Act to Facilitate the Employment of Persons with Disabilities

The purpose of this Act is to comprehensively implement measures that are meant to do things such as facilitate the employment of persons with disabilities based on considerations such as the duty to employ them; measures that are meant to ensure equal opportunities and treatment in employment for persons with disabilities and persons without disabilities and to enable persons with disabilities to make effective use of their abilities; vocational rehabilitation measures; and other measures that are meant to prompt persons with disabilities to become independent in their working lives through actions such as working in jobs suited to their abilities; thereby bringing about occupational stability for persons with disabilities.

In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

Every worker with a disability is to be given the opportunity to use their abilities in their working life as a worker who forms a part of the economic aspect of society.

Workers with disabilities, recognizing themselves to be persons engaged in occupations and acting on their own initiatives, must endeavor to develop and improve their abilities and to become independent as capable working persons.

Based on the principle of social solidarity, all employers have a responsibility, in employing persons with disabilities, to cooperate in the efforts of workers with disabilities to become independent as capable working persons, and must endeavor to achieve stable employment for them by fairly evaluating their abilities and providing them with appropriate places of employment, as well as by carrying out proper personnel management and measures concerning the development and improvement of vocational abilities.

As well as taking the initiative in employing persons with disabilities and in addition to increasing the understanding of employers and the people in general with regard to the employment of persons with disabilities, the national and local governments must endeavor to comprehensively and effectively advance the necessary measures to facilitate the employment of persons with disabilities and achieve employment stability for them, including taking measures to assist employers, persons with disabilities, and other relevant persons and taking vocational rehabilitation measures that are mindful of the attributes of persons with disabilities.

①The Minister of Health, Labour and Welfare is to formulate the policy that is to form the basis for measures to facilitate the employment of persons with disabilities and to achieve employment stability for them (hereinafter referred to as the "basic policy for employment measures for persons with disabilities").

②The basic policy for employment measures for persons with disabilities establishes:

③In advance of establishing the basic policy on employment measures for persons with disabilities, the Minister of Health, Labour and Welfare is to hear the opinions of the Labour Policy Council and seek the opinions of the prefectural governors.

④Without delay after establishing the basic policy on employment measures for persons with disabilities, the Minister of Health, Labour and Welfare must publicize a policy outline.

⑤The provisions of the preceding two paragraphs apply mutatis mutandis to amendments to the basic policy on employment measures for persons with disabilities.

①Based on the basic policy on employment measures for persons with disabilities, the Minister of Health, Labour and Welfare is to establish guidelines for formulating the plan for encouraging active engagement by persons with disabilities that is provided for in paragraph (1) of the following Article (referred to in the following paragraph as the "plan for encouraging active engagement by persons with disabilities"; hereinafter in this Article and in paragraph (1) of the following Article, those guidelines are referred to as the "guidelines for formulating the plan for encouraging active engagement by persons with disabilities") so that the national and local governments are able to comprehensively and effectively implement efforts to encourage employees with disabilities to engage actively in working life by making effective use of their abilities (referred to as "encouraging employees with disabilities to engage actively in working life" in the following paragraph, the following Article, and Article 78, paragraph (1), item (ii)).

②In the guidelines for formulating the plan for encouraging active engagement by persons with disabilities, the Minister of Health, Labour and Welfare is to establish the things that are to serve as guidelines for the plan for encouraging active engagement by persons with disabilities, with regard to the following particulars:

③After having established or altered the guidelines for formulating the plan for encouraging active engagement by persons with disabilities, the Minister of Health, Labour and Welfare must publicize this without delay.

①The national or local government's appointer (other than a person exercising appointive power after having been delegated by the appointer; the same applies hereinafter) must formulate a plan for efforts to encourage active engagement by employees with disabilities (hereinafter referred to as the "plan for encouraging active engagement by persons with disabilities" in this Article and Article 78, paragraph (1), item (ii)) that the relevant organization (including an organization with which a person exercising appointive power after having been delegated by the appointer is affiliated) will implement, in conformity with the guidelines for formulating the plan for encouraging active engagement by persons with disabilities.

②The plan for encouraging active engagement by persons with disabilities is to establish the following particulars:

③At the request of the national or local government's appointer, the Minister of Health, Labour and Welfare may give the appointer the advice necessary to formulate the plan for encouraging active engagement by persons with disabilities.

④After having formulated or altered the plan for encouraging active engagement by persons with disabilities, the national or local government's appointer must take measures to make this known to employees without delay.

⑤After having formulated or altered the plan for encouraging active engagement by persons with disabilities, the national or local government's appointer must publicize this without delay.

⑥The national or local government's appointer must publicize the status of implementation of the efforts based on the plan for encouraging active engagement by persons with disabilities at least once every year.

⑦The national or local government's appointer must endeavor both to implement efforts based on the plan for encouraging active engagement by persons with disabilities and to achieve the goals provided for in the plan for encouraging active engagement by persons with disabilities.

①Vocational rehabilitation measures must be implemented comprehensively and effectively, in accordance with the type and degree of impairment of each of person with a disability, and in keeping with conditions such as their wishes, aptitudes, and work experience.

②Vocational rehabilitation measures are to be implemented, as necessary, in appropriate coordination with measures for medical and social rehabilitation.

In order to facilitate the employment of persons with disabilities, public employment security offices are to do things such as collecting information on job searches by persons with disabilities, providing that information to employers, and recommending employers to hire persons with disabilities, and are to endeavor to find job openings of a content that is suited to the abilities of persons with disabilities.

①On finding that it is necessary to do so in order to place a person with a disability in a job that is suited to their abilities, a public employment security office is to give guidance to recruiting employers on a physical or mental requirement or other such requirement in a job opening.

②If asked to do so by a recruiting employer when providing job placement services for a person with a disability, a public employment security office is to provide the recruiting employer with materials it has concerning the vocational abilities of that person.

In order to enable persons with disabilities to find jobs that are suited to their abilities, a public employment security office is to take the necessary measures, including implementing aptitude tests, providing recruitment information, and giving vocational guidance adapted to persons with disabilities.

①For persons with disabilities for whom a public employment security office finds it to be necessary to implement the aptitude tests, give vocational guidance, and take other measures referred to in the preceding Article based on particularly specialized knowledge and techniques, that public employment security office is to take those measures in close cooperation with a vocational center for persons with disabilities provided for in Article 19, paragraph (1), or is to make arrangements for the relevant persons with disabilities to have those measures taken for them at such a vocational center for persons with disabilities.

