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Article 29Method of Delayed Payment of Estimated Insurance Premiums Determined by the Government

第二十九条(政府が決定した概算保険料の延納の方法)

The provisions of the preceding two Articles apply mutatis mutandis to the delayed payment prescribed in Article 18 of the Act pertaining to the estimated insurance premium to be paid pursuant to Article 15, paragraph (4) of the Act, in which case the phrase "Article 15, paragraph (1) of the Act" in Article 27, paragraph (1) is deemed to be replaced with "Article 15, paragraph (4) of the Act", the phrase "when submitting the written declaration under that paragraph" with "when paying the estimated insurance premium in question", the phrase "within 40 days counting from June 1 of the insurance year (for the estimated insurance premium for the first period for a business for which the insurance relation was established from April 1 through September 30 in the insurance year in question, within 50 days counting from the day following the day of establishment of the insurance relation)" in paragraph (2) of that Article with "within 15 days counting from the day following the day on which notice was received under Article 15, paragraph (3) of the Act", the phrase "Article 15, paragraph (2) of the Act" in paragraph (1) of the preceding Article with "Article 15, paragraph (4) of the Act", the phrase "when submitting the written declaration under that paragraph" with "when paying the estimated insurance premium in question", and the phrase "within 20 days counting from the day following the day of establishment of the insurance relation" in paragraph (2) of that Article with "within 15 days counting from the day following the day on which notice was received under Article 15, paragraph (3) of the Act".

前二条の規定は、法第十五条第四項の規定により納付すべき概算保険料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、第二十七条第一項中「法第十五条第一項」とあるのは「法第十五条第四項」と、「同項の申告書を提出する際」とあるのは「当該概算保険料を納付する際」と、同条第二項中「その保険年度の六月一日から起算して四十日以内(当該保険年度において四月一日から九月三十日までに保険関係が成立したものについての最初の期分の概算保険料は、保険関係成立の日の翌日から起算して五十日以内)」とあるのは「法第十五条第三項の規定による通知を受けた日の翌日から起算して十五日以内」と、前条第一項中「法第十五条第二項」とあるのは「法第十五条第四項」と、「同項の申告書を提出する際」とあるのは「当該概算保険料を納付する際」と、同条第二項中「保険関係成立の日の翌日から起算して二十日以内」とあるのは「法第十五条第三項の規定による通知を受けた日の翌日から起算して十五日以内」と読み替えるものとする。

An employer who makes delayed payment pursuant to the preceding paragraph is to, for any estimated insurance premium for a period other than the first period for which the due date for payment under Article 27, paragraph (2) or Article 28, paragraph (2), as applied mutatis mutandis pursuant to paragraph (1), falls before the due date for payment of the estimated insurance premium for the first period, notwithstanding those provisions, pay it together with the estimated insurance premium for the first period by the due date for payment of the estimated insurance premium for the first period.

前項の規定により延納をする事業主は、最初の期分以外の各期分の概算保険料のうち、同項の規定により準用される第二十七条第二項又は前条第二項の規定による納期限が最初の期分の概算保険料の納期限よりさきに到来することとなるものについては、これらの規定にかかわらず、最初の期分の概算保険料の納期限までに、最初の期分の概算保険料とともに納付するものとする。

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