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

Pursuant to the provisions of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 84 of 1969), and in order to implement that Act, the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance is established as follows.

①The affairs concerning labor insurance under the provisions of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 84 of 1969; hereinafter referred to as the "Act") (hereinafter referred to as "labor insurance-related affairs") are to be conducted by the Director of the Prefectural Labor Bureau, the Director of the Labor Standards Office and the Chief of the Public Employment Security Office in accordance with the following classification, except for the affairs concerning refunds under Article 19, paragraph (6) and Article 20, paragraph (3) of the Act that are conducted by a disbursing officer (meaning a disbursing officer prescribed in Article 1, item (ii) of the Order on Budgets, Settlement of Accounts and Accounting (Imperial Ordinance No. 165 of 1947); the same applies hereinafter) pursuant to the provisions of Article 36:

②Among the labor insurance-related affairs, the affairs under Article 33, paragraphs (2), (3) and (4) of the Act are to be conducted by the Director of the Prefectural Labor Bureau having jurisdiction over the location of the principal office of an employers' association or federation thereof, or of a labor insurance administrative affairs association.

③Among the labor insurance-related affairs, the affairs concerning the collection of the following labor insurance premiums and the amounts to be collected pertaining thereto are to be conducted by the Labor Insurance Special Account Revenue Collecting Officer of the Prefectural Labor Bureau having jurisdiction over the location of the workplace (hereinafter referred to as the "Revenue Collecting Officer of the Prefectural Labor Bureau Concerned"):

①The Director of the Prefectural Labor Bureau is to be subject to the direction and supervision of the Minister of Health, Labour and Welfare with respect to the affairs listed in paragraph (1), item (i) of the preceding Article and in paragraph (2) of that Article, and the affairs concerning the direction and supervision of the Directors of the Labor Standards Offices and the Chiefs of the Public Employment Security Offices under the following paragraph and paragraph (3).

②The Director of the Labor Standards Office is to be subject to the direction and supervision of the Director of the Prefectural Labor Bureau with respect to the affairs listed in paragraph (1), item (ii) of the preceding Article.

③The Chief of the Public Employment Security Office is to be subject to the direction and supervision of the Director of the Prefectural Labor Bureau with respect to the affairs listed in paragraph (1), item (iii) of the preceding Article.

The scope of wages paid in a form other than currency that are to be included in the wages under Article 2, paragraph (2) of the Act is, in addition to the benefits of meals, clothing and housing, as determined by the Director of the Labor Standards Office Concerned or the Chief of the Public Employment Security Office Concerned.

①The matters specified by Order of the Ministry of Health, Labour and Welfare under Article 4-2, paragraph (1) of the Act are as follows:

②A notification under Article 4-2, paragraph (1) of the Act must be made by submitting it to the Director of the Labor Standards Office Concerned or the Chief of the Public Employment Security Office Concerned.

③When a notification under the preceding paragraph has been submitted, the Director of the Labor Standards Office Concerned or the Chief of the Public Employment Security Office Concerned may, if he or she finds it necessary, request the employer to submit a certificate of registered matters or other documents by which the matters listed in the items of paragraph (1) can be confirmed.

①The matters specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 4-2, paragraph (2) of the Act are as follows:

②The notification under Article 4-2, paragraph (2) of the Act must be made by submitting to the Director of the Labor Standards Office Concerned or the Chief of the Public Employment Security Office Concerned, within 10 days counting from the day following the day on which a change arose in a matter listed in the items of the preceding paragraph, a written notice stating the following matters:

③When the written notice referred to in the preceding paragraph has been submitted, if the Director of the Labor Standards Office Concerned or the Chief of the Public Employment Security Office Concerned finds it necessary, the Director or Chief may request the employer to submit a certificate of registered matters or other documents by which the matters listed in the items of paragraph (1) can be confirmed.

①The businesses of a size equal to or smaller than that specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 7, item (iii) of the Act are businesses that satisfy each of the following items:

②The requirements specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 7, item (v) of the Act are as follows:

③With regard to the administrative affairs under the provisions of this Ministerial Order pertaining to businesses deemed to be one business pursuant to the provisions of Article 7 of the Act, the Director of the Prefectural Labor Bureau and the Director of the Labor Standards Office who have jurisdiction over the location of the office referred to in item (iii) of the preceding paragraph are to be the Director of the Prefectural Labor Bureau Concerned and the Director of the Labor Standards Office Concerned, respectively.

