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

イbeing an employer that falls under all of the following:

（１）being an employer that makes known to the workers it employs an in-house vocational ability development plan prepared after hearing the opinions of the labor union, etc. of the place of business of that employer, and that prepares, based on that in-house vocational ability development plan, a vocational training implementation plan and makes it known to the insured persons it employs;

（２）being an employer that, based on the vocational training implementation plan, has the insured persons it employs undergo planned flat-rate vocational training, etc. (limited to vocational training, etc. whose content is to have them additionally acquire specialized knowledge or skills related to their duties, or vocational training, etc. whose content is to have them acquire knowledge or skills necessary for a new occupation, and which is charged at a fixed amount per fixed period without a set number of attendances; hereinafter in this Article referred to as "flat-rate training") (limited to an employer that pays those insured persons, for the period of that flat-rate training, the amount of ordinary wages payable where they work the prescribed working hours);

（３）being an employer that has submitted the vocational training implementation plan to the Director of the Prefectural Labor Bureau;

（４）being an employer other than one that dismissed workers at the place of business pertaining to that vocational training implementation plan during the period from the day six months before, counting from the day preceding the day on which the vocational training implementation plan was submitted, until the day on which a written application for receipt of the grant for the Investment in People Promotion Course was submitted to the Director of the Prefectural Labor Bureau (referred to as the "reference period" in (5)) (excluding an employer that dismissed workers because continuation of the business became impossible owing to a natural disaster or other unavoidable cause, or for reasons attributable to the workers);

（５）being an employer that is found to be carrying out proper employment management, judging from the number, etc. of persons who were employed at the place of business pertaining to the vocational training implementation plan and separated from service during the reference period, for whom a determination of recipient qualification was made as a specific qualified recipient during that reference period;

（６）being an employer that maintains documents clarifying the status of separation from service of workers at the place of business pertaining to the vocational training implementation plan and the status of payment of wages, etc. to persons pertaining to that vocational training implementation plan;

（７）being an employer that has appointed a vocational ability development promoter;

ロbeing an employer that falls under (a), (1), (3) through (5) and (7), and that falls under all of the following:

（１）being an employer whose insured persons, based on the vocational training implementation plan, undergo vocational training, etc. conducted by a person other than that employer in order to receive self-directed vocational ability development (limited to vocational training, etc. whose content is to have them additionally acquire specialized knowledge or skills, or vocational training, etc. whose content is to have them acquire knowledge or skills necessary for a new occupation; hereinafter in this Article referred to as "self-directed vocational ability development training"), and that, under the system referred to in (2), subsidizes all or part of the costs of that self-directed vocational ability development training borne by the insured persons;

（２）being an employer that has put in place a system, as provided in collective agreements or rules of employment, for bearing the expenses required for self-directed vocational ability development training;

（３）being an employer that maintains documents clarifying the status of separation from service of workers at the place of business pertaining to the vocational training implementation plan;

ハbeing an employer that falls under (a), (1) and (3) through (7), 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 improving ability and knowledge for the use of advanced information technology (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 (excluding that conducted at a graduate school prescribed in Article 97 of the School Education Act (including a foreign graduate school equivalent thereto)); hereinafter in this Article referred to as "advanced digital talent training") (limited to an employer that pays those insured persons, for the period of that advanced digital talent training, the amount of ordinary wages payable where they work the prescribed working hours);

（２）being an employer that satisfies any of the following:

（ｉ）being an employer whose main business is the information and communications industry (meaning Division G, Information and Communications, of the large classification in the Japan Standard Industrial Classification, which is the statistical standard prescribed in Article 2, paragraph (9) of the Statistics Act (Act No. 53 of 2007); the same applies hereinafter);

（ｉｉ）having received certification of a business adaptation plan (information technology adaptation) under Article 21-22 of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013);

（ｉｉｉ）being an employer that has received the certification under Article 28 of the Act on Facilitation of Information Processing (Act No. 90 of 1970);

