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Article 34Reports on Grouped Businesses with a Definite Term

第三十四条(一括有期事業についての報告)

An employer of businesses deemed to be one business pursuant to the provisions of Article 7 of the Act must, within 40 days counting from June 1 of the following insurance year or within 50 days counting from the day on which the insurance relation became extinct, submit to the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned a report stating the following matters:

法第七条の規定により一の事業とみなされる事業についての事業主は、次の保険年度の六月一日から起算して四十日以内又は保険関係が消滅した日から起算して五十日以内に、次に掲げる事項を記載した報告書を所轄都道府県労働局歳入徴収官に提出しなければならない。

the labor insurance number;

労働保険番号

the name and address or location of the employer;

事業主の氏名又は名称及び住所又は所在地

the name of the business, the place where the business is operated, the period of the business, and the total wages pertaining to the business;

事業の名称、事業の行われる場所、事業の期間及び事業に係る賃金総額

in the case of a construction business, the contract amount pertaining to the business and its breakdown, and the rate by which the contract amount prescribed in Article 13, paragraph (1) is to be multiplied; and

建設の事業にあつては、当該事業に係る請負金額及びその内訳並びに第十三条第一項に規定する請負金額に乗ずべき率

in the case of a felling of standing trees business, the name and address or location of the owner of the standing trees, the cumulative number of workers pertaining to the business, the production volume of timber, and the amount of labor cost necessary for producing one cubic meter of timber.

立木の伐採の事業にあつては、立木の所有者の氏名又は名称及び住所又は所在地、当該事業に係る労働者の延べ人数、素材の生産量並びに素材一立方メートルを生産するために必要な労務費の額

Article 35Special Provisions for Final Insurance Premiums

第三十五条(確定保険料の特例)

The businesses specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 20, paragraph (1) of the Act are construction businesses or felling of standing trees businesses whose scale falls under any of the following items:

法第二十条第一項の厚生労働省令で定める事業は、建設の事業又は立木の伐採の事業であつて、その規模が次の各号のいずれかに該当するものとする。

that the amount of final insurance premiums is 400,000 yen or more; or

確定保険料の額が四十万円以上であること。

that, for a construction business, the contract amount is 110,000,000 yen or more, and for a felling of standing trees business, the production volume of timber is 1,000 cubic meters or more.

建設の事業にあつては請負金額が一億一千万円以上、立木の伐採の事業にあつては素材の生産量が千立方メートル以上であること。

The rate specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 20, paragraph (1) of the Act is as set forth in Appended Table 6.

法第二十条第一項の厚生労働省令で定める率は、別表第六のとおりとする。

The scope specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 20, paragraph (1), item (i) of the Act is as set forth in Appended Table 7.

法第二十条第一項第一号の厚生労働省令で定める範囲は、別表第七のとおりとする。

The provisions of Article 26 apply mutatis mutandis to the case of collecting the difference pursuant to Article 20, paragraph (3) of the Act.

第二十六条の規定は、法第二十条第三項の規定により差額を徴収する場合について準用する。

Article 35-2Class II Adjustment Rate

第三十五条の二(第二種調整率)

The Class II adjustment rate under Article 20, paragraph (1), item (ii) of the Act is the rate prescribed in the respective items according to the category of business listed in the following items:

法第二十条第一項第二号の第二種調整率は、次の各号に掲げる事業の区分に応じ、当該各号に定める率とする。

建設の事業 百分の五十

Felling of standing trees business: 43/100.

立木の伐採の事業 百分の四十三

Article 36Refund of Labor Insurance Premiums

第三十六条(労働保険料の還付)

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 , 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(般保険料並びに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 ; 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 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(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(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

Article 37Appropriation of Labor Insurance Premiums

第三十七条(労働保険料の充当)

If there is no request under paragraph (2) of the preceding Article, the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned is to appropriate the excess amount under paragraph (1) of the preceding Article or the difference under Article 20, paragraph (3) of the Act to the estimated insurance premiums for the next insurance year, or to labor insurance premiums in arrears and other amounts to be collected pursuant to the provisions of the Act, or to general contributions in arrears (meaning the general contributions collected from an employer covered by industrial accident insurance (meaning an employer covered by industrial accident insurance under ) pursuant to the provisions of ; the same applies hereinafter) and other amounts to be collected pursuant to the provisions of the Act applied mutatis mutandis pursuant to .

