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Article 27Demand and Disposition for Delinquency

第二十七条(督促及び滞納処分)

In the event that a person fails to pay labor insurance premiums or any other money to be collected pursuant to the provisions of this Act, the government must demand the payment by designating the payment due date.

労働保険料その他この法律の規定による徴収金を納付しない者があるときは、政府は、期限を指定して督促しなければならない。

When the government makes a demand pursuant to the provisions of the preceding paragraph, the government delivers a written demand to the person liable for the payment. In this case, the payment due date to be designated in the written demand must be the day on which 10 days or more have elapsed from the day the written demand is delivered.

前項の規定によつて督促するときは、政府は、納付義務者に対して督促状を発する。この場合において、督促状により指定すべき期限は、督促状を発する日から起算して十日以上経過した日でなければならない。

In the event that the person who has received the demand pursuant to the provisions of paragraph (1) fails to pay the labor insurance premiums or any other money to be collected pursuant to the provisions of this Act within the designated payment due date, the government imposes a disposition on the person pursuant to the same rules as those for the disposition for national tax delinquency.

第一項の規定による督促を受けた者が、その指定の期限までに、労働保険料その他この法律の規定による徴収金を納付しないときは、政府は、国税滞納処分の例によつて、これを処分する。

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