（ｉｖ）in addition to what is prescribed in (i) and (ii), being an employer that has examined the direction of corporate management and the direction of the utilization of information processing technology from the perspective of the impact of changes in the latest information processing technology, and has prepared an in-house vocational ability development plan based on the result;

ニbeing an employer that falls under (a), (1) and (3) through (7), and that, based on the vocational training implementation plan, has the insured persons it employs undergo vocational training, etc. related to fields, etc. in which growth and development are expected in the future (limited to that 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, and that is conducted at a graduate school prescribed in Article 97 of the School Education Act (including a foreign graduate school equivalent thereto); hereinafter in this Article referred to as "training of human resources for growth fields, etc.") (limited to an employer that pays those insured persons, for the period of that training of human resources for growth fields, etc., the amount of ordinary wages payable where they work the prescribed working hours);

ホbeing an employer that falls under (a), (1) and (3) through (7), and that falls under all of the following:

（１）being an employer that, based on the vocational training implementation plan, has any of the persons listed in (i) through (iii) below (limited to persons who lack sufficient ability or knowledge and experience for the use of information technology; hereinafter in this Article referred to as "persons eligible for certified combined practical training in the information technology field") undergo, respectively, the vocational training listed in the relevant provision (limited to vocational training that improves ability or knowledge and experience for the use of information technology; hereinafter in this Article referred to as "certified combined practical training in the information technology field") (limited to an employer that pays those persons eligible for certified combined practical training in the information technology field, for the period of that certified combined practical training in the information technology field, the amount of ordinary wages payable where they work the prescribed working hours);

（ｉ）an insured person who has been newly hired and who is 15 years of age or more but less than 45 years of age: certified combined practical training prescribed in Article 26-5, paragraph (1) of the Vocational Abilities Development Promotion Act (hereinafter in this (1) referred to as "eligible certified combined practical training");

（ｉｉ）among insured persons who are 15 years of age or more but less than 45 years of age and whom it has employed since before receiving the certification prescribed in Article 26-3, paragraph (3) of the Vocational Abilities Development Promotion Act, a person who has been newly converted to a worker with a standard employment status: eligible certified combined practical training;

（ｉｉｉ）an insured person it employs who is 15 years of age or more but less than 45 years of age: eligible certified combined practical training;

（２）being an employer that, based on the vocational training implementation plan, conducts for persons eligible for certified combined practical training in the information technology field an assessment of vocational ability by means of a work history record;

（３）being an employer that satisfies any of the following:

（ｉ）being an employer whose main business is the information and communications industry;

（ｉｉ）in addition to what is prescribed in (i), being an employer specified by the Director-General for Human Resources Development as one for which it is expected that, by having the insured persons it employs undergo that certified combined practical training in the information technology field, those insured persons will be able to demonstrate practical abilities related to their duties;

ヘbeing an employer that has appointed a vocational ability development promoter, and that falls under any of the following:

（１）being an employer that falls under all of the following:

（ｉ）being an employer that has newly taken measures, in order to support the career development of the insured persons it employs and as provided in collective agreements or rules of employment, to promote the development and improvement of vocational abilities through the ensuring, etc. of opportunities to undergo self-directed vocational ability development, by granting leave of 30 days or more (excluding that given as annual paid leave pursuant to the provisions of Article 39 of the Labor Standards Act; referred to as "long-term educational training leave" in (2) and (3) and in (f), (1) through (3) of the following item) necessary to undergo vocational training, etc. conducted by a person other than that employer, vocational ability tests (meaning tests of the skills of workers necessary for an occupation and the knowledge related thereto) or career consulting (hereinafter in this (i) and (4), (i) referred to as "self-directed vocational ability development"), or an employer that has already taken those measures and that satisfies the requirements determined by the Director-General for Human Resources Development;