The businesses specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 8, paragraph (1) of the Act are, among the businesses for which the insurance relation pertaining to industrial accident insurance has been established, construction businesses.

A master contractor and subcontractor seeking to obtain the approval under Article 8, paragraph (2) of the Act must, within 10 days counting from the day following the day on which the insurance relation was established, submit to the Director of the Prefectural Labor Bureau Concerned a written application stating the following matters; provided, however, that if, due to unavoidable reasons, they were unable to submit the written application within this time limit, they may submit it even after the time limit.

In order to obtain the approval under Article 8, paragraph (2) of the Act, the business pertaining to the contract of the subcontractor must be a business other than the businesses falling under each item of Article 6, paragraph (1).

①The requirements specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 9 of the Act are as follows:

②An employer seeking to obtain the approval under Article 9 of the Act must submit a written application stating the following matters to the Director of the Prefectural Labor Bureau Concerned for the business that the employer wishes to have designated pursuant to the provisions of that Article:

③The designation under the provisions of Article 9 of the Act is to be made by the Director of the Prefectural Labor Bureau who received the application referred to in the preceding paragraph at the time of granting the approval under that Article for the application.

④An employer who has obtained the approval under Article 9 of the Act must, if there has been a change in the name of a business, among the businesses pertaining to the approval, other than the business designated pursuant to the provisions of that Article, or in the place where the business is operated, without delay submit a written notice stating the following matters to the Director of the Prefectural Labor Bureau Concerned for the business designated pursuant to the provisions of that Article:

In this Chapter, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

The businesses specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 11, paragraph (3) of the Act are, among the businesses for which the insurance relation pertaining to industrial accident insurance has been established, the businesses listed in the following items for which it is difficult to calculate accurately the total amount of wages under paragraph (1) of that Article:

①For the business under item (i) of the preceding Article, the amount obtained by multiplying the contract amount by the rate listed in Appended Table 2, according to the type of business, is the total amount of wages.

②In the cases falling under each of the following items, the contract amount under the preceding paragraph is the amount calculated as prescribed in the respective items:

For the business under item (ii) of Article 12, the amount obtained by multiplying the amount of labor cost necessary for producing one cubic meter of timber, as specified by the Director of the Prefectural Labor Bureau Concerned, by the volume of all the timber produced is the total amount of wages.

For the businesses under items (iii) and (iv) of Article 12, the total of the amounts obtained by multiplying the amount equivalent to the average wage prescribed by the Minister of Health, Labour and Welfare pursuant to Article 12, paragraph (8) of the Labor Standards Act (Act No. 49 of 1947) for the workers of the business by the total number of days of the period of employment of each worker is the total amount of wages.

①The industrial accident insurance rates pertaining to businesses other than the business of a shipowner (in the case prescribed in Article 3 of the Mariners Insurance Act (Act No. 73 of 1939), the person who is deemed to be the shipowner pursuant to that Article) conducted by employing mariners prescribed in Article 1 of the Mariners Act (Act No. 100 of 1947) (hereinafter in this paragraph referred to as the "shipowner's business") are as set forth in Appended Table 1, the industrial accident insurance rate pertaining to the shipowner's business is 42/1000, and the details of the types of the businesses listed in Appended Table 1 and of the shipowner's business are to be separately specified and publicly notified by the Minister of Health, Labour and Welfare.

②The non-industrial injury rate under Article 12, paragraph (3) of the Act is 0.6/1000.

①The businesses employing 100 or more workers under Article 12, paragraph (3), item (i) of the Act and the businesses employing 20 or more but less than 100 workers under item (ii) of that paragraph are the businesses in which the number of workers obtained by dividing by 12 the total number of workers employed on the last day of each month during the insurance year in question (where there is a wage closing date, on the wage closing date immediately preceding the last day of each month) is 100 or more and 20 or more but less than 100, respectively; provided, however, that for a business of handling cargo at docks, on ships, at quays, at wharves, at railway stations or in warehouses, they are the businesses in which the number of workers obtained by dividing the cumulative number of workers employed during the insurance year in question by the number of scheduled working days during the insurance year is 100 or more and 20 or more but less than 100, respectively.

②The value specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 12, paragraph (3), item (ii) of the Act is 0.4.

③The scale specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 12, paragraph (3), item (iii) of the Act is that, for a construction business and a felling of standing trees business, the amount of final insurance premiums for the insurance year in question is 400,000 yen or more.

