第百四十九条
A prefecture, according to the request of a Municipality which intends to implement a Municipal Mutual Fiscal Stabilization Project, is to conduct the necessary coordination among said Municipalities.
都道府県は、市町村相互財政安定化事業を行おうとする市町村の求めに応じ、市町村相互間における必要な調整を行うものとする。
A prefecture, according to the request of a Specified Municipality, may provide necessary advice or information such as indicating standards for an adjustment percentage of insurance premiums pertaining to said Municipal Mutual Fiscal Stabilization Project.
都道府県は、特定市町村の求めに応じ、当該市町村相互財政安定化事業に係る調整保険料率についての基準を示す等必要な助言又は情報の提供をすることができる。
Section 3 Levies for Medical Insurers
第三節 医療保険者の納付金
Article 150Obligation of Collection of Payment and Obligation of Payment
第百五十条(納付金の徴収及び納付義務)
The Organization, in order to allocate to the costs, expenses, and disbursements necessary for operation as prescribed in Article 160, paragraph (1), collects Long-Term Care Benefit Expense and supporting payments of a Community Support Project (hereinafter referred to as "Levy") from a medical insurer (in the case of National Health Insurance, a prefecture; the same applies hereinafter except in the following paragraph and Article 161) for each fiscal year (which means from April 1 to March 31 of the following year, in each year; hereinafter the same applies in this Section and the following Chapter).
A medical insurer (in the case of National Health Insurance, a Municipality), in order to allocate to the payment of the Levy, pursuant to the provisions of the Medical Insurance Acts or the Local Tax Act, is to be subject to an obligation to collect insurance premiums, contributions, or National Health Insurance tax.
A medical insurer is to be subject to an obligation to pay the Levy.
第百五十一条(納付金の額)
The amount of Levy to be collected from each medical insurer pursuant to the provisions of paragraph (1) of the preceding Article is to be the amount of estimated Levy in said fiscal year, however, provided that when the amount of estimated Levy of the year prior to the first preceding fiscal year exceeds the fixed Levy of the year prior to the first preceding fiscal year, the amount is to be the amount obtained by deducting the total amount of said exceeding amount and the Adjustment amount pertaining to said exceeding amount from the amount of estimated Levy of said year, and when the amount of estimated Levy of the year prior to the first preceding fiscal year is deficient with regard to the amount of fixed Levy of the year prior to the first preceding fiscal year, the amount is to be the amount obtained by adding the amount of estimated Levy of said year to the total amount of said amount of deficit and the Adjustment amount pertaining to said amount of deficit.
The Adjustment amount as set forth in the proviso of the preceding paragraph is to be the amount calculated for each medical insurer by taking into consideration the interest that is generated from the deficit or surplus amount of the amounts of estimated Levy and fixed Levy pertaining to all medical insurers in the year prior to the first preceding fiscal year and other circumstances, pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare.
第百五十二条(概算納付金)
The amount of estimated Levy as set forth in paragraph (1) of the preceding Article is to be the amount specified in each of the following items, according to the categories of medical insurers listed in those items.
insurer of employee insurance, etc. (meaning the insurer of employee insurance, etc. prescribed in Article 7, paragraph (3) of the Act on Assurance of Medical Care for Elderly People; the same applies hereinafter): the amount obtained by multiplying the number obtained by dividing the amount obtained by multiplying the amount obtained by dividing the total prospective amount of the Amount Subject to Medical Insurance Premium Payment and the Amount Subject to Medical Insurance Premium Payment for Comprehensive Project for Long-Term Care Prevention and Daily Life Support in all Municipalities in said fiscal year by the total prospective number of Secondary Insured Persons pertaining to all medical insurers in the same fiscal year that is calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, by the total prospective number of Secondary Insured Persons pertaining to all insurers of employee insurance, etc. in the same fiscal year that is calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, by the amount set forth in (a) for the same fiscal year, by the amount set forth in (b) for the same fiscal year:
被用者保険等保険者(高齢者の医療の確保に関する法律第七条第三項に規定する被用者保険等保険者をいう。以下同じ。) 当該年度における全ての市町村の医療保険納付対象額及び介護予防・日常生活支援総合事業医療保険納付対象額の見込額の総額を厚生労働省令で定めるところにより算定した同年度における全ての医療保険者に係る第二号被保険者の見込数の総数で除して得た額に、厚生労働省令で定めるところにより算定した同年度における全ての被用者保険等保険者に係る第二号被保険者の見込数の総数を乗じて得た額を同年度におけるイに掲げる額で除して得た数に、同年度におけるロに掲げる額を乗じて得た額
the total of the prospective amount of total standard remuneration of Secondary Insured Persons pertaining to all insurers of employee insurance, etc. (meaning the amount calculated as the prospective amount of total standard remuneration of Secondary Insured Persons pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare; the same applies in (b));
全ての被用者保険等保険者に係る第二号被保険者標準報酬総額の見込額(第二号被保険者標準報酬総額の見込額として厚生労働省令で定めるところにより算定される額をいう。ロにおいて同じ。)の合計額
the prospective amount of total standard remuneration of Secondary Insured Persons pertaining to the relevant insurer of employee insurance, etc.;
medical insurers other than insurers of employee insurance, etc.: the amount obtained by multiplying the amount obtained by dividing the total prospective amount of the Amount Subject to Medical Insurance Premium Payment and Amount Subject to Medical Insurance Premium Payment for Comprehensive Project for Long-Term Care Prevention and Daily Life Support in all Municipalities in said fiscal year by the total prospective number of Secondary Insured Persons pertaining to all medical insurers in the same fiscal year that is calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, by the prospective number of Secondary Insured Persons pertaining to said medical insurer in the same fiscal year that is calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare.