（ｉｉ）being an employer for which a certain number of insured persons subject to the application of the measures in (i) have arisen;

（ｉｉｉ）being an employer that has made an in-house vocational ability development plan known to the workers it employs, and that, based on that in-house vocational ability development plan, has prepared a plan pertaining to the measures in (i) (hereinafter in this Article referred to as a "plan for introducing and applying a leave system") and made it known to the insured persons it employs;

（ｉｖ）being an employer that has submitted the plan for introducing and applying a leave system to the Director of the Prefectural Labor Bureau;

（ｖ）being an employer other than one that dismissed workers at the place of business pertaining to that plan for introducing and applying a leave system during the period from the day six months before, counting from the day preceding the day on which the plan for introducing and applying a leave system was submitted, until the day on which a written application for receipt of the grant for the Investment in People Promotion Course is submitted to the Director of the Prefectural Labor Bureau (referred to as the "reference period" in (vi)) (excluding an employer that dismissed workers because continuation of the business became impossible owing to a natural disaster or other unavoidable cause, or for reasons attributable to the workers);

（ｖｉ）being an employer that is found to be carrying out proper employment management, judging from the number, etc. of persons who were employed at the place of business pertaining to the plan for introducing and applying a leave system and separated from service during the reference period, for whom a determination of recipient qualification was made as a specific qualified recipient during that reference period;

（ｖｉｉ）being an employer that maintains documents clarifying the status of separation from service of workers at the place of business pertaining to that plan for introducing and applying a leave system;

（２）being a small and medium-sized enterprise employer that falls under all of the following:

（ｉ）being a small and medium-sized enterprise employer that falls under (1);

（ｉｉ）being a small and medium-sized enterprise employer that, during the period in which an insured person it employs takes long-term educational training leave, has hired a worker necessary to handle the work of that insured person, or has received the provision of services of worker dispatch from a staffing provider, and then has had that insured person take long-term educational training leave;

（３）being a small and medium-sized enterprise employer that falls under all of the following:

（ｉ）being a small and medium-sized enterprise employer that falls under (1);

（ｉｉ）being a small and medium-sized enterprise employer that, during the period in which an insured person it employs takes long-term educational training leave, has taken measures such as payment of an allowance, as provided in collective agreements or rules of employment, and then has had that insured person take long-term educational training leave;

（４）being an employer that falls under all of the following:

（ｉ）being an employer that has newly taken measures, in order to support the career development of the insured persons it employs and as provided in collective agreements or rules of employment, to promote vocational ability development and improvement through the ensuring, etc. of opportunities to undergo self-directed vocational ability development by shortening prescribed working hours of those insured persons and exempting them from working hours beyond the prescribed working hours;

（ｉｉ）being an employer for which a certain number of insured persons subject to the application of the measures in (i) have arisen;

（ｉｉｉ）being an employer that has made an in-house vocational ability development plan known to the workers it employs, and that, based on that in-house vocational ability development plan, has prepared a plan pertaining to the measures in (i) (hereinafter in this (2) referred to as a "plan for introducing and applying a shorter working hours system, etc.") and made it known to the insured persons it employs;

（ｉｖ）being an employer that has submitted the plan for introducing and applying a shorter working hours system, etc. to the Director of the Prefectural Labor Bureau;

（ｖ）being an employer other than one that dismissed workers at the place of business pertaining to that plan for introducing and applying a shorter working hours system, etc. during the period from the day six months before, counting from the day preceding the day on which the plan for introducing and applying a shorter working hours system, etc. was submitted, until the day on which a written application for receipt of the grant for the Investment in People Promotion Course is submitted to the Director of the Prefectural Labor Bureau (referred to as the "reference period" in (vi)) (excluding an employer that dismissed workers because continuation of the business became impossible owing to a natural disaster or other unavoidable cause, or for reasons attributable to the workers);

