# 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 — 第三十八条 (Article 38)

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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: 第三十八条 (Article 38)（労働保険料等の申告及び納付） — address `art-38`
- 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-38
- e-Gov law ID: 347M50002000008 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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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
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They are never merged and never substituted for one another.

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### 第三十八条（労働保険料等の申告及び納付） — Declaration and Payment of Labor Insurance Premiums, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-38 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38</sup>

**第一項**  法第十五条第一項及び第二項の申告書（次項において「概算保険料申告書」という。）、法第十六条の申告書（次項において「増加概算保険料申告書」という。）並びに確定保険料申告書は、所轄都道府県労働局歳入徴収官に提出しなければならない。
<sup>art-38/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-1</sup>
The written declaration under Article 15, paragraphs (1) and (2) of the Act (referred to as the "written declaration of estimated insurance premiums" in the following paragraph), the written declaration under Article 16 of the Act (referred to as the "written declaration of increased estimated insurance premiums" in the following paragraph), and the written declaration of final insurance premiums must be submitted to the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned.
<sup>machine translation, not official</sup>

**第二項**  前項の規定による申告書の提出は、次の区分に従い、日本銀行（本店、支店、代理店及び歳入代理店をいう。以下同じ。）、年金事務所（日本年金機構法（平成十九年法律第百九号）第二十九条の年金事務所をいう。以下同じ。）、所轄労働基準監督署長又は所轄公共職業安定所長を経由して行うことができる。
<sup>art-38/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2</sup>
The submission of a written declaration under the preceding paragraph may be made, in accordance with the following categories, via the Bank of Japan (meaning its head office, branches, agencies and revenue agencies; the same applies hereinafter), a pension office (meaning a pension office under Article 29 of the Japan Pension Organization Act (Act No. 109 of 2007); the same applies hereinafter), the Director of the Labor Standards Office Concerned or the Chief of the Public Employment Security Office Concerned:
<sup>machine translation, not official</sup>

  **一**  概算保険料申告書であつて、第一条第三項第一号の一般保険料に係るもの（法第四条の二第一項の規定による届書（有期事業、労働保険事務組合に労働保険事務の処理が委託されている事業及び法第三十九条第一項に規定する事業に係るものを除く。第七十八条第二項第一号及び同項第二号において同じ。）に併せて、健康保険法施行規則（大正十五年内務省令第三十六号）第十九条第一項の規定による届書及び厚生年金保険法施行規則（昭和二十九年厚生省令第三十七号）第十三条第一項の規定による届書又は雇用保険法施行規則（昭和五十年労働省令第三号）第百四十一条第一項の規定による事業所の設置に係る届書を提出する場合に、これらの届書と同時に提出するものに限る。）　年金事務所、所轄労働基準監督署長又は所轄公共職業安定所長
  <sup>art-38/par-2/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-1</sup>
  A written declaration of estimated insurance premiums that pertains to the general insurance premiums under Article 1, paragraph (3), item (i) (limited to one that, where the notification under Article 4-2, paragraph (1) of the Act (excluding a notification pertaining to a business with a definite term, a business for which the handling of labor insurance administrative affairs is entrusted to a labor insurance administrative affairs association, or a business prescribed in Article 39, paragraph (1) of the Act; the same applies in Article 78, paragraph (2), items (i) and (ii)) is submitted together with the notification under Article 19, paragraph (1) of the Ordinance for Enforcement of the Health Insurance Act (Order of the Ministry of Home Affairs No. 36 of 1926) and the notification under Article 13, paragraph (1) of the Ordinance for Enforcement of the Employees' Pension Insurance Act (Order of the Ministry of Health and Welfare No. 37 of 1954), or the notification pertaining to the establishment of a workplace under Article 141, paragraph (1) of the Ordinance for Enforcement of the Employment Insurance Act (Order of the Ministry of Labour No. 3 of 1975), is submitted at the same time as those notifications): a pension office, the Director of the Labor Standards Office Concerned or the Chief of the Public Employment Security Office Concerned;
  <sup>machine translation, not official</sup>