前条第二項の請求がない場合には、所轄都道府県労働局歳入徴収官は、前条第一項の超過額又は法第二十条第三項の差額を次の保険年度の概算保険料若しくは未納の労働保険料その他法の規定による徴収金又は未納の一般拠出金(の規定により労災保険適用事業主(の労災保険適用事業主をいう。)から徴収する一般拠出金をいう。以下同じ。)そのの規定により準用する法の規定による徴収金に充当するものとする。

When the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned has made an appropriation pursuant to the provisions of the preceding paragraph to the estimated insurance premiums for the next insurance year, or to labor insurance premiums in arrears and other amounts to be collected pursuant to the provisions of the Act, or to general contributions in arrears and other amounts to be collected pursuant to the provisions of the Act applied mutatis mutandis pursuant to , the Revenue Collecting Officer must notify the employer to that effect.

所轄都道府県労働局歳入徴収官は、前項の規定により、次の保険年度の概算保険料若しくは未納の労働保険料その他法の規定による徴収金又はの規定により準用する法の規定による徴収金に充当したときは、その旨を事業主に通知しなければならない。

Article 38Declaration and Payment of Labor Insurance Premiums, etc.

第三十八条(労働保険料等の申告及び納付)

The written declaration under Article 15, paragraphs (1) and (2) of the Act (referred to as the "written declaration of estimated insurance premiums" in the following paragraph), the written declaration under Article 16 of the Act (referred to as the "written declaration of increased estimated insurance premiums" in the following paragraph), and the written declaration of final insurance premiums must be submitted to the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned.

法第十五条第一項及び第二項の申告書(次項において「概算保険料申告書」という。)、法第十六条の申告書(次項において「増加概算保険料申告書」という。)並びに確定保険料申告書は、所轄都道府県労働局歳入徴収官に提出しなければならない。

The submission of a written declaration under the preceding paragraph may be made, in accordance with the following categories, via the Bank of Japan (meaning its head office, branches, agencies and revenue agencies; the same applies hereinafter), a pension office (meaning a pension office under ; the same applies hereinafter), the Director of the Labor Standards Office Concerned or the Chief of the Public Employment Security Office Concerned:

前項の規定による申告書の提出は、次の区分に従い、日本銀行(本店、支店、代理店及び歳入代理店をいう。以下同じ。)、年金事務所(の年金事務所をいう。以下同じ。)、所轄労働基準監督署長又は所轄公共職業安定所長を経由して行うことができる。

A written declaration of estimated insurance premiums that pertains to the general insurance premiums under Article 1, paragraph (3), item (i) (limited to one that, where the notification under Article 4-2, paragraph (1) of the Act (excluding a notification pertaining to a business with a definite term, a business for which the handling of labor insurance administrative affairs is entrusted to a labor insurance administrative affairs association, or a business prescribed in Article 39, paragraph (1) of the Act; the same applies in Article 78, paragraph (2), items (i) and (ii)) is submitted together with the notification under (Order of the Ministry of Home Affairs No. 36 of 1926) and the notification under (Order of the Ministry of Health and Welfare No. 37 of 1954), or the notification pertaining to the establishment of a workplace under Article 141, paragraph (1) of the Ordinance for Enforcement of the Employment Insurance Act (Order of the Ministry of Labour No. 3 of 1975), is submitted at the same time as those notifications): a pension office, the Director of the Labor Standards Office Concerned or the Chief of the Public Employment Security Office Concerned;

