Notwithstanding the provisions of paragraph (1) of the preceding Article, in a case as referred to in paragraph (1) of that Article, if the employer employs a qualifying disabled worker during the relevant fiscal year, and if, when the base amount for adjustment provided for in paragraph (2) of that Article is multiplied by the aggregate of the numbers of qualifying disabled workers the employer employs as of the first day of each month in that fiscal year, the product arrived at does not reach the amount calculated pursuant to the provisions of paragraph (1) of that Article, the amount of the levy that the employer is required to pay is the amount equivalent to the difference between them (referred to as the "calculated levy amount" in Article 74-2, paragraph (4) and paragraph (5)).
Notwithstanding the provisions of paragraph (1) of the preceding Article, in a case as referred to in paragraph (1) of that Article, if the employer employs qualifying disabled workers during the relevant fiscal year, and if, when the base amount for adjustment provided for in paragraph (2) of that Article is multiplied by the aggregate of the numbers of qualifying disabled workers that the employer employs as of the first day of each month in that fiscal year, the product is at least the amount calculated pursuant to the provisions of paragraph (1) of that Article, the levy is not collected from that employer.
The provisions of Article 45-2, paragraphs (4) through (6) apply mutatis mutandis to the calculation of the number of qualifying disabled workers referred to in the preceding two paragraphs, and the provisions of Article 48, paragraph (8) apply mutatis mutandis to the application of the preceding two paragraphs to a parent employer, related parent employer, or specified cooperative or association.
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