Supplementary Provisions, Article 4Transitional Measures Related to the Levy and Incentives for Employers Employing 100 or Fewer Workers
第四条（雇用する労働者の数が百人以下である事業主に係る納付金及び報奨金等に関する暫定措置）
With regard to an employer ordinarily employing 100 or fewer workers (excluding special public corporations; the same applies hereinafter in this Article), the provisions of Article 49, paragraph (1), item (i), Article 50, and Chapter III, Section 2, Subsection 2 and Section 5 do not apply until otherwise provided for by law.
その雇用する労働者の数が常時百人以下である事業主（特殊法人を除く。以下この条において同じ。）については、当分の間、第四十九条第一項第一号、第五十条並びに第三章第二節第二款及び第五節の規定は、適用しない。
Until otherwise provided for by law, the Minister of Health, Labour and Welfare may carry out operations for paying the monetary incentive referred to in the following paragraph or the special monetary incentive for home-based workers with disabilities referred to in paragraph (4) (hereinafter referred to as an "incentive") to employers ordinarily employing 100 or fewer workers.
The Minister of Health, Labour and Welfare, until otherwise provided for by law, as provided by Order of the Ministry of Health, Labour and Welfare, is to pay, for each fiscal year, to an employer among employers ordinarily employing 100 or fewer workers for which the aggregate number of qualifying disabled workers it employs as of the first day of each month of that fiscal year exceeds the greater of the aggregate of the numbers arrived at when the number of workers it employs as of the first day of each month of that fiscal year is multiplied by a rate that exceeds the benchmark proportion of disabled workers prescribed in Article 54, paragraph (3) and is specified 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) and the number specified by Order of the Ministry of Health, Labour and Welfare (hereinafter in this Article referred to as a "qualifying employer"), as the monetary incentive for that fiscal year, an amount equivalent to the amount arrived at by multiplying the number by which the aggregate number exceeds that greater number (hereinafter in this paragraph referred to as the "excess number") by an amount specified by Order of the Ministry of Health, Labour and Welfare that is equal to or less than the unit adjustment amount prescribed in Article 50, paragraph (2) (or, where the excess number exceeds a number specified by Order of the Ministry of Health, Labour and Welfare that is equal to or greater than the number specified by the Cabinet Order referred to in paragraph (1) of that Article, the amount arrived at by adding, to the amount arrived at by multiplying the number so specified by Order of the Ministry of Health, Labour and Welfare by an amount specified by Order of the Ministry of Health, Labour and Welfare that is equal to or less than the unit adjustment amount prescribed in paragraph (2) of that Article, the amount arrived at by multiplying the number arrived at by subtracting the number so specified by Order of the Ministry of Health, Labour and Welfare from the excess number by an amount specified by Order of the Ministry of Health, Labour and Welfare within a range that is less than the amount so specified by Order of the Ministry of Health, Labour and Welfare).
厚生労働大臣は、当分の間、厚生労働省令で定めるところにより、各年度ごとに、その雇用する労働者の数が常時百人以下である事業主のうち、当該年度に属する各月ごとの初日におけるその雇用する対象障害者である労働者の数の合計数が、当該年度に属する各月ごとにその初日におけるその雇用する労働者の数に第五十四条第三項に規定する基準雇用率を超える率であつて厚生労働省令で定めるものを乗じて得た数（その数に一人未満の端数があるときは、その端数は、切り捨てる。）の合計数又は厚生労働省令で定める数のいずれか多い数を超える事業主（以下この条において「対象事業主」という。）に対して、その超える数（以下この項において「超過数」という。）を第五十条第二項に規定する単位調整額以下の額で厚生労働省令で定める額に乗じて得た額（超過数が同条第一項の政令で定める数以上の数で厚生労働省令で定める数を超えるときは、当該厚生労働省令で定める数を同条第二項に規定する単位調整額以下の額で厚生労働省令で定める額に乗じて得た額に、当該超過数から当該厚生労働省令で定める数を減じた数を当該厚生労働省令で定める額に満たない範囲内において厚生労働省令で定める額に乗じて得た額を加えた額）に相当する金額を、当該年度分の報奨金として支給する。
Pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, until otherwise provided for by law, each fiscal year, if an employer (but not a home-based work support organization; the same applies hereinafter) has entered into written home-based work agreements with home-based workers with disabilities and has paid them consideration for work under those agreements, the Minister of Health, Labour and Welfare pays the employer the amount equivalent to the amount arrived at when the incentive amount is multiplied by the amount arrived at when the amount subject to adjustment is divided by the reference amount (rounded down to the nearest whole number, if applicable) as a special monetary incentive for home-based workers with disabilities for the relevant fiscal year; provided, however, that the amount may not exceed the amount arrived at when the home-based-work unit incentive amount is multiplied by the aggregate of the numbers of qualifying disabled workers the employer employs as of the first day of each month within the relevant fiscal year.