（ｖｉ）being an employer that is found to be carrying out proper employment management, judging from the number, etc. of persons who were employed at the place of business pertaining to the plan for introducing and applying a shorter working hours system, etc. and separated from service during the reference period, for whom a determination of recipient qualification was made as a specific qualified recipient during that reference period;

（ｖｉｉ）being an employer that maintains documents clarifying the status of separation from service of workers at the place of business pertaining to that plan for introducing and applying a shorter working hours system, etc.;

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

イan employer that falls under (a) of the preceding item: an amount of 45/100 (60/100 in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 60/100 (75/100 in the case of an employer that has raised the wages of its workers)) of the total amount of the admission fees and tuition fees pertaining to flat-rate training (meaning flat-rate training of which 10 hours or more have been implemented) (limited to classroom learning, etc. conducted by the employer by commissioning an educational training facility, etc.) (where, per insured person who underwent that flat-rate training, the amount obtained by dividing that 45/100 (or 60/100 or 75/100) amount by the number of months of the period of that flat-rate training (12 where that number of months exceeds 12; hereinafter the same in this (a)) exceeds 20,000 yen, the amount obtained by multiplying 20,000 yen by the number of months of the period of that flat-rate training)

ロan employer that falls under (b) of the preceding item: the amount specified in (1) through (3) below;

（１）an amount of 45/100 (60/100 in the case of an employer that has raised the wages of its workers) of the total amount of the admission fees and tuition fees (limited to the amount borne by the employer under the system under (b), (2) of the preceding item; the same applies in (2) and (3)) pertaining to self-directed vocational ability development training (excluding that conducted at a university prescribed in Article 83 of the School Education Act and a graduate school prescribed in Article 97 of that Act (including a foreign graduate school equivalent thereto); hereinafter the same in this (1)) (where that 45/100 (or 60/100) amount exceeds, per insured person who underwent that self-directed vocational ability development training, the amount specified in the relevant one of (i) through (iii) below according to the categories of the number of implementation hours of one self-directed vocational ability development training set out in (i) through (iii), that specified amount; provided, however, that where, of online training or correspondence training, training determined by the Director-General for Human Resources Development is implemented, 70,000 yen);

（ｉ）10 hours or more but less than 100 hours: 70,000 yen;

（ｉｉ）100 hours or more but less than 200 hours: 150,000 yen;

（ｉｉｉ）200 hours or more: 200,000 yen;

（２）an amount of 45/100 (60/100 in the case of an employer that has raised the wages of its workers) of the total amount of the admission fees and tuition fees pertaining to self-directed vocational ability development training (limited to that conducted at a university prescribed in Article 83 of the School Education Act and a graduate school prescribed in Article 97 of that Act (excluding a foreign graduate school equivalent thereto); hereinafter the same in this (2)) (where that 45/100 (or 60/100) amount exceeds 600,000 yen per insured person who underwent that self-directed vocational ability development training in one fiscal year, 600,000 yen);

（３）an amount of 45/100 (60/100 in the case of an employer that has raised the wages of its workers) of the total amount of the admission fees and tuition fees pertaining to self-directed vocational ability development training (limited to that conducted at a foreign graduate school equivalent to a graduate school prescribed in Article 97 of the School Education Act; hereinafter the same in this (3)) (where that 45/100 (or 60/100) amount exceeds 2,000,000 yen per insured person who underwent that self-directed vocational ability development training in one fiscal year, 2,000,000 yen);

ハan employer that falls under (c) of the preceding item: the amount specified in the relevant one of (1) or (2) below according to the categories of employers set out in (1) or (2);

（１）an employer that has persons undergo advanced digital talent training (excluding that conducted at a university prescribed in Article 83 of the School Education Act; hereinafter the same in this (1)): the total amount of the following:

（ｉ）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 advanced digital talent training (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 advanced digital talent training (limited to classroom learning, etc. conducted by the employer by commissioning an educational training facility, etc.) (where that 60/100 (or 75/100) amount exceeds, per insured person who underwent that advanced digital talent training, the amount specified in the relevant one of (a) through (c) below according to the categories of the number of implementation hours of one advanced digital talent training set out in (a) through (c), that specified amount; provided, however, that where, of online training or correspondence training, training determined by the Director-General for Human Resources Development is implemented, 200,000 yen (300,000 yen in the case of a small and medium-sized enterprise employer));

（イ）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);

（ロ）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);

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

（ｉｉ）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 advanced digital talent training (limited to classroom learning, etc.) (limited, per insured person, to 1,200 hours) by 500 yen (1,000 yen in the case of a small and medium-sized enterprise employer);

（２）an employer that has persons undergo advanced digital talent training (limited to that conducted at a university prescribed in Article 83 of the School Education Act; hereinafter the same in this (2)): the total amount of the following:

（ｉ）an amount of 60/100 (75/100 in the case of a small and medium-sized enterprise employer) of the total amount of the admission fees, tuition fees and examination fees for qualification examinations pertaining to advanced digital talent training (limited to classroom learning, etc. conducted by the employer by commissioning an educational training facility, etc.) (where that 60/100 (or 75/100) amount exceeds 1,000,000 yen per insured person who underwent that advanced digital talent training in one fiscal year, 1,000,000 yen (in the case of a small and medium-sized enterprise employer, 1,500,000 yen where that amount exceeds 1,500,000 yen));

（ｉｉ）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 advanced digital talent training (limited to classroom learning, etc.) (limited, per insured person, to 1,200 hours (1,600 hours where the insured person is made to undergo training, etc. conducted at a university prescribed in Article 83 of the School Education Act or specialized practical educational training)) by 500 yen (1,000 yen in the case of a small and medium-sized enterprise employer);

ニan employer that falls under (d) of the preceding item: the amount specified in the relevant one of (1) or (2) below according to the categories of employers set out in (1) or (2);

（１）an employer that has persons undergo training of human resources for growth fields, etc. (limited to that conducted at a graduate school prescribed in Article 97 of the School Education Act (excluding a foreign graduate school equivalent thereto); hereinafter the same in this (1)): the total amount of the following:

（ｉ）an amount of 75/100 of the total amount of the admission fees, tuition fees and examination fees for qualification examinations pertaining to training of human resources for growth fields, etc. (limited to classroom learning, etc. conducted by the employer by commissioning an educational training facility, etc.) (where that 75/100 amount exceeds 1,500,000 yen per insured person who underwent that training of human resources for growth fields, etc. in one fiscal year, 1,500,000 yen);

（ｉｉ）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 of human resources for growth fields, etc. (limited to classroom learning, etc.) (limited, per insured person, to 1,600 hours) by 1,000 yen;

（２）an employer that has persons undergo training of human resources for growth fields, etc. (limited to that conducted at a foreign graduate school equivalent to a graduate school prescribed in Article 97 of the School Education Act; hereinafter the same in this (2)): an amount of 75/100 of the total amount of the admission fees, tuition fees and examination fees for qualification examinations pertaining to training of human resources for growth fields, etc. (limited to classroom learning, etc. conducted by the employer by commissioning an educational training facility, etc.) (where that 75/100 amount exceeds 5,000,000 yen per insured person who underwent that training of human resources for growth fields, etc. in one fiscal year, 5,000,000 yen);

ホan employer that falls under (e) of the preceding item: the total amount of the following:

（１）an amount of 45/100 (60/100 in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 60/100 (75/100 in the case of an employer that has raised the wages of its workers)) of the total amount of the expenses required for the operation of certified combined practical training in the information technology field (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 certified combined practical training in the information technology field (limited to classroom learning, etc. conducted by the employer by commissioning an educational training facility, etc.) (where that amount of 45/100 (60/100 or 75/100, as the case may be) exceeds, per person eligible for certified combined practical training in the information technology field who underwent that certified combined practical training in the information technology field, the amount specified in the relevant one of (i) through (iii) below according to the categories of the number of implementation hours of one certified combined practical training in the information technology field set out in (i) through (iii), that specified amount; provided, however, that where, of online training or correspondence training, training determined by the Director-General for Human Resources Development 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: 100,000 yen (in the case of a small and medium-sized enterprise employer, 150,000 yen);

