# 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 — 第二十六条 (Article 26) - 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: 第二十六条 (Article 26)（特例納付保険料の納付等） — address `art-26` - 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-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/344AC0000000084/art-26 - 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. --- ### 第二十六条（特例納付保険料の納付等） — Payment, etc. of Special Payment Insurance Premiums caption: machine translation, not official art-26 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26 · https://japanlaw.org/l/344AC0000000084/art-26 **第一項** 雇用保険法第二十二条第五項に規定する者（以下この項において「特例対象者」という。）を雇用していた事業主が、第四条の規定により雇用保険に係る保険関係が成立していたにもかかわらず、第四条の二第一項の規定による届出をしていなかつた場合には、当該事業主（当該事業主の事業を承継する者を含む。以下この条において「対象事業主」という。）は、特例納付保険料として、対象事業主が第十五条第一項の規定による納付する義務を履行していない一般保険料（同法第十四条第二項第二号に規定する厚生労働省令で定める日から当該特例対象者の離職の日までの期間に係るものであつて、その徴収する権利が時効によつて消滅しているものに限る。）の額（雇用保険率に応ずる部分の額に限る。）のうち当該特例対象者に係る額に相当する額として厚生労働省令で定めるところにより算定した額に厚生労働省令で定める額を加算した額を納付することができる。 art-26/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-1 · https://japanlaw.org/l/344AC0000000084/art-26/par-1 If an employer that employed a person prescribed in Article 22, paragraph (5) of the Employment Insurance Act (hereinafter referred to in this paragraph as the "person subject to the special rule") has failed to submit the notification under Article 4-2, paragraph (1) even though the insurance relation pertaining to employment insurance had been established pursuant to the provisions of Article 4, the employer (including a person who succeeds to the business of the employer; hereinafter referred to in this Article as the "eligible employer") may pay, as the special payment insurance premiums, the amount obtained by adding the amount specified by Order of the Ministry of Health, Labour and Welfare to the amount calculated, as specified by Order of the Ministry of Health, Labour and Welfare, as the amount equivalent to the amount pertaining to the person subject to the special rule out of the amount (limited to the amount of the portion corresponding to the employment insurance rate) of the general insurance premiums for which the eligible employer has not performed the obligation to pay pursuant to the provisions of Article 15, paragraph (1) (limited to those pertaining to the period from the day specified by Order of the Ministry of Health, Labour and Welfare prescribed in Article 14, paragraph (2), item (ii) of the Employment Insurance Act until the day of separation of the person subject to the special rule, for which the right to collect has been extinguished by prescription). machine translation, not official **第二項** 厚生労働大臣は、対象事業主に対して、特例納付保険料の納付を勧奨しなければならない。ただし、やむを得ない事情のため当該勧奨を行うことができない場合は、この限りでない。 art-26/par-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-2 · https://japanlaw.org/l/344AC0000000084/art-26/par-2 The Minister of Health, Labour and Welfare must recommend that the eligible employer pay the special payment insurance premiums; provided, however, that this does not apply if the recommendation cannot be made due to unavoidable circumstances. machine translation, not official **第三項** 対象事業主は、前項の規定により勧奨を受けた場合においては、特例納付保険料を納付する旨を、厚生労働省令で定めるところにより、厚生労働大臣に対し、書面により申し出ることができる。 art-26/par-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-3 · https://japanlaw.org/l/344AC0000000084/art-26/par-3 The eligible employer, if it has received the recommendation pursuant to the provisions of the preceding paragraph, may state in writing to the Minister of Health, Labour and Welfare, as specified by Order of the Ministry of Health, Labour and Welfare, that it will pay the special payment insurance premiums. machine translation, not official **第四項** 政府は、前項の規定による申出を受けた場合には、特例納付保険料の額を決定し、厚生労働省令で定めるところにより、期限を指定して、これを対象事業主に通知するものとする。 