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Article 21-2Payment through Account Transfer

第二十一条の二(口座振替による納付等)

If the business operator requests to entrust the payment of the labor insurance premiums other than the stamp insurance premiums made by means of the repayment of deposit and using the repaid money (hereinafter merely referred to as the "labor insurance premiums" in this Article) (limited to those specified by Order of the Ministry of Health, Labour and Welfare), to a financial institution at which the business operator has its deposit account, the government may approve the request only if the payment is deemed certain and the approval of the request is found to be advantageous for the collection of labor insurance premiums.

政府は、事業主から、預金又は貯金の払出しとその払い出した金銭による印紙保険料以外の労働保険料(以下この条において単に「労働保険料」という。)の納付(厚生労働省令で定めるものに限る。)をその預金口座又は貯金口座のある金融機関に委託して行うことを希望する旨の申出があつた場合には、その納付が確実と認められ、かつ、その申出を承認することが労働保険料の徴収上有利と認められるときに限り、その申出を承認することができる。

If the payment due date of the labor insurance premiums pertaining to the employer that has obtained the approval set forth in the preceding paragraph comes concurrently with the submission due date of the written declaration required to be attached to the payment pursuant to the provisions of this Chapter, and the labor insurance premiums are paid on or before the day specified by Order of the Ministry of Health, Labour and Welfare, the provisions of Article 27 and Article 28 apply, even if the payment is made after the payment due date, by deeming that the payment has been made within the payment due date.

前項の承認を受けた事業主に係る労働保険料のうち、この章の規定によりその納付に際し添えることとされている申告書の提出期限とその納期限とが同時に到来するものが厚生労働省令で定める日までに納付された場合には、その納付の日が納期限後であるときにおいても、その納付は、納期限においてされたものとみなして、第二十七条及び第二十八条の規定を適用する。

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