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Article 38-5Due Date for Payment by Account Transfer

第三十八条の五(口座振替による納付に係る納付期日)

The date specified by Order of the Ministry of Health, Labour and Welfare under Article 21-2, paragraph (2) of the Act is the first business day after the lapse of two business days from the day on which the payment slip or electronic or magnetic record sent pursuant to the provisions of Article 38-3 reaches the financial institution under Article 21-2, paragraph (1) of the Act (or, where the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned finds that payment cannot be made by that day due to a disaster or other unavoidable reason, the day that the officer approves).

法第二十一条の二第二項の厚生労働省令で定める日は、第三十八条の三の規定により送付された納付書又は電磁的記録が、法第二十一条の二第一項の金融機関に到達した日から二取引日を経過した最初の取引日(災害その他やむを得ない理由によりその日までに納付することができないと所轄都道府県労働局歳入徴収官が認める場合には、その承認する日)とする。

The business day prescribed in the preceding paragraph means a day other than a holiday of a financial institution.

前項に規定する取引日とは、金融機関の休日以外の日をいう。

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