②When a public employment security office and a vocational center for persons with disabilities provided for in Article 19, paragraph (1) receive from a person who has received the employment selection support provided for in Article 5, paragraph (13) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005) the results referred to in that paragraph, they are to conduct the aptitude tests, vocational guidance, etc. referred to in the preceding Article and the preceding paragraph, taking those results into consideration.

①If a prefecture finds it to be necessary to do so, it is to implement adaptive training for job-seekers with disabilities (but only for persons with physical disabilities, persons with intellectual disabilities, or persons with mental disabilities; the same applies in the following Article and Article 15, paragraph (2)) for the purpose of making it easier for them to adapt to the environment associated with operations that are suited to their abilities.

②A prefecture is to implement adaptive training by entrusting this to an employer that carries out operations as provided in the preceding paragraph in an environment that is found to be standard.

If a public employment security office finds it to be necessary to do so in order to facilitate the employment of a person with a disability, it is to arrange for that person to undergo adaptive training.

①Adaptive training is to be free of charge.

②A prefecture may pay an allowance to a person with a disability who undergoes adaptive training, pursuant to the provisions of the Act on Comprehensive Promotion of Labor Measures, Stabilization of Employment of Employees, and Enrichment of Their Working Lives (Act No. 132 of 1966).

Beyond what is prescribed in the preceding three Articles, Order of the Ministry of Health, Labour and Welfare provides for a training period and other criteria for adaptive training.

If a public employment security office finds it to be necessary to do so in order to stabilize employment for a person with a disability, it may give a person with a disability who has found employment through the office's job placement services and other persons with disabilities who are employed by an employer the advice or guidance they need to adapt to the work environment.

If a public employment security office finds it to be necessary to do so in order to facilitate the employment of a person with a disability and stabilize employment for that person, it may give a person who employs or seeks to employ a person with a disability advice or guidance as to hiring, job assignment, work assistance tools, work equipment or environment, or other technical matters involved in the employment of persons with disabilities (referred to as "personnel management matters concerning persons with disabilities" in the following Section).

①The Minister of Health, Labour and Welfare is to carry out operations for establishing and managing the following facilities (hereinafter referred to as "vocational centers for persons with disabilities") to facilitate the independence of persons with disabilities in their working lives:

②The Minister of Health, Labour and Welfare is to have the Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers (hereinafter referred to as "JEED") carry out all or part of the operations provided for in the preceding paragraph.

The National Institute of Vocational Rehabilitation provides the following services:

A regional vocational center for persons with disabilities provides the following services over a broad region in close collaboration with the polytechnic schools for persons with disabilities and the medical treatment facilities set forth in Article 12, paragraph (1), item (i) of the Act on the Japan Corporation of Occupational Health and Safety (Act No. 171 of 2002), and other facilities provided for by Order of the Ministry of Health, Labour and Welfare, for persons with disabilities who need to systematically have vocational rehabilitation measures taken for them:

A local vocational center for persons with disabilities provides the following services within the prefecture:

An entity that is not a vocational center for persons with disabilities must not use the characters "障害者職業総合センター" (transliterated as "shougai-sha shokugyou sougou sentaa" and meaning "National Institute of Vocational Rehabilitation") or "障害者職業センター" (transliterated as "shougai-sha shokugyou sentaa" and meaning "vocational center for persons with disabilities") in its name.

①JEED must appoint vocational counselors for persons with disabilities in the vocational centers for persons with disabilities.

②A vocational counselor must be a person who has passed the examination that the Minister of Health, Labour and Welfare designates and has finished the training course that the Minister of Health, Labour and Welfare designates, or a person who has the credentials provided for by Order of the Ministry of Health, Labour and Welfare.

①The vocational centers for persons with disabilities must endeavor to communicate closely and cooperate with one another to facilitate independence in the working lives of persons with disabilities.

②In providing the services set forth in Article 20, item (v), Article 21, item (i) or item (ii), or Article 22, items (i) through (iii) for a person with a mental disability, a vocational center for persons with disabilities is to endeavor to coordinate with physicians and other medical personnel.

③A vocational center for persons with disabilities is to endeavor to ensure effective promotion of vocational rehabilitation in conjunction with job placement and other measures implemented by public employment security offices, the services provided by the work/life support centers for persons with disabilities referred to in Article 27, paragraph (2), and the vocational training implemented by the public human resources development facilities referred to in Article 15-7, paragraph (3) of the Human Resources Development Promotion Act (Act No. 64 of 1969) and by the Polytechnic University referred to in Article 27 of that Act (referred to as "public human resources development facilities and the Polytechnic University" in Article 83).

The vocational rehabilitation measures at a vocational center for persons with disabilities are to be free of charge.

①At the application of a general incorporated association or general incorporated foundation whose purpose is to stabilize employment for persons with disabilities who need support in their employment and in associated aspects of daily or community life in order to achieve independence in their working lives (hereinafter referred to as "persons with disabilities needing support" in this Section), social welfare corporation as provided in Article 22 of the Social Welfare Act (Act No. 45 of 1951), corporation engaging in specified non-profit activities as provided in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities (Act No. 7 of 1998), or other corporation provided for by Order of the Ministry of Health, Labour and Welfare that is found to conform to the following criteria in relation to the services provided for in the following Article, a prefectural governor may designate the applicant as a person to provide the services provided for in that Article:

②Having made a designation under the provisions of the preceding paragraph, the prefectural governor must issue public notice of the name and address of the person designated under the provisions of that paragraph (hereinafter referred to as a "work/life support center for persons with disabilities") and the location of its office.

③Prior to changing its name or address or the location of its office, a work/life support center for persons with disabilities must file a notification of this with the prefectural governor.

④When a notification as under the preceding paragraph has been filed, the prefectural governor must issue public notice of the particulars to which the notification pertains.

A work/life support center for persons with disabilities is to provide the following services:

A work/life support center for persons with disabilities is to provide the services set forth in item (ii) of the preceding Article based on the vocational evaluations of persons with disabilities needing support which are made by the local vocational centers for persons with disabilities.

①A work/life support center for persons with disabilities must prepare a business plan and budget statement for revenues and expenditure and submit them to the prefectural governor each business year, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare. The same applies if it seeks to modify these.

②A work/life support center for persons with disabilities must prepare a business report and income and expenditure statement and submit them to the prefectural governor after the end of each business year pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare.

The prefectural governor may give a work/life support center for persons with disabilities the orders that are necessary for supervising the services provided for in Article 28, to the extent necessary for enforcing the provisions of this Section.

