# 障害者の雇用の促進等に関する法律 / Act to Facilitate the Employment of Persons with Disabilities — 第六十条 (Article 60) - Law: 障害者の雇用の促進等に関する法律 (Act to Facilitate the Employment of Persons with Disabilities), 昭和三十五年法律第百二十三号 - English title "Act to Facilitate the Employment of Persons with Disabilities": 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: 第六十条 (Article 60)（延滞金） — address `art-60` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/335AC0000000123/art-60 - 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. --- ### 第六十条（延滞金） — (Penal Interest) caption: Ministry of Justice translation — Japanese Law Translation Database System art-60 · https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60 · https://japanlaw.org/l/335AC0000000123/art-60 **第一項** 前条第一項の規定により納付金の納付を督促したときは、機構は、その督促に係る納付金の額につき年十四・五パーセントの割合で、納付期限の翌日からその完納又は財産差押えの日の前日までの日数により計算した延滞金を徴収する。ただし、督促に係る納付金の額が千円未満であるときは、この限りでない。 art-60/par-1 · https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-1 · https://japanlaw.org/l/335AC0000000123/art-60/par-1 Having demanded payment of the levy pursuant to the provisions of paragraph (1) of the preceding Article, JEED collects penal interest calculated at the rate of 14.5% per annum on the amount of the levy subject to the demand, based on the number of days in the period that runs from the day after the payment due date up until the day before the date of payment in full or attachment of property; provided, however, that this does not apply if the amount of the levy subject to the demand for payment is less than 1,000 yen. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の場合において、納付金の額の一部につき納付があつたときは、その納付の日以降の期間に係る延滞金の額の計算の基礎となる納付金の額は、その納付のあつた納付金の額を控除した額とする。 art-60/par-2 · https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-2 · https://japanlaw.org/l/335AC0000000123/art-60/par-2 In a case as referred to in the preceding paragraph, if part of the amount of the levy is paid, the amount of the levy that forms the basis for calculating the amount of penal interest for the period that begins on the date of that payment is the amount resulting when the amount of the levy that has been paid is deducted. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 延滞金の計算において、前二項の納付金の額に千円未満の端数があるときは、その端数は、切り捨てる。 art-60/par-3 · https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-3 · https://japanlaw.org/l/335AC0000000123/art-60/par-3 If the amount of the levy referred to in the preceding two paragraphs is not already a multiple of 1,000, it is rounded down to the nearest 1,000 yen to calculate the penal interest. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前三項の規定によつ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。 art-60/par-4 · https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-4 · https://japanlaw.org/l/335AC0000000123/art-60/par-4 If the amount of the penal interest calculated pursuant to the provisions of the preceding three paragraphs is not already a multiple of 100, it is rounded down to the nearest 100 yen. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 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、第四号の場合には、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。 art-60/par-5 · https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-5 · https://japanlaw.org/l/335AC0000000123/art-60/par-5 Penal interest is not collected in a case that falls under any of the following items; provided, however, that in the case referred to in item (iv), this is limited to the part associated with the period during which execution of the referenced measures is discontinued or suspended. Ministry of Justice translation — Japanese Law Translation Database System **一** 督促状に指定した期限までに納付金を完納したとき。 art-60/par-5/item-1 · https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-5/item-1 · https://japanlaw.org/l/335AC0000000123/art-60/par-5/item-1 if the amount of the levy is paid in full by the due date for payment fixed in the written demand; Ministry of Justice translation — Japanese Law Translation Database System **二** 納付義務者の住所又は居所がわからないため、公示送達の方法によつて督促したとき。 art-60/par-5/item-2 · https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-5/item-2 · https://japanlaw.org/l/335AC0000000123/art-60/par-5/item-2 if the demand has been made through service by publication because the domicile or residence of the person with the duty to pay the levy is unknown; Ministry of Justice translation — Japanese Law Translation Database System **三** 延滞金の額が百円未満であるとき。 art-60/par-5/item-3 · https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-5/item-3 · https://japanlaw.org/l/335AC0000000123/art-60/par-5/item-3 if the amount of the penal interest is less than 100 yen; Ministry of Justice translation — Japanese Law Translation Database System **四** 納付金について滞納処分の執行を停止し、又は猶予したとき。 art-60/par-5/item-4 · https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-5/item-4 · https://japanlaw.org/l/335AC0000000123/art-60/par-5/item-4 if the execution of the measures to collect arrears of the levy is discontinued or suspended; or Ministry of Justice translation — Japanese Law Translation Database System **五** 納付金を納付しないことについてやむを得ない理由があると認められるとき。 art-60/par-5/item-5 · https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-5/item-5 · https://japanlaw.org/l/335AC0000000123/art-60/par-5/item-5 if it is found that the person has a compelling reason for not paying the levy. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-60/par-1: 前条第一項 → 障害者の雇用の促進等に関する法律 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-59/par-1 · https://japanlaw.org/l/335AC0000000123/art-59/par-1 - art-60/par-2: 前項 → 障害者の雇用の促進等に関する法律 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-1 · https://japanlaw.org/l/335AC0000000123/art-60/par-1 - art-60/par-3: 前二項 → 障害者の雇用の促進等に関する法律 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-1 · https://japanlaw.org/l/335AC0000000123/art-60/par-1 - art-60/par-3: 前二項 → 障害者の雇用の促進等に関する法律 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-2 · https://japanlaw.org/l/335AC0000000123/art-60/par-2 - art-60/par-4: 前三項 → 障害者の雇用の促進等に関する法律 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-1 · https://japanlaw.org/l/335AC0000000123/art-60/par-1 - art-60/par-4: 前三項 → 障害者の雇用の促進等に関する法律 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-2 · https://japanlaw.org/l/335AC0000000123/art-60/par-2 - art-60/par-4: 前三項 → 障害者の雇用の促進等に関する法律 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-3 · https://japanlaw.org/l/335AC0000000123/art-60/par-3 - art-60/par-5: 第四号 → 障害者の雇用の促進等に関する法律 第六十条第五項第四号 (Article 60, paragraph (5), item (iv)), art-60/par-5/item-4 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-5/item-4 · https://japanlaw.org/l/335AC0000000123/art-60/par-5/item-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 障害者の雇用の促進等に関する法律 第六十条第二項（延滞金） — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-2 · https://japanlaw.org/l/335AC0000000123/art-60/par-2 - 障害者の雇用の促進等に関する法律 第六十条第三項（延滞金） — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-3 · https://japanlaw.org/l/335AC0000000123/art-60/par-3 - 障害者の雇用の促進等に関する法律 第六十条第四項（延滞金） — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-4 · https://japanlaw.org/l/335AC0000000123/art-60/par-4 - 障害者の雇用の促進等に関する法律 第六十条第五項（延滞金） — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-60/par-5 · https://japanlaw.org/l/335AC0000000123/art-60/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 障害者の雇用の促進等に関する法律 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/335AC0000000123/20261001_507AC0000000063), retrieved 2026-10-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act to Facilitate the Employment of Persons with Disabilities — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3845/tb), retrieved 2026-10-18 - This site's parser, version 209 — 障害者の雇用の促進等に関する法律 — structure, counts, cross-references and defined terms, computed 2026-10-18