Those specified by Cabinet Order as prescribed in Article 74, paragraph (2) (Meaning of Social Insurance Premiums) of the Act are the following:
法第七十四条第二項（社会保険料の意義）に規定する政令で定めるものは、次に掲げるものとする。
insurance premiums under the provisions of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 84 of 1969) pertaining to a person who is to be eligible to receive insurance benefits of industrial accident compensation insurance pursuant to the provisions of Chapter IV-2 (Special Enrollment) of the Industrial Accident Compensation Insurance Act;
労働者災害補償保険法第四章の二（特別加入）の規定により労働者災害補償保険の保険給付を受けることができることとされた者に係る労働保険の保険料の徴収等に関する法律（昭和四十四年法律第八十四号）の規定による保険料
contributions borne by employees of a local government under a system of mutual aid among employees that is operated by an organization formed by the employees of the local government pursuant to the provisions of a Prefectural or Municipal Ordinance (hereinafter in this item referred to as a "mutual aid association"), being a system that has been approved by the district director, as provided by Ministry of Finance Order, as satisfying the following requirements:
地方公共団体の職員が条例の規定により組織する団体（以下この号において「互助会」という。）の行う職員の相互扶助に関する制度で次に掲げる要件を備えているものとして財務省令で定めるところにより税務署長の承認を受けているものに基づき、その職員が負担する掛金
that the business of the mutual aid association provides only benefits similar to the benefits listed in Article 53, paragraph (1), items (ii) through (xiii) (Types of Short-Term Benefits, etc.) of the Local Public Officers, etc. Mutual Aid Association Act (including benefits under Article 61 (Benefits after Retirement or Death Pertaining to Medical Treatment) of that Act that pertain to those benefits);
当該互助会の事業が、地方公務員等共済組合法第五十三条第一項第二号から第十三号まで（短期給付の種類等）に掲げる給付（当該給付に係る同法第六十一条（療養に関する退職又は死亡後の給付）の規定による給付を含む。）に類する給付のみを行うものであること。
that the expenses required for the benefits prescribed in (a) are principally covered by the contributions borne by those employees and the subsidies of that local government; and
イに規定する給付に要する費用は、主として当該職員が負担する掛金及び当該地方公共団体の補助金によつて充てられるものであること。
that all persons eligible to join the mutual aid association have joined it;
当該互助会への加入資格のある者の全員が加入しているものであること。
contributions under the provisions of Articles 9 through 11 (Transitional Measures for Employees Who Wish to Return to Public Corporations, etc.) of the Supplementary Provisions of the Act Partially Amending the National Public Officers Mutual Aid Association Act, etc. (Act No. 152 of 1961); or
国家公務員共済組合法等の一部を改正する法律（昭和三十六年法律第百五十二号）附則第九条から第十一条まで（公庫等の復帰希望職員に関する経過措置）の規定による掛金
contributions borne as a fund member of a surviving employees' pension fund prescribed in Article 3, item (xi) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, under Articles 138 through 141 (Burden of Expenses) of the former Employees' Pension Insurance Act that remains in force pursuant to Article 5, paragraph (1) (Effect, etc. of the Employees' Pension Insurance Act Before Amendment, etc. Pertaining to Surviving Employees' Pension Funds) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (hereinafter in this item referred to as the "Employees' Pension Insurance Act kept in force") (including collected money borne under Article 140, paragraph (4) (Collected Money) of the Employees' Pension Insurance Act kept in force).
平成二十五年厚生年金等改正法附則第五条第一項（存続厚生年金基金に係る改正前厚生年金保険法等の効力等）の規定によりなおその効力を有するものとされる旧厚生年金保険法（以下この号において「旧効力厚生年金保険法」という。）第百三十八条から第百四十一条まで（費用の負担）の規定により平成二十五年厚生年金等改正法附則第三条第十一号（定義）に規定する存続厚生年金基金の加入員として負担する掛金（旧効力厚生年金保険法第百四十条第四項（徴収金）の規定により負担する徴収金を含む。）
Read this with the articles around it
2013 Employees' Pension, etc. Amendment Actmachine translation
「平成二十五年厚生年金等改正法」
Short name for the 2013 Act partially amending the Employees' Pension Insurance Act and other Acts to secure the soundness and reliability of the public pension system (Act No. 63 of 2013).
Short name set inArticle 69, paragraph (1), item (ii), (b)
former Employees' Pension Insurance Actmachine translation
「旧厚生年金保険法」
The Employees' Pension Insurance Act as it stood before Article 1 of the 2013 Act partially amending the Employees' Pension Insurance Act and other laws to ensure the soundness and reliability of the public pension system (Act No. 63 of 2013) amended it.
Short name set inArticle 72, paragraph (2)
mutual aid associationmachine translation
「互助会」
A body that the employees of a local government organise under a local ordinance (条例) to run a scheme of mutual aid among them; once a district tax office director (税務署長) approves the scheme as a Ministry of Finance Order (財務省令) sets, the contributions the employees pay into it count as social insurance premiums (社会保険料).
Short name set inArticle 208, paragraph (1), item (ii)· applies only in this item
Employees' Pension Insurance Act kept in forcemachine translation
「旧効力厚生年金保険法」
In Article 208, paragraph (1), item (iv), the Employees' Pension Insurance Act as it stood before Article 1 of the 2013 Act partially amending the Employees' Pension Insurance Act and other laws to ensure the soundness and reliability of the public pension system (Act No. 63 of 2013) amended it, as kept in force for surviving employees' pension funds (存続厚生年金基金) by Article 5, paragraph (1) of that Act's supplementary provisions (附則).
Short name set inArticle 208, paragraph (1), item (iv)· applies only in this item
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.