Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance

• The declarations go to the revenue collection officer (歳入徴収官) of the Prefectural Labour Bureau for the workplace, and depending on the premium and the business may be handed in through the Bank of Japan, a pension office (年金事務所), the Labor Standards Inspection Office or the Public Employment Security Office. A specified corporation (特定法人) — a corporation whose capital or contributions exceed 100 million yen at the start of its business year, a mutual insurance company, an investment corporation or a specific purpose company — must file its yearly estimated and final declarations online, unless its labor insurance affairs are entrusted to a labor insurance administrative affairs association (労働保険事務組合), the declaration is an estimate due within 50 days of an insurance relation (保険関係) beginning part-way through a year, or a line failure, disaster or other reason makes filing online difficult and filing on paper is found workable. Premiums other than stamp insurance premiums are paid with a payment slip (納付書), unless a payment notice (納入告知書) was issued, to the Bank of Japan or a receiving officer (収入官吏) of the Prefectural Labour Bureau — or, for the premiums the Labor Standards Inspection Office handles, of that office — or, with approval, by direct debit from the employer's bank account for the estimated insurance premium, its installments and a final insurance premium's shortfall.(Art. 38(1), Art. 38(2), Art. 24(3), Art. 33(2), Art. 38(3), Art. 38(4), Art. 38-2(1), Art. 38-4(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 21-2(1)) (the provisions it rests on)
• An employer (事業主) whose business has no set end, and whose estimated insurance premium (概算保険料) is 400,000 yen or more (200,000 yen where only one of the two insurances applies) or whose labor insurance affairs are entrusted to a labor insurance administrative affairs association (労働保険事務組合), may apply when declaring to pay the estimate in equal installments (延納) for April to July, August to November and December to March, unless its insurance relation (保険関係) began on or after 1 October of that insurance year; one that began from April to September has its first period start on that day. The installments are due within 40 days from 1 June (within 50 days from the day after the relation began, for the first installment of one that began that year), by 31 October and by 31 January — the later two by 14 November and 14 February where an association handles its affairs. A business with a set end, unless it lasts six months or less, may pay in the same periods over its whole duration where its estimated insurance premium is 750,000 yen or more or an association handles its affairs, the first installment due within 20 days from the day after the relation began and the others by 31 March, 31 October and 31 January.(Art. 27(1), Art. 27(2), Art. 28(1), Art. 28(2), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 18(1)) (the provisions it rests on)
• Where the estimated insurance premium paid exceeds the final insurance premium, the employer (事業主) can claim the excess back when filing its final declaration, or within 10 days after being notified of a final insurance premium the government has determined. Without a claim, the revenue collection officer (歳入徴収官) applies the excess to the next year's estimated insurance premium or to unpaid premiums and other amounts due, and tells the employer. Where the expected premium base rises during the year to more than twice the figure first estimated, and the estimate on it is at least 130,000 yen more than the estimated insurance premium already paid, the employer must declare and pay the difference within 30 days of the rise, as the Act requires.(Art. 36(1), Art. 36(2), Art. 37(1), Art. 37(2), Art. 25(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 16(1)) (the provisions it rests on)
• When an insurance relation (保険関係) begins, the employer's (事業主) notice — due within 10 days under the Act — also gives the business's name and outline, the employer's address, the number of workers, the expected period for a business with a set end, the contract amount and the client's name and address for construction, the expected volume of timber for logging, and any corporate number; it goes to the Labor Standards Inspection Office or the Public Employment Security Office, which may ask for a certificate of registered matters (登記事項証明書) or other documents. A change in the employer's name or address, or in the business's name, place, kind or expected period, is notified within 10 days from the day after the change. The Minister of Health, Labour and Welfare publishes online each notified employer's name and address and whether the business has industrial accident insurance and employment insurance.(Art. 4(1), Art. 4(2), Art. 4(3), Art. 5(1), Art. 5(2), Art. 79(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 4-2(1)) (the provisions it rests on)
• Appended Table 1 sets the industrial accident insurance rate (労災保険率) for each kind of business — 3 per 1,000 for wholesale and retail, restaurants and hotels and the other businesses not listed elsewhere, 6 to 34 per 1,000 for construction, 52 per 1,000 for forestry, and 88 per 1,000, the highest, for metal mining, non-metal mining other than limestone and dolomite, and coal mining, with 2.5 per 1,000 the lowest — and a shipowner employing seafarers pays 42 per 1,000. Special enrollment insurance premiums (特別加入保険料) are worked out on the yearly amount Appended Table 4 gives for the person's basic daily benefit amount (給付基礎日額), from 3,500 to 25,000 yen, counted by the month for someone who joins or leaves part-way through a year; the rate for Class II is in Appended Table 5 (3 to 52 per 1,000), and for Class III it is 3 per 1,000.(Art. 16(1), Appended Table 1, Art. 21(1), Art. 22(1), Art. 23(1), Art. 23-2(1), Art. 23-3(1), Appended Table 4, Appended Table 5) (the provisions it rests on)