The total standard remuneration of Secondary Insured Persons set forth in item (i), (a) of the preceding paragraph is to be the amount obtained by adjusting, respectively pursuant to the provisions of a Cabinet Order, the grand total of the total amounts specified in each of the following items for each fiscal year, according to the categories of insurers of employee insurance, etc. listed in those items:
Japan Health Insurance Association and health insurance societies: the standard monthly remuneration and standard bonus amount prescribed in the Health Insurance Act or the Mariners Insurance Act for each Insured Person who is a Secondary Insured Person;
mutual aid Associations: the monthly amount of standard remuneration and the amount of standard end-of-term allowance, etc. prescribed in the National Public Officers Mutual Aid Association Act or the Local Public Officers, etc. Mutual Aid Association Act for each member who is a Secondary Insured Person;
共済組合 第二号被保険者である組合員ごとの国家公務員共済組合法又は地方公務員等共済組合法に規定する標準報酬の月額及び標準期末手当等の額
Promotion and Mutual Aid Corporation for Private Schools of Japan: the standard monthly remuneration and standard bonus amount prescribed in the Private School Personnel Mutual Aid Association Act for each subscriber who is a Secondary Insured Person;
日本私立学校振興・共済事業団 第二号被保険者である加入者ごとの私立学校教職員共済法に規定する標準報酬月額及び標準賞与額
National Health Insurance Societies (limited to those that are insurers of employee insurance, etc.): the amount specified by Order of the Ministry of Health, Labour and Welfare as equivalent to the amounts specified in the preceding three items for each member who is a Secondary Insured Person.
第百五十三条(確定納付金)
The amount of fixed Levy as set forth in the proviso of Article 151, paragraph (1) is to be the amount specified in each of the following items, according to the categories of medical insurers listed in those items.
insurer of employee insurance, etc.: the amount obtained by multiplying the number obtained by dividing the amount obtained by multiplying the amount obtained by dividing the total amount of the Amount Subject to Medical Insurance Premium Payment and the Amount Subject to Medical Insurance Premium Payment for Comprehensive Project for Long-Term Care Prevention and Daily Life Support in all Municipalities in the year prior to the first preceding fiscal year by the total number of Secondary Insured Persons pertaining to all medical insurers in the same year that is calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, by the total number of Secondary Insured Persons pertaining to all insurers of employee insurance, etc. in the same year that is calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, by the amount set forth in (a) for the same year, by the amount set forth in (b) for the same year:
the total of the total standard remuneration of Secondary Insured Persons (meaning the total standard remuneration of Secondary Insured Persons prescribed in paragraph (2) of the preceding Article; the same applies in (b)) pertaining to all insurers of employee insurance, etc.;
the total standard remuneration of Secondary Insured Persons pertaining to the relevant insurer of employee insurance, etc.;
medical insurers other than insurers of employee insurance, etc.: the amount obtained by multiplying the amount obtained by dividing the total amount of the Amount Subject to Medical Insurance Premium Payment and Amount Subject to Medical Insurance Premium Payment for Comprehensive Project for Long-Term Care Prevention and Daily Life Support in all Municipalities in the year prior to the first preceding fiscal year by the total number of Secondary Insured Persons pertaining to all medical insurers in the same year that is calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, by the number of Secondary Insured Persons pertaining to said medical insurer in the same year that is calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare.
第百五十四条(医療保険者が合併、分割及び解散をした場合における納付金の額の特例)
Exceptions to the calculation of the amount of Levy pertaining to a medical insurer that is incorporated by merger or split, a medical insurer remaining after a merger or split, or a medical insurer that has succeeded to the rights and obligations of a dissolved medical insurer, are determined by a Cabinet Order.
