# 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 — 第三十二条 (Article 32) This is the Markdown twin of https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-32. 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: 第三十二条 (Article 32)（延納の方法の特例） — address `art-32` - 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-32 - 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. --- ### 第三十二条（延納の方法の特例） — Special Provisions on the Method of Delayed Payment caption: machine translation, not official art-32 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-32 **第一項** 所轄都道府県労働局歳入徴収官は、やむを得ない理由があると認めたときは、第二十七条から前条までの規定にかかわらず、法第十五条、第十六条及び第十七条の規定により納付すべき労働保険料を、当該保険年度（有期事業については、その事業の期間）内において第二十七条から前条までの方法と異なつた方法により延納させることができる。 art-32/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-32/par-1 When the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned finds that there are unavoidable reasons, the Officer may, notwithstanding the provisions of Articles 27 through the preceding Article, allow delayed payment of the labor insurance premiums to be paid pursuant to Articles 15, 16 and 17 of the Act, within the insurance year in question (for a business with a definite term, the period of the business), by a method different from the methods under Articles 27 through the preceding Article. machine translation, not official --- ## Cites - art-32/par-1: 第二十七条から前条まで → 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 (Article 27), art-27 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-27 - art-32/par-1: 第二十七条から前条まで → 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 (Article 28), art-28 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-28 - art-32/par-1: 第二十七条から前条まで → 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 (Article 29), art-29 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-29 - art-32/par-1: 第二十七条から前条まで → 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 (Article 30), art-30 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-30 - art-32/par-1: 第二十七条から前条まで → 労働保険の保険料の徴収等に関する法律施行規則 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-31 - art-32/par-1: 法第十五条 → 労働保険の保険料の徴収等に関する法律 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-15 (e-Gov law ID 344AC0000000084) - art-32/par-1: 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/ja/labor-insurance-premium-collection-act/art-16 (e-Gov law ID 344AC0000000084) - art-32/par-1: 第十七条 → 労働保険の保険料の徴収等に関する法律 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-17 (e-Gov law ID 344AC0000000084) --- ## 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-20261106T133737-008, 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-20261106T133737-008, 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