• 21 May 2026

  The text on this site

  Ministerial Order Partially Amending the Ordinance for Enforcement of the Act on Social Insurance Examiners and the Examination Committee of Social Insurance, etc.

  社会保険審査官及び社会保険審査会法施行規則等の一部を改正する省令

  Ministry of Health, Labour and Welfare Order No. 88 of 2026The text after this amendment, on e-Gov

• 1 April 2025

  Ministerial Order Partially Amending the Ordinance for Enforcement of the Health Insurance Act, etc.

  健康保険法施行規則等の一部を改正する省令

  Ministry of Health, Labour and Welfare Order No. 36 of 2025The text after this amendment, on e-Gov

• 1 November 2024

  Ministerial Order Partially Amending the Ordinance for Enforcement of the Industrial Accident Compensation Insurance Act and the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance

  労働者災害補償保険法施行規則及び労働保険の保険料の徴収等に関する法律施行規則の一部を改正する省令

  Ministry of Health, Labour and Welfare Order No. 22 of 2024The text after this amendment, on e-Gov

• 17 May 2024

  Ministerial Order on the Arrangement of Ministerial Orders Related to the Ministry of Health, Labour and Welfare upon the Partial Enforcement of the Act Partially Amending the Employment Insurance Act, etc.

  雇用保険法等の一部を改正する法律の一部の施行に伴う厚生労働省関係省令の整理に関する省令

  Ministry of Health, Labour and Welfare Order No. 83 of 2024The text after this amendment, on e-Gov

• 1 April 2024

  Ministerial Order Partially Amending the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance

  労働保険の保険料の徴収等に関する法律施行規則の一部を改正する省令

  Ministry of Health, Labour and Welfare Order No. 21 of 2024The text after this amendment, on e-Gov

• 1 July 2022

  Ministerial Order Partially Amending the Ordinance for Enforcement of the Industrial Accident Compensation Insurance Act and the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance

  労働者災害補償保険法施行規則及び労働保険の保険料の徴収等に関する法律施行規則の一部を改正する省令

  Ministry of Health, Labour and Welfare Order No. 87 of 2022The text after this amendment, on e-Gov

• 1 April 2022

  Ministerial Order Partially Amending the Ordinance for Enforcement of the Employment Insurance Act, etc.

  雇用保険法施行規則等の一部を改正する省令

  Ministry of Health, Labour and Welfare Order No. 73 of 2022The text after this amendment, on e-Gov

• 1 April 2022

  Ministerial Order Partially Amending the Ordinance for Enforcement of the Industrial Accident Compensation Insurance Act and the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance

  労働者災害補償保険法施行規則及び労働保険の保険料の徴収等に関する法律施行規則の一部を改正する省令

  Ministry of Health, Labour and Welfare Order No. 35 of 2022The text after this amendment, on e-Gov

• 31 January 2022

  Ministerial Order Partially Amending the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance

  労働保険の保険料の徴収等に関する法律施行規則の一部を改正する省令

  Ministry of Health, Labour and Welfare Order No. 19 of 2022The text after this amendment, on e-Gov

• 1 September 2021

  Ministerial Order Partially Amending the Ordinance for Enforcement of the Industrial Accident Compensation Insurance Act, etc.