厚生労働大臣は、当分の間、厚生労働省令で定めるところにより、各年度ごとに、在宅就業障害者との間で書面により在宅就業契約を締結した対象事業主（在宅就業支援団体を除く。以下同じ。）であつて、在宅就業障害者に在宅就業契約に基づく業務の対価を支払つたものに対して、報奨額に、対象額を評価額で除して得た数（その数に一未満の端数があるときは、その端数は切り捨てる。）を乗じて得た額に相当する金額を、当該年度分の在宅就業障害者特例報奨金として支給する。ただし、在宅就業単位報奨額に当該年度に属する各月ごとの初日における当該対象事業主の雇用する対象障害者である労働者の数の合計数を乗じて得た額に相当する金額を超えることができない。
In the preceding paragraph, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
前項において次の各号に掲げる用語の意義は、当該各号に定めるところによる。
the term "home-based-work unit incentive amount" means the amount not more than the unit adjustment amount provided for in Article 50, paragraph (2) that is prescribed by Order of the Ministry of Health, Labour and Welfare; and
在宅就業単位報奨額 第五十条第二項に規定する単位調整額以下の額で厚生労働省令で定める額
the term "incentive amount" means the amount arrived at when the home-based-work unit incentive amount is multiplied by the reference number of months.
報奨額 在宅就業単位報奨額に評価基準月数を乗じて得た額
In each fiscal year, if a qualifying employer has amounts equivalent to consideration for home-based work, the total of these amounts is added to the amount subject to adjustment for that fiscal year. In such a case, to apply the provisions of paragraph (4), the phrase "amount subject to adjustment" in that paragraph is deemed to read "sum of the amount subject to adjustment and the total of the amounts equivalent to consideration for home-based work", and to apply the provisions of Article 74-2, paragraph (9) as applied mutatis mutandis pursuant to paragraph (8), the phrase ", with regard to" in that paragraph is deemed to read "with regard to", and the phrase "deemed to be" is deemed to read "; and amounts equivalent to consideration for home-based work provided for in paragraph (1) of the following Article ( hereinafter referred to individually as an 'amount equivalent to consideration for home-based work' in this paragraph) that are associated with the subsidiaries and the related companies are deemed to be amounts equivalent to consideration for home-based work associated solely with the related parent employer; amounts equivalent to consideration for home-based work associated with the related subsidiaries are deemed to be amounts equivalent to consideration for home-based work associated solely with the related parent employer; and amounts equivalent to consideration for home-based work associated solely with the specified employer are deemed to be amounts equivalent to consideration for home-based work associated solely with the specified cooperative or association".
各年度ごとに、対象事業主に在宅就業対価相当額があるときは、その総額を当該年度の対象額に加算する。この場合において、第四項の規定の適用については、同項中「対象額」とあるのは、「対象額と在宅就業対価相当額の総額とを合計した額」とし、第八項において準用する第七十四条の二第九項の規定の適用については、同項中「に関し、」とあるのは「に関し」と、「とみなす」とあるのは「と、当該子会社及び当該関係会社に係る次条第一項に規定する在宅就業対価相当額（以下この項において「在宅就業対価相当額」という。）は当該親事業主のみに係る在宅就業対価相当額と、当該関係子会社に係る在宅就業対価相当額は当該関係親事業主のみに係る在宅就業対価相当額と、当該特定事業主に係る在宅就業対価相当額は当該特定組合等のみに係る在宅就業対価相当額とみなす」とする。
The Minister of Health, Labour and Welfare is to have JEED carry out all or part of the operations provided for in paragraph (2).