概算保険料申告書であつて、般保険料に係るもの(法第四条の二第一項の規定による届書(有期事業、労働保険事務組合に労働保険事務の処理が委託されている事業及び法第三十九条第一項に規定する事業に係るものを除く。第七十八条第二項第一号及び同項第二号において同じ。)に併せて、の規定による事業所の設置に係る届書を提出する場合に、これらの届書と同時に提出するものに限る。) 年金事務所、所轄労働基準監督署長又は所轄公共職業安定所長

A written declaration of estimated insurance premiums (excluding one submitted where the payment of labor insurance premiums is entrusted to a financial institution with the approval under Article 21-2, paragraph (1) of the Act; the same applies in the following item, item (v) and item (vi)) and a written declaration of final insurance premiums where there are labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act (excluding one submitted where the payment of labor insurance premiums is entrusted to a financial institution with the approval under Article 21-2, paragraph (1) of the Act; the same applies in the following item, item (v) and item (vi)), that pertain to the general insurance premiums under Article 1, paragraph (3), item (i) for a business other than a business with a definite term (excluding a business for which the handling of labor insurance administrative affairs is entrusted to a labor insurance administrative affairs association; the same applies in the following item, item (iv) and Article 78, paragraph (2)) (limited to those that the employer of a workplace covered by social insurance (meaning a workplace covered by employees' pension insurance under the Employees' Pension Insurance Act (Act No. 115 of 1954) or health insurance under the Health Insurance Act (Act No. 70 of 1922); hereinafter referred to as a "workplace covered by social insurance") submits within 40 days from June 1 pursuant to the provisions of Article 15, paragraph (1) or Article 19, paragraph (1) of the Act): the Bank of Japan, a pension office or the Director of the Labor Standards Office Concerned;

概算保険料申告書(法第二十一条の二第一項の承認を受けて労働保険料の納付を金融機関に委託して行う場合に提出するものを除く。次号、第五号及び第六号において同じ。)及び法第十九条第三項の規定により納付すべき労働保険料がある場合における確定保険料申告書(法第二十一条の二第一項の承認を受けて労働保険料の納付を金融機関に委託して行う場合に提出するものを除く。次号、第五号及び第六号において同じ。)であつて、有期事業以外の事業(労働保険事務組合に労働保険事務の処理が委託されているものを除く。次号、第四号及び第七十八条第二項において同じ。)についての般保険料に係るもの(厚生年金保険法(昭和二十九年法律第百十五号)による厚生年金保険又は健康保険法(大正十一年法律第七十号)による健康保険の適用事業所(以下「社会保険適用事業所」という。)の事業主が法第十五条第一項又は法第十九条第一項の規定により六月一日から四十日以内に提出するものに限る。) 日本銀行、年金事務所又は所轄労働基準監督署長

A written declaration of estimated insurance premiums and a written declaration of final insurance premiums where there are labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, that pertain to the general insurance premiums under Article 1, paragraph (3), item (ii) for a business other than a business with a definite term (limited to those that the employer of a workplace covered by social insurance submits within 40 days from June 1 pursuant to the provisions of Article 15, paragraph (1) or Article 19, paragraph (1) of the Act): the Bank of Japan or a pension office;

概算保険料申告書及び法第十九条第三項の規定により納付すべき労働保険料がある場合における確定保険料申告書であつて、有期事業以外の事業についての般保険料に係るもの(社会保険適用事業所の事業主が法第十五条第一項又は法第十九条第一項の規定により六月一日から四十日以内に提出するものに限る。) 日本銀行又は年金事務所

A written declaration of final insurance premiums where there are no labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, that pertains to the general insurance premiums under Article 1, paragraph (3), item (i) for a business other than a business with a definite term (limited to those that the employer of a workplace covered by social insurance submits within 40 days from June 1 pursuant to the provisions of Article 19, paragraph (1) of the Act): a pension office or the Director of the Labor Standards Office Concerned;

法第十九条第三項の規定により納付すべき労働保険料がない場合における確定保険料申告書であつて、有期事業以外の事業についての般保険料に係るもの(社会保険適用事業所の事業主が法第十九条第一項の規定により六月一日から四十日以内に提出するものに限る。) 年金事務所又は所轄労働基準監督署長

