# 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 — 第二十八条 (Article 28) - 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: 第二十八条 (Article 28)（延滞金） — address `art-28` - 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-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/344AC0000000084/art-28 - 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. --- ### 第二十八条（延滞金） — (Arrears) caption: Ministry of Justice translation — Japanese Law Translation Database System art-28 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28 · https://japanlaw.org/l/344AC0000000084/art-28 **第一項** 政府は、前条第一項の規定により労働保険料の納付を督促したときは、労働保険料の額に、納期限の翌日からその完納又は財産差押えの日の前日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から二月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した延滞金を徴収する。ただし、労働保険料の額が千円未満であるときは、延滞金を徴収しない。 art-28/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-1 · https://japanlaw.org/l/344AC0000000084/art-28/par-1 When the government demands the payment of the labor insurance premiums pursuant to the provisions of paragraph (1) of the preceding Article, the government collects the arrears calculated by multiplying the amount of the labor insurance premiums by a rate of 14.6% per annum (7.3% per annum for the period until the day on which two months elapse from the day following the payment due date), in accordance with the number of days in the period from the day following the payment due date to the day preceding the day on which the payment is made in full or on which the properties are attached; provided, however, that the arrears are not collected if the amount of the labor insurance premiums is less than one thousand yen. machine translation, not official **第二項** 前項の場合において、労働保険料の額の一部につき納付があつたときは、その納付の日以後の期間に係る延滞金の額の計算の基礎となる労働保険料の額は、その納付のあつた労働保険料の額を控除した額とする。 art-28/par-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-2 · https://japanlaw.org/l/344AC0000000084/art-28/par-2 In the case referred to in the preceding paragraph, if the amount of the labor insurance premiums is partially paid, the amount of the labor insurance premiums to be the basis of calculation of the amount of the arrears pertaining to the period on and after the day on which the partial payment is made, is to be the amount after deducting the amount of the labor insurance premiums paid. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 延滞金の計算において、前二項の労働保険料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。 art-28/par-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-3 · https://japanlaw.org/l/344AC0000000084/art-28/par-3 In calculating the arrears, if the amount of the labor insurance premiums set forth in the preceding two paragraphs includes a fraction less than one thousand yen, the fraction is rounded down. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前三項の規定によつて計算した延滞金の額に百円未満の端数があるときは、その端数は、切り捨てる。 art-28/par-4 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-4 · https://japanlaw.org/l/344AC0000000084/art-28/par-4 If the amount of the arrears calculated pursuant to the provisions of the preceding three paragraphs includes a fraction less than one hundred yen, the fraction is discarded. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 延滞金は、次の各号のいずれかに該当する場合には、徴収しない。ただし、第四号の場合には、その執行を停止し、又は猶予した期間に対応する部分の金額に限る。 art-28/par-5 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-5 · https://japanlaw.org/l/344AC0000000084/art-28/par-5 The arrears are not collected in any case falling under any of the following items; provided, however, that in case of item (iv), the provisions of this paragraph only apply to the amount of the portion corresponding to the period during which the disposition is suspended or postponed. Ministry of Justice translation — Japanese Law Translation Database System **一** 督促状に指定した期限までに労働保険料その他この法律の規定による徴収金を完納したとき。 art-28/par-5/item-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-5/item-1 · https://japanlaw.org/l/344AC0000000084/art-28/par-5/item-1 the labor insurance premiums and any other money collected pursuant to the provisions of this Act are paid in full on or before the payment due date designated in the written demand; Ministry of Justice translation — Japanese Law Translation Database System **二** 納付義務者の住所又は居所がわからないため、公示送達の方法によつて督促したとき。 art-28/par-5/item-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-5/item-2 · https://japanlaw.org/l/344AC0000000084/art-28/par-5/item-2 the demand is made by the method of service by publication due to the fact that the address or residence of the taxable person is not known; Ministry of Justice translation — Japanese Law Translation Database System **三** 延滞金の額が百円未満であるとき。 