The 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 paragraphs (1) through (3); the 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 (3); the provisions of Article 48, paragraph (8) apply mutatis mutandis to the application of the provisions of paragraphs (1) through (3) to parent employers, related parent employers, and specified cooperative or associations; the provisions of Article 50, paragraph (5) and paragraph (6) apply mutatis mutandis to monetary incentives; the provisions of Article 74-2, paragraph (7) and Article 74-3, paragraph (20) apply mutatis mutandis to the operations referred to in paragraph (2) (limited to those pertaining to paragraph (4)); the provisions of Article 74-2, paragraph (9) apply mutatis mutandis to the special monetary incentive for home-based workers with disabilities in paragraph (4); and the provisions of paragraph (10) of that Article apply mutatis mutandis to the calculation of the number of qualifying disabled workers referred to in paragraph (4).
第四十三条第八項の規定は第一項から第三項までの雇用する労働者の数の算定について、第四十五条の二第四項から第六項までの規定は第三項の対象障害者である労働者の数の算定について、第四十八条第八項の規定は親事業主、関係親事業主又は特定組合等に係る第一項から第三項までの規定の適用について、第五十条第五項及び第六項の規定は報奨金等について、第七十四条の二第七項及び第七十四条の三第二十項の規定は第二項に規定する業務（第四項に係るものに限る。）について、第七十四条の二第九項の規定は第四項の在宅就業障害者特例報奨金について、同条第十項の規定は第四項の対象障害者である労働者の数の算定について準用する。
In calculating the number of qualifying disabled workers referred to in paragraphs (3) and (4), notwithstanding the provisions of Article 45-2, paragraphs (4) and (6) and Article 74-2, paragraph (10) as applied mutatis mutandis pursuant to the preceding paragraph, each specified part-time worker who is a person with a severe physical disability, a person with a severe intellectual disability or a person with a mental disability is deemed to constitute the number of qualifying disabled workers specified by Order of the Ministry of Health, Labour and Welfare, to the extent that this does not reach the number specified by Order of the Ministry of Health, Labour and Welfare referred to in Article 43, paragraph (5).
With regard to the application of the provisions of Article 52, paragraph (2), Article 53, Article 86, item (i) (excluding the part pertaining to Article 43, paragraph (7)), Article 87 and Article 89, until otherwise provided for by law, the phrase "and the operations set forth in the items of that paragraph" in Article 53, paragraph (1) is deemed to be replaced with ", the expenses required for the payment of the incentive referred to in Article 4, paragraph (2) of the Supplementary Provisions, and the operations set forth in the items of Article 49, paragraph (1) and the operations prescribed in Article 4, paragraph (2) of the Supplementary Provisions", and the phrase ", Article 74-2, paragraph (7) or Article 74-3, paragraph (20)" in Article 86, item (i) is deemed to be replaced with "or Article 74-2, paragraph (7) or Article 74-3, paragraph (20) (including as applied mutatis mutandis pursuant to Article 4, paragraph (8) of the Supplementary Provisions)".
第五十二条第二項、第五十三条、第八十六条第一号（第四十三条第七項に係る部分を除く。）、第八十七条及び第八十九条の規定の適用については、当分の間、第五十三条第一項中「並びに同項各号に掲げる業務」とあるのは「、附則第四条第二項の報奨金等の支給に要する費用並びに第四十九条第一項各号に掲げる業務及び附則第四条第二項に規定する業務」と、第八十六条第一号中「、第七十四条の二第七項又は第七十四条の三第二十項」とあるのは「又は第七十四条の二第七項若しくは第七十四条の三第二十項（附則第四条第八項において準用する場合を含む。）」とする。