  **二**  概算保険料申告書（法第二十一条の二第一項の承認を受けて労働保険料の納付を金融機関に委託して行う場合に提出するものを除く。次号、第五号及び第六号において同じ。）及び法第十九条第三項の規定により納付すべき労働保険料がある場合における確定保険料申告書（法第二十一条の二第一項の承認を受けて労働保険料の納付を金融機関に委託して行う場合に提出するものを除く。次号、第五号及び第六号において同じ。）であつて、有期事業以外の事業（労働保険事務組合に労働保険事務の処理が委託されているものを除く。次号、第四号及び第七十八条第二項において同じ。）についての第一条第三項第一号の一般保険料に係るもの（厚生年金保険法（昭和二十九年法律第百十五号）による厚生年金保険又は健康保険法（大正十一年法律第七十号）による健康保険の適用事業所（以下「社会保険適用事業所」という。）の事業主が法第十五条第一項又は法第十九条第一項の規定により六月一日から四十日以内に提出するものに限る。）　日本銀行、年金事務所又は所轄労働基準監督署長
  <sup>art-38/par-2/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-2</sup>
  A written declaration of estimated insurance premiums (excluding one submitted where the payment of labor insurance premiums is entrusted to a financial institution with the approval under Article 21-2, paragraph (1) of the Act; the same applies in the following item, item (v) and item (vi)) and a written declaration of final insurance premiums where there are labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act (excluding one submitted where the payment of labor insurance premiums is entrusted to a financial institution with the approval under Article 21-2, paragraph (1) of the Act; the same applies in the following item, item (v) and item (vi)), that pertain to the general insurance premiums under Article 1, paragraph (3), item (i) for a business other than a business with a definite term (excluding a business for which the handling of labor insurance administrative affairs is entrusted to a labor insurance administrative affairs association; the same applies in the following item, item (iv) and Article 78, paragraph (2)) (limited to those that the employer of a workplace covered by social insurance (meaning a workplace covered by employees' pension insurance under the Employees' Pension Insurance Act (Act No. 115 of 1954) or health insurance under the Health Insurance Act (Act No. 70 of 1922); hereinafter referred to as a "workplace covered by social insurance") submits within 40 days from June 1 pursuant to the provisions of Article 15, paragraph (1) or Article 19, paragraph (1) of the Act): the Bank of Japan, a pension office or the Director of the Labor Standards Office Concerned;
  <sup>machine translation, not official</sup>

  **三**  概算保険料申告書及び法第十九条第三項の規定により納付すべき労働保険料がある場合における確定保険料申告書であつて、有期事業以外の事業についての第一条第三項第二号の一般保険料に係るもの（社会保険適用事業所の事業主が法第十五条第一項又は法第十九条第一項の規定により六月一日から四十日以内に提出するものに限る。）　日本銀行又は年金事務所
  <sup>art-38/par-2/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-3</sup>
  A written declaration of estimated insurance premiums and a written declaration of final insurance premiums where there are labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, that pertain to the general insurance premiums under Article 1, paragraph (3), item (ii) for a business other than a business with a definite term (limited to those that the employer of a workplace covered by social insurance submits within 40 days from June 1 pursuant to the provisions of Article 15, paragraph (1) or Article 19, paragraph (1) of the Act): the Bank of Japan or a pension office;
  <sup>machine translation, not official</sup>

  **四**  法第十九条第三項の規定により納付すべき労働保険料がない場合における確定保険料申告書であつて、有期事業以外の事業についての第一条第三項第一号の一般保険料に係るもの（社会保険適用事業所の事業主が法第十九条第一項の規定により六月一日から四十日以内に提出するものに限る。）　年金事務所又は所轄労働基準監督署長
  <sup>art-38/par-2/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-4</sup>
  A written declaration of final insurance premiums where there are no labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, that pertains to the general insurance premiums under Article 1, paragraph (3), item (i) for a business other than a business with a definite term (limited to those that the employer of a workplace covered by social insurance submits within 40 days from June 1 pursuant to the provisions of Article 19, paragraph (1) of the Act): a pension office or the Director of the Labor Standards Office Concerned;
  <sup>machine translation, not official</sup>

