# 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 — 第二十八条 (Article 28) This is the Markdown twin of https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-28. 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: 第二十八条 (Article 28) — address `art-28` - 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-28 - 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. --- ### 第二十八条 art-28 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-28 **第一項** 有期事業であつて法第十五条第二項の規定により納付すべき概算保険料の額が七十五万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（事業の全期間が六月以内のものを除く。）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、その事業の全期間を通じて、毎年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（期の中途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その日の属する期の末日までの期間が二月を超えるときは保険関係成立の日からその日の属する期の末日までを、二月以内のときは保険関係成立の日からその日の属する期の次の期の末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-28/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-28/par-1 An employer of a business with a definite term for which the amount of the estimated insurance premium to be paid pursuant to Article 15, paragraph (2) of the Act is 750,000 yen 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 whose entire period is six months or less), 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, throughout the entire period of the business, divided into the periods of each year 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 in the middle of a period, where the period from the day of establishment of the insurance relation to the last day of the period that includes that day exceeds two months, the first period is from the day of establishment of the insurance relation to the last day of the period that includes that day, and where that period is two months or less, the first period is from the day of establishment of the insurance relation to the last day of the period following the period that includes that day). 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保険関係成立の日の翌日から起算して二十日以内に、四月一日から七月三十一日までの期分の概算保険料については三月三十一日までに、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までに、それぞれ納付しなければならない。 art-28/par-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-28/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 20 days counting from the day following the day of establishment of the insurance relation; for the estimated insurance premium for the period from April 1 to July 31, March 31; for the estimated insurance premium for the period from August 1 to November 30, October 31; 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. machine translation, not official --- ## Cites - art-28/par-1: 法第十五条第二項 → 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/ja/labor-insurance-premium-collection-act/art-15/par-2 (e-Gov law ID 344AC0000000084) - art-28/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-28/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 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-28/par-1 ## Cited by 7 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 第二十八条第二項 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-28/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 - 労働保険の保険料の徴収等に関する法律施行規則 附則第四条第一項 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4089-6/art-4/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 - 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-20261106T133737-007, 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