# 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 — 第二十七条 (Article 27) - 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: 第二十七条 (Article 27)（督促及び滞納処分） — address `art-27` - 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-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/344AC0000000084/art-27 - 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. --- ### 第二十七条（督促及び滞納処分） — (Demand and Disposition for Delinquency) caption: Ministry of Justice translation — Japanese Law Translation Database System art-27 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-27 · https://japanlaw.org/l/344AC0000000084/art-27 **第一項** 労働保険料その他この法律の規定による徴収金を納付しない者があるときは、政府は、期限を指定して督促しなければならない。 art-27/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-27/par-1 · https://japanlaw.org/l/344AC0000000084/art-27/par-1 In the event that a person fails to pay labor insurance premiums or any other money to be collected pursuant to the provisions of this Act, the government must demand the payment by designating the payment due date. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定によつて督促するときは、政府は、納付義務者に対して督促状を発する。この場合において、督促状により指定すべき期限は、督促状を発する日から起算して十日以上経過した日でなければならない。 art-27/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-27/par-2 · https://japanlaw.org/l/344AC0000000084/art-27/par-2 When the government makes a demand pursuant to the provisions of the preceding paragraph, the government delivers a written demand to the person liable for the payment. In this case, the payment due date to be designated in the written demand must be the day on which 10 days or more have elapsed from the day the written demand is delivered. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項の規定による督促を受けた者が、その指定の期限までに、労働保険料その他この法律の規定による徴収金を納付しないときは、政府は、国税滞納処分の例によつて、これを処分する。 art-27/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-27/par-3 · https://japanlaw.org/l/344AC0000000084/art-27/par-3 In the event that the person who has received the demand pursuant to the provisions of paragraph (1) fails to pay the labor insurance premiums or any other money to be collected pursuant to the provisions of this Act within the designated payment due date, the government imposes a disposition on the person pursuant to the same rules as those for the disposition for national tax delinquency. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-27/par-2: 前項 → 労働保険の保険料の徴収等に関する法律 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-27/par-1 · https://japanlaw.org/l/344AC0000000084/art-27/par-1 - art-27/par-3: 第一項 → 労働保険の保険料の徴収等に関する法律 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-27/par-1 · https://japanlaw.org/l/344AC0000000084/art-27/par-1 ## Cited by 10 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 第二十一条の二第二項（口座振替による納付等） — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-21-2/par-2 · https://japanlaw.org/l/344AC0000000084/art-21-2/par-2 - 労働保険の保険料の徴収等に関する法律 第二十七条第二項（督促及び滞納処分） — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-27/par-2 · https://japanlaw.org/l/344AC0000000084/art-27/par-2 - 労働保険の保険料の徴収等に関する法律 第二十七条第三項（督促及び滞納処分） — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-27/par-3 · https://japanlaw.org/l/344AC0000000084/art-27/par-3 - 労働保険の保険料の徴収等に関する法律 第二十八条第一項（延滞金） — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-28/par-1 · https://japanlaw.org/l/344AC0000000084/art-28/par-1 - 労働保険の保険料の徴収等に関する法律 第三十五条第三項（労働保険事務組合の責任等） — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-35/par-3 · https://japanlaw.org/l/344AC0000000084/art-35/par-3 - 労働者災害補償保険法 第十二条の三第三項 — https://japanlaw.org/en/industrial-accident-insurance-act/art-12-3/par-3 · https://japanlaw.org/l/322AC0000000050/art-12-3/par-3 - 労働者災害補償保険法 第三十一条第一項第二号 — https://japanlaw.org/en/industrial-accident-insurance-act/art-31/par-1/item-2 · https://japanlaw.org/l/322AC0000000050/art-31/par-1/item-2 - 労働者災害補償保険法 第三十一条第四項 — https://japanlaw.org/en/industrial-accident-insurance-act/art-31/par-4 · https://japanlaw.org/l/322AC0000000050/art-31/par-4 - 賃金の支払の確保等に関する法律 第八条第三項（返還等） — https://japanlaw.org/en/wage-payment-act/art-8/par-3 · https://japanlaw.org/l/351AC0000000034/art-8/par-3 - 雇用保険法 第十条の四第三項（返還命令等） — https://japanlaw.org/en/employment-insurance-act/art-10-4/par-3 · https://japanlaw.org/l/349AC0000000116/art-10-4/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