# 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 — 第三十八条の五 (Article 38-5)

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- 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: 第三十八条の五 (Article 38-5)（口座振替による納付に係る納付期日） — address `art-38-5`
- 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-38-5
- 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.

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### 第三十八条の五（口座振替による納付に係る納付期日） — Due Date for Payment by Account Transfer
<sup>caption: machine translation, not official</sup>
<sup>art-38-5 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-5</sup>

**第一項**  法第二十一条の二第二項の厚生労働省令で定める日は、第三十八条の三の規定により送付された納付書又は電磁的記録が、法第二十一条の二第一項の金融機関に到達した日から二取引日を経過した最初の取引日（災害その他やむを得ない理由によりその日までに納付することができないと所轄都道府県労働局歳入徴収官が認める場合には、その承認する日）とする。
<sup>art-38-5/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-5/par-1</sup>
The date specified by Order of the Ministry of Health, Labour and Welfare under Article 21-2, paragraph (2) of the Act is the first business day after the lapse of two business days from the day on which the payment slip or electronic or magnetic record sent pursuant to the provisions of Article 38-3 reaches the financial institution under Article 21-2, paragraph (1) of the Act (or, where the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned finds that payment cannot be made by that day due to a disaster or other unavoidable reason, the day that the officer approves).
<sup>machine translation, not official</sup>

**第二項**  前項に規定する取引日とは、金融機関の休日以外の日をいう。
<sup>art-38-5/par-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-5/par-2</sup>
The business day prescribed in the preceding paragraph means a day other than a holiday of a financial institution.
<sup>machine translation, not official</sup>

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## Cites
- art-38-5/par-1: 法第二十一条の二第二項 → 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 (Article 21-2, paragraph (2)), art-21-2/par-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-21-2/par-2 (e-Gov law ID 344AC0000000084)
- art-38-5/par-1: 第三十八条の三 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条の三 (Article 38-3), art-38-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-3
- art-38-5/par-1: 法第二十一条の二第一項 → 労働保険の保険料の徴収等に関する法律 第二十一条の二第一項 (Article 21-2, paragraph (1)), art-21-2/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-21-2/par-1 (e-Gov law ID 344AC0000000084)
- art-38-5/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 第三十八条の五第一項 (Article 38-5, paragraph (1)), art-38-5/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-5/par-1

## Cited by

1 provision cites 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 第三十八条の五第二項（口座振替による納付に係る納付期日） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-5/par-2

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## 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-20261106T133737-010, 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