  **五**  概算保険料申告書及び増加概算保険料申告書並びに法第十九条第三項の規定により納付すべき労働保険料がある場合における確定保険料申告書であつて、第一条第三項第一号の一般保険料並びに同号の第一種特別加入保険料、第二種特別加入保険料及び第三種特別加入保険料に係るもの（第二号に掲げるものを除く。）　日本銀行又は所轄労働基準監督署長
  <sup>art-38/par-2/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-5</sup>
  A written declaration of estimated insurance premiums, a written declaration of increased estimated insurance premiums, and a written declaration of final insurance premiums where there are labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, that pertain to the general insurance premiums under Article 1, paragraph (3), item (i) and the Class I special enrollment insurance premiums, Class II special enrollment insurance premiums and Class III special enrollment insurance premiums under item (i) of that paragraph (excluding those listed in item (ii)): the Bank of Japan or the Director of the Labor Standards Office Concerned;
  <sup>machine translation, not official</sup>

  **六**  概算保険料申告書及び増加概算保険料申告書並びに法第十九条第三項の規定により納付すべき労働保険料がある場合における確定保険料申告書であつて、第一条第三項第二号の一般保険料及び同号の第一種特別加入保険料に係るもの（第三号に掲げるものを除く。）　日本銀行
  <sup>art-38/par-2/item-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-6</sup>
  A written declaration of estimated insurance premiums, a written declaration of increased estimated insurance premiums, and a written declaration of final insurance premiums where there are labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, that pertain to the general insurance premiums under Article 1, paragraph (3), item (ii) and the Class I special enrollment insurance premiums under item (ii) of that paragraph (excluding those listed in item (iii)): the Bank of Japan;
  <sup>machine translation, not official</sup>

  **七**  法第十九条第三項の規定により納付すべき労働保険料がない場合における確定保険料申告書並びに法第二十一条の二第一項の承認を受けて労働保険料の納付を金融機関に委託して行う場合に提出する概算保険料申告書及び確定保険料申告書であつて、第一条第三項第一号の一般保険料並びに同号の第一種特別加入保険料、第二種特別加入保険料及び第三種特別加入保険料に係るもの（第四号に掲げるものを除く。）　所轄労働基準監督署長
  <sup>art-38/par-2/item-7 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-7</sup>
  A written declaration of final insurance premiums where there are no labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, and a written declaration of estimated insurance premiums and a written declaration of final insurance premiums submitted where the payment of labor insurance premiums is entrusted to a financial institution with the approval under Article 21-2, paragraph (1) of the Act, that pertain to the general insurance premiums under Article 1, paragraph (3), item (i) and the Class I special enrollment insurance premiums, Class II special enrollment insurance premiums and Class III special enrollment insurance premiums under item (i) of that paragraph (excluding those listed in item (iv)): the Director of the Labor Standards Office Concerned.
  <sup>machine translation, not official</sup>

**第三項**  労働保険料その他法の規定による徴収金は、次の区分に従い、日本銀行又は都道府県労働局労働保険特別会計収入官吏（以下「都道府県労働局収入官吏」という。）若しくは労働基準監督署労働保険特別会計収入官吏（以下「労働基準監督署収入官吏」という。）に納付しなければならない。
<sup>art-38/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-3</sup>
Labor insurance premiums and other amounts to be collected pursuant to the provisions of the Act must be paid, in accordance with the following categories, to the Bank of Japan, the Cash Receiving Officer of the Labor Insurance Special Account of the Prefectural Labor Bureau (hereinafter referred to as the "Prefectural Labor Bureau Cash Receiving Officer") or the Cash Receiving Officer of the Labor Insurance Special Account of the Labor Standards Office (hereinafter referred to as the "Labor Standards Office Cash Receiving Officer"):
<sup>machine translation, not official</sup>