（ｉｉ）100 hours or more but less than 200 hours: 200,000 yen (in the case of a small and medium-sized enterprise employer, 300,000 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, during the period of undergoing certified combined practical training in the information technology field (limited to classroom learning, etc.), to the persons eligible for certified combined practical training in the information technology field it employs (limited, per person eligible for certified combined practical training in the information technology field, to 1,200 hours), by 400 yen (500 yen in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 800 yen (1,000 yen in the case of an employer that has raised the wages of its workers));

（３）per person eligible for certified combined practical training in the information technology field who underwent certified combined practical training in the information technology field (excluding classroom learning, etc.), 110,000 yen (140,000 yen in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 200,000 yen (250,000 yen in the case of an employer that has raised the wages of its workers));

ヘan employer that falls under (f) of the preceding item: the amount specified in the relevant one of (1) through (4) below according to the categories of employers set out in (1) through (4).

（１）an employer that falls under (f), (1) of the preceding item: the total amount of the following:

（ｉ）200,000 yen (240,000 yen in the case of an employer that has raised the wages of its workers) (limited to an employer that has newly taken the measures in (f), (1), (i) of the preceding item);

（ｉｉ）an amount obtained by multiplying the total number of hours of paid long-term educational training leave granted to the insured persons it employs (limited, per insured person, to 1,200 hours (1,600 hours in the case of a small and medium-sized enterprise employer)) by 800 yen (1,000 yen in the case of an employer that has raised the wages of its workers or a small and medium-sized enterprise employer);

（２）an employer that falls under (f), (2) of the preceding item: the total amount of the following:

（ｉ）200,000 yen (240,000 yen in the case of an employer that has raised the wages of its workers) (limited to an employer that has newly taken the measures in (f), (1), (i) of the preceding item);

（ｉｉ）an amount obtained by multiplying the total number of hours of paid long-term educational training leave granted to the insured persons it employs (limited, per insured person, to 1,600 hours) by 1,000 yen;

（ｉｉｉ）per insured person, the amount specified in the relevant provision according to the categories of periods set out in (a) through (c) below (limited, of the periods during which that insured person took paid long-term educational training leave, to the periods during which, in that period, a worker necessary to handle the work of that insured person was hired, or the services of worker dispatch were received from a staffing provider);

（イ）30 days or more but less than 90 days: 270,000 yen;

（ロ）90 days or more but less than 180 days: 450,000 yen;

（ハ）180 days or more: 675,000 yen;

（３）an employer that falls under (f), (3) of the preceding item: the total amount of the following:

（ｉ）200,000 yen (240,000 yen in the case of an employer that has raised the wages of its workers) (limited to an employer that has newly taken the measures in (f), (1), (i) of the preceding item);

（ｉｉ）an amount obtained by multiplying the total number of hours of paid long-term educational training leave granted to the insured persons it employs (limited, per insured person, to 1,600 hours) by 1,000 yen;

（ｉｉｉ）an amount obtained by multiplying the amount of allowances paid to the workers who handled the work of the insured person, for the period during which the insured person took paid long-term educational training leave, by 75/100 (where, per insured person, the amount obtained by dividing the amount so obtained by the number of months of the period forming the basis for calculating the amount of the allowances (10 where that number of months exceeds 10) exceeds 160,000 yen, 160,000 yen);

（４）an employer that falls under (f), (4) of the preceding item: 200,000 yen (240,000 yen in the case of an employer that has raised the wages of its workers).