When a demand for payment of young-old payments, etc. is made pursuant to the provisions of paragraph (1) of the preceding Article, the Organization collects a delinquent charge calculated based on the number of days from the day after the due date for payment until the day before the day of full payment or attachment of property, at a rate of 14.5 percent per annum on the amount of young-old payments, etc. pertaining to the demand; provided, however, that this does not apply when the amount of young-old payments, etc. pertaining to the demand is less than one thousand yen.
In the case referred to in the preceding paragraph, if a part of the amount of the Young-Old Payments, etc. is paid, the amount of the Young-Old Payments, etc. to be used as the basis for calculating the amount of delinquent charge pertaining to the period after the date of the payment is the amount obtained by deducting the amount of the Young-Old Payments, etc. that was paid.
In the calculation of delinquent charges, if the amount of the young-old payments, etc. set forth in the preceding two paragraphs includes a fraction of less than one thousand yen, the fraction is rounded down.
If the amount of delinquency calculated pursuant to the provisions of the preceding three paragraphs includes a fraction of less than one hundred yen, the fraction is rounded down.
前三項の規定によつて計算した延滞金の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。
A delinquent charge is not collected if any of the following items applies; provided, however, that in the case of item (iii), this is limited to the portion of the amount corresponding to the period during which the execution has been suspended or deferred:
延滞金は、次の各号のいずれかに該当する場合には、徴収しない。ただし、第三号の場合には、その執行を停止し、又は猶予した期間に対応する部分の金額に限る。
if the young-old payments, etc. are paid in full by the due date designated in the written demand;
督促状に指定した期限までに前期高齢者納付金等を完納したとき。
if the amount of the delinquency charge is less than 100 yen;
延滞金の額が百円未満であるとき。
when the execution of disposition to collect arrears for Young-Old Payments, etc. is suspended or stayed;
前期高齢者納付金等について滞納処分の執行を停止し、又は猶予したとき。
if it is found that there is a compelling reason for not paying Young-Old Payments, etc.
前期高齢者納付金等を納付しないことについてやむを得ない理由があると認められるとき。
Read this with the articles around it