An employer who makes delayed payment of the estimated insurance premium pursuant to the provisions of the preceding three Articles may, if the employer has applied for the delayed payment prescribed in Article 18 of the Act when submitting the written declaration under Article 16 of the Act, pay the amount of increase in the estimated insurance premium to be paid pursuant to Article 16 of the Act (hereinafter referred to as the "increased estimated insurance premium"), for the period on or after the day on which the prospective amount of the basic amount for calculating insurance premiums increased, divided into the periods under Article 27, paragraph (1) or Article 28, paragraph (1).
An employer who makes delayed payment pursuant to the preceding paragraph must pay the amount obtained by dividing the amount of the increased estimated insurance premium by the number of periods pertaining to the delayed payment as the increased estimated insurance premium for each period, by the following due dates, respectively: for the increased estimated insurance premium for the period that includes the day on which the prospective amount of the basic amount for calculating insurance premiums increased (hereinafter in this Article referred to as the "first period"), within 30 days counting from the day following that day; for the increased estimated insurance premium for the period from April 1 to July 31, March 31; for the increased estimated insurance premium for the period from August 1 to November 30, October 31 (for the increased estimated insurance premium pertaining to an employer of a business other than a business with a definite term for which the handling of labor insurance administrative affairs has been entrusted to a labor insurance administrative affairs association (hereinafter in this paragraph referred to as the "increased estimated insurance premium for an entrusted business"), November 14); and for the increased estimated insurance premium for the period from December 1 to March 31 of the following year, January 31 of the following year (for the increased estimated insurance premium for an entrusted business, February 14 of the following year).
前項の規定により延納をする事業主は、その増加概算保険料の額をその延納に係る期の数で除して得た額を各期分の増加概算保険料として、保険料算定基礎額の見込額が増加した日の属する期（以下この条において「最初の期」という。）分の増加概算保険料をその日の翌日から起算して三十日以内に、四月一日から七月三十一日までの期分の増加概算保険料を三月三十一日までに、八月一日から十一月三十日までの期分の増加概算保険料を十月三十一日（有期事業以外の事業であつて当該事業に係る労働保険事務の処理が労働保険事務組合に委託されているものについての事業主に係る増加概算保険料（以下この項において「委託に係る増加概算保険料」という。）については十一月十四日）までに、十二月一日から翌年三月三十一日までの期分の増加概算保険料を翌年一月三十一日（委託に係る増加概算保険料については翌年二月十四日）までに、それぞれ納付しなければならない。
An employer of a business for which the prospective amount of the basic amount for calculating insurance premiums increased in the middle of a period under Article 27, paragraph (1) or Article 28, paragraph (1), who makes delayed payment of the increased estimated insurance premium pursuant to paragraph (1), is to, where the due date for payment of the increased estimated insurance premium for the period following the first period under the preceding paragraph falls before the due date for payment of the increased estimated insurance premium for the first period, notwithstanding that paragraph, pay the increased estimated insurance premium for the following period together with the increased estimated insurance premium for the first period by the due date for payment of the increased estimated insurance premium for the first period.
Read this with the articles around it
labor insurance administrative affairsmachine translation
「労働保険事務」
The payment of labor insurance premiums (労働保険料) and the other labor insurance (労働保険) matters an employer has to handle, other than those concerning stamp insurance premiums (印紙保険料), which a labor insurance administrative affairs association (労働保険事務組合) can handle for the employers who entrust them to it under Article 33, paragraph (1) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance.
Short name set inArticle 1, paragraph (3), item (i)
business with a definite termmachine translation
「有期事業」
A business that is planned to last for a set period.
Short name set inArticle 4, paragraph (1), item (v)
estimated insurance premiummachine translation
「概算保険料」
In Chapter 3, the labor insurance premiums (労働保険料) an employer pays in advance for an insurance year (保険年度) on the expected amounts under Article 15, paragraph (1) or (2) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance, or the premiums the government fixes under paragraph (3) of that Article where the employer files no declaration or one with errors.
Defined inArticle 11, paragraph (1), item (i)· applies only in this chapter
basic amount for calculating insurance premiumsmachine translation
「保険料算定基礎額」
The amount a labor insurance premium (労働保険料) is worked out from: the total wages (賃金総額) under Article 11, paragraph (1) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance, or the total of the amounts a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets under Article 13, Article 14, paragraph (1) or Article 14-2, paragraph (1) of that Act for the special enrollment insurance premiums (特別加入保険料), rounded down to the nearest 1,000 yen.
Defined inArticle 11, paragraph (1), item (ii)· applies only in this chapter
increased estimated insurance premiummachine translation
「増加概算保険料」
The increase in estimated insurance premiums (概算保険料) an employer must pay under Article 16 of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance when the expected amount the premiums are based on rises, which an employer paying in installments (延納) may pay in installments too.
Short name set inArticle 30, paragraph (1)
increased estimated insurance premium for an entrusted businessmachine translation
「委託に係る増加概算保険料」
In Article 30, paragraph (2), the increased estimated insurance premiums (増加概算保険料) of the employer of a business other than one with a definite term (有期事業) whose labor insurance administrative affairs (労働保険事務) are entrusted to a labor insurance administrative affairs association (労働保険事務組合); their installments fall due later, on 14 November and 14 February.
Short name set inArticle 30, paragraph (2)· applies only in this paragraph
first periodmachine translation
「最初の期」
In Article 30, the installment period (期) that includes the day the expected amount the premiums are based on (保険料算定基礎額) rose; its installment of increased estimated insurance premiums (増加概算保険料) is due within 30 days from the following day.
Short name set inArticle 30, paragraph (2)· applies only in this article