①The insurance benefits specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 12, paragraph (3) of the Act are medical treatment compensation benefits, compensation payments for loss of salary during a temporary absence from work, nursing care compensation benefits, and insurance benefits paid in relation to a specially enrolled person (meaning a person listed in the items of Article 33 of the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947; hereinafter referred to as the "Industrial Accident Insurance Act"); the same applies hereinafter in this Article) for whom the basic daily benefit amount has been calculated pursuant to Article 46-20, paragraph (3), (5), (7) or (8) of the Ordinance for Enforcement of the Industrial Accident Compensation Insurance Act (Order of the Ministry of Labour No. 22 of 1955; hereinafter referred to as the "Industrial Accident Insurance Ordinance") (including cases where these provisions are applied mutatis mutandis pursuant to Article 46-24 and Article 46-25-3 of the Industrial Accident Insurance Ordinance).

②The calculation of the amount of the pension-type insurance benefits under Article 12, paragraph (3) of the Act and the insurance benefits under the preceding paragraph (excluding insurance benefits paid in relation to a specially enrolled person) is to be carried out by determining, according to the category of insurance benefits listed in the following items, the amount prescribed in the respective items:

③Notwithstanding the provisions of the preceding paragraph, the calculation of the amount of the insurance benefits referred to in Article 12, paragraph (3) of the Act that are calculated using the basic daily benefit amount prescribed in Article 8, paragraph (3) of the Industrial Accident Insurance Act and of insurance benefits paid in relation to a specially enrolled person is to be carried out by determining, according to the category of insurance benefits listed in the following items, the amount prescribed in the respective items:

①The payments specified by Order of the Ministry of Health, Labour and Welfare under Article 12, paragraph (3) of the Act are special payments under the provisions of the Rules for Payment of Special Payments for Industrial Accident Compensation Insurance (Order of the Ministry of Labour No. 30 of 1974; hereinafter referred to as the "Special Payment Rules") that relate to occupational accidents (excluding the special lump-sum payments for surviving family paid to a person with the right to receive lump-sum compensation payments for surviving family paid in the case under Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act, those relating to persons listed in column 4 of the table in Article 17-2, and, of those relating to a person who has been made eligible to receive insurance benefits under the provisions of the Industrial Accident Insurance Act pursuant to Article 36, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as an "insured person of Class III special enrollment"), those in the case where the occupational accident arose from a business listed in Article 33, item (vi) or (vii) of the Industrial Accident Insurance Act).

②Notwithstanding the preceding paragraph, with regard to special payments calculated using the annual basic amount for calculation under Article 6 of the Special Payment Rules that relates to a multiple-job worker, only the special payments in the case where the amount obtained by dividing by 365 the annual basic amount for calculation under paragraph (1) and paragraphs (3) through (5) of that Article for the same cause arising in the course of work (rounding up any fraction less than one yen to one yen) is used are the payments under the preceding paragraph.

The provisions of Article 18, paragraphs (2) and (3) apply mutatis mutandis to the calculation of the amount of pension-type special payments and the amount of special payments for temporary absence from work, among the special payments under the Special Payment Rules under Article 12, paragraph (3) of the Act that relate to occupational accidents. In this case, the phrase "disability compensation pension" in Article 18, paragraph (2), item (i) is deemed to be replaced with "disability special pension", and the phrase "the basic daily benefit amount prescribed in Article 8 of the Industrial Accident Insurance Act" with "the amount obtained by dividing by 365 the annual basic amount for calculation under Article 6, paragraph (1) and paragraphs (3) through (5) of the Special Payment Rules (rounding up any fraction less than one yen to one yen)"; the phrase "compensation pension for surviving family" in item (ii) of that paragraph with "special pension for surviving family", and the phrase "the basic daily benefit amount prescribed in Article 8 of the Industrial Accident Insurance Act" with "the amount obtained by dividing by 365 the annual basic amount for calculation under Article 6, paragraph (1) and paragraphs (3) through (5) of the Special Payment Rules (rounding up any fraction less than one yen to one yen)"; the phrase "illness or injury compensation pension" in item (iii) of that paragraph with "illness or injury special pension"; the phrase "compensation payment for loss of salary during a temporary absence from work" in item (v) of that paragraph with "special payment for temporary absence from work"; and the phrase "compensation payment for loss of salary during a temporary absence from work" in paragraph (3), item (i) of that Article with "special payment for temporary absence from work", the phrase "insurance benefits" with "special payments", and the phrase "giving rise to the benefit" with "giving rise to the payment".

