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Article 200-2Period Limitation on Assessment Decisions

第二百条の二(賦課決定の期間制限)

A decision on the imposition of an insurance premium may not be made on or after the day on which two years have elapsed, counting from the day following the due date for the first insurance premium for the relevant fiscal year (meaning the time limit by which an insurance premium is to be paid or remitted pursuant to the provisions of this Act or a Prefectural or Municipal Ordinance based thereon; in the case where it becomes possible to impose an insurance premium after that due date, the day on which it becomes possible to impose that insurance premium).

保険料の賦課決定は、当該年度における最初の保険料の納期(この法律又はこれに基づく条例の規定により保険料を納付し、又は納入すべき期限をいい、当該納期後に保険料を課することができることとなった場合にあっては、当該保険料を課することができることとなった日とする。)の翌日から起算して二年を経過した日以後においては、することができない。

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