①The requirements specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 16 of the Act are that the prospective amount of the basic amount for calculating insurance premiums after the increase exceeds 200/100 of the prospective amount of the basic amount for calculating insurance premiums before the increase, and that the difference between the amount of the estimated insurance premium calculated on the basis of the prospective amount of the basic amount for calculating insurance premiums after the increase and the amount of the estimated insurance premium already paid is 130,000 yen or more.

②The matters specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 16 of the Act are as follows:

③The submission of the written declaration under Article 16 of the Act (excluding that pertaining to a business for which the handling of labor insurance administrative affairs has been entrusted to a labor insurance administrative affairs association) (excluding the submission of a written declaration made where the prospective amount of total wages prescribed in Article 15, paragraph (2) of the Act has increased) is, for a specified corporation, to be made using an electronic data processing system (meaning an electronic data processing system that connects, by telecommunications line, the computers used by the Prefectural Labor Bureau or the Labor Standards Office (including input and output devices; the same applies hereinafter in this paragraph) with the computers used by the specified corporation; the same applies hereinafter in this paragraph and Article 33, paragraph (2)); provided, however, that this does not apply where it is found difficult to use the electronic data processing system due to a failure of the telecommunications line, a disaster or any other reason, and where it is found possible to submit the written declaration without using the electronic data processing system.

When the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned intends to additionally collect labor insurance premiums pursuant to Article 17, paragraph (1) of the Act, the Officer must fix the due date for payment as the day on which 30 days have elapsed counting from the day of giving the notice, and notify the employer of the following matters:

①An employer of a business other than a business with a definite term for which the amount of the estimated insurance premium to be paid pursuant to Article 15, paragraph (1) of the Act is 400,000 yen (200,000 yen for a business for which only the insurance relation pertaining to industrial accident insurance or only the insurance relation pertaining to employment insurance has been established) or more, or for which the handling of labor insurance administrative affairs pertaining to the business has been entrusted to a labor insurance administrative affairs association (excluding a business for which the insurance relation was established on or after October 1 in the insurance year in question), may, if the employer has applied for the delayed payment prescribed in Article 18 of the Act when submitting the written declaration under that paragraph, pay the estimated insurance premium divided into the periods from April 1 to July 31, from August 1 to November 30, and from December 1 to March 31 of the following year (for a business for which the insurance relation was established from April 1 through May 31 in the insurance year in question, the first period is from the day of establishment of the insurance relation to July 31, and for a business for which the insurance relation was established from June 1 through September 30, the first period is from the day of establishment of the insurance relation to November 30).

②An employer who makes delayed payment pursuant to the preceding paragraph must pay the amount obtained by dividing the amount of the estimated insurance premium by the number of periods as the estimated insurance premium for each period, by the following due dates, respectively: for the estimated insurance premium for the first period, 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); for the estimated insurance premium for the period from August 1 to November 30, October 31 (for the estimated insurance premium pertaining to an employer of a business 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 "estimated insurance premium for an entrusted business"), November 14); and for the estimated insurance premium for the period from December 1 to March 31 of the following year, January 31 of the following year (for the estimated insurance premium for an entrusted business, February 14 of the following year).

①An employer of a business with a definite term for which the amount of the estimated insurance premium to be paid pursuant to Article 15, paragraph (2) of the Act is 750,000 yen or more, or for which the handling of labor insurance administrative affairs pertaining to the business has been entrusted to a labor insurance administrative affairs association (excluding a business whose entire period is six months or less), may, if the employer has applied for the delayed payment prescribed in Article 18 of the Act when submitting the written declaration under that paragraph, pay the estimated insurance premium, throughout the entire period of the business, divided into the periods of each year from April 1 to July 31, from August 1 to November 30, and from December 1 to March 31 of the following year (for a business for which the insurance relation was established in the middle of a period, where the period from the day of establishment of the insurance relation to the last day of the period that includes that day exceeds two months, the first period is from the day of establishment of the insurance relation to the last day of the period that includes that day, and where that period is two months or less, the first period is from the day of establishment of the insurance relation to the last day of the period following the period that includes that day).

②An employer who makes delayed payment pursuant to the preceding paragraph must pay the amount obtained by dividing the amount of the estimated insurance premium by the number of periods as the estimated insurance premium for each period, by the following due dates, respectively: for the estimated insurance premium for the first period, within 20 days counting from the day following the day of establishment of the insurance relation; for the estimated insurance premium for the period from April 1 to July 31, March 31; for the estimated insurance premium for the period from August 1 to November 30, October 31; and for the estimated insurance premium for the period from December 1 to March 31 of the following year, January 31 of the following year.

①The 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".

②An 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.

①An 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).

②An 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).

③An 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.

The provisions of the preceding Article apply mutatis mutandis to the delayed payment prescribed in Article 18 of the Act pertaining to the amount of increase in the labor insurance premiums to be paid pursuant to Article 17 of the Act, in which case the phrase "when submitting the written declaration under Article 16 of the Act" in paragraph (1) of the preceding Article is deemed to be replaced with "by the time limit designated by the notice under Article 17, paragraph (2) of the Act", the phrase "pursuant to Article 16 of the Act" with "pursuant to Article 17 of the Act", the phrase "the day on which the prospective amount of the basic amount for calculating insurance premiums increased" with "the day on which the general insurance premium rate, the Class I special enrollment insurance premium rate, the Class II special enrollment insurance premium rate or the Class III special enrollment insurance premium rate was raised", the phrase "the day on which the prospective amount of the basic amount for calculating insurance premiums increased" in paragraph (2) of that Article with "the day on which the general insurance premium rate, the Class I special enrollment insurance premium rate, the Class II special enrollment insurance premium rate or the Class III special enrollment insurance premium rate was raised", the phrase "within 30 days counting from the day following that day" with "by the time limit designated by the notice under Article 17, paragraph (2) of the Act", and the phrase "a business for which the prospective amount of the basic amount for calculating insurance premiums increased" in paragraph (3) of that Article with "a business for which the insurance premium rate was raised".

When the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned finds that there are unavoidable reasons, the Officer may, notwithstanding the provisions of Articles 27 through the preceding Article, allow delayed payment of the labor insurance premiums to be paid pursuant to Articles 15, 16 and 17 of the Act, within the insurance year in question (for a business with a definite term, the period of the business), by a method different from the methods under Articles 27 through the preceding Article.

①The matters specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 19, paragraphs (1) and (2) of the Act are as follows:

②The submission of the written declaration under Article 19, paragraph (1) of the Act (excluding that pertaining to a business for which the handling of labor insurance administrative affairs has been entrusted to a labor insurance administrative affairs association) is, for a specified corporation, to be made using an electronic data processing system; provided, however, that this does not apply where it is found difficult to use the electronic data processing system due to a failure of the telecommunications line, a disaster or any other reason, and where it is found possible to submit the written declaration without using the electronic data processing system.