①If a work/life support center for persons with disabilities falls under any of the following items, the prefectural governor may revoke the designation under the provisions of Article 27, paragraph (1) (hereinafter referred to as the "designation" in this Article):

②On having revoked a designation pursuant to the provisions of the preceding paragraph, the prefectural governor must issue public notice of this.

It is prohibited for the current or former officer or employee of a work/life support center for persons with disabilities to divulge any secret learned in connection with the services set forth in Article 28, item (i).

In recruiting and hiring workers, an employer must give persons with disabilities equal opportunities to those they give to persons without disabilities.

An employer must not use the fact that a worker has a disability as a reason to engage in treatment that unjustly differentiates that worker from persons without disabilities in terms of wage decisions, implementation of education and training, use of employee welfare and recreational facilities, and other elements of worker treatment.

①The Minister of Health, Labour and Welfare is to establish the guidelines that employers need to appropriately handle the matters provided for in the preceding two Articles (referred to as the "guidelines on the prohibition of discrimination" in the following paragraph).

②The provisions of Article 7, paragraph (3) and paragraph (4) apply mutatis mutandis to the formulation and modification of the guidelines on the prohibition of discrimination. In such a case, the phrase "hear the opinions of the Labor Policy Council and seek the opinions of the prefectural governors" in paragraph (3) of that Article is deemed to be replaced with "hear the opinions of the Labor Policy Council".

At the request of a person with a disability, an employer must take necessary measures that reflect consideration for the characteristics of that person's impairment in their recruitment and hiring of workers, in order to correct circumstances that are an obstacle to ensuring equal opportunities for persons with and without disabilities in their recruitment and hiring of workers; provided, however, that this does not apply if those measures would place an excessive burden on the employer.

An employer must arrange for the necessary equipment for the smooth performance of duties reflecting consideration for the characteristics of the impairments of the workers with disabilities they employ, appoint persons to assist the workers with disabilities, and take other necessary measures in order to correct circumstances that are an obstacle to ensuring equal treatment for workers with and without disabilities or that are an obstacle to making effective use of the abilities of workers with disabilities; provided, however, that this does not apply if those measures would place an excessive burden on the employer.

①In taking the measures provided for in the preceding two Articles, an employer must fully respect the inclinations of the person with a disability.

②An employer must respond when consulted by a worker with a disability that they employ regarding the measures provided for in the preceding Article and take the necessary measures in terms of personnel management, including making the systemic arrangements they need to respond appropriately.

①The Minister of Health, Labour and Welfare is to establish guidelines that employers need to appropriately and effectively implement the measures that they are to take pursuant to the provisions of the preceding three Articles (referred to as the "guidelines on ensuring equal opportunities" in the following paragraph).

②The provisions of Article 7, paragraph (3) and paragraph (4) apply mutatis mutandis to the formulation and modification of the guidelines on ensuring equal opportunities. This being the case, the phrase "hear the opinions of the Labor Policy Council and seek the opinions of the prefectural governors" in paragraph (3) of that Article is deemed to be replaced with "hear the opinions of the Labor Policy Council".

On finding it to be necessary to do so in connection with the entry into effect of the provisions of Article 34, Article 35, and Articles 36-2 through 36-4, the Minister of Health, Labour and Welfare may give an employer advice, guidance, or recommendations.

①All employers have a collective responsibility to extend appropriate places of employment based on the principles of social solidarity as it relates to the employment of qualifying disabled persons, and must endeavor to readily hire qualifying disabled persons.

②The term "qualifying disabled person" as used in this Chapter, Article 86, item (ii) and Articles 3 through 6 of the Supplementary Provisions means a person with a physical disability, a person with an intellectual disability, or a person with a mental disability (but only one who has been issued a mental disability certificate pursuant to the provisions of Article 45, paragraph (2) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Act No. 123 of 1950); the same applies hereinafter, except in Section 4 and Article 79, paragraph (1)).

①With regard to the hiring of employees (limited to employees who work for the organization in question (inclusive of any organization with which a person exercising appointive power after having been delegated by the relevant appointer is associated; the same applies hereinafter) on a full-time basis, other than police officers, self-defense officers, and other officials provided for by Cabinet Order; the same applies hereinafter, except in Article 79, paragraph (1) and Article 81, paragraph (2)), if the number of qualifying disabled employees who work for an organization is less than the number arrived at when the total number of employees of that organization is multiplied by a rate no lower than the mandatory proportion of disabled workers provided for in Article 43, paragraph (2) which is provided for by Cabinet Order (any part of the number so calculated representing less than one full person is disregarded), the national or local government's appointer, pursuant to the provisions of Cabinet Order, must draw up a plan for hiring qualifying disabled persons in order to bring the number of qualifying disabled employees up to at least the number arrived at when the total number of employees is multiplied by the aforementioned rate.

②When the total number of employees referred to in the preceding paragraph is calculated, each employee working reduced hours (meaning a full-time employee whose weekly working hours are short compared to the weekly working hours of employees with standard employment statuses who work at the relevant organization, and are less than the number of hours prescribed by the Minister of Health, Labour and Welfare as referred to in Article 43, paragraph (3); the same applies hereinafter) is deemed to constitute the number of employees that is provided for by Order of the Ministry of Health, Labour and Welfare.

③When the number of qualifying disabled employees referred to in paragraph (1) is calculated, each qualifying disabled employee working reduced hours is deemed to constitute the number of qualifying disabled employees that is provided for by Order of the Ministry of Health, Labour and Welfare.

④When the number of qualifying disabled employees referred to in paragraph (1) is calculated, each employee with a severe physical disability or severe intellectual disability (excluding employees working reduced hours) is deemed to constitute the number of qualifying disabled employees that is provided for by Cabinet Order.

⑤Notwithstanding the provisions of paragraph (3), when the number of qualifying disabled employees referred to in paragraph (1) is calculated, each employee with a severe physical or intellectual disability who is working reduced hours is deemed to constitute the number of qualifying disabled employees provided for by Order of the Ministry of Health, Labour and Welfare, to the extent that this does not reach the number provided for by Cabinet Order referred to in the preceding paragraph.

⑥Whether an employee working at the organization in question is a qualifying disabled person is to be confirmed using the documents provided for by Order of the Ministry of Health, Labour and Welfare.

⑦On finding it to be necessary to do so, the Minister of Health, Labour and Welfare may give the national or local government's appointer recommendations as to the proper implementation of the confirmation under the provisions of the preceding paragraph.

①The national or local government's appointer must report the plan referred to in paragraph (1) of the preceding Article and the status of its implementation to the Minister of Health, Labour and Welfare, pursuant to the provisions of Cabinet Order.

