# 高齢者の医療の確保に関する法律 / Act on Assurance of Medical Care for Elderly People — 第十三条の二 (Supplementary Provisions, Article 13-2) - Law: 高齢者の医療の確保に関する法律 (Act on Assurance of Medical Care for Elderly People), 昭和五十七年法律第八十号 - English title "Act on Assurance of Medical Care for Elderly People": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十三条の二 (Supplementary Provisions, Article 13-2)（延滞金の割合の特例） — address `suppl-3571-80/art-13-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/elderly-medical-care-act/suppl-3571-80/art-13-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/357AC0000000080/suppl-3571-80/art-13-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十三条の二（延滞金の割合の特例） — (Special Provisions on the Percentage of Delinquent Charges) caption: Ministry of Justice translation — Japanese Law Translation Database System suppl-3571-80/art-13-2 · https://japanlaw.org/en/elderly-medical-care-act/suppl-3571-80/art-13-2 · https://japanlaw.org/l/357AC0000000080/suppl-3571-80/art-13-2 **第一項** 第四十五条第一項（第百二十四条、第百二十四条の八及び附則第十条において準用する場合を含む。）に規定する延滞金の年十四・五パーセントの割合は、当分の間、同項の規定にかかわらず、各年の延滞税特例基準割合（租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合をいう。以下この条において同じ。）が年七・二パーセントの割合に満たない場合には、その年中においては、当該延滞税特例基準割合に年七・三パーセントの割合を加算した割合とする。 suppl-3571-80/art-13-2/par-1 · https://japanlaw.org/en/elderly-medical-care-act/suppl-3571-80/art-13-2/par-1 · https://japanlaw.org/l/357AC0000000080/suppl-3571-80/art-13-2/par-1 The rate of 14.5 percent per annum for the delinquent charge prescribed in Article 45, paragraph (1) (including as applied mutatis mutandis pursuant to Article 124, Article 124-8 and Article 10 of the Supplementary Provisions) is, for the time being, notwithstanding the provisions of that paragraph, if the special base rate for delinquent tax of 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 hereinafter in this Article) is less than 7.2 percent per annum, for that year the rate obtained by adding 7.3 percent per annum to that special base rate for delinquent tax. machine translation, not official --- ## Cites - suppl-3571-80/art-13-2/par-1: 第四十五条第一項 → 高齢者の医療の確保に関する法律 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/elderly-medical-care-act/art-45/par-1 · https://japanlaw.org/l/357AC0000000080/art-45/par-1 - suppl-3571-80/art-13-2/par-1: 第百二十四条 → 高齢者の医療の確保に関する法律 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/elderly-medical-care-act/art-124 · https://japanlaw.org/l/357AC0000000080/art-124 - suppl-3571-80/art-13-2/par-1: 第百二十四条の八 → 高齢者の医療の確保に関する法律 第百二十四条の八 (Article 124-8), art-124-8 — https://japanlaw.org/en/elderly-medical-care-act/art-124-8 · https://japanlaw.org/l/357AC0000000080/art-124-8 - suppl-3571-80/art-13-2/par-1: 附則第十条 → 高齢者の医療の確保に関する法律 附則第十条 (Supplementary Provisions, Article 10), suppl-3571-80/art-10 — https://japanlaw.org/en/elderly-medical-care-act/suppl-3571-80/art-10 · https://japanlaw.org/l/357AC0000000080/suppl-3571-80/art-10 - suppl-3571-80/art-13-2/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項 → 租税特別措置法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/par-1 - suppl-3571-80/art-13-2/par-1: この条 → 高齢者の医療の確保に関する法律 附則第十三条の二 (Supplementary Provisions, Article 13-2), suppl-3571-80/art-13-2 — https://japanlaw.org/en/elderly-medical-care-act/suppl-3571-80/art-13-2 · https://japanlaw.org/l/357AC0000000080/suppl-3571-80/art-13-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 高齢者の医療の確保に関する法律 附則第十三条の二第一項（延滞金の割合の特例） — https://japanlaw.org/en/elderly-medical-care-act/suppl-3571-80/art-13-2/par-1 · https://japanlaw.org/l/357AC0000000080/suppl-3571-80/art-13-2/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 高齢者の医療の確保に関する法律 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/357AC0000000080/20261001_507AC0000000087), retrieved 2026-10-19 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Assurance of Medical Care for Elderly People — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4903/tb), retrieved 2026-10-19 - claude-sonnet-5-5 — Machine translation, batch elderly-medical-care-act-20261019T112331-006, translated 2026-10-19 - This site's parser, version 209 — 高齢者の医療の確保に関する法律 — structure, counts, cross-references and defined terms, computed 2026-10-19