Article 11. In the case of non-payment of contribution prescribed in this Law, the administrative office shall designate the time limit for payment and make demand for payment.
When a demand for payment is necessary, in accordance with the preceding paragraph, the administrative office shall issue a demand letter to the employer who is under obligation to pay.
When an employer who is under obligation to pay is a person on whom a demand for payment shall be served in accordance with Article 11 of the Health Insurance Law, the demand letter prescribed in the preceding paragraph may be replaced by a statement to that effect in the demand letter prescribed in the same Article.
When the administrative office issues a demand letter, 10 yen shall be charged as the demand fee;provided that the demand fee shall not be charged when the demand letter is replaced by the statement as prescribed in the preceding paragraph.
When a demand letter prescribed in paragraph 2 is issued, a penalty on the amount due shall be assessed for the number of days from the day after the date when payment was due to the day before the full payment of charges or the attachment of property at a rate of 20 sen per day for each 100 yen charged. If, however, the delinquent case comes under any of the following, or if extenuating circumstances regarding arrearage are recognized, this rule shall not apply:
(1) The assessed amount in a demand notice is less than 1,000 yen.
(2) The time of payment is advanced and collection is made.
(3) The demand notice or demand letter for payment is made by the method as used in sending an official notice because the address and domicile of one who is under obligation to pay is not within Japanese territory or his address and domicile are not clear.
If there is a fraction of lass than 1,000 yen in the amount of contribution charged, delinquency fee shall be calculated disregarding such fraction.
When the contribution and delinquency fee are fully paid within the term fixed in the demand letter, or when the total counted by the preceding two paragraphs is less than 10 yen, the penalties shall not be collected. If there is a fraction of less than 10 yen in the amount of the delinquency fee, such fraction shall not be collected.