②On finding it to be especially necessary to do so, the Minister of Health, Labour and Welfare may give the national or local government's appointer who has drawn up the plan referred to in paragraph (1) of the preceding Article recommendations as to the proper implementation of that plan.

①The national or local government's appointer must report the appointment and dismissal status for qualifying disabled employees at the relevant organization to the Minister of Health, Labour and Welfare once a year, pursuant to the provisions of Cabinet Order.

②Pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, the national or local government's appointer must disclose the substance of what was reported to the Minister of Health, Labour and Welfare pursuant to the provisions pursuant to the provisions of the preceding paragraph.

①To apply the provisions of Article 38, paragraph (1) and the preceding Article to a ministry or agency (meaning an organization provided for in Article 49, paragraph (1) of the Act for Establishment of the Cabinet Office (Act No. 89 of 1999) or Article 3, paragraph (2) of the National Government Organization Act (Act No. 120 of 1948); the same applies hereinafter) that, based on the application of that ministry's or agency's appointer and the appointer of an external bureau and other organizations (meaning the organizations provided for in Article 49, paragraph (2) of the Act for Establishment of the Cabinet Office, or commissions and agencies provided for in Article 3, paragraph (2) and extraordinary organizations provided for in Article 8-3 of the National Government Organization Act; the same applies hereinafter), has been approved by the Minister of Health, Labour and Welfare as a ministry or agency that may accelerate the hiring of qualifying disabled employees as a single entity (hereinafter referred to as the "approved ministry or agency"), the employees who work at those external bureaus and other organizations are deemed to be employees who work solely at that approved ministry or agency, and those external bureaus and other organizations are deemed to be that approved ministry or agency.

②If, after the Minister of Health, Labour and Welfare has granted the approval under the provisions of the preceding paragraph, the approved ministry or agency or an external bureau or other organization is disestablished or the Minister finds that the approved ministry or agency or an external bureau or other organization has become unable to accelerate the hiring of qualifying disabled employees, the Minister may revoke that approval.

①To apply the provisions of Article 38, paragraph (1) and Article 40 to a local government organization that, based on the application of the appointer of that organization and the appointer of a local government organization other than the organization in question (hereinafter referred to as "the other organization"), has had it certified by the Minister of Health, Labour and Welfare that it and the other organization conform to the following criteria (hereinafter referred to as a "certified local organization"), the employees who work at the other organization are deemed to be employees who work solely at the certified local organization, and the other organization is deemed to be that certified local organization:

②If, after the Minister of Health, Labour and Welfare grants a certification under the preceding paragraph, the certified local organization or the other organization is disestablished or the Minister finds that it no longer conforms to the criteria set forth in one of the items of the preceding paragraph, the Minister may revoke the certification.

①When an employment relationship changes as provided by Order of the Ministry of Health, Labour and Welfare, the employer (meaning an employer that employs regularly employed workers (hereinafter simply referred to as "workers") and excluding the national government and local governments; the same applies hereinafter, except in the following Chapter and Article 81-2) must ensure that the number of qualifying disabled workers they employ is at least the number arrived at when the number of workers they employ is multiplied by the mandatory proportion of disabled workers (any part of the number so calculated representing less than one full person is disregarded; referred to as the "legally mandated number of workers with disabilities" in Article 46, paragraph (1)).

②The "mandatory proportion of disabled workers" that is referred to in the preceding paragraph is to be set based on the percentage of the total number of workers (inclusive of those who are unable to obtain stable employment despite having the will and ability to work; the same applies in Article 54, paragraph (3)) that the total number of qualifying disabled workers (inclusive of qualifying disabled persons who are unable to obtain stable employment despite having the will and ability to work; the same applies in Article 54, paragraph (3)) accounts for, and is prescribed by Cabinet Order at least every five years in consideration of the changes in that percentage.

③When the number of qualifying disabled workers referred to in paragraph (1) and the total number of qualifying disabled workers referred to in the preceding paragraph are calculated, each part-time worker (meaning a regularly employed worker who has a number of scheduled working hours per week that is low in comparison to the number of scheduled working hours per week of workers with standard employment statuses who are employed at that employer's place of business, and that is less than the number of hours specified by the Minister of Health, Labour and Welfare; the same applies hereinafter) who is a qualifying disabled person is deemed to constitute the number of qualifying disabled workers provided for by Order of the Minister of Health, Labour and Welfare.

④When the number of qualifying disabled workers referred to in paragraph (1) and the total number of qualifying disabled workers referred to in paragraph (2) are calculated, each worker with a severe physical or intellectual disability (other than a part-time worker) is deemed to constitute the number of qualifying disabled workers prescribed by Cabinet Order.

⑤Notwithstanding the provisions of paragraph (3), when the number of qualifying disabled workers referred to in paragraph (1) and the total number of qualifying disabled workers referred to in paragraph (2) are calculated, each part-time worker with a severe physical or intellectual disability is deemed to constitute the number of qualifying disabled workers prescribed by Order of the Ministry of Health, Labour and Welfare, to the extent that this does not reach the number provided for by Cabinet Order referred to in the preceding paragraph.

⑥Notwithstanding the provisions of paragraph (2), for a special public corporation (meaning a corporation incorporated directly by a law, a corporation incorporated through a special act of incorporation pursuant to a special law, or a corporation that a local government incorporates under a special law, all or substantial parts of whose capital has been contributed by the national government or local governments or whose primary sources of funds for expenses necessary for project management are grants or subsidies from the national government or local governments and that are provided for by Cabinet Order; the same applies hereinafter), the mandatory proportion of disabled workers referred to in paragraph (1) is to be a percentage of not less than the percentage under the provisions of paragraph (2) that Cabinet Order prescribes.

⑦An employer (limited to one that ordinarily employs at least the number of workers provided for by Order of the Ministry of Health, Labour and Welfare) must report the employment status of qualifying disabled workers to the Minister of Health, Labour and Welfare once a year, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare.

⑧When the number of workers an employer employs that is referred to in paragraph (1) and the preceding paragraph and the total number of workers referred to in paragraph (2) are calculated, each part-time worker is deemed to constitute the number of workers that is provided for by Order of the Ministry of Health, Labour and Welfare.

⑨Whether a worker employed by the employer in question is a qualifying disabled person is to be confirmed using the documents provided for by Order of the Ministry of Health, Labour and Welfare.

