# 労働保険の保険料の徴収等に関する法律 / Act on the Collection, etc. of Insurance Premiums of Labor Insurance — 第二十五条 (Article 25) - Law: 労働保険の保険料の徴収等に関する法律 (Act on the Collection, etc. of Insurance Premiums of Labor Insurance), 昭和四十四年法律第八十四号 - English title "Act on the Collection, etc. of Insurance Premiums of Labor Insurance": Ministry of Justice translation - Kind: Act — 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: 第二十五条 (Article 25)（印紙保険料の決定及び追徴金） — address `art-25` - Text in force since: 2025-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/labor-insurance-premium-collection-act/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/344AC0000000084/art-25 - Every provision below carries its address and both URLs 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. --- ### 第二十五条（印紙保険料の決定及び追徴金） — (Determination of Stamp Insurance Premiums and Supplementary Charges) caption: Ministry of Justice translation — Japanese Law Translation Database System art-25 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-25 · https://japanlaw.org/l/344AC0000000084/art-25 **第一項** 事業主が印紙保険料の納付を怠つた場合には、政府は、その納付すべき印紙保険料の額を決定し、これを事業主に通知する。 art-25/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-25/par-1 · https://japanlaw.org/l/344AC0000000084/art-25/par-1 If the business operator fails to pay the stamp insurance premiums, the government decides the stamp insurance premiums payable by the business operator and give notice thereof to the business operator. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 事業主が、正当な理由がないと認められるにもかかわらず、印紙保険料の納付を怠つたときは、政府は、厚生労働省令で定めるところにより、前項の規定により決定された印紙保険料の額（その額に千円未満の端数があるときは、その端数は、切り捨てる。）の百分の二十五に相当する額の追徴金を徴収する。ただし、納付を怠つた印紙保険料の額が千円未満であるときは、この限りでない。 art-25/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-25/par-2 · https://japanlaw.org/l/344AC0000000084/art-25/par-2 If the business operator fails to pay the stamp insurance premiums despite the fact that no legitimate grounds are found, the government collects the surcharges pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, in the amount corresponding to twenty five one-hundredth (25/100) of the amount of the stamp insurance premiums decided pursuant to the provisions of the preceding paragraph (if the amount includes a fraction less than one thousand yen, the fraction is rounded down); provided, however, that this does not apply to the cases where the amount of the stamp insurance premiums that the business operator has failed to pay is less than one thousand yen. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第十七条第二項の規定は、前項の規定により追徴金を徴収する場合について準用する。 art-25/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-25/par-3 · https://japanlaw.org/l/344AC0000000084/art-25/par-3 The provisions of Article 17, paragraph (2) apply mutatis mutandis to the cases where the surcharges are collected pursuant to the provisions of the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-25/par-2: 前項 → 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 · https://japanlaw.org/l/344AC0000000084/art-25/par-1 - art-25/par-3: 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 · https://japanlaw.org/l/344AC0000000084/art-17/par-2 - art-25/par-3: 前項 → 労働保険の保険料の徴収等に関する法律 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-25/par-2 · https://japanlaw.org/l/344AC0000000084/art-25/par-2 ## 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 第二十三条第一項（印紙保険料の納付） — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-1 · https://japanlaw.org/l/344AC0000000084/art-23/par-1 - 労働保険の保険料の徴収等に関する法律 第二十五条第二項（印紙保険料の決定及び追徴金） — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-25/par-2 · https://japanlaw.org/l/344AC0000000084/art-25/par-2 - 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（印紙保険料の決定及び追徴金） — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-25/par-3 · https://japanlaw.org/l/344AC0000000084/art-25/par-3 --- ## Sources - 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 — the text in force from 2025-10-01 (https://laws.e-gov.go.jp/law/344AC0000000084/20251001_506AC0000000026), retrieved 2026-10-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on the Collection, etc. of Insurance Premiums of Labor Insurance — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3815/tb), retrieved 2026-10-18 - This site's parser, version 201 — 労働保険の保険料の徴収等に関する法律 — structure, counts, cross-references and defined terms, computed 2026-10-18