  労働者災害補償保険法施行規則等の一部を改正する省令

  Ministry of Health, Labour and Welfare Order No. 123 of 2021The text after this amendment, on e-Gov

All 29 amendments already in force

• Businesses run by bodies similar to prefectures or municipalities, port transport businesses under the Port Labor Act, the businesses listed in Article 2(1) of the Supplementary Provisions of the Employment Insurance Act, a separate Act, and construction businesses count — like those of prefectures and municipalities, which the Act names — as two separate businesses, one for industrial accident insurance and one for employment insurance, when the Act is applied.(Art. 70(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 39(1)) (the provisions it rests on)
• Two or more small construction or logging businesses with a set end and industrial accident insurance, run at the same time by the same employer (事業主), count as one business where each would have a premium under 1.6 million yen and a contract amount under 180 million yen (for logging, an expected volume under 1,000 cubic metres of timber), they are of the same kind, and their premiums are handled at one office. The employer then reports each one's details to the revenue collection officer within 40 days from 1 June of the next insurance year, or within 50 days of the insurance relation (保険関係) ending.(Art. 6(1), Art. 6(2), Art. 34(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 7(1)) (the provisions it rests on)
• An employer (事業主) with two or more businesses without a set end, of the same kind of business, that all fall within just one of three groups — businesses the Act treats as two under its Article 39(1), for their industrial accident insurance; the same, for their employment insurance; or businesses whose two insurances are handled as one (一元適用事業) and which have both — may apply to the Director of the Prefectural Labour Bureau to group their insurance relations (保険関係) into one, naming the business it wants designated. On approval, all their workers count as working for the designated business, and the other businesses' insurance relations end. Later changes in the names or places of the other businesses are notified without delay to the Director for the designated business.(Art. 10(1), Art. 10(2), Art. 10(3), Art. 10(4), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 9(1)) (the provisions it rests on)
• For a business insured for at least three years that in each of three consecutive insurance years employed on average 100 or more workers — or 20 to 99 where the number of workers times its kind's rate less the non-occupational accident rate (非業務災害率) of 0.6 per 1,000 comes to 0.4 or more, or that is construction or logging with a final insurance premium of 400,000 yen or more — the Minister may raise or lower the part of the industrial accident insurance rate above that non-occupational rate, for the second year after those three, by up to 40% according to Appended Table 3, where the benefits paid come to more than 85% or no more than 75% of the premiums as the Act weighs them. Construction or logging with a final insurance premium of 400,000 yen to under 1 million yen in any of those years uses the narrower Appended Table 3-2. A business other than construction or logging whose employer ordinarily employs 300 or fewer workers (50 in finance, insurance, real estate or retail; 100 in wholesale or services), took in one of those years safety or health measures the Order lists, and filed the special-rate declaration within six months of the start of the next insurance year, through the Bureau to the Minister, with the Director's confirmation of the measures, uses the wider Appended Table 3-3, up to 45% either way.(Art. 16(2), Art. 17(1), Art. 17(2), Art. 17(3), Art. 20(1), Art. 20-2(1), Art. 20-3(1), Art. 20-4(2), Art. 20-5(1), Art. 20-6(1), Appended Table 3, Appended Table 3-2, Appended Table 3-3, Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 12(3), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 12-2(1)) (the provisions it rests on)
• For a construction or logging business with a set end and industrial accident insurance whose final insurance premium is 400,000 yen or more, or whose contract amount is 110 million yen or more (for logging, 1,000 cubic metres of timber or more), the government may raise or lower the part of the final insurance premium above the non-occupational rate by up to 40% (35% for logging) according to Appended Table 6, where the benefits paid up to three months — in some cases nine — after the business ended come to more than 85% or no more than 75% of the premiums as the Act weighs them. A difference to pay is collected with a deadline 30 days after the notice is sent; a difference in the employer's (事業主) favour is refunded on a claim made within 10 days after the notice.(Art. 35(1), Art. 35(2), Art. 35(4), Art. 36(1), Appended Table 6, Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 20(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 20(3)) (the provisions it rests on)
• Where a business with industrial accident insurance finds its total wages hard to work out exactly, they are replaced by another figure: for contracted construction, the contract amount without consumption tax — adding the value of materials supplied and the rental cost of machinery lent, apart from materials of kinds the Minister sets — times the labor cost rate in Appended Table 2, 23% for building work, for example; for logging, the Director's labor cost per cubic metre times the timber produced; and for other forestry and for fishing and aquaculture, the average wage the Minister sets times the days each worker was employed. Of wages paid other than in money, the benefit of meals, clothing and housing counts, along with what the head of the Labor Standards Inspection Office or the chief of the Public Employment Security Office sets.(Art. 12(1), Art. 13(1), Art. 13(2), Art. 14(1), Art. 15(1), Appended Table 2, Art. 3(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 11(3), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 2(2)) (the provisions it rests on)
• In a business where employment insurance is for the time being voluntary (暫定任意適用事業), as the Act's supplementary provisions provide, an employer (事業主) applies to the Director of the Prefectural Labour Bureau to join employment insurance with a document showing that at least half of its workers consent, and must apply where at least half of them want it; the insurance relation (保険関係) begins on the day of approval. One applying to end it does the same with the consent of at least three quarters of its workers, and the relation ends on the day after approval.(Suppl. Prov. Art. 2(1), Suppl. Prov. Art. 2(2), Suppl. Prov. Art. 3(1), Suppl. Prov. Art. 3(2), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Suppl. Prov. Art. 2(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Suppl. Prov. Art. 2(2), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Suppl. Prov. Art. 2(3), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Suppl. Prov. Art. 4(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Suppl. Prov. Art. 4(2)) (the provisions it rests on)
• For a business with a set end whose industrial accident insurance relation began before 1 April 2024, the industrial accident insurance rate and the labor cost rate for contracts stay those in force before that day, as the 2024 amending Order (Ministry of Health, Labour and Welfare Order No. 21 of 2024) provides, rather than those of the current Appended Tables 1 and 2; for every business, wages for work before that day, and Class II special enrollment periods before it, keep the earlier rates too.(Suppl. Prov. Art. 2(1), Suppl. Prov. Art. 3(1), Suppl. Prov. Art. 4(1), Suppl. Prov. Art. 5(1)) (the provisions it rests on)