  **一**  第一条第三項第一号の一般保険料、同号の第一種特別加入保険料、第二種特別加入保険料及び第三種特別加入保険料並びにこれらに係る徴収金　日本銀行又は都道府県労働局収入官吏若しくは労働基準監督署収入官吏
  <sup>art-38/par-3/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-3/item-1</sup>
  The general insurance premiums under Article 1, paragraph (3), item (i), the Class I special enrollment insurance premiums, Class II special enrollment insurance premiums and Class III special enrollment insurance premiums under item (i) of that paragraph, and the amounts to be collected pertaining to them: the Bank of Japan, the Prefectural Labor Bureau Cash Receiving Officer or the Labor Standards Office Cash Receiving Officer;
  <sup>machine translation, not official</sup>

  **二**  第一条第三項第二号の一般保険料、同号の第一種特別加入保険料及び特例納付保険料並びにこれらに係る徴収金並びに印紙保険料に係る徴収金　日本銀行又は都道府県労働局収入官吏
  <sup>art-38/par-3/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-3/item-2</sup>
  The general insurance premiums under Article 1, paragraph (3), item (ii), the Class I special enrollment insurance premiums under item (ii) of that paragraph, and the special payment insurance premiums, and the amounts to be collected pertaining to them, and the amounts to be collected pertaining to stamp insurance premiums: the Bank of Japan or the Prefectural Labor Bureau Cash Receiving Officer.
  <sup>machine translation, not official</sup>

**第四項**  労働保険料（印紙保険料を除く。）その他法の規定による徴収金の納付は、納入告知書に係るものを除き納付書によつて行なわなければならない。
<sup>art-38/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-4</sup>
The payment of labor insurance premiums (excluding stamp insurance premiums) and other amounts to be collected pursuant to the provisions of the Act must be made by payment slip, except for those pertaining to a payment notice.
<sup>machine translation, not official</sup>

**第五項**  法第二十条第四項、法第二十一条第三項及び法第二十五条第三項において準用する法第十七条第二項並びに法第十九条第四項、法第二十五条第一項及び法第二十六条第四項の規定による通知は、所轄都道府県労働局歳入徴収官が納入告知書によつて行わなければならない。
<sup>art-38/par-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-5</sup>
The notices under Article 17, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 20, paragraph (4), Article 21, paragraph (3) and Article 25, paragraph (3) of the Act, and the notices under Article 19, paragraph (4), Article 25, paragraph (1) and Article 26, paragraph (4) of the Act, must be given by the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned by means of a payment notice.
<sup>machine translation, not official</sup>

