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Article 32Special Provisions on the Method of Delayed Payment

第三十二条(延納の方法の特例)

When the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned finds that there are unavoidable reasons, the Officer may, notwithstanding the provisions of Articles 27 through the preceding Article, allow delayed payment of the labor insurance premiums to be paid pursuant to Articles 15, 16 and 17 of the Act, within the insurance year in question (for a business with a definite term, the period of the business), by a method different from the methods under Articles 27 through the preceding Article.

所轄都道府県労働局歳入徴収官は、やむを得ない理由があると認めたときは、第二十七条から前条までの規定にかかわらず、法第十五条、第十六条及び第十七条の規定により納付すべき労働保険料を、当該保険年度(有期事業については、その事業の期間)内において第二十七条から前条までの方法と異なつた方法により延納させることができる。

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