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Article 21Surcharges

第二十一条(追徴金)

If a business operator must pay the labor insurance premiums or any shortfall thereof pursuant to the provisions of Article 19, paragraph (5), the government is to collect the surcharges in the amount obtained by multiplying the amount payable (if the amount includes a fraction less than one thousand yen, the fraction is rounded down) by ten one-hundredth (10/100); provided, however, that this does not apply to the cases where the business operator must pay the labor insurance premiums or any shortfall thereof pursuant to the provisions of the same paragraph due to a natural disaster or other compelling reasons.

政府は、事業主が第十九条第五項の規定による労働保険料又はその不足額を納付しなければならない場合には、その納付すべき額(その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。)に百分の十を乗じて得た額の追徴金を徴収する。ただし、事業主が天災その他やむを得ない理由により、同項の規定による労働保険料又はその不足額を納付しなければならなくなつた場合は、この限りでない。

Notwithstanding the provisions of the preceding paragraph, the surcharges prescribed in the same paragraph will not be collected if the labor insurance premiums or any shortfall thereof prescribed in the same paragraph is less than one thousand yen.

前項の規定にかかわらず、同項に規定する労働保険料又はその不足額が千円未満であるときは、同項の規定による追徴金を徴収しない。

The provision of Article 17, paragraph (2) apply mutatis mutandis to the cases where the surcharges are collected pursuant to the provisions of paragraph (1).

第十七条第二項の規定は、第一項の規定により追徴金を徴収する場合について準用する。

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