①For fiscal year 2019, the amount of the fixed Levy under the proviso to Article 151, paragraph (1) pertaining to an insurer of employee insurance, etc. is, notwithstanding Article 153, item (i), to be the amount specified in each of the following items for the category of insurer of employee insurance, etc. set forth in that item:

②The amount of the fixed total-remuneration-based Levy set forth in each item of the preceding paragraph is to be the amount obtained by multiplying the number obtained by dividing the amount obtained by multiplying the pre-adjustment total fixed Levy for insurers of employee insurance, etc. for fiscal year 2019 (meaning the pre-adjustment total fixed Levy for insurers of employee insurance, etc. prescribed in Article 13, paragraph (7) of the Supplementary Provisions; the same applies in paragraph (6)) by three fourths by the amount set forth in item (i) for that fiscal year, by the amount set forth in item (ii) for that fiscal year:

③The fixed burden adjustment base amount set forth in paragraph (1), item (i) is to be the amount specified by Cabinet Order, taking into account the total standard remuneration of Secondary Insured Persons pertaining to each insurer of employee insurance, etc. in fiscal year 2019, the number of Secondary Insured Persons pertaining to each insurer of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare, and trends in the expenses, etc. required for Insurance Benefits.

④The amount subject to burden adjustment set forth in paragraph (1), item (i) is to be the amount obtained by deducting, from the amount of the fixed total-remuneration-based Levy prescribed in paragraph (2), the amount obtained by multiplying the number of Secondary Insured Persons pertaining to the relevant insurer of employee insurance, etc. in fiscal year 2019, calculated as provided by Order of the Ministry of Health, Labour and Welfare, by the fixed burden adjustment base amount prescribed in the preceding paragraph.

⑤The burden adjustment amount set forth in each item of paragraph (1) is to be the amount obtained by multiplying the amount obtained by dividing the total of the amounts subject to burden adjustment prescribed in the preceding paragraph pertaining to all insurers exceeding the fixed burden adjustment base amount in fiscal year 2019 by the total of the adjusted numbers of Secondary Insured Persons (meaning the adjusted number of Secondary Insured Persons prescribed in Article 13, paragraph (8) of the Supplementary Provisions; the same applies below in this paragraph and the following paragraph) pertaining to all insurers of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare, by the adjusted number of Secondary Insured Persons pertaining to the relevant insurer of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare.

⑥The amount of the adjusted fixed subscriber-based Levy set forth in each item of paragraph (1) is to be the amount obtained by multiplying the amount obtained by dividing the amount obtained by multiplying the pre-adjustment total fixed Levy for insurers of employee insurance, etc. for fiscal year 2019 by one fourth by the total of the adjusted numbers of Secondary Insured Persons pertaining to all insurers of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare, by the adjusted number of Secondary Insured Persons pertaining to the relevant insurer of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare.

The rate of 14.5 percent per annum of the Delinquent Charge prescribed in Article 157, paragraph (1) is, for the time being and notwithstanding that paragraph, if the special base rate for delinquent tax for each year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); the same applies below in this Article) is less than 7.2 percent per annum, to be, during that year, the rate obtained by adding 7.3 percent per annum to that special base rate for delinquent tax.

In the case where a person violates an order based on the provisions of Article 111 of the Medical Care Act as applied mutatis mutandis pursuant to Article 10, paragraph (1) of the Supplementary Provisions, the person who committed the violation is punished by imprisonment for six months or less or a fine of 300,000 yen or less.

When a representative person of a juridical person, or an agent, employee, or other worker of a juridical person or an individual commits a violation set forth in the preceding Article with regard to the business of said juridical person or individual, not only the offender is punished, but also said juridical person or individual is punished by the fine as prescribed in that Article.