Article, determination of the amount of day laborer contributions, payment methods, due dates, grace periods, and other necessary matters concerning payment of day laborer contributions are specified by Cabinet Order.

An insurer providing national health insurance for persons who have been approved pursuant to Article 3, paragraph (1), item (viii) is deemed to be a health insurance society, and the provisions from Article 173 through the preceding Article apply.

①If there is a person who is delinquent in payment of insurance premiums or any other money to be collected by the due date pursuant to the provisions of this Act (hereinafter referred to as "insurance premiums, etc." except in Article 204-2, paragraph (1) and Article 204-6, paragraph (1)) (hereinafter referred to as "person delinquent in payment"), the insurer (meaning JHIA if the person is an insured person with optional and continued coverage under the health insurance program administered by JHIA, if the person is an insured person under the health insurance program administered by JHIA or is a specially-insured day laborer who must pay the money to be collected, pursuant to the provisions of Article 58, Article 74, paragraph (2), and Article 109, paragraph (2) (including cases where these provisions are applied mutatis mutandis to Article 149), or if JHIA succeeded to the rights of a health insurance society that is extinct due to dissolution, pursuant to the provisions of Article 26, paragraph (4) and there are uncollected insurance premiums, etc. of the health insurance society, and a health insurance society if the insured person is under the health insurance program administered by the health insurance society, or otherwise, the Minister of Health, Labour and Welfare; the same applies hereinafter in this Article and paragraph (1) of the following Article) must demand payment thereof and designate a due date; provided, however, that this does not apply when the insurance premiums are collected pursuant to the provisions of Article 172.

②When intending to make a demand pursuant to the provisions of the preceding paragraph, the insurer issues a written demand to the person obliged to pay.

③The time limit specified in the written demand referred to in the preceding paragraph must be a day after the lapse of 10 days or more from the day on which the written demand is issued; provided, however, that this does not apply if any of the items in Article 172 is applicable.

④If a person obliged to pay falls under any of the following items, the insurer may effect a disposition as governed by the same rules as the disposition of national tax delinquency, or may request the municipality (including special wards, and a ward or administratively consolidated ward of a city designated under Article 252-19, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947); the same applies in paragraph (6)) in which the person liable for payment is domiciled or in which the person's assets are located to effect the disposition against the person.

⑤When JHIA or a health insurance society effects a disposition governed by the same rules as the disposition of national tax delinquency pursuant to the provisions of the preceding paragraph, authorized for the disposition must be obtained from the Minister of Health, Labour and Welfare.

⑥When receiving a demand to effect a disposition pursuant to the provisions of paragraph (4), a municipality may do so as governed by the same rules as municipal tax. In this case, the insurer must deliver an amount equivalent to 0.04% of the money to be collected to the municipality.

①When 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:

②In 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.

③In calculating the delinquent charges, the amount of the money collected is to be rounded down to the nearest 1,000 yen.

④No 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.

⑤The amount of delinquent charges is to be rounded down to the nearest.100 yen.

In order to facilitate smooth operation of the health insurance business that JHIA administers, JHIA is to conduct public relations on the significance and content of the business, while appropriately cooperating with the Minister of Health, Labour and Welfare in recommending the payment of insurance premiums and in conducting other affairs pertaining to the collection of insurance premiums.

①When discussing with JHIA and finding it necessary for the effective collection of insurance premiums, the Minister of Health, Labour and Welfare may provide information to JHIA on persons delinquent in payment of insurance premiums and other necessary information, and have JHIA collect insurance premiums pertaining to those persons.

②When the Minister of Health, Labour and Welfare decides to have JHIA collect insurance premiums pertaining to persons delinquent in payment pursuant to the provisions of the preceding paragraph, the Minister must notify the persons delinquent in payment to the effect that JHIA will collect the insurance premiums and of other matters specified by Order of the Ministry of Health, Labour and Welfare.

③When JHIA collects insurance premiums pursuant to the provisions of paragraph (1), JHIA is deemed to be the insurer, and the provisions of Article 180 and Article 181 apply.

④When JHIA collects insurance premiums pursuant to the provisions of paragraph (1), an amount equivalent to the collected amount is deemed to have been delivered from the government to JHIA pursuant to the provisions of Article 155-2.

⑤Beyond what is provided for in the preceding paragraphs of this Article, other necessary matters pertaining to the collection of insurance premiums by JHIA are specified by Cabinet Order.

A lien for insurance premiums, etc. is after national tax and local tax in terms of priority.

Insurance premiums, etc. are collected as governed by the same rules as national tax, unless otherwise prescribed by this Act.