①To apply the provisions of paragraph (1) and paragraph (7) of the preceding Article to an employer that has a special connection provided for by Order of the Ministry of Health, Labour and Welfare to a specific stock company (excluding an employer that is a member associated with a certification as referred to in Article 45-3, paragraph (1)), and that, based on the application of the employer and the relevant stock company (hereinafter referred to as a "subsidiary"), has had it certified by the Minister of Health, Labour and Welfare that the subsidiary conforms to the following criteria (hereinafter referred to as a "parent employer"), the workers that the subsidiary employs are deemed to be workers that the parent employer solely employs, and the subsidiary's places of business are deemed to be the parent employer's places of business:

②When the total number of workers referred to in item (ii) of the preceding paragraph is calculated, each part-time worker is deemed to constitute the number of workers that is provided for by Order of the Ministry of Health, Labour and Welfare.

③When the number of qualifying disabled workers referred to in paragraph (1), item (ii) is calculated, each part-time qualifying disabled worker is deemed to constitute the number of qualifying disabled workers that is provided for by Order of the Ministry of Health, Labour and Welfare.

④If, after the Minister of Health, Labour and Welfare grants a certification under the provisions of paragraph (1), the parent employer comes to no longer meet the requirements for the special connection provided for in that paragraph or discontinues its business operations, or the Minister finds that the subsidiary associated with the certification no longer meets the criteria set forth in the items of that paragraph, the Minister may revoke the certification.

①To apply the provisions of Article 43, paragraph (1) and paragraph (7) to a parent employer that has a special connection provided for by Order of the Ministry of Health, Labour and Welfare to a specific stock company (other than the subsidiaries of the parent employer and employers that are the members associated with a certification as referred to in Article 45-3, paragraph (1)), and that, based on the application of the parent employer, the relevant subsidiary, and the relevant stock company (hereinafter referred to as a "related company"), has had it certified by the Minister of Health, Labour and Welfare that the parent employer and the related company conform to the following criteria, the workers that the related company employs are deemed to be workers that the parent employer solely employs, and the related company's places of business are deemed to be the parent employer's places of business:

②If a related company has been granted the certification referred to in paragraph (1) of the preceding Article or paragraph (1) of the following Article, it may not file an application as referred to in the preceding paragraph.

③The provisions of paragraph (4) of the preceding Article apply mutatis mutandis to a case as referred to in paragraph (1).

①To apply the provisions of Article 43, paragraph (1) and paragraph (7) to an employer that, based on the application of that employer and all of its subsidiaries, has had it certified by the Minister of Health, Labour and Welfare that the employer and the subsidiaries to which the application pertains (hereinafter referred to as "related subsidiaries") conform to the following criteria (hereinafter a parent employer that has had this certified is referred to as a "related parent employer"), the workers that the related subsidiaries employ are deemed to be workers employed solely by the related parent employer, and the related subsidiaries' places of business are deemed to be the related parent employer's places of business:

②Notwithstanding the provisions of Article 44, paragraph (1) or paragraph (1) of the following Article, if a related subsidiary has been granted the certification referred to in one of those paragraphs, the subsidiary or related company in question is deemed to be a related subsidiary and the provisions of the preceding paragraph (except for item (iii) and item (iv)) apply.

③An employer whose related subsidiary has been granted the certification referred to in paragraph (1) may not be granted the certification referred to in that paragraph.

④When the number of qualifying disabled workers referred to in paragraph (1), item (iii) is calculated, each part-time qualifying disabled worker is deemed to constitute the number of qualifying disabled workers as provided for by Order of the Ministry of Health, Labour and Welfare.

⑤When the number of qualifying disabled workers referred to in paragraph (1), item (iii) is calculated, each worker with a severe physical or intellectual disability (other than part-time workers) is deemed to constitute the number of qualifying disabled workers provided for by Cabinet Order.

⑥Notwithstanding the provisions of paragraph (4), when the number of qualifying disabled workers referred to in paragraph (1), item (iii) is calculated, each part-time worker with a severe physical or intellectual disability is deemed to constitute the number of qualifying disabled workers provided for by Order of the Ministry of Health, Labour and Welfare, to the extent that this does not reach the number provided for by Cabinet Order referred to in the preceding paragraph.

⑦The provisions of Article 44, paragraph (4) apply mutatis mutandis to a case as referred to in paragraph (1).

①To apply the provisions of Article 43, paragraph (1) and paragraph (7) to a business cooperative or association that, based on the application of that business cooperative or association and multiple employers who are its members (but only employers ordinarily employing a number of workers that is at least the number provided for by Order of the Ministry of Health, Labour and Welfare as referred to in Article 43, paragraph (7); subsidiaries, related companies, related subsidiaries, and member employers associated with a certification referred to in Article 44, paragraph (1), Article 45, paragraph (1), paragraph (1) of the preceding Article or this paragraph are excluded; hereinafter any such member employer is referred to as a "specified employer"), has had it certified by the Minister of Health, Labour and Welfare that the business cooperative or association and those specified employers conform to the following criteria (hereinafter such a business cooperative or association is referred to as "specified cooperative or association"), the workers that the specified employer employs are deemed to be workers that the specified cooperative or association solely employs, and the specified employers' places of business are deemed to be the places of business of the specified cooperative or association:

②In this Article, the term "business cooperative or association" means a business cooperative, a limited liability partnership provided for in Article 2 of the Limited Liability Partnership Act (Act No. 40 of 2005) (limited to one that meets requirements provided for by Order of the Ministry of Health, Labour and Welfare, such as that only small and medium-sized enterprises (limited to those set forth in the items of Article 2, paragraph (1) of the Small and Medium-sized Enterprise Basic Act (Act No. 154 of 1963)) are its members; referred to as a "specified limited liability partnership" in item (iv) of the following paragraph and paragraph (7)), or any other association established under a special Act that is provided for by Order of the Ministry of Health, Labour and Welfare.

③A business cooperative or association must include the following particulars in the implementation plan:

④If a specified employer has been granted the certification referred to in Article 44, paragraph (1), paragraph (1) of the preceding Article, or paragraph (1), the employer may not file an application as referred to in any of those paragraphs.

⑤The provisions of Article 43, paragraph (8) apply mutatis mutandis to the calculation of the number of workers an employer employs that is referred to in paragraph (1) and the total number of workers referred to in item (iv) of that paragraph.

⑥The provisions of paragraph (4) of the preceding Article apply mutatis mutandis to the calculation of the number of qualifying disabled workers referred to in paragraph (1), item (iv), and the provisions of paragraphs (4) through (6) of that Article apply mutatis mutandis to the calculation of the number of qualifying disabled workers referred to in paragraph (1), item (vi).

