Supplementary Provisions, Article 4
第四条
The provisions of Article 15, paragraph (1) of the New Collection Act apply to the payment due date of the labor insurance premiums pertaining to the businesses in respect of which the insurance relation has been established prior to April 1, 1997 (including the businesses which have obtained the approval set forth in Article 28, paragraph (1) or Article 30, paragraph (1) of the Industrial Accident Compensation Insurance Act) payable pursuant to the provisions of Article 15, paragraph (1) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Old Collection Act" in the following paragraph) the payment due date of which pursuant to the same paragraph has not come as of the day preceding the same date.
平成九年四月一日前に保険関係が成立した事業（労働者災害補償保険法第二十八条第一項又は第三十条第一項の承認があった事業を含む。）に係る第二条の規定による改正前の労働保険の保険料の徴収等に関する法律（次項において「旧徴収法」という。）第十五条第一項の規定により納付すべき労働保険料であって、同日の前日までに同項の規定による納付の期限が到来していないものの納付の期限については、新徴収法第十五条第一項の規定を適用する。
The provisions of Article 19, paragraphs (1) through (3) of the New Collection Act apply to the submission due date of the written declaration pertaining to the businesses in respect of which the insurance relation has been extinct prior to April 1, 1997 (including the businesses for which the approval set forth in Article 28, paragraph (1) or Article 30, paragraph (1) of the Industrial Accident Compensation Insurance Act has been revoked) to be submitted pursuant to the provisions of Article 19, paragraph (1) or (2) of the Old Collection Act the submission due date of which pursuant to paragraph (1) or (2) of the same Article has not come as of the day preceding the same date, and to the payment due date of the labor insurance premiums payable pursuant to the provisions of paragraph (3) of the same Article, the payment due date of which pursuant to the same paragraph has not come as of the day preceding day 1 of the same month.
平成九年四月一日前に保険関係が消滅した事業（労働者災害補償保険法第二十八条第一項又は第三十条第一項の承認が取り消された事業を含む。）に係る旧徴収法第十九条第一項又は第二項の規定により提出すべき申告書であって、同日の前日までに同条第一項又は第二項の規定による提出の期限が到来していないものの提出の期限及び同条第三項の規定により納付すべき労働保険料であって、同月一日の前日までに同項の規定による納付の期限が到来していないものの納付の期限については、新徴収法第十九条第一項から第三項までの規定を適用する。