If an employer, at the time of submitting the written declaration under Article 19, paragraphs (1) and (2) of the Act (referred to as the "written declaration of final insurance premiums" in Article 38), or within 10 days counting from the day following the day on which the employer received the notice under Article 19, paragraph (4) of the Act, respectively requests a refund of the amount, out of the amount of estimated insurance premiums already paid, that exceeds the amount of final insurance premiums (hereinafter referred to as the "excess amount"), the disbursing officer or the Cash Advance Officer of the Labor Insurance Special Account of the Prefectural Labor Bureau having jurisdiction over the location of the workplace (hereinafter referred to as the "Cash Advance Officer of the Prefectural Labor Bureau Concerned") is to refund the excess amount. The same applies where an employer requests a refund of the difference under Article 20, paragraph (3) of the Act within 10 days counting from the day following the day on which the employer received the notice from the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned concerning the amount of labor insurance premiums reduced pursuant to the provisions of Article 20, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article).
事業主が、法第十九条第一項及び第二項の申告書（第三十八条において「確定保険料申告書」という。）を提出する際に、又は法第十九条第四項の規定による通知を受けた日の翌日から起算して十日以内に、それぞれ、既に納付した概算保険料の額のうち、確定保険料の額を超える額（以下「超過額」という。）の還付を請求したときは、官署支出官又は事業場の所在地を管轄する都道府県労働局労働保険特別会計資金前渡官吏（以下「所轄都道府県労働局資金前渡官吏」という。）は、その超過額を還付するものとする。事業主が、法第二十条第一項（同条第二項において準用する場合を含む。）の規定により引き下げられた労働保険料の額についての所轄都道府県労働局歳入徴収官の通知を受けた日の翌日から起算して十日以内に同条第三項の差額の還付を請求したときも、同様とする。
A request under the preceding paragraph must be made by submitting a written request stating the following matters to the disbursing officer or the Cash Advance Officer of the Prefectural Labor Bureau Concerned (in the case of a written request pertaining to the general insurance premiums under Article 1, paragraph (3), item (i) and the Class I special enrollment insurance premiums, Class II special enrollment insurance premiums and Class III special enrollment insurance premiums under item (i) of that paragraph, to the disbursing officer via the Director of the Prefectural Labor Bureau Concerned and the Director of the Labor Standards Office Concerned, or to the Cash Advance Officer of the Prefectural Labor Bureau Concerned via the Director of the Labor Standards Office Concerned).
前項の規定による請求は、次に掲げる事項を記載した請求書を官署支出官又は所轄都道府県労働局資金前渡官吏（第一条第三項第一号の一般保険料並びに同号の第一種特別加入保険料、第二種特別加入保険料及び第三種特別加入保険料に係る請求書にあつては、所轄都道府県労働局長及び所轄労働基準監督署長を経由して官署支出官又は所轄労働基準監督署長を経由して所轄都道府県労働局資金前渡官吏）に提出することによつて行わなければならない。
Labor insurance number;
労働保険番号
The employer's name or title, and address or location;
事業主の氏名又は名称及び住所又は所在地
The matters specified in (a) and (b) respectively for the categories of persons listed in (a) and (b):
次のイ及びロに掲げる者の区分に応じ、当該イ及びロに定める事項
A person who wishes to receive payment through a financial institution (excluding a person listed in (b)): the name of the financial institution at which the person wishes to receive payment and the account number of the deposit account;
払渡しを受ける機関に金融機関を希望する者（ロに掲げる者を除く。） 払渡希望金融機関の名称及び預金口座の口座番号
A person who wishes to receive payment through a business office of a postal savings bank (meaning the postal savings bank prescribed in Article 94 of the Postal Service Privatization Act (Act No. 97 of 2005); the same applies hereinafter in this item) or a post office (meaning a business office of Japan Post Co., Ltd. that conducts postal counter services prescribed in Article 2 of the Post Office Branch Act (Act No. 213 of 1949) and that conducts bank agency services (meaning the bank agency services prescribed in Article 2, paragraph (14) of the Banking Act (Act No. 59 of 1981)) with a postal savings bank as its principal bank; the same applies hereinafter in this item) (excluding a person who wishes payment into a deposit account): the name and location of the business office of the postal savings bank or the post office at which the person wishes to receive payment;
払渡しを受ける機関に郵便貯金銀行（郵政民営化法（平成十七年法律第九十七号）第九十四条に規定する郵便貯金銀行をいう。以下この号において同じ。）の営業所又は郵便局（簡易郵便局法（昭和二十四年法律第二百十三号）第二条に規定する郵便窓口業務を行う日本郵便株式会社の営業所であつて郵便貯金銀行を所属銀行とする銀行代理業（銀行法（昭和五十六年法律第五十九号）第二条第十四項に規定する銀行代理業をいう。）の業務を行うものをいう。以下この号において同じ。）を希望する者（預金口座への払込みを希望する者を除く。） 払渡希望郵便貯金銀行の営業所又は郵便局の名称及び所在地
Amount of refund and reason for refund.