⑦If, after the Minister of Health, Labour and Welfare grants a certification under the provisions of paragraph (1), the Minister finds that the business cooperative or association and specified employers associated with the certification no longer conform to the criteria set forth in the items of that paragraph, or finds that the specified limited liability partnership associated with the certification no longer meets the requirements provided for by Order of the Ministry of Health, Labour and Welfare referred to in paragraph (2), the Minister may revoke the certification.

①On finding it to be necessary to do so in order to facilitate the employment of qualifying disabled persons, the Minister of Health, Labour and Welfare may order an employer that employs a number of qualifying disabled workers that is less than the legally mandated number of workers with disabilities (other than an employer that constitutes a specified cooperative or association or a specified employer associated with the certification referred to in paragraph (1) of the preceding Article; hereinafter the same applies in this Article and the following Article) to draw up a plan, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, for hiring qualifying disabled persons in order to bring the number of qualifying disabled workers up to at least the legally mandated number of workers with disabilities.

②The provisions of Article 45-2, paragraphs (4) through (6) apply mutatis mutandis to the calculation of the number of qualifying disabled workers referred to in the preceding paragraph.

③To apply the provisions of paragraph (1) to a parent employer or related parent employer, workers that the relevant subsidiary and the relevant related company employ are deemed to be workers employed solely by the parent employer, and workers that the relevant related subsidiaries employ are deemed to be workers employed solely by the related parent employer.

④Having drawn up a plan as referred to in paragraph (1), an employer must submit this to the Minister of Health, Labour and Welfare pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare. The same applies if the employer has made changes to the plan.

⑤If the Minister of Health, Labour and Welfare finds the plan referred to in paragraph (1) to be extremely inappropriate, the Minister may recommend that the employer that drew up the plan make changes to it.

⑥On finding it to be especially necessary to do so, the Minister of Health, Labour and Welfare may give an employer that has drawn up a plan as referred to in paragraph (1) recommendations as to the proper implementation of that plan.

If an employer that has drawn up a plan as referred to in paragraph (1) of the preceding Article fails to comply with the recommendation referred to in paragraph (5) or paragraph (6) of that Article without reasonable grounds, the Minister of Health, Labour and Welfare may disclose this to the public.

①With regard to the hiring of employees (other than part-time workers; hereinafter the same applies in this paragraph, paragraph (3), and paragraph (4)) in a specified occupation (meaning an occupation provided for by Cabinet Order that is found to be suited to the abilities of a person with a disability who is able to work but for whom the severity of an impairment as set forth in the Appended Table makes it especially difficult to work a standard job; hereinafter the same applies in this Article), if the number of employees in such an occupation who work for the relevant organization and who constitute persons with prescribed physical disabilities (meaning persons with physical disabilities who constitute the persons prescribed by Cabinet Order for each specified occupation; hereinafter the same applies in this Article) is less than the number arrived at when the total number of employees in that occupation who work for the relevant organization is multiplied by the mandatory proportion of workers with prescribed physical disabilities that Cabinet Order prescribes for the occupation (any part of the number so calculated representing less than one full person is disregarded), the national or local government's appointer, pursuant to the provisions of Cabinet Order, must draw up a plan for hiring persons with the prescribed physical disabilities in order to bring the number of employees with prescribed physical disabilities in that occupation up to at least the number arrived at when the total number of employees in that occupation is multiplied by the aforementioned proportion.

②The provisions of Article 39 apply mutatis mutandis to the plan referred to in the preceding paragraph.

③To apply the provisions of paragraph (1) to an approved ministry or agency, employees who work at the relevant external bureaus and other organizations are deemed to be employees who work solely at the approved ministry or agency; to apply those provisions to a certified local organization, employees who work at the relevant other organization are deemed to be employees who work solely at the certified local organization.

④Whether an employee working at the organization in question is a person with a prescribed physical disability is to be confirmed using the documents provided for by Order of the Ministry of Health, Labour and Welfare.

⑤On finding it to be necessary to do so, the Minister of Health, Labour and Welfare may give the national or local government's appointer recommendations as to the proper implementation of the confirmation under the provisions of the preceding paragraph.

⑥In hiring workers (excluding part-time workers; hereinafter the same applies in this paragraph, the following paragraph, and paragraph (9)) in a specified occupation, an employer must endeavor to ensure that the number of workers with prescribed physical disabilities they employ in that occupation is at least the number arrived at when the total number of workers they employ in that occupation is multiplied by the mandatory proportion of workers with prescribed physical disabilities prescribed by Order of the Ministry of Health, Labour and Welfare (any part of the number so calculated representing less than one full person is disregarded) for that occupation.

⑦On finding it to be especially necessary to do so in order to facilitate the employment of persons with prescribed physical disabilities, the Minister of Health, Labour and Welfare may order an employer that employs fewer workers with prescribed physical disabilities in a specified occupation than the number calculated pursuant to the provisions of the preceding paragraph, and that it is found would not have any extreme difficulty in increasing that number (limited to one employing a number of workers in the occupation in question that is at least the number that Order of the Ministry of Health, Labour and Welfare prescribes for that occupation) to draw up a plan, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, for hiring persons with prescribed physical disabilities in order to ensure that the number of workers with prescribed physical disabilities in the occupation is at least the number calculated pursuant to the provisions of that paragraph.

⑧To apply the provisions of the preceding two paragraphs to a parent employer, related parent employer, or specified cooperative or association, the workers that the subsidiaries and the related companies employ are deemed to be workers employed solely by the parent employer, the workers that the related subsidiaries employ are deemed to be workers employed solely by the related parent employer, and the workers that a specified employer employs are deemed to be workers employed solely by the relevant specified cooperative or association.

⑨Whether a worker that the employer in question employs is a person with a prescribed physical disability is to be confirmed using the documents provided for by Order of the Ministry of Health, Labour and Welfare.

⑩The provisions of Article 46, paragraph (4) and paragraph (5) apply mutatis mutandis to a plan as referred to in paragraph (7).

①The Minister of Health, Labour and Welfare is to carry out the following operations in order to adjust employers' shares of the financial burden associated with employing qualifying disabled persons and in order to facilitate and sustain employment for these persons (hereinafter referred to as "levy-related operations"):

②The Minister of Health, Labour and Welfare is to delegate all or part of the services set forth in each item of the preceding paragraphs to JEED.

