Supplementary Provisions, Article 53-4Transitional Measures Concerning Paragraph (1) General Contributions
第五十三条の四（第一項一般拠出金に関する経過措置）
If the employment insurance rate has been changed as referred to in Article 53-2, paragraph (1) of the Supplementary Provisions, with regard to the application of the provisions of Article 38, paragraph (1) of the Act on Asbestos Health Damage Relief (Act No. 4 of 2006; hereinafter referred to as the "Asbestos Health Damage Relief Act" in this Article) to an employer who, in the insurance year beginning on April 1, 2007, is to submit 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 38, paragraph (1) of the Asbestos Health Damage Relief Act and to pay paragraph (1) general contributions 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 38, paragraph (1) of the Asbestos Health Damage Relief 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 38, paragraph (1) of the Asbestos Health Damage Relief Act and for paying paragraph (1) general contributions 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 38, paragraph (1) of the Asbestos Health Damage Relief 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 that insurance year (for those for which the relationship between the insured business and the insurance was extinguished midway through an insurance year," with "the first day of the insurance year beginning on April 1, 2007 (for those for which the relationship between the insured business and the insurance was extinguished midway through that insurance year, the first day of that insurance year 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 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)", the phrase "Article 15, paragraph (1), item (i)" with "Article 15, paragraph (1), items (i) and (ii)", the phrase "the insurance year immediately preceding that insurance year" with "the insurance year immediately preceding the insurance year beginning on April 1, 2007", the phrase "workers (" with "workers (with respect to the insurance year beginning on April 1, 2007,", and the phrase "for those for which the relationship between the insured business and the insurance was established or extinguished" with "if the relationship between the insured business and the insurance was extinguished and the return is submitted 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, counting from the day on which that relationship was extinguished"; 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 "Article 15, paragraph (1), item (i)" with "Article 15, paragraph (1), items (i) and (ii)"; and the phrase "the first day of that insurance year" in paragraph (3) of that Article with "the first day of the insurance year beginning on April 1, 2007", 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 that insurance year to the day before the date of change".
附則第五十三条の二第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において石綿による健康被害の救済に関する法律（平成十八年法律第四号。以下この条において「石綿健康被害救済法」という。）第三十八条第一項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出し、石綿健康被害救済法第三十八条第一項において読み替えて準用する新徴収法第十九条第三項の規定により第一項一般拠出金を納付すべき事業主（変更日以後に石綿健康被害救済法第三十八条第一項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出し、石綿健康被害救済法第三十八条第一項において読み替えて準用する新徴収法第十九条第三項の規定により第一項一般拠出金を納付すべき事由が生じた事業主を除く。）に係る石綿健康被害救済法第三十八条第一項の規定の適用については、同項において読み替えて準用する新徴収法第十九条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「その保険年度の初日（保険年度の中途に保険関係が消滅したものについては、」とあるのは「平成十九年四月一日から始まる保険年度の初日（その保険年度の中途に保険関係が消滅したものについては、その保険年度の初日及び」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「第十五条第一項第一号」とあるのは「第十五条第一項第一号及び第二号」と、「その保険年度の直前の保険年度」とあるのは「平成十九年四月一日から始まる保険年度の直前の保険年度」と、「労働者（」とあるのは「労働者（平成十九年四月一日から始まる」と、「保険関係が成立し、又は消滅したものについて」とあるのは「保険関係が消滅した場合であつて、当該保険関係が消滅した日から五十日にその保険年度の初日から変更日の前日までの日数を加えた日数以内に申告書を提出するとき」と、同条第二項中「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」と、「第十五条第一項第一号」とあるのは「第十五条第一項第一号及び第二号」と、同条第三項中「その保険年度の初日」とあるのは「平成十九年四月一日から始まる保険年度の初日」と、「五十日以内」とあるのは「五十日にその保険年度の初日から変更日の前日までの日数を加えた日数以内」と読み替えるものとする。