# 介護保険法 / Long-Term Care Insurance Act — 第十六条 (Supplementary Provisions, Article 16) - Law: 介護保険法 (Long-Term Care Insurance Act), 平成九年法律第百二十三号 - English title "Long-Term Care 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: 第十六条 (Supplementary Provisions, Article 16)（延滞金の割合の特例） — address `suppl-4091-123/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/long-term-care-insurance-act/suppl-4091-123/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-16 - 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. --- ### 第十六条（延滞金の割合の特例） — Special Provisions on the Rate of the Delinquent Charge caption: machine translation, not official suppl-4091-123/art-16 · https://japanlaw.org/en/long-term-care-insurance-act/suppl-4091-123/art-16 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-16 **第一項** 第百五十七条第一項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-4091-123/art-16/par-1 · https://japanlaw.org/en/long-term-care-insurance-act/suppl-4091-123/art-16/par-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-16/par-1 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. machine translation, not official --- ## Cites - suppl-4091-123/art-16/par-1: 第百五十七条第一項 → 介護保険法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-157/par-1 · https://japanlaw.org/l/409AC0000000123/art-157/par-1 - suppl-4091-123/art-16/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-4091-123/art-16/par-1: この条 → 介護保険法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4091-123/art-16 — https://japanlaw.org/en/long-term-care-insurance-act/suppl-4091-123/art-16 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-16 ## Cited by 1 provision cites this one. No official source publishes this direction. - 介護保険法 附則第十六条第一項（延滞金の割合の特例） — https://japanlaw.org/en/long-term-care-insurance-act/suppl-4091-123/art-16/par-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-16/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 介護保険法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/409AC0000000123/20261001_507AC0000000087), retrieved 2026-10-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Long-Term Care Insurance Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3807/tb), retrieved 2026-10-18 - claude-sonnet-5-5 — Machine translation, batch long-term-care-insurance-act-20261018T203319-045, translated 2026-10-19 - This site's parser, version 209 — 介護保険法 — structure, counts, cross-references and defined terms, computed 2026-10-18