①Where, pursuant to Article 161, paragraph (4) of the Act, an insured person (excluding specially-insured day laborers; the same applies hereinafter) is employed at two or more places of business or offices (hereinafter simply referred to as "places of business") at the same time, the amount of premiums relating to the standard monthly remuneration to be borne by each employer is the amount obtained by multiplying the amount listed in item (i) by the number listed in item (ii).

②Where, pursuant to Article 161, paragraph (4) of the Act, an insured person is employed at two or more places of business at the same time, the amount of premiums relating to the standard bonus amount to be borne by each employer is the amount obtained by multiplying the amount listed in item (i) of the preceding paragraph by the number obtained by dividing the amount of bonus paid by each employer in that month for each place of business by the amount of bonus received by the insured person in that month.

③Where an insured person referred to in Article 161, paragraph (4) of the Act is employed at two or more places of business at the same time, the premiums to be paid by each employer are the premiums to be borne by each employer pursuant to the preceding two paragraphs and the corresponding premiums to be borne by that insured person.

Advance payment of premiums pursuant to Article 165, paragraph (1) of the Act is to be made in units of six months, from April to September or from October to March of the following year, or 12 months, from April to March of the following year; provided, however, that for a person who acquires status as an insured person with optional and continued coverage, or who is clearly to lose that status, during those six or 12 months, advance payment may be made of the premiums for the period, within those six or 12 months, from the month following the month containing the day on which the person acquires that status, or up to the month preceding the month containing the day on which the person loses that status.

The amount specified by Cabinet Order as referred to in Article 165, paragraph (2) of the Act is the amount obtained by deducting, from the total sum of the premiums for each month of the period covered by advance payment, the total sum of the amounts obtained by discounting the amount of the premium for each month of that period by the compound present value method at an annual interest rate of 4%, according to the respective periods from the first month of the period covered by the advance payment to each such month (where that total has a fractional amount of less than one yen, a fractional amount of less than 50 sen is rounded down, and a fractional amount of 50 sen or more is calculated as one yen).

Where, after premiums are paid in advance pursuant to Article 165, paragraph (1) of the Act, the amount of premiums relating to an insured person with optional and continued coverage is to be raised before the period covered by the advance payment elapses, the portion of the premiums paid in advance that relates to the period after the raise is to be appropriated, in order from the earliest month, to the premiums to be paid for each month of that period.

①Where an insured person with optional and continued coverage loses that status before the period covered by advance payment elapses, after paying premiums in advance pursuant to Article 165, paragraph (1) of the Act, the portion of the premiums paid in advance that relates to the unelapsed period is to be refunded upon the request of that person (where the person has come to fall under Article 38, item (ii) of the Act, the heir of that person).

②The refund amount relating to the unelapsed period prescribed in the preceding paragraph is the amount equivalent to the amount that would be payable if the premiums for that unelapsed period were to be paid in advance at the time of losing status as an insured person with optional and continued coverage.

The provisions of Article 48 through the preceding Article apply mutatis mutandis to advance payment of premiums of a special retired insured person prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act.

In addition to what is provided for in Article 48 through the preceding Article, procedures for advance payment of premiums and other matters necessary for advance payment of premiums are specified by Order of the Ministry of Health, Labour and Welfare.

①Where the amount of premium relating to a specially-insured day laborer is calculated pursuant to Article 168, paragraph (1) of the Act, and where the amount to be borne by a specially-insured day laborer and the amount to be borne by an employer employing specially-insured day laborers are calculated pursuant to Article 169, paragraph (1) of the Act, if the amounts listed in Article 168, paragraph (1), item (i), (a) and (b) of the Act have a fractional amount of less than 10 yen, the fractional amount is to be rounded down.

②The Minister of Health, Labour and Welfare is to give public notice of the amount of premium relating to specially-insured day laborers, the amount to be borne by specially-insured day laborers, and the amount to be borne by employers employing specially-insured day laborers.

①The due dates for day laborer contributions are September 30 and March 31.

②The amount of day laborer contributions to be paid on each due date is the amount equivalent to one-half of the amount of day laborer contributions for the relevant fiscal year pursuant to Article 174 of the Act.

③Notwithstanding the preceding paragraph, where the amount of day laborer contributions for the fiscal year has a fractional amount of less than 2,000 yen, the amount to be paid on the due date of September 30 is the amount equivalent to one-half of the amount obtained by adding that fractional amount to the amount of day laborer contributions for that fiscal year, and the amount to be paid on the due date of March 31 is the amount equivalent to one-half of the amount obtained by deducting that fractional amount from the amount of day laborer contributions for that fiscal year.

①Where the Minister of Health, Labour and Welfare finds that, due to unavoidable circumstances, it is extremely difficult for a health insurance society established by an employer employing specially-insured day laborers or an insurer of national health insurance prescribed in Article 179 of the Act (referred to as a "day laborer health society" in this paragraph and the following paragraph) to pay day laborer contributions, the Minister may, as specified by Order of the Ministry of Health, Labour and Welfare, upon application of the day laborer health society, defer payment of part of them for a period of up to one year from the due date.

②When the Minister of Health, Labour and Welfare has granted deferment pursuant to the provisions of the preceding paragraph, the Minister must notify the day laborer health society of that fact, the amount of day laborer contributions subject to the deferment, the deferment period, and other necessary matters.

③When the Minister of Health, Labour and Welfare has granted deferment pursuant to the provisions of paragraph (1), the Minister may not, during the deferment period, newly make a demand pursuant to the provisions of Article 180, paragraph (1) of the Act or a request for disposition or collection pursuant to the provisions of paragraph (4) of that Article regarding the day laborer contributions subject to the deferment.