Article 155Determination and Notification of Amount of Levy
第百五十五条(納付金の額の決定、通知等)
The Organization must determine the amount of Levy to be paid by each medical insurer for each fiscal year, and notify each said medical insurer of the amount of Levy to be paid by said medical insurer, the method of payment, the due date of payment, and other necessary matters.
When the amount of Levy is required to change after an amount is determined for the Levy pursuant to the provisions of the preceding paragraph, the Organization must change the amount of Levy to be paid by each said medical insurer and notify each said medical insurer of the new amount of Levy.
The Organization, in a case when the amount of Levy paid by medical insurers is deficit with regard to the amount of Levy after a change pursuant to the provisions of the preceding paragraph, must notify the method of payment, the due date of payment, and other necessary matters for said amount of deficit together with the notification pursuant to the provisions of the same paragraph. In a case when said paid amount exceeds the revised amount of Levy after a change pursuant to the provisions of the same paragraph, when there is unpaid Levy and other levies of the Organization pursuant to the provisions of this Act, said excess amount shall be allocated to the unpaid Levy, and if there is still an excess amount remaining, the amount must be reimbursed, and in the case that there are no unpaid levies, said excess amount must be reimbursed.
Article 156Demand for Levy and Disposition to Delinquency
第百五十六条(督促及び滞納処分)
The Organization, when a medical insurer does not pay the Levy by the due date of said Levy, must specify the due date and present a demand for said Levy to said medical insurer.
The Organization, when presenting a demand pursuant to the provisions of the preceding paragraph, issues a demand note to said medical insurer. In this case, the due date to be specified by the demand note must be a date ten days or more after the date of issuance of said demand note.
The Organization, when a medical insurer that is presented a demand for Levy pursuant to the provisions of paragraph (1) does not pay the full amount of the Levy pertaining to said demand note or the delinquent charge pursuant to the provisions of the following Article by said specified due date, is to demand said collection from the Minister of Health, Labour and Welfare or the prefectural governor, pursuant to the provisions of a Cabinet Order.
The Minister of Health, Labour, and Welfare or the prefectural governor, when receiving a demand for collection pursuant to the provisions of the preceding paragraph, may dispose of the demand as governed by the disposition of a matter with regard to a failure to pay a national tax.
前項の規定による徴収の請求を受けたときは、厚生労働大臣又は都道府県知事は、国税滞納処分の例により処分することができる。
第百五十七条(延滞金)
When payment of the Levy is demanded pursuant to the provisions of paragraph (1) of the preceding Article, the Organization collects a delinquent charge that is calculated by using the percentage of 14.5 percent per annum of the amount of Levy pertaining to said demand for the number of days from the date following the due date of said Levy until the date prior to the date of full payment or an attachment of property, however, provided that this provision does not apply when the amount of Levy pertaining to said demand is less than 1,000 yen.
In a case of the preceding paragraph, when a portion of the amount of Levy is paid, the amount of Levy that is the principal amount for the calculation of the delinquent charge pertaining to the period after the date of said payment is to be the amount remaining after deducting the amount of said payment from the amount of said Levy.
In calculations of the delinquent charge, when the amount of Levy as set forth in the preceding two paragraphs contains a fractional portion that is less than 1,000 yen, said fractional portion is rounded down to the nearest 1,000 yen increment.
When the amount of delinquent charge calculated pursuant to the provisions of the preceding three paragraphs contains a fractional portion that is less than 100 yen, said fractional portion is rounded down to the nearest 100 yen increment.
前三項の規定によっ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。
when the Levy is paid in full by the due date specified in said demand note;
督促状に指定した期限までに納付金を完納したとき。
when the amount of delinquent charge is less than 100 yen;
延滞金の額が百円未満であるとき。
Article 158Grace Period of Levy
第百五十八条(納付の猶予)
The Organization, when it is determined that payment is significantly difficult for a medical insurer to pay the Levy due to compelling reasons, may, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, based on the application of said medical insurer and after obtaining the approval of the Minister of Health, Labour and Welfare, defer payment of a portion of said Levy for a period within one year from the due date of said Levy.
The Organization, when granting a deferment pursuant to the provisions of the preceding paragraph, must provide notification of said fact, the amount of Levy pertaining to the deferment, the grace period, and other necessary matters to said medical insurer.
The Organization, when granting a deferment pursuant to the provisions of paragraph (1), may not, during the grace period, present additional demands for payment of said Levy pertaining to said deferment pursuant to the provisions of Article 156, paragraph (1), and may not present a demand for collection pursuant to the provisions of paragraph (3) of the same Article.
第百五十九条(通知)
A Municipality, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, must notify the Organization of the Amount Subject to Medical Insurance Premium Payment in each fiscal year and other matters as determined by Order of the Ministry of Health, Labour and Welfare.
A Municipality may entrust the affairs of said notification pursuant to the provisions of the preceding paragraph to the Association.