還付額及び還付理由
Read this with the articles around it
disbursing officermachine translation
「官署支出官」
As defined in Article 1, item (ii) of the Imperial Ordinance on budgets, settlement of accounts and accounting (予算決算及び会計令, Imperial Ordinance No. 165 of 1947): a government official to whom the head of a ministry has delegated the decision to pay out expenditure (支出の決定) under Article 40, paragraph (1), item (i) of that Ordinance; under Article 36 such an officer refunds labor insurance premiums (労働保険料) paid in excess.
Defined inArticle 1, paragraph (1)
the Director of the Prefectural Labor Bureau Concernedmachine translation
「所轄都道府県労働局長」
The Director of the Prefectural Labor Bureau (都道府県労働局長) with jurisdiction over where the workplace is located.
Short name set inArticle 1, paragraph (1), item (i)
the Director of the Labor Standards Office Concernedmachine translation
「所轄労働基準監督署長」
The head of the labor standards inspection office with jurisdiction over where the workplace is located.
Short name set inArticle 1, paragraph (1), item (ii)
the Revenue Collecting Officer of the Prefectural Labor Bureau Concernedmachine translation
「所轄都道府県労働局歳入徴収官」
The Labor Insurance Special Account (労働保険特別会計) revenue collecting officer (歳入徴収官) of the Prefectural Labor Bureau (都道府県労働局) with jurisdiction over where the workplace is located, who collects the labor insurance premiums (労働保険料) and related amounts listed in Article 1, paragraph (3).
Short name set inArticle 1, paragraph (3)
estimated insurance premiummachine translation
「概算保険料」
In Chapter 3, the labor insurance premiums (労働保険料) an employer pays in advance for an insurance year (保険年度) on the expected amounts under Article 15, paragraph (1) or (2) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance, or the premiums the government fixes under paragraph (3) of that Article where the employer files no declaration or one with errors.
Defined inArticle 11, paragraph (1), item (i)· applies only in this chapter
final insurance premiummachine translation
「確定保険料」
In Chapter 3, the labor insurance premiums (労働保険料) an employer declares after an insurance year (保険年度), or after a business with a definite term (有期事業) ends, on the actual amounts under Article 19, paragraph (1) or (2) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance, or the premiums the government fixes under paragraph (4) of that Article where the employer files no declaration or one with errors.
Defined inArticle 11, paragraph (1), item (iii)· applies only in this chapter
the Cash Advance Officer of the Prefectural Labor Bureau Concernedmachine translation
「所轄都道府県労働局資金前渡官吏」
The Labor Insurance Special Account (労働保険特別会計) cash advance officer (資金前渡官吏) of the Prefectural Labor Bureau (都道府県労働局) with jurisdiction over where the workplace is located, who, like a disbursing officer (官署支出官), refunds premiums an employer has paid in excess under Article 36.
Short name set inArticle 36, paragraph (1)
written declaration of final insurance premiumsmachine translation
「確定保険料申告書」
In Articles 36 to 38, the written declaration under Article 19, paragraph (1) or (2) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance with which an employer declares its final insurance premiums (確定保険料).
Short name set inArticle 36, paragraph (1)· applies only in this provision and in Article 38
excess amountmachine translation
「超過額」
In Article 36, the amount by which the estimated insurance premiums (概算保険料) an employer has already paid exceed its final insurance premiums (確定保険料); it is refunded on the employer's request, and otherwise applied under Article 37 to the next year's estimated insurance premiums or other unpaid amounts.
Short name set inArticle 36, paragraph (1)
post officemachine translation
「郵便局」
In Article 36, paragraph (2), item (iii), (b), a business office of Japan Post Co., Ltd. (日本郵便株式会社) that provides the postal window services (郵便窓口業務) defined in Article 2 of the Post Office Branch Act and acts as a bank agent (銀行代理業) for the postal savings bank (郵便貯金銀行).
Defined inArticle 36, paragraph (2), item (iii), (b)· applies only in this item
postal savings bankmachine translation
「郵便貯金銀行」
In Article 36, paragraph (2), item (iii), (b), the postal savings bank as defined in Article 94 of the Postal Service Privatization Act: the stock company that Japan Post Holdings (日本郵政株式会社) incorporates under that Act to carry on banking business.
Defined inArticle 36, paragraph (2), item (iii), (b)· applies only in this item