The amount specified by Cabinet Order prescribed in Article 93, paragraph (2) of the Act is the amount obtained by deducting from the total of the premiums for each month of the period relating to the advance payment the total 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 percent, according to the respective periods from the first month of the period relating to the advance payment to each such month (or, where payment is made by the method prescribed in Article 92-2 of the Act, to the month following each such month) (where that total has a fraction of less than 10 yen, the fraction is rounded down if it is less than 5 yen, and is calculated as 10 yen if it is 5 yen or more; the same applies in the following paragraph).
The Minister of Health, Labour and Welfare is to give public notice of the amount obtained by deducting the amount prescribed in the preceding paragraph from the amount of the premium for each month of the period relating to the advance payment (the amount to be paid where premiums are paid in advance).
厚生労働大臣は、前納に係る期間の各月の保険料の額から前項に規定する額を控除した額（保険料を前納する場合に納付すべき額）を告示するものとする。
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