If an employer is required to pay the full amount of, or a shortfall in, the levy under the provisions of Article 56, paragraph (5), JEED collects a supplementary charge in the amount arrived at when the amount payable (rounded down to the nearest 1,000 yen, if the amount payable is not already a multiple of 1,000) is multiplied by 10%; provided, however, that this does not apply if the employer has come to be required to pay the full amount of or shortfall in the levy under the provisions of that paragraph due to a natural disaster or other compelling reasons.
Notwithstanding the provisions of the preceding paragraph, if the full amount of, or shortfall in, the levy provided for in that paragraph is less than 1,000 yen, the supplementary charge under that paragraph is not collected.
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