• This Order carries no penalties of its own. Under the Act, an employer (事業主) that fails to stick and cancel employment insurance stamps, to keep or fill in its stamp-premium book or to make its monthly report, makes a false entry or report, or disobeys an order to report or submit documents, refuses or falsely answers an official's questions or obstructs an inspection, faces imprisonment (拘禁刑) of up to six months or a fine of up to 300,000 yen. The same penalties reach the representative or staff of a labor insurance administrative affairs association (労働保険事務組合) who fail to keep or fill in its books or commit the same order or inspection offences, and of a group approved for special enrollment under the Industrial Accident Compensation Insurance Act who commit the order or inspection offences; a corporation or person whose representative or staff commits any of these offences in its business is fined as well.This is the rule until 31 March 2027.(Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 46(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 47(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 48(1), Art. 40(1), Art. 54(1), Art. 68(1)) (the provisions it rests on)
• This Order carries no penalties of its own. Under the Act, where an employer (事業主) fails to stick and cancel employment insurance stamps, to keep or fill in its stamp-premium book or to make its monthly report, makes a false entry or report, or disobeys an order to report or submit documents, refuses or falsely answers an official's questions or obstructs an inspection, the person who committed the violation faces imprisonment (拘禁刑) of up to six months or a fine of up to 300,000 yen. The same penalties reach the representative or staff of a labor insurance administrative affairs association (労働保険事務組合) who fail to keep or fill in its books or commit the same order or inspection offences, and of an approved group (承認団体) for special enrollment under the Industrial Accident Compensation Insurance Act who commit the order or inspection offences; a corporation or person whose representative or staff commits any of these offences in its business is fined as well.This is the rule from 1 April 2027.(Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 46(1) from 1 April 2027, Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 47(1) from 1 April 2027, Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 48(1) from 1 April 2027, Act on the Collection, etc. of Insurance Premiums of Labor Insurance Suppl. Prov. Art. 1(1) from 1 April 2027, Art. 40(1), Art. 54(1), Art. 68(1)) (the provisions it rests on)
• Labor insurance work under the Act, apart from the refunds a disbursing officer (官署支出官) makes, is done by the Director of the Prefectural Labour Bureau (都道府県労働局長), the head of the Labor Standards Inspection Office (労働基準監督署長) and the chief of the Public Employment Security Office (公共職業安定所長) for the workplace, and premiums are collected by the Bureau's revenue collection officer (歳入徴収官). Of the work under this Order, the Labor Standards Inspection Office handles businesses with industrial accident insurance only and businesses whose two insurances are handled as one (一元適用事業) that have not entrusted their affairs to an association, and the Public Employment Security Office handles businesses with employment insurance only and those that have; the rest falls to the Bureau's Director. For affairs entrusted to a labor insurance administrative affairs association (労働保険事務組合), the Bureau and offices for the association's main office act instead, apart from the employment insurance work Article 1 of the Ordinance for Enforcement of the Employment Insurance Act covers.(Art. 1(1), Art. 1(3), Art. 69(1)) (the provisions it rests on)
• Under the Act, the authorities may order an employer (事業主) or a labor insurance administrative affairs association (労働保険事務組合) — including one whose insurance relation (保険関係) or approval has ended — to report, submit documents or appear, and the Order has the Director of the Prefectural Labour Bureau, the head of the Labor Standards Inspection Office or the chief of the Public Employment Security Office give that order in writing. An official may enter its office, question the people concerned and inspect its books, carrying an identification card on Form 3 and showing it when asked; the power is not one for investigating crime.(Art. 74(1), Art. 75(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 42(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 43(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 43(2), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 43(3)) (the provisions it rests on)