①Pursuant to the provisions of Cabinet Order, each fiscal year (meaning the year commencing on April 1 and ending March 31 of the following year; the same applies hereinafter), if the base amount for adjustment provided for in Article 54, paragraph (2) is multiplied by the aggregate of the numbers of qualifying disabled workers that an employer employs as of the first day of each month that is part of the fiscal year in question (if the employer has started its business operations in the middle of the relevant fiscal year, this is limited to the months in that business year that fall after the month that includes the date on which it started those operations; if the employer has discontinued its business operations in the middle of the relevant fiscal year, this is limited to the months in that business year that fall before the month that includes the date on which it discontinued those operations; the same applies hereinafter) and the product exceeds the amount calculated pursuant to the provisions of paragraph (1) of that Article, JEED pays the employer an amount of money equivalent to what is arrived at when an amount corresponding to the resulting difference is divided by the base amount for adjustment and the quotient (hereinafter referred to in this paragraph as the "excess number") is multiplied by the unit adjustment amount (or, if the excess number exceeds the number provided for by Cabinet Order, the amount arrived at when the number provided for by Cabinet Order is multiplied by the unit adjustment amount, plus the amount arrived at when the number obtained by deducting the number provided for by Cabinet Order from the excess number is multiplied by an amount provided for by Order of the Ministry of Health, Labour and Welfare that is within a range less than the amount provided for by Cabinet Order referred to in the following paragraph), as a monetary adjustment for the employment of persons with disabilities (hereinafter referred to as a "monetary adjustment").

②The "unit adjustment amount" referred to in the preceding paragraph is the amount provided for by Cabinet Order based on the average of the amounts, per month, of the special expenses provided for in Article 54, paragraph (2) that it is considered would ordinarily be additionally necessary for each of the relevant qualifying disabled persons if the employer were newly employing qualifying disabled persons in excess of the number arrived at when the number of workers they employ is multiplied by the benchmark proportion of disabled workers provided for in Article 54, paragraph (3).

③The provisions of Article 43, paragraph (8) apply mutatis mutandis to the calculation of the number of workers employed referred to in the preceding paragraph.

④The provisions of Article 45-2, paragraphs (4) through (6) apply mutatis mutandis to the calculation of the number of qualifying disabled workers referred to in paragraph (1), and the provisions of Article 48, paragraph (8) apply mutatis mutandis to the application of the provisions of paragraph (1) to a parent employer, related parent employer, or specified cooperative or association.

⑤To apply the provisions of paragraph (1) to a parent employer, related parent employer, or specified cooperative or association, JEED may pay a monetary adjustment to the parent employer, the subsidiary or related company, the related parent employer or related subsidiaries, or the specified cooperative or association or the specified employer, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare.

⑥Beyond what is provided for in paragraph (2) through the preceding paragraph, Cabinet Order prescribes special rules for the calculation of the amount of a monetary adjustment when there has been a merger involving an employer that is a corporation or when there has been an inheritance (including a comprehensive testamentary gift; the same applies in Article 68) involving an employer who is an individual, and provides for other necessary particulars concerning monetary adjustments.

①JEED pays the subsidies referred to in Article 49, paragraph (1), items (ii) through (vii)-2 in accordance with the requirements for payment, payment amounts, and other such payment standards provided for by Order of the Ministry of Health, Labour and Welfare.

②With regard to the payment of the subsidies referred to in the preceding paragraph, consideration must be given to ensure that the employment of qualifying disabled persons is facilitated and sustained with the maximum effectiveness and efficiency, together with other measures that are being taken to stabilize employment for qualifying disabled persons.

①JEED may request an employer to submit documents and other objects concerning the extent of its employment of qualifying disabled workers and other such particulars, to the extent that it is necessary in connection with the operations set forth in Article 49, paragraph (1), item (x).

②On finding it to be necessary to do so in connection with levy-related operations, JEED may request an employer, employers' association, corporation provided for in Article 49, paragraph (1), item (iv)-2, (a), or corporation as set forth in item (vii), (b) through (d) of that paragraph to report the necessary particulars.

①JEED collects a persons with disabilities employment levy (hereinafter referred to as "the levy") from employers pursuant to the provisions of this Subsection each fiscal year in order to cover the expenses required to pay the monetary adjustments referred to in Article 49, paragraph (1), item (i) and the subsidies referred to in items (ii) through (vii)-2 of that paragraph, the expenses required for implementing the operations referred to in item (viii) and item (ix) of that paragraph, and the expenses required for handling the affairs related to the operations set forth in each item of that paragraph.

②An employer has the duty to pay the levy.

①The amount of the levy that an employer must pay is the amount arrived at when the base amount for adjustment is multiplied by the aggregate of the numbers arrived at when the number of workers the employer employs as of the first day of each month of the fiscal year in question is multiplied by the benchmark proportion of disabled workers (any part of the number so calculated representing less than one full person is disregarded) for each fiscal year.

②The "base amount for adjustment" referred to in the preceding paragraph is the amount provided for by Cabinet Order based on the average of the amounts of special expenses (meaning the expenses typically needed to install or maintain the facilities or equipment that are necessary when an employer employs a qualifying disabled person and to implement other such measures that are necessary for providing proper personnel management for a qualifying disabled person, and any other expenses that are considered to be particularly necessary for an employer to employ a qualifying disabled person) per month that would typically be considered necessary for each of the relevant qualifying disabled persons if the employer were employing a number of qualifying disabled persons that brought it up to the number arrived at when the number of workers they employ is multiplied by the benchmark proportion of disabled workers.

③The "benchmark proportion of disabled workers" referred to in the preceding two paragraphs is to be set based on the percentage of the total number of workers that the total number of qualifying disabled workers accounts for, and is prescribed by Cabinet Order at least every five years in consideration of the changes in that percentage.

④The provisions of Article 43, paragraph (8) apply mutatis mutandis to the calculation of the number of workers an employer employs that is referred to in paragraph (1) and paragraph (2) and the total number of workers referred to in the preceding paragraph.

⑤The provisions of Article 45-2, paragraphs (4) through (6) apply mutatis mutandis to the calculation of the total number of qualifying disabled workers referred to in paragraph (3), and the provisions of Article 48, paragraph (8) apply mutatis mutandis to the application of the provisions of paragraph (1) to a parent employer, related parent employer, or specified cooperative or association.

