# 健康保険法 / Health Insurance Act — 第九条 (Supplementary Provisions, Article 9) - Law: 健康保険法 (Health Insurance Act), 大正十一年法律第七十号 - English title "Health Insurance Act": 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: 第九条 (Supplementary Provisions, Article 9)（延滞金の割合の特例） — address `suppl-2111-70/art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-9 - 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. --- ### 第九条（延滞金の割合の特例） — (Special Provisions for Delinquent Charges Rate) caption: Ministry of Justice translation — Japanese Law Translation Database System suppl-2111-70/art-9 · https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-9 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-9 **第一項** 第百八十一条第一項に規定する延滞金の年十四・六パーセントの割合及び年七・三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・三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、年十四・六パーセントの割合にあっ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し、年七・三パーセントの割合にあっては当該延滞税特例基準割合に年一パーセントの割合を加算した割合（当該加算した割合が年七・三パーセントの割合を超える場合には、年七・三パーセントの割合）とする。 suppl-2111-70/art-9/par-1 · https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-9/par-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-9/par-1 The rate of 14.6% per year and the rate of 7.3% per year for the delinquent charges prescribed in Article 181, paragraph (1) are, for the time being and notwithstanding the provisions of that paragraph, in the case where 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 hereinafter in this Article) is less than 7.3% per year, during that year, for the rate of 14.6% per year, the rate obtained by adding 7.3% per year to that special base rate for delinquent tax, and for the rate of 7.3% per year, the rate obtained by adding 1% per year to that special base rate for delinquent tax (if the rate so added exceeds 7.3% per year, 7.3% per year). machine translation, not official --- ## Cites - suppl-2111-70/art-9/par-1: 第百八十一条第一項 → 健康保険法 第百八十一条第一項 (Article 181, paragraph (1)), art-181/par-1 — https://japanlaw.org/en/health-insurance-act/art-181/par-1 · https://japanlaw.org/l/211AC0000000070/art-181/par-1 - suppl-2111-70/art-9/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-2111-70/art-9/par-1: この条 → 健康保険法 附則第九条 (Supplementary Provisions, Article 9), suppl-2111-70/art-9 — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-9 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-9 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 健康保険法 附則第九条第一項（延滞金の割合の特例） — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-9/par-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-9/par-1 - 健康保険法 附則第二条第一項（健康保険法の一部改正に伴う経過措置） — https://japanlaw.org/en/health-insurance-act/suppl-4061-56/art-2/par-1 · https://japanlaw.org/l/211AC0000000070/suppl-4061-56/art-2/par-1 - 健康保険法 附則第四条第一項（健康保険法の一部改正に伴う経過措置） — https://japanlaw.org/en/health-insurance-act/suppl-4121-140/art-4/par-1 · https://japanlaw.org/l/211AC0000000070/suppl-4121-140/art-4/par-1 - 健康保険法 附則第七条第一項（健康保険法の一部改正に伴う経過措置） — https://japanlaw.org/en/health-insurance-act/suppl-4191-110/art-7/par-1 · https://japanlaw.org/l/211AC0000000070/suppl-4191-110/art-7/par-1 - 健康保険法 附則第十七条第一項第三号（延滞金の割合の特例等に関する経過措置） — https://japanlaw.org/en/health-insurance-act/suppl-4261-64/art-17/par-1/item-3 · https://japanlaw.org/l/211AC0000000070/suppl-4261-64/art-17/par-1/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 健康保険法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/211AC0000000070/20261001_507AC0000000087), retrieved 2026-10-10 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Health Insurance Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3266/tb), retrieved 2026-10-10 - claude-sonnet-5-5 — Machine translation, batch health-insurance-act-20261010T183826-009, translated 2026-10-11 - This site's parser, version 189 — 健康保険法 — structure, counts, cross-references and defined terms, computed 2026-10-10