# 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 — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（延滞金の割合の特例） — address `suppl-3441-84/art-12` - Text in force since: 2025-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-12 - 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. --- ### 第十二条（延滞金の割合の特例） — Special Provisions on the Rate of Arrears caption: machine translation, not official suppl-3441-84/art-12 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-12 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-12 **第一項** 第二十八条第一項に規定する延滞金の年十四・六パーセントの割合及び年七・三パーセントの割合は、当分の間、同項の規定にかかわらず、各年の延滞税特例基準割合（租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合をいう。以下この条において同じ。）が年七・三パーセントの割合に満たない場合には、その年中においては、年十四・六パーセントの割合にあつては当該延滞税特例基準割合に年七・三パーセントの割合を加算した割合とし、年七・三パーセントの割合にあつては当該延滞税特例基準割合に年一パーセントの割合を加算した割合（当該加算した割合が年七・三パーセントの割合を超える場合には、年七・三パーセントの割合）とする。 suppl-3441-84/art-12/par-1 · 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 The rate of 14.6% per annum and the rate of 7.3% per annum of the arrears prescribed in Article 28, paragraph (1) are, for the time being, notwithstanding the provisions of that paragraph, in the case where the special base rate for delinquent tax for each year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); the same applies hereinafter in this Article) is less than the rate of 7.3% per annum, during that year, in the case of the rate of 14.6% per annum, the rate obtained by adding the rate of 7.3% per annum to that special base rate for delinquent tax, and in the case of the rate of 7.3% per annum, the rate obtained by adding the rate of 1% per annum to that special base rate for delinquent tax (or the rate of 7.3% per annum, if the rate so added exceeds the rate of 7.3% per annum). machine translation, not official --- ## Cites - suppl-3441-84/art-12/par-1: 第二十八条第一項 → 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 - suppl-3441-84/art-12/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項 → 租税特別措置法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/par-1 - suppl-3441-84/art-12/par-1: この条 → 労働保険の保険料の徴収等に関する法律 附則第十二条 (Supplementary Provisions, Article 12), suppl-3441-84/art-12 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-12 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-12 ## 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 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 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-20261018T200646-003, translated 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