Supplementary Provisions, Article 16Additional Charge in the Case of a Grace Period for Payment
第十六条（納付の猶予の場合の加算金）
When the government has granted a grace period for payment pursuant to the provisions of Article 13, paragraph (2) or Article 14, paragraph (5) of the Supplementary Provisions, it collects from the employer of the establishing place of business of the voluntary dissolution Fund, for the amount of monies to be collected for which the grace period was granted, an additional charge calculated as specified in each of the following items according to the categories set forth in those items:
the amount of monies to be collected that is paid by the last day of the grace period or the deadline designated in the demand letter (including, where it is found that there are unavoidable circumstances for non-payment by the deadline designated in the demand letter, the amount of monies to be collected that is not paid): the amount calculated, for that amount of monies to be collected, at the voluntary dissolution-type additional charge rate, according to the number of days from the day after the due date to the day preceding the day on which the monies to be collected are paid in full;
当該猶予期間の終了日又は督促状により指定する期限までに納付される徴収金額（督促状により指定する期限までに納付されないことについて、やむを得ない事情があると認められる場合は、当該納付されない徴収金額を含む。） 当該徴収金額につき自主解散型加算金利率で、納期限の翌日から、徴収金完納の日の前日までの日数によって計算した額
the amount of monies to be collected that is not paid by the deadline designated in the demand letter (excluding, where it is found that there are unavoidable circumstances for non-payment by the deadline designated in the demand letter, the amount that is not paid): the sum of the amounts set forth in (a) and (b):
督促状により指定する期限までに納付されない徴収金額（督促状により指定する期限までに納付されないことについて、やむを得ない事情があると認められる場合は、当該納付されない徴収金額を除く。） イに掲げる額とロに掲げる額とを合算した額
the amount calculated, for that amount of monies to be collected, at the voluntary dissolution-type additional charge rate, according to the number of days from the day after the due date to the last day of the grace period or the day on which the grace period was rescinded;
当該徴収金額につき自主解散型加算金利率で、納期限の翌日から、猶予期間の終了日又は猶予の取消しがあった日までの日数によって計算した額
the amount calculated, for the sum of that amount of monies to be collected and the amount set forth in (a), at a rate of 14.6% per annum, according to the number of days from the day after the last day of the grace period or the day on which the grace period was rescinded to the day preceding the day on which the monies to be collected are paid in full or the property is seized.
当該徴収金額とイに掲げる額とを合算した額につき、年十四・六パーセントの割合で、当該猶予期間の終了日又は当該猶予の取消しがあった日の翌日から、徴収金完納又は財産差押えの日の前日までの日数によって計算した額
The voluntary dissolution-type additional charge rate in paragraph (1), item (i) and item (ii), (a) is the rate determined by the Minister of Health, Labour and Welfare, taking into account the yield on government bonds in the fiscal year in which the voluntary dissolution Fund was dissolved pursuant to the provisions of Article 145, paragraph (1), item (i) or (ii) of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions.
In the case of paragraph (1), when part of the amount of monies to be collected has been paid, the monies to be collected that form the basis for calculating the additional charge for the period on or after the day of that payment are the amount obtained by deducting the amount of monies to be collected that was paid.
第一項の場合において、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加算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 additional charge, if the amount of monies to be collected includes a fraction of less than 1,000 yen, the fraction is rounded down.
加算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。
If the amount calculated pursuant to the provisions of the preceding paragraphs is less than 100 yen, the additional charge is not collected.
前各項の規定により計算した金額が百円未満であるときは、加算金は、徴収しない。
If the amount of an additional charge includes a fraction of less than 100 yen, the fraction is rounded down.
加算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。
The employer of the establishing place of business of a voluntary dissolution Fund must pay the additional charge together with the monies to be collected that form the basis for calculating its amount.