An employer of a business with a definite term for which the amount of the estimated insurance premium to be paid pursuant to Article 15, paragraph (2) of the Act is 750,000 yen or more, or for which the handling of labor insurance administrative affairs pertaining to the business has been entrusted to a labor insurance administrative affairs association (excluding a business whose entire period is six months or less), may, if the employer has applied for the delayed payment prescribed in Article 18 of the Act when submitting the written declaration under that paragraph, pay the estimated insurance premium, throughout the entire period of the business, divided into the periods of each year from April 1 to July 31, from August 1 to November 30, and from December 1 to March 31 of the following year (for a business for which the insurance relation was established in the middle of a period, where the period from the day of establishment of the insurance relation to the last day of the period that includes that day exceeds two months, the first period is from the day of establishment of the insurance relation to the last day of the period that includes that day, and where that period is two months or less, the first period is from the day of establishment of the insurance relation to the last day of the period following the period that includes that day).
有期事業であつて法第十五条第二項の規定により納付すべき概算保険料の額が七十五万円以上のもの又は当該事業に係る労働保険事務の処理が労働保険事務組合に委託されているもの（事業の全期間が六月以内のものを除く。）についての事業主は、同項の申告書を提出する際に法第十八条に規定する延納の申請をした場合には、その概算保険料を、その事業の全期間を通じて、毎年四月一日から七月三十一日まで、八月一日から十一月三十日まで及び十二月一日から翌年三月三十一日までの各期（期の中途に保険関係が成立した事業については、保険関係成立の日からその日の属する期の末日までの期間が二月を超えるときは保険関係成立の日からその日の属する期の末日までを、二月以内のときは保険関係成立の日からその日の属する期の次の期の末日までを最初の期とする。）に分けて納付することができる。
An employer who makes delayed payment pursuant to the preceding paragraph must pay the amount obtained by dividing the amount of the estimated insurance premium by the number of periods as the estimated insurance premium for each period, by the following due dates, respectively: for the estimated insurance premium for the first period, within 20 days counting from the day following the day of establishment of the insurance relation; for the estimated insurance premium for the period from April 1 to July 31, March 31; for the estimated insurance premium for the period from August 1 to November 30, October 31; and for the estimated insurance premium for the period from December 1 to March 31 of the following year, January 31 of the following year.
Read this with the articles around it
labor insurance administrative affairsmachine translation
「労働保険事務」
The payment of labor insurance premiums (労働保険料) and the other labor insurance (労働保険) matters an employer has to handle, other than those concerning stamp insurance premiums (印紙保険料), which a labor insurance administrative affairs association (労働保険事務組合) can handle for the employers who entrust them to it under Article 33, paragraph (1) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance.
Short name set inArticle 1, paragraph (3), item (i)
business with a definite termmachine translation
「有期事業」
A business that is planned to last for a set period.
Short name set inArticle 4, paragraph (1), item (v)
estimated insurance premiummachine translation
「概算保険料」
In Chapter 3, the labor insurance premiums (労働保険料) an employer pays in advance for an insurance year (保険年度) on the expected amounts under Article 15, paragraph (1) or (2) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance, or the premiums the government fixes under paragraph (3) of that Article where the employer files no declaration or one with errors.
Defined inArticle 11, paragraph (1), item (i)· applies only in this chapter