A written declaration of estimated insurance premiums, a written declaration of increased estimated insurance premiums, and a written declaration of final insurance premiums where there are labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, that pertain 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 (excluding those listed in item (ii)): the Bank of Japan or the Director of the Labor Standards Office Concerned;

概算保険料申告書及び増加概算保険料申告書並びに法第十九条第三項の規定により納付すべき労働保険料がある場合における確定保険料申告書であつて、般保険料並びに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もの(第二号に掲げるものを除く。) 日本銀行又は所轄労働基準監督署長

A written declaration of estimated insurance premiums, a written declaration of increased estimated insurance premiums, and a written declaration of final insurance premiums where there are labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, that pertain to the general insurance premiums under Article 1, paragraph (3), item (ii) and the Class I special enrollment insurance premiums under (excluding those listed in item (iii)): the Bank of Japan;

概算保険料申告書及び増加概算保険料申告書並びに法第十九条第三項の規定により納付すべき労働保険料がある場合における確定保険料申告書であつて、般保険料及びの第一種特別加入保険料に係るもの(第三号に掲げるものを除く。) 日本銀行

A written declaration of final insurance premiums where there are no labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, and a written declaration of estimated insurance premiums and a written declaration of final insurance premiums submitted where the payment of labor insurance premiums is entrusted to a financial institution with the approval under Article 21-2, paragraph (1) of the Act, that pertain 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 (excluding those listed in item (iv)): the Director of the Labor Standards Office Concerned.

法第十九条第三項の規定により納付すべき労働保険料がない場合における確定保険料申告書並びに法第二十一条の二第一項の承認を受けて労働保険料の納付を金融機関に委託して行う場合に提出する概算保険料申告書及び確定保険料申告書であつて、般保険料並びに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もの(第四号に掲げるものを除く。) 所轄労働基準監督署長

Labor insurance premiums and other amounts to be collected pursuant to the provisions of the Act must be paid, in accordance with the following categories, to the Bank of Japan, the Cash Receiving Officer of the Labor Insurance Special Account of the Prefectural Labor Bureau (hereinafter referred to as the "Prefectural Labor Bureau Cash Receiving Officer") or the Cash Receiving Officer of the Labor Insurance Special Account of the Labor Standards Office (hereinafter referred to as the "Labor Standards Office Cash Receiving Officer"):

労働保険料その他法の規定による徴収金は、次の区分に従い、日本銀行又は都道府県労働局労働保険特別会計収入官吏(以下「都道府県労働局収入官吏」という。)若しくは労働基準監督署労働保険特別会計収入官吏(以下「労働基準監督署収入官吏」という。)に納付しなければならない。

The general insurance premiums under Article 1, paragraph (3), item (i), the Class I special enrollment insurance premiums, Class II special enrollment insurance premiums and Class III special enrollment insurance premiums under , and the amounts to be collected pertaining to them: the Bank of Japan, the Prefectural Labor Bureau Cash Receiving Officer or the Labor Standards Office Cash Receiving Officer;

般保険料、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並びにこれらに係る徴収金 日本銀行又は都道府県労働局収入官吏若しくは労働基準監督署収入官吏

The general insurance premiums under Article 1, paragraph (3), item (ii), the Class I special enrollment insurance premiums under , and the special payment insurance premiums, and the amounts to be collected pertaining to them, and the amounts to be collected pertaining to stamp insurance premiums: the Bank of Japan or the Prefectural Labor Bureau Cash Receiving Officer.

般保険料、の第一種特別加入保険料及び特例納付保険料並びにこれらに係る徴収金並びに印紙保険料に係る徴収金 日本銀行又は都道府県労働局収入官吏

The payment of labor insurance premiums (excluding stamp insurance premiums) and other amounts to be collected pursuant to the provisions of the Act must be made by payment slip, except for those pertaining to a payment notice.

労働保険料(印紙保険料を除く。)その他法の規定による徴収金の納付は、納入告知書に係るものを除き納付書によつて行なわなければならない。

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