# 労働保険の保険料の徴収等に関する法律施行規則 / Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance — 第二十六条 (Article 26)

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- Law: 労働保険の保険料の徴収等に関する法律施行規則 (Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance), 昭和四十七年労働省令第八号
- English title "Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance": claude-opus-5-5
- Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二十六条 (Article 26)（概算保険料の追加徴収） — address `art-26`
- Text in force since: 2026-05-21
- URL (the page that opens at this provision): https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-26
- e-Gov law ID: 347M50002000008 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二十六条（概算保険料の追加徴収） — Additional Collection of Estimated Insurance Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-26 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-26</sup>

**第一項**  所轄都道府県労働局歳入徴収官は、法第十七条第一項の規定に基づき、労働保険料を追加徴収しようとする場合には、通知を発する日から起算して三十日を経過した日をその納期限と定め、事業主に、次に掲げる事項を通知しなければならない。
<sup>art-26/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-26/par-1</sup>
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:
<sup>machine translation, not official</sup>

  **一**  一般保険料率、第一種特別加入保険料率、第二種特別加入保険料率又は第三種特別加入保険料率の引上げによる労働保険料の増加額及びその算定の基礎となる事項
  <sup>art-26/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-26/par-1/item-1</sup>
  the amount of increase in labor insurance premiums due to the raising of 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, and the matters forming the basis of its calculation; and
  <sup>machine translation, not official</sup>

  **二**  納期限
  <sup>art-26/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-26/par-1/item-2</sup>
  the due date for payment.
  <sup>machine translation, not official</sup>

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## Cites
- art-26/par-1: 法第十七条第一項 → 労働保険の保険料の徴収等に関する法律 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-17/par-1 (e-Gov law ID 344AC0000000084)

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 労働保険の保険料の徴収等に関する法律施行規則 第三十五条第四項（確定保険料の特例） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-35/par-4
- 労働保険の保険料の徴収等に関する法律施行規則 附則第六条第一項（概算保険料の追加徴収に関する特例） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-6/par-1
- 労働保険の保険料の徴収等に関する法律施行規則 附則第三条第五項（第二条の規定の施行に伴う経過措置） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3559-32/art-3/par-5

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-06
- e-Gov 法令検索, Digital Agency (デジタル庁) — 労働保険の保険料の徴収等に関する法律施行規則 — the text in force from 2026-05-21 (https://laws.e-gov.go.jp/law/347M50002000008/20260521_508M60000100088), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-007, translated 2026-11-07
- This site's parser, version 227 — 労働保険の保険料の徴収等に関する法律施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06
