Supplementary Provisions, Article 35

一being an employer that falls under any of the following:

イbeing an employer that falls under paragraph (2), item (i), (a), (1), (3) and (7) of the preceding Article, and that falls under all of the following:

（１）being an employer that, based on the vocational training implementation plan, in connection with having the insured persons it employs engage in the creation of new business or other development of business, or in work in fields in which growth and development are expected in the future, has those insured persons undergo vocational training, etc. necessary for them (limited to vocational training, etc. whose content is to have them additionally acquire specialized knowledge or skills related to their duties, or to have them acquire knowledge or skills necessary for a new occupation; hereinafter in this Article referred to as "training accompanying business development, etc.") (limited to an employer that pays those insured persons, for the period of that training accompanying business development, etc., the amount of ordinary wages payable where they work the prescribed working hours);

（２）being an employer that maintains documents clarifying the status of payment of wages, etc. to persons pertaining to the vocational training implementation plan;

ロbeing an employer that falls under paragraph (2), item (i), (a), (1), (3) and (7) of the preceding Article, and that falls under all of the following:

（１）being an employer that, based on the vocational training implementation plan, has the insured persons it employs undergo vocational training, etc. for having them acquire knowledge or skills related to the duties they are scheduled to engage in from now on under a plan concerning personnel affairs and a plan concerning human resources development (hereinafter in this Article referred to as "training based on personnel plans, etc.") (limited to an employer that pays those insured persons, for the period of that training based on personnel plans, etc., the amount of ordinary wages payable where they work the prescribed working hours);

（２）being an employer that maintains documents clarifying the status of payment of wages, etc. to persons pertaining to the vocational training implementation plan;

ハbeing a small and medium-sized enterprise employer that falls under paragraph (2), item (i), (a), (1), (3) and (7) of the preceding Article, and that falls under all of the following:

（１）being an employer that falls under (a);

（２）being an employer that, after completion of training accompanying business development, etc., has introduced equipment or facilities that contribute to business development, etc. as determined by the Director-General for Human Resources Development (hereinafter in this Article referred to as "equipment, etc. for promoting business development");

（３）being an employer that has raised the wages of its workers;

二the amount specified in the relevant provision according to the categories of employers set out in (a) through (c) below.

イan employer that falls under (a) of the preceding item: the total amount of the following:

（１）an amount of 60/100 (75/100 in the case of a small and medium-sized enterprise employer) of the total amount of the expenses required for the operation of training accompanying business development, etc. (limited to classroom learning, etc. that the employer itself operates) and the examination fees for qualification examinations, and the admission fees, tuition fees and examination fees for qualification examinations pertaining to training accompanying business development, etc. (limited to classroom learning, etc. conducted by the employer by commissioning an educational training facility, etc.) (where that amount of 60/100 (or 75/100) exceeds, per insured person who underwent that training accompanying business development, etc., the amount specified in the relevant one of (i) through (iii) below according to the categories of the number of implementation hours of one training accompanying business development, etc. set out in (i) through (iii), that specified amount; provided, however, that where online training or correspondence training is implemented, 100,000 yen (150,000 yen in the case of a small and medium-sized enterprise employer));

（ｉ）10 hours or more but less than 100 hours: 200,000 yen (in the case of a small and medium-sized enterprise employer, 300,000 yen);

（ｉｉ）100 hours or more but less than 200 hours: 250,000 yen (in the case of a small and medium-sized enterprise employer, 400,000 yen);

（ｉｉｉ）200 hours or more: 300,000 yen (in the case of a small and medium-sized enterprise employer, 500,000 yen);

（２）an amount obtained by multiplying the number of working hours that formed the basis for calculating the amount of wages paid to the insured persons it employs during the period of undergoing training accompanying business development, etc. (limited to classroom learning, etc.) (limited, per insured person, to 1,200 hours (1,600 hours where the insured person is made to undergo specialized practical educational training)) by 500 yen (1,000 yen in the case of a small and medium-sized enterprise employer);

ロan employer that falls under (b) of the preceding item: the total amount of the following:

（１）an amount of 60/100 (75/100 in the case of a small and medium-sized enterprise employer) of the total amount of the expenses required for the operation of training based on personnel plans, etc. (limited to classroom learning, etc. that the employer itself operates) and the examination fees for qualification examinations, and the admission fees, tuition fees and examination fees for qualification examinations pertaining to training based on personnel plans, etc. (limited to classroom learning, etc. conducted by the employer by commissioning an educational training facility, etc.) (where that amount of 60/100 (or 75/100) exceeds, per insured person who underwent that training based on personnel plans, etc., the amount specified in the relevant one of (i) through (iii) below according to the categories of the number of implementation hours of one training based on personnel plans, etc. set out in (i) through (iii), that specified amount);

（ｉ）10 hours or more but less than 100 hours: 200,000 yen (in the case of a small and medium-sized enterprise employer, 300,000 yen);

（ｉｉ）100 hours or more but less than 200 hours: 250,000 yen (in the case of a small and medium-sized enterprise employer, 400,000 yen);

（ｉｉｉ）200 hours or more: 300,000 yen (in the case of a small and medium-sized enterprise employer, 500,000 yen);

（２）an amount obtained by multiplying the number of working hours that formed the basis for calculating the amount of wages paid to the insured persons it employs during the period of undergoing training based on personnel plans, etc. (limited to classroom learning, etc.) (limited, per insured person, to 1,200 hours (1,600 hours where the insured person is made to undergo specialized practical educational training)) by 500 yen (1,000 yen in the case of a small and medium-sized enterprise employer);

ハan employer that falls under (c) of the preceding item: in addition to the amount specified in (a), whichever is lower of an amount equivalent to 1/2 of the amount of the cost required for the introduction of equipment, etc. for promoting business development, or the amount obtained by multiplying 150,000 yen by the number of insured persons who underwent that training accompanying business development, etc. (where the lower amount exceeds 1,500,000 yen, 1,500,000 yen).