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## Cites
- art-38/par-1: 法第十五条第一項 → 労働保険の保険料の徴収等に関する法律 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-15/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-1: 第二項 → 労働保険の保険料の徴収等に関する法律 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-15/par-2 (e-Gov law ID 344AC0000000084)
- art-38/par-1: 次項 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2
- art-38/par-1: 法第十六条 → 労働保険の保険料の徴収等に関する法律 第十六条 (Article 16), art-16 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-16 (e-Gov law ID 344AC0000000084)
- art-38/par-2: 前項 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-1
- art-38/par-2: 日本年金機構法（平成十九年法律第百九号）第二十九条 → e-Gov law 419AC0000000109, 第二十九条 (Article 29), art-29 — not held in this collection
- art-38/par-2/item-1: 法第四条の二第一項 → 労働保険の保険料の徴収等に関する法律 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-4-2/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-1: 法第三十九条第一項 → 労働保険の保険料の徴収等に関する法律 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-39/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-1: 第七十八条第二項第一号 → 労働保険の保険料の徴収等に関する法律施行規則 第七十八条第二項第一号 (Article 78, paragraph (2), item (i)), art-78/par-2/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-78/par-2/item-1
- art-38/par-2/item-1: 同項第二号 → 労働保険の保険料の徴収等に関する法律施行規則 第七十八条第二項第二号 (Article 78, paragraph (2), item (ii)), art-78/par-2/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-78/par-2/item-2
- art-38/par-2/item-2: 法第二十一条の二第一項 → 労働保険の保険料の徴収等に関する法律 第二十一条の二第一項 (Article 21-2, paragraph (1)), art-21-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-21-2/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-2: 次号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第三号 (Article 38, paragraph (2), item (iii)), art-38/par-2/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-3
- art-38/par-2/item-2: 第五号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第五号 (Article 38, paragraph (2), item (v)), art-38/par-2/item-5 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-5
- art-38/par-2/item-2: 第六号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第六号 (Article 38, paragraph (2), item (vi)), art-38/par-2/item-6 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-6
- art-38/par-2/item-2: 法第十九条第三項 → 労働保険の保険料の徴収等に関する法律 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-2: 第四号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第四号 (Article 38, paragraph (2), item (iv)), art-38/par-2/item-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-4
- art-38/par-2/item-2: 第七十八条第二項 → 労働保険の保険料の徴収等に関する法律施行規則 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-78/par-2
- art-38/par-2/item-2: 法第十五条第一項 → 労働保険の保険料の徴収等に関する法律 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-15/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-2: 法第十九条第一項 → 労働保険の保険料の徴収等に関する法律 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-3: 法第十九条第三項 → 労働保険の保険料の徴収等に関する法律 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-3: 法第十五条第一項 → 労働保険の保険料の徴収等に関する法律 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-15/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-3: 法第十九条第一項 → 労働保険の保険料の徴収等に関する法律 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-4: 法第十九条第三項 → 労働保険の保険料の徴収等に関する法律 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-4: 法第十九条第一項 → 労働保険の保険料の徴収等に関する法律 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-5: 法第十九条第三項 → 労働保険の保険料の徴収等に関する法律 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-5: 第二号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第二号 (Article 38, paragraph (2), item (ii)), art-38/par-2/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-2
- art-38/par-2/item-6: 法第十九条第三項 → 労働保険の保険料の徴収等に関する法律 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-6: 第三号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第三号 (Article 38, paragraph (2), item (iii)), art-38/par-2/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-3
- art-38/par-2/item-7: 法第十九条第三項 → 労働保険の保険料の徴収等に関する法律 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-7: 法第二十一条の二第一項 → 労働保険の保険料の徴収等に関する法律 第二十一条の二第一項 (Article 21-2, paragraph (1)), art-21-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-21-2/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-7: 第四号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第四号 (Article 38, paragraph (2), item (iv)), art-38/par-2/item-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-4
- art-38/par-5: 法第二十条第四項 → 労働保険の保険料の徴収等に関する法律 第二十条第四項 (Article 20, paragraph (4)), art-20/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-20/par-4 (e-Gov law ID 344AC0000000084)
- art-38/par-5: 法第二十一条第三項 → 労働保険の保険料の徴収等に関する法律 第二十一条第三項 (Article 21, paragraph (3)), art-21/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-21/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-5: 法第二十五条第三項 → 労働保険の保険料の徴収等に関する法律 第二十五条第三項 (Article 25, paragraph (3)), art-25/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-25/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-5: 法第十七条第二項 → 労働保険の保険料の徴収等に関する法律 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-17/par-2 (e-Gov law ID 344AC0000000084)
- art-38/par-5: 法第十九条第四項 → 労働保険の保険料の徴収等に関する法律 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-4 (e-Gov law ID 344AC0000000084)
- art-38/par-5: 法第二十五条第一項 → 労働保険の保険料の徴収等に関する法律 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-25/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-5: 法第二十六条第四項 → 労働保険の保険料の徴収等に関する法律 第二十六条第四項 (Article 26, paragraph (4)), art-26/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-26/par-4 (e-Gov law ID 344AC0000000084)

## Cited by

9 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 第三十六条第一項（労働保険料の還付） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-1
- 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第一項（労働保険料等の申告及び納付） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-1
- 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項（労働保険料等の申告及び納付） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2
- 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第二号（労働保険料等の申告及び納付） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-2
- 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第五号（労働保険料等の申告及び納付） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-5
- 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第六号（労働保険料等の申告及び納付） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-6
- 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第七号（労働保険料等の申告及び納付） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-7
- 労働保険の保険料の徴収等に関する法律施行規則 第七十八条第一項（申請書の提出等の経由） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-78/par-1
- 労働保険の保険料の徴収等に関する法律施行規則 附則第二項 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-4/par-2

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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-20261106T133737-009, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-009, 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