# 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 — 第二十七条 (Article 27) This is the Markdown twin of https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-27. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第二十七条 (Article 27)（事業主が申告した概算保険料の延納の方法） — address `art-27` - Text in force since: 2026-05-21 - URL (the page that opens at this provision): https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-27 - 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. --- ### 第二十七条（事業主が申告した概算保険料の延納の方法） — Method of Delayed Payment of Estimated Insurance Premiums Declared by Employers caption: machine translation, not official art-27 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-27 **第一項** 有期事業以外の事業であつて法第十五条第一項の規定により納付すべき概算保険料の額が四十万円（労災保険に係る保険関係又は雇用保険に係る保険関係のみが成立している事業については、二十万円）以上のもの又は当該事業に係る労働保険事務の処理が労働保険事務組合に委託されているもの（当該保険年度において十月一日以降に保険関係が成立したものを除く。）についての事業主は、同項の申告書を提出する際に法第十八条に規定する延納の申請をした場合には、その概算保険料を、四月一日から七月三十一日まで、八月一日から十一月三十日まで及び十二月一日から翌年三月三十一日までの各期（当該保険年度において、四月一日から五月三十一日までに保険関係が成立した事業については保険関係成立の日から七月三十一日までを、六月一日から九月三十日までに保険関係が成立した事業については保険関係成立の日から十一月三十日までを最初の期とする。）に分けて納付することができる。 art-27/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-1 An 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). machine translation, not official **第二項** 前項の規定により延納をする事業主は、その概算保険料の額を期の数で除して得た額を各期分の概算保険料として、最初の期分の概算保険料についてはその保険年度の六月一日から起算して四十日以内（当該保険年度において四月一日から九月三十日までに保険関係が成立したものについての最初の期分の概算保険料は、保険関係成立の日の翌日から起算して五十日以内）に、八月一日から十一月三十日までの期分の概算保険料については十月三十一日（当該事業に係る労働保険事務の処理が労働保険事務組合に委託されているものについての事業主に係る概算保険料（以下この項において「委託に係る概算保険料」という。）については十一月十四日）までに、十二月一日から翌年三月三十一日までの期分の概算保険料については翌年一月三十一日（委託に係る概算保険料については翌年二月十四日）までに、それぞれ納付しなければならない。 art-27/par-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-2 An 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). machine translation, not official --- ## Cites - art-27/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/ja/labor-insurance-premium-collection-act/art-15/par-1 (e-Gov law ID 344AC0000000084) - art-27/par-1: 法第十八条 → 労働保険の保険料の徴収等に関する法律 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-18 (e-Gov law ID 344AC0000000084) - art-27/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 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-1 - art-27/par-2: この項 → 労働保険の保険料の徴収等に関する法律施行規則 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-2 ## Cited by 6 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 第二十七条第二項（事業主が申告した概算保険料の延納の方法） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-2 - 労働保険の保険料の徴収等に関する法律施行規則 第二十九条第一項（政府が決定した概算保険料の延納の方法） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-29/par-1 - 労働保険の保険料の徴収等に関する法律施行規則 第二十九条第二項（政府が決定した概算保険料の延納の方法） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-29/par-2 - 労働保険の保険料の徴収等に関する法律施行規則 第三十条第一項（増加概算保険料の延納の方法） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-30/par-1 - 労働保険の保険料の徴収等に関する法律施行規則 第三十条第三項（増加概算保険料の延納の方法） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-30/par-3 - 労働保険の保険料の徴収等に関する法律施行規則 第三十二条第一項（延納の方法の特例） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-32/par-1 --- ## 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