①If the employment insurance rate has been changed as referred to in paragraph (1) of the preceding Article, with regard to the application of the provisions of Article 19, paragraph (3) of the Act on the Re-arrangement of Relevant Acts Necessitated by the Enforcement of the Unemployment Insurance Act, the Act for Partially Revising the Workers' Accident Compensation Insurance Act and the Act on the Collection, etc. of the Insurance Premiums of Labor Insurance (Act No. 85 of 1969; hereinafter referred to as the "Arrangement Act" in this Article) to an employer who is to pay special insurance premiums in the insurance year beginning on April 1, 2007 pursuant to the provisions of Article 15, paragraph (1) or (2) of the new Labor Insurance Premium Collection Act as applied mutatis mutandis with the replacement of terms pursuant to Article 19, paragraph (3) of the Arrangement Act (excluding an employer for whom grounds for paying special insurance premiums pursuant to the provisions of paragraph (1) or (2) of that Article arose on or after the date of change), the phrase "for each insurance year, the following" in Article 15, paragraph (1) of the new Labor Insurance Premium Collection Act as applied mutatis mutandis with the replacement of terms pursuant to that paragraph is to be deemed to be replaced with "the following", the phrase "the first day of that insurance year (an insurance year" with "the first day of the insurance year beginning on April 1, 2007 (that insurance year", the phrase "within 50 days" with "within the number of days obtained by adding to 50 days the number of days from the first day of that insurance year to the day before the date of change prescribed in Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of change" in this Article)", and the phrase "all workers to be employed in that insurance year (midway through an insurance year" with "all workers to be employed in the insurance year beginning on April 1, 2007 (midway through that insurance year", and the phrase "within 20 days" in paragraph (2) of that Article with "within the number of days obtained by adding to 20 days the number of days from the first day of the insurance year beginning on April 1, 2007 to the day before the date of change".

②If the employment insurance rate has been changed as referred to in paragraph (1) of the preceding Article, with regard to the application of the provisions of Article 19, paragraph (3) of the Arrangement Act to an employer who is to submit a return in the insurance year beginning on April 1, 2007 pursuant to the provisions of Article 19, paragraph (1) or (2) of the new Labor Insurance Premium Collection Act as applied mutatis mutandis with the replacement of terms pursuant to Article 19, paragraph (3) of the Arrangement Act (excluding an employer for whom grounds for submitting a return pursuant to the provisions of Article 19, paragraph (1) or (2) of the new Labor Insurance Premium Collection Act as applied mutatis mutandis with the replacement of terms pursuant to Article 19, paragraph (3) of the Arrangement Act arose on or after the date of change) and to an employer who is to pay special insurance premiums pursuant to the provisions of Article 19, paragraph (3) of the new Labor Insurance Premium Collection Act as applied mutatis mutandis with the replacement of terms pursuant to Article 19, paragraph (3) of the Arrangement Act (excluding an employer for whom grounds for paying special insurance premiums pursuant to the provisions of Article 19, paragraph (3) of the new Labor Insurance Premium Collection Act as applied mutatis mutandis with the replacement of terms pursuant to Article 19, paragraph (3) of the Arrangement Act arose on or after the date of change), the phrase "for each insurance year, the following" in Article 19, paragraph (1) of the new Labor Insurance Premium Collection Act as applied mutatis mutandis with the replacement of terms pursuant to that paragraph is to be deemed to be replaced with "the following", the phrase "the first day of the following insurance year (an insurance year" with "the first day of the insurance year following the insurance year beginning on April 1, 2006 (that insurance year", the phrase "within 50 days" with "within the number of days obtained by adding to 50 days the number of days from the first day of that insurance year to the day before the date of change prescribed in Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of change" in this Article)", and the phrase "all workers employed in that insurance year (for those whose collection period began or elapsed midway through an insurance year" with "all workers employed in the insurance year beginning on April 1, 2006 (for those whose collection period began midway through that insurance year or whose collection period elapsed midway through the insurance year beginning on April 1, 2007, in the insurance year in which that collection period began or elapsed"; the phrase "within 50 days" in paragraph (2) of that Article with "within the number of days obtained by adding to 50 days the number of days from the first day of the insurance year beginning on April 1, 2007 to the day before the date of change"; and the phrase "the first day of the following insurance year" in paragraph (3) of that Article with "the first day of the insurance year following the insurance year beginning on April 1, 2006", and the phrase "within 50 days" with "within the number of days obtained by adding to 50 days the number of days from the first day of the insurance year beginning on April 1, 2007 to the day before the date of change".