art-26/par-4 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-4 · https://japanlaw.org/l/344AC0000000084/art-26/par-4 The government, if it has received the statement pursuant to the provisions of the preceding paragraph, is to determine the amount of the special payment insurance premiums and notify the eligible employer of it by designating a due date, as specified by Order of the Ministry of Health, Labour and Welfare. machine translation, not official **第五項** 対象事業主は、第三項の規定による申出を行つた場合には、前項の期限までに、厚生労働省令で定めるところにより、同項に規定する特例納付保険料を納付しなければならない。 art-26/par-5 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-5 · https://japanlaw.org/l/344AC0000000084/art-26/par-5 The eligible employer, if it has made the statement pursuant to the provisions of paragraph (3), must pay the special payment insurance premiums prescribed in that paragraph by the due date referred to in the preceding paragraph, as specified by Order of the Ministry of Health, Labour and Welfare. machine translation, not official --- ## Cites - art-26/par-1: 雇用保険法第二十二条第五項 → 雇用保険法 第二十二条第五項 (Article 22, paragraph (5)), art-22/par-5 — https://japanlaw.org/ja/employment-insurance-act/art-22/par-5 · https://japanlaw.org/l/349AC0000000116/art-22/par-5 - art-26/par-1: この項 → 労働保険の保険料の徴収等に関する法律 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-1 · https://japanlaw.org/l/344AC0000000084/art-26/par-1 - art-26/par-1: 第四条 → 労働保険の保険料の徴収等に関する法律 第四条 (Article 4), art-4 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-4 · https://japanlaw.org/l/344AC0000000084/art-4 - art-26/par-1: 第四条の二第一項 → 労働保険の保険料の徴収等に関する法律 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-4-2/par-1 · https://japanlaw.org/l/344AC0000000084/art-4-2/par-1 - art-26/par-1: この条 → 労働保険の保険料の徴収等に関する法律 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26 · https://japanlaw.org/l/344AC0000000084/art-26 - art-26/par-1: 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 · https://japanlaw.org/l/344AC0000000084/art-15/par-1 - art-26/par-1: 同法第十四条第二項第二号 → 雇用保険法 第十四条第二項第二号 (Article 14, paragraph (2), item (ii)), art-14/par-2/item-2 — https://japanlaw.org/ja/employment-insurance-act/art-14/par-2/item-2 · https://japanlaw.org/l/349AC0000000116/art-14/par-2/item-2 - art-26/par-3: 前項 → 労働保険の保険料の徴収等に関する法律 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-2 · https://japanlaw.org/l/344AC0000000084/art-26/par-2 - art-26/par-4: 前項 → 労働保険の保険料の徴収等に関する法律 第二十六条第三項 (Article 26, paragraph (3)), art-26/par-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-3 · https://japanlaw.org/l/344AC0000000084/art-26/par-3 - art-26/par-5: 第三項 → 労働保険の保険料の徴収等に関する法律 第二十六条第三項 (Article 26, paragraph (3)), art-26/par-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-3 · https://japanlaw.org/l/344AC0000000084/art-26/par-3 - art-26/par-5: 前項 → 労働保険の保険料の徴収等に関する法律 第二十六条第四項 (Article 26, paragraph (4)), art-26/par-4 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-4 · https://japanlaw.org/l/344AC0000000084/art-26/par-4 ## Cited by 4 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 第二十六条第一項（特例納付保険料の納付等） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-1 · https://japanlaw.org/l/344AC0000000084/art-26/par-1 - 労働保険の保険料の徴収等に関する法律 第二十六条第三項（特例納付保険料の納付等） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-3 · https://japanlaw.org/l/344AC0000000084/art-26/par-3 - 労働保険の保険料の徴収等に関する法律 第二十六条第四項（特例納付保険料の納付等） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-4 · https://japanlaw.org/l/344AC0000000084/art-26/par-4 - 労働保険の保険料の徴収等に関する法律 第二十六条第五項（特例納付保険料の納付等） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-26/par-5 · https://japanlaw.org/l/344AC0000000084/art-26/par-5 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-20261018T200646-002, translated 2026-10-19 - 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