# 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 — 第二十一条 (Article 21) - 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: 第二十一条 (Article 21)（追徴金） — address `art-21` - Text in force since: 2025-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/344AC0000000084/art-21 - 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. --- ### 第二十一条（追徴金） — (Surcharges) caption: Ministry of Justice translation — Japanese Law Translation Database System art-21 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-21 · https://japanlaw.org/l/344AC0000000084/art-21 **第一項** 政府は、事業主が第十九条第五項の規定による労働保険料又はその不足額を納付しなければならない場合には、その納付すべき額（その額に千円未満の端数があるときは、その端数は、切り捨てる。）に百分の十を乗じて得た額の追徴金を徴収する。ただし、事業主が天災その他やむを得ない理由により、同項の規定による労働保険料又はその不足額を納付しなければならなくなつた場合は、この限りでない。 art-21/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-21/par-1 · https://japanlaw.org/l/344AC0000000084/art-21/par-1 If a business operator must pay the labor insurance premiums or any shortfall thereof pursuant to the provisions of Article 19, paragraph (5), the government is to collect the surcharges in the amount obtained by multiplying the amount payable (if the amount includes a fraction less than one thousand yen, the fraction is rounded down) by ten one-hundredth (10/100); provided, however, that this does not apply to the cases where the business operator must pay the labor insurance premiums or any shortfall thereof pursuant to the provisions of the same paragraph due to a natural disaster or other compelling reasons. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定にかかわらず、同項に規定する労働保険料又はその不足額が千円未満であるときは、同項の規定による追徴金を徴収しない。 art-21/par-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-21/par-2 · https://japanlaw.org/l/344AC0000000084/art-21/par-2 Notwithstanding the provisions of the preceding paragraph, the surcharges prescribed in the same paragraph will not be collected if the labor insurance premiums or any shortfall thereof prescribed in the same paragraph is less than one thousand yen. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第十七条第二項の規定は、第一項の規定により追徴金を徴収する場合について準用する。 art-21/par-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-21/par-3 · https://japanlaw.org/l/344AC0000000084/art-21/par-3 The provision of Article 17, paragraph (2) apply mutatis mutandis to the cases where the surcharges are collected pursuant to the provisions of paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-21/par-1: 第十九条第五項 → 労働保険の保険料の徴収等に関する法律 第十九条第五項 (Article 19, paragraph (5)), art-19/par-5 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-19/par-5 · https://japanlaw.org/l/344AC0000000084/art-19/par-5 - art-21/par-2: 前項 → 労働保険の保険料の徴収等に関する法律 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-21/par-1 · https://japanlaw.org/l/344AC0000000084/art-21/par-1 - art-21/par-3: 第十七条第二項 → 労働保険の保険料の徴収等に関する法律 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-17/par-2 · https://japanlaw.org/l/344AC0000000084/art-17/par-2 - art-21/par-3: 第一項 → 労働保険の保険料の徴収等に関する法律 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-21/par-1 · https://japanlaw.org/l/344AC0000000084/art-21/par-1 ## Cited by 2 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 第二十一条第二項（追徴金） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-21/par-2 · https://japanlaw.org/l/344AC0000000084/art-21/par-2 - 労働保険の保険料の徴収等に関する法律 第二十一条第三項（追徴金） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-21/par-3 · https://japanlaw.org/l/344AC0000000084/art-21/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