• Where an employer (事業主) files no declaration, or the government finds one wrong, the government determines the premium and notifies the employer, who must pay any shortfall within 15 days of the notice — for a final insurance premium, unless conditions a Ministry of Health, Labour and Welfare Order sets are met — and on a final insurance premium or shortfall it must pay this way the government collects a surcharge (追徴金) of 10%, unless a natural disaster or other unavoidable reason was the cause or the amount is under 1,000 yen. Where a stamp insurance premium is not paid, the government determines it and, where there was no good reason, collects a surcharge of 25%, unless the unpaid premium is under 1,000 yen. Money left unpaid is demanded by a written demand with a deadline at least 10 days after it is sent, and then collected as national tax arrears are (国税滞納処分の例); once payment of a premium of 1,000 yen or more is demanded, a late-payment charge (延滞金) also runs on it.(Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 15(3), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 15(4), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 19(4), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 19(5), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 21(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 21(2), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 25(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 25(2), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 27(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 27(2), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 27(3), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 28(1)) (the provisions it rests on)
• When the government raises a premium rate and collects the extra on estimated insurance premiums (概算保険料), the revenue collection officer (歳入徴収官) notifies the employer (事業主) of the increase, how it was worked out and a deadline 30 days after the notice is sent. The officer gives by a payment notice (納入告知書) the government's notices of a final insurance premium (確定保険料) or stamp insurance premium it determines, of the difference it collects when it raises a set-end business's final insurance premium, of surcharges (追徴金) and of special payment insurance premiums (特例納付保険料).(Art. 26(1), Art. 38(5)) (the provisions it rests on)
• An employer (事業主) that had an employment insurance relation (保険関係) but never notified it, and that employed a person Article 22(5) of the Employment Insurance Act describes, may pay a special payment insurance premium (特例納付保険料) on that person's part of the general insurance premium it can no longer be made to pay because the right to collect it has lapsed. It is a basic amount — the average of the wages paid in the first month of the period and in the last month in which the worker's share was shown to have been deducted (or of all its months, where all are known), times the employment insurance rate and the number of months — plus 10%. On being urged to pay, the employer offers in writing to the Director of the Prefectural Labour Bureau, and the revenue collection officer notifies the amount with a deadline 30 days after the notice is sent.(Art. 56(1), Art. 57(1), Art. 58(1), Art. 59(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 26(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 26(3), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 26(4)) (the provisions it rests on)
• The Minister of Health, Labour and Welfare's powers to approve a subcontractor as the employer (事業主), to approve grouping continuing businesses under one insurance relation (保険関係), to approve a labor insurance administrative affairs association (労働保険事務組合), receive its notice of closing and withdraw its approval, and to urge an employer to pay special payment insurance premiums (特例納付保険料) and receive its offer to pay them are delegated to the Director of the Prefectural Labour Bureau, as is approval of joining or leaving voluntary employment insurance.(Art. 76(1), Suppl. Prov. Art. 1-3(1)) (the provisions it rests on)
• A premium meter (印紙保険料納付計器) must be of a type the Minister of Health, Labour and Welfare has designated; an employer (事業主) that wants to pay stamp insurance premiums with one applies through the Public Employment Security Office to the Bureau's revenue collection officer (歳入徴収官), who approves unless an earlier approval was withdrawn less than two years before or it is otherwise unsuitable for safeguarding premiums. The officer may seal the meter, and a withdrawal of approval is notified in writing with its reasons; before using the meter, the employer pays in advance the total it may show and receives a start card (始動票札). It reports the meter's use each month through the Public Employment Security Office by the end of the next month, and presents a meter it stops using so the seal can be removed.(Art. 45(1), Art. 45(3), Art. 47(1), Art. 47(2), Art. 48(1), Art. 49(1), Art. 50(3), Art. 51(2), Art. 52(1), Art. 52(2), Art. 55(1), Act on the Collection, etc. of Insurance Premiums of Labor Insurance Art. 23(3)) (the provisions it rests on)