The amount obtained by adding the amount obtained by subtracting the portion corresponding to the special enrollment non-industrial injury rate from the amount of Class I special enrollment insurance premiums to the amount obtained by subtracting the portion corresponding to the non-industrial injury rate from the amount of general insurance premiums during the three consecutive insurance years prescribed in Article 12, paragraph (3) of the Act (limited, for a business under Article 12, paragraph (1), item (i) of the Act, to the portion corresponding to the industrial accident insurance rate (if that rate has been increased or decreased pursuant to paragraph (3) of that Article (including where applied with terms replaced pursuant to Article 12-2 of the Act), the increased or decreased rate; the same applies hereinafter in this Article)) is the sum of the amounts obtained, for each insurance year of those three consecutive insurance years, by adding the amount obtained by subtracting the portion corresponding to the special enrollment non-industrial injury rate from the amount of final insurance premiums relating to Class I special enrollment insurance premiums to the amount obtained by subtracting the portion corresponding to the non-industrial injury rate from the amount of final insurance premiums relating to general insurance premiums (limited, for a business under Article 12, paragraph (1), item (i) of the Act, to the portion corresponding to the industrial accident insurance rate).

The Class I adjustment rate specified by Order of the Ministry of Health, Labour and Welfare, taking into consideration the costs required for pension-type insurance benefits relating to occupational accidents under Article 12, paragraph (3) of the Act, the costs required for insurance benefits pertaining to persons afflicted with a specific disease, and other circumstances, is 67/100; provided, however, that for the businesses listed in the following items, it is the rate specified respectively in those items.

The rate specified by Order of the Ministry of Health, Labour and Welfare within the range of 40/100 under Article 12, paragraph (3) of the Act is as set forth in Appended Table 3 (for a construction business or a business of felling of standing trees for which the amount of final insurance premiums for any of the insurance years in the three consecutive insurance years prescribed in that paragraph is 400,000 yen or more but less than 1,000,000 yen, Appended Table 3-2).

An employer who employs workers in a number equal to or less than the number specified by Order of the Ministry of Health, Labour and Welfare under Article 12-2 of the Act is an employer who regularly employs 300 or less workers (50 for an employer whose main business is finance or insurance, real estate, or retail, and 100 for an employer whose main business is wholesale or services).

The measures for ensuring workers' safety or health under Article 12-2 of the Act that are specified by Order of the Ministry of Health, Labour and Welfare are as follows:

①The matters specified by Order of the Ministry of Health, Labour and Welfare under Article 12-2 of the Act are as follows:

②The matters listed in item (vi) of the preceding paragraph must be confirmed by the Director of the Prefectural Labor Bureau having jurisdiction over the location of the workplace.

③Documents by which it can be made clear that the measures referred to in the preceding Article to secure safety or health of the workers have been taken must be attached to the written declaration under Article 12-2 of the Act.

The written declaration under Article 12-2 of the Act must be submitted to the Minister of Health, Labour and Welfare via the Director of the Prefectural Labor Bureau Concerned.

The rate specified by Order of the Ministry of Health, Labour and Welfare within the scope of 45/100 under Article 12, paragraph (3) of the Act as applied with replacement of terms pursuant to Article 12-2 of the Act is as set forth in Appended Table 3-3.

①The amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 13 of the Act is the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance of a person who has been made able to receive insurance benefits under the provisions of the Industrial Accident Insurance Act pursuant to Article 34, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as an "insured person of Class I special enrollment"); provided, however, that the amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 13 of the Act for a person who has newly become an insured person of Class I special enrollment in the middle of an insurance year or a person who has ceased to fall under the persons listed in Article 33, items (i) and (ii) of the Industrial Accident Insurance Act (including a person for whom there has been the approval of the government under Article 34, paragraph (2) of the Industrial Accident Insurance Act or the revocation of approval pursuant to paragraph (3) of that Article) is the amount obtained by multiplying the amount obtained by dividing by 12 the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance (if the amount includes a fraction of less than one yen, the fraction is rounded up to one yen) by the number of months of the period during which the person was an insured person of Class I special enrollment during that insurance year (if the number of months includes a fraction of less than one month, it is deemed to be one month).