①Notwithstanding the provisions of paragraph (1) of the preceding Article, in a case as referred to in paragraph (1) of that Article, if the employer employs a qualifying disabled worker during the relevant fiscal year, and if, when the base amount for adjustment provided for in paragraph (2) of that Article is multiplied by the aggregate of the numbers of qualifying disabled workers the employer employs as of the first day of each month in that fiscal year, the product arrived at does not reach the amount calculated pursuant to the provisions of paragraph (1) of that Article, the amount of the levy that the employer is required to pay is the amount equivalent to the difference between them (referred to as the "calculated levy amount" in Article 74-2, paragraph (4) and paragraph (5)).

②Notwithstanding the provisions of paragraph (1) of the preceding Article, in a case as referred to in paragraph (1) of that Article, if the employer employs qualifying disabled workers during the relevant fiscal year, and if, when the base amount for adjustment provided for in paragraph (2) of that Article is multiplied by the aggregate of the numbers of qualifying disabled workers that the employer employs as of the first day of each month in that fiscal year, the product is at least the amount calculated pursuant to the provisions of paragraph (1) of that Article, the levy is not collected from that employer.

③The provisions of Article 45-2, paragraphs (4) through (6) apply mutatis mutandis to the calculation of the number of qualifying disabled workers referred to in the preceding two paragraphs, and the provisions of Article 48, paragraph (8) apply mutatis mutandis to the application of the preceding two paragraphs to a parent employer, related parent employer, or specified cooperative or association.

①For each fiscal year, an employer must submit to JEED a reporting form that specifies the amount of the levy for that fiscal year and other particulars provided for by Order of the Ministry of Health, Labour and Welfare, within 45 days after the first day of the following fiscal year (if an employer has discontinued business operations in the middle of the relevant fiscal year, within 45 days after the date on which they discontinued those business operations).

②An employer must pay the levy in the amount specified in the reporting form referred to in the preceding paragraph on or before the due date for submission of the reporting form that is referred to in that paragraph.

③An employer must attach documents specifying the numbers of workers and qualifying disabled workers at each place of business as of the first day of each month of the relevant fiscal year and giving other particulars provided for by Order of the Ministry of Health, Labour and Welfare to the reporting form as referred to in paragraph (1).

④If an employer does not submit a reporting form as referred in paragraph (1) on or before the due date for submission referred to in that paragraph, or if JEED finds an error in a reporting form entry referred to in that paragraph, JEED is to determine the amount of the levy and issue a payment notice to the employer.

⑤An employer that has been issued a payment notice under the provisions of the preceding paragraph must make a payment to JEED within 15 days after the day on which they are notified of this; if they have not submitted a reporting form as referred to in paragraph (1) (or if they have filed a reporting form indicating that there is no amount of levy to be paid), the employer must pay the entire amount of the levy that JEED has determined pursuant to the provisions of the preceding paragraph, and if the amount of the levy reported as referred to in paragraph (1) falls short of the amount of the levy that JEED has determined pursuant to the provisions of the preceding paragraph, the employer must pay the amount of the shortfall.

⑥If the amount of the levy an employer has paid exceeds the amount of the levy that JEED has determined pursuant to the provisions of paragraph (4) and the employer has any unpaid levy or other amount to be collected pursuant to the provisions of this Subdivision, JEED is to allocate the amount paid in excess to cover this and then must return any balance that remains; if the amount of the levy an employer has paid exceeds the amount of the levy that JEED has determined pursuant to the provisions of paragraph (4) and the employer has no unpaid levy or other amount to be collected pursuant to the provisions of this Subdivision, JEED must return the amount paid in excess.

⑦The provisions of Article 48, paragraph (8) apply mutatis mutandis to the application of the provisions of paragraph (1), paragraph (3), and paragraph (4) with regard to the parent employer, related parent employer or specified cooperative or association. In such a case, "deemed" in paragraph (8) of that Article is deemed to be replaced with "the places of business of the subsidiary and the related companies are deemed as the places of business of the parent employer, the places of business of the related company are deemed as the places of business of the related parent employer, and the places of business of the specified employer are deemed as the places of business of the specified cooperative or association".

At the request of an employer and pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, JEED may allow the employer to defer payment of the levy that the employer is required to pay.

①If an employer is required to pay the full amount of, or a shortfall in, the levy under the provisions of Article 56, paragraph (5), JEED collects a supplementary charge in the amount arrived at when the amount payable (rounded down to the nearest 1,000 yen, if the amount payable is not already a multiple of 1,000) is multiplied by 10%; provided, however, that this does not apply if the employer has come to be required to pay the full amount of or shortfall in the levy under the provisions of that paragraph due to a natural disaster or other compelling reasons.

②Notwithstanding the provisions of the preceding paragraph, if the full amount of, or shortfall in, the levy provided for in that paragraph is less than 1,000 yen, the supplementary charge under that paragraph is not collected.

③When collecting a supplementary charge pursuant to the provisions of paragraph (1), JEED must fix a due date and notify the employer of the amount of the supplementary charge the employer is required to pay.

①If a person fails to pay the levy or any other amount to be collected under the provisions of this Subsection, JEED must fix a due date and demand payment.

②When demanding payment pursuant to the preceding paragraph, JEED issues an official written demand to the person with the duty to pay. In such a case, the due date that JEED is required to fix in the written demand must be a day that is subsequent to a period of at least 10 days after the date on which it is issued.

③If a person that is being demanded to pay under the provisions of paragraph (1) fails to pay the levy or other amount to be collected under the provisions of this Subsection in full by the fixed due date, JEED may take measures to collect arrears using the rules for measures to collect arrears of national taxes, with the authorization of the Minister of Health, Labour and Welfare.

①Having demanded payment of the levy pursuant to the provisions of paragraph (1) of the preceding Article, JEED collects penal interest calculated at the rate of 14.5% per annum on the amount of the levy subject to the demand, based on the number of days in the period that runs from the day after the payment due date up until the day before the date of payment in full or attachment of property; provided, however, that this does not apply if the amount of the levy subject to the demand for payment is less than 1,000 yen.

②In a case as referred to in the preceding paragraph, if part of the amount of the levy is paid, the amount of the levy that forms the basis for calculating the amount of penal interest for the period that begins on the date of that payment is the amount resulting when the amount of the levy that has been paid is deducted.

③If the amount of the levy referred to in the preceding two paragraphs is not already a multiple of 1,000, it is rounded down to the nearest 1,000 yen to calculate the penal interest.

④If the amount of the penal interest calculated pursuant to the provisions of the preceding three paragraphs is not already a multiple of 100, it is rounded down to the nearest 100 yen.

⑤Penal interest is not collected in a case that falls under any of the following items; provided, however, that in the case referred to in item (iv), this is limited to the part associated with the period during which execution of the referenced measures is discontinued or suspended.