art-28/par-5/item-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-5/item-3 · https://japanlaw.org/l/344AC0000000084/art-28/par-5/item-3 the amount of arrears is less than one hundred yen; Ministry of Justice translation — Japanese Law Translation Database System **四** 労働保険料について滞納処分の執行を停止し、又は猶予したとき。 art-28/par-5/item-4 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-5/item-4 · https://japanlaw.org/l/344AC0000000084/art-28/par-5/item-4 the execution of the disposition for delinquency of the labor insurance premiums is suspended or stayed; or Ministry of Justice translation — Japanese Law Translation Database System **五** 労働保険料を納付しないことについてやむを得ない理由があると認められるとき。 art-28/par-5/item-5 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-5/item-5 · https://japanlaw.org/l/344AC0000000084/art-28/par-5/item-5 it is found that there is a compelling reason for not paying the labor insurance premiums. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-28/par-1: 前条第一項 → 労働保険の保険料の徴収等に関する法律 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-27/par-1 · https://japanlaw.org/l/344AC0000000084/art-27/par-1 - art-28/par-2: 前項 → 労働保険の保険料の徴収等に関する法律 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-1 · https://japanlaw.org/l/344AC0000000084/art-28/par-1 - art-28/par-3: 前二項 → 労働保険の保険料の徴収等に関する法律 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/art-28/par-1 · https://japanlaw.org/l/344AC0000000084/art-28/par-1 - art-28/par-3: 前二項 → 労働保険の保険料の徴収等に関する法律 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-2 · https://japanlaw.org/l/344AC0000000084/art-28/par-2 - art-28/par-4: 前三項 → 労働保険の保険料の徴収等に関する法律 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/art-28/par-1 · https://japanlaw.org/l/344AC0000000084/art-28/par-1 - art-28/par-4: 前三項 → 労働保険の保険料の徴収等に関する法律 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-2 · https://japanlaw.org/l/344AC0000000084/art-28/par-2 - art-28/par-4: 前三項 → 労働保険の保険料の徴収等に関する法律 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-3 · https://japanlaw.org/l/344AC0000000084/art-28/par-3 - art-28/par-5: 第四号 → 労働保険の保険料の徴収等に関する法律 第二十八条第五項第四号 (Article 28, paragraph (5), item (iv)), art-28/par-5/item-4 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-5/item-4 · https://japanlaw.org/l/344AC0000000084/art-28/par-5/item-4 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 健康保険法 附則第二条第一項（適用区分） — https://japanlaw.org/ja/health-insurance-act/suppl-4211-36/art-2/par-1 · https://japanlaw.org/l/211AC0000000070/suppl-4211-36/art-2/par-1 - 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（口座振替による納付等） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-21-2/par-2 · https://japanlaw.org/l/344AC0000000084/art-21-2/par-2 - 労働保険の保険料の徴収等に関する法律 第二十八条第二項（延滞金） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-2 · https://japanlaw.org/l/344AC0000000084/art-28/par-2 - 労働保険の保険料の徴収等に関する法律 第二十八条第三項（延滞金） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-3 · https://japanlaw.org/l/344AC0000000084/art-28/par-3 - 労働保険の保険料の徴収等に関する法律 第二十八条第四項（延滞金） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-4 · https://japanlaw.org/l/344AC0000000084/art-28/par-4 - 労働保険の保険料の徴収等に関する法律 第二十八条第五項（延滞金） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-5 · https://japanlaw.org/l/344AC0000000084/art-28/par-5 - 労働保険の保険料の徴収等に関する法律 附則第十二条第一項（延滞金の割合の特例） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-12/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-12/par-1 - 労働保険の保険料の徴収等に関する法律 附則第二条第一項（適用区分） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-4211-36/art-2/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-4211-36/art-2/par-1 - 労働保険の保険料の徴収等に関する法律 附則第十七条第一項第九号（延滞金の割合の特例等に関する経過措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-4261-64/art-17/par-1/item-9 · https://japanlaw.org/l/344AC0000000084/suppl-4261-64/art-17/par-1/item-9 - 労働者災害補償保険法 附則第二条第一項（適用区分） — https://japanlaw.org/ja/industrial-accident-insurance-act/suppl-4211-36/art-2/par-1 · https://japanlaw.org/l/322AC0000000050/suppl-4211-36/art-2/par-1 - 厚生年金保険法 附則第二条第一項（適用区分） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4211-36/art-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4211-36/art-2/par-1 - 国民年金法 附則第二条第一項（適用区分） — https://japanlaw.org/ja/national-pension-act/suppl-4211-36/art-2/par-1 · https://japanlaw.org/l/334AC0000000141/suppl-4211-36/art-2/par-1 --- ## 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