Article 27.　In individual undertakings employing one hundred workers or more for which three years have passed as of December 31 since the insurance relation came into force, when the ratio of insurance benefit to insurance premium (in case the undertaking concerned where more than five years have passed since the insurance relation came into force, the ratio of insurance benefit to insurance premium for the immediate past five years) is over 85 per cent or under 75 per cent, the competent Minister may apply the rate fixed by increasing or reducing the standard rate determined for undertakings in the same industry by the percentage specified by order within the extent of 30 per cent as the rate of insurance premium for the said undertakings for the next insurance year (meaning the insurance year referred to in the next Article).