②For a business with a definite term, notwithstanding the provisions of the preceding paragraph, the amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 13 of the Act for an insured person of Class I special enrollment is the amount obtained by multiplying the amount obtained by dividing by 12 the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance (if the amount includes a fraction of less than one yen, the fraction is rounded up to one yen) by the number of months of the period from the day on which the person came to be deemed to be a worker employed in the business pursuant to Article 34, paragraph (1), item (i) of the Industrial Accident Insurance Act to the day on which the person ceased to fall under the persons listed in Article 33, items (i) and (ii) of the Industrial Accident Insurance Act (where, before that day, there was the approval of the government under Article 34, paragraph (2) of the Industrial Accident Insurance Act or the revocation of approval pursuant to paragraph (3) of that Article, the day on which there was the approval or the revocation of approval) (if the number of months includes a fraction of less than one month, it is deemed to be one month).

The rate determined by the Minister of Health, Labour and Welfare under Article 13 of the Act is zero.

The amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 14, paragraph (1) of the Act is the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance as applied mutatis mutandis pursuant to Article 46-24 of the Industrial Accident Insurance Ordinance of a person who has been made able to receive insurance benefits under the provisions of the Industrial Accident Insurance Act pursuant to Article 35, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as an "insured person of Class II special enrollment"); provided, however, that the amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 14, paragraph (1) of the Act for a person who has newly become an insured person of Class II special enrollment in the middle of an insurance year or a person who has ceased to fall under the persons listed in Article 33, items (iii) through (v) of the Industrial Accident Insurance Act (including a person who is a member of an association whose insurance relation has become extinct pursuant to Article 35, paragraph (3) or (4) of the Industrial Accident Insurance Act) is the amount obtained by multiplying the amount obtained by dividing by 12 the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance as applied mutatis mutandis pursuant to Article 46-24 of the Industrial Accident Insurance Ordinance (if the amount includes a fraction of less than one yen, the fraction is rounded up to one yen) by the number of months of the period during which the person was an insured person of Class II special enrollment during that insurance year (if the number of months includes a fraction of less than one month, it is deemed to be one month).

The Class II special enrollment insurance premium rate under Article 14, paragraph (1) of the Act is as set forth in Appended Table 5.

The amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 14-2, paragraph (1) of the Act is the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance as applied mutatis mutandis pursuant to Article 46-25-3 of the Industrial Accident Insurance Ordinance of an insured person of Class III special enrollment; provided, however, that the amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 14-2, paragraph (1) of the Act for a person who has newly become an insured person of Class III special enrollment in the middle of an insurance year or a person who has ceased to fall under the persons listed in Article 33, items (vi) and (vii) of the Industrial Accident Insurance Act (including a person for whom there has been the approval of the government under Article 34, paragraph (2) of the Industrial Accident Insurance Act as applied mutatis mutandis pursuant to Article 36, paragraph (2) of the Industrial Accident Insurance Act or the revocation of approval under Article 34, paragraph (3) of the Industrial Accident Insurance Act as applied mutatis mutandis pursuant to Article 36, paragraph (2) of the Industrial Accident Insurance Act) is the amount obtained by multiplying the amount obtained by dividing by 12 the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance as applied mutatis mutandis pursuant to Article 46-25-3 of the Industrial Accident Insurance Ordinance (if the amount includes a fraction of less than one yen, the fraction is rounded up to one yen) by the number of months of the period during which the person was an insured person of Class III special enrollment during that insurance year (if the number of months includes a fraction of less than one month, it is deemed to be one month).

The Class III special enrollment insurance premium rate under Article 14-2, paragraph (1) of the Act is 3/1,000.

①The cases specified by Order of the Ministry of Health, Labour and Welfare as referred to in the items of Article 15, paragraph (1) of the Act are cases where the prospective amount of the basic amount for calculating insurance premiums for the insurance year in question is 50/100 or more and 200/100 or less of the basic amount for calculating insurance premiums for the immediately preceding insurance year.

②The matters specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 15, paragraphs (1) and (2) of the Act are as follows:

③The submission of the written declaration under Article 15, paragraph (1) of the Act (excluding that pertaining to a business for which the handling of labor insurance administrative affairs has been entrusted to a labor insurance administrative affairs association) (excluding the submission of a written declaration made within 50 days from the day on which the insurance relation was established, for a business for which the insurance relation was established in the middle of an insurance year) is, for a specified corporation (meaning a corporation for which the amount of capital, the amount of contributions, or the total of the amount of the initial contributions