第五条（増加概算保険料の延納の方法に関する暫定措置）
Supplementary Provisions, Article 5Temporary Measures concerning the Method of Delayed Payment of Increased Estimated Insurance Premiums
The provisions of Article 30 apply mutatis mutandis to the delayed payment prescribed in Article 18 of the Act pertaining to the amount of increase in the labor insurance premiums to be paid pursuant to Article 16 of the Act as applied mutatis mutandis pursuant to Article 5 of the Supplementary Provisions of the Act, in which case the phrase "the written declaration under Article 16 of the Act" in Article 30, paragraph (1) is deemed to be replaced with "the written declaration under Article 16 of the Act as applied mutatis mutandis pursuant to Article 5 of the Supplementary Provisions of the Act", the phrase "pursuant to Article 16 of the Act" with "pursuant to Article 16 of the Act as applied mutatis mutandis pursuant to Article 5 of the Supplementary Provisions of the Act", the phrase "the day on which the prospective amount of the basic amount for calculating insurance premiums increased" with "the day on which the general insurance premium rate was changed", the phrase "the day on which the prospective amount of the basic amount for calculating insurance premiums increased" in paragraph (2) of that Article with "the day on which the general insurance premium rate was changed", and the phrase "the prospective amount of the basic amount for calculating insurance premiums increased" in paragraph (3) of that Article with "the general insurance premium rate was changed".
第三十条の規定は、法附則第五条において準用する法第十六条の規定により納付すべき労働保険料の増加額に係る法第十八条に規定する延納について準用する。この場合において、第三十条第一項中「法第十六条の申告書」とあるのは「法附則第五条において準用する法第十六条の申告書」と、「法第十六条の規定」とあるのは「法附則第五条において準用する法第十六条の規定」と、「保険料算定基礎額の見込額が増加した日」とあるのは「一般保険料率が変更した日」と、同条第二項中「保険料算定基礎額の見込額が増加した日」とあるのは「一般保険料率が変更した日」と、同条第三項中「保険料算定基礎額の見込額が増加した事業」とあるのは「一般保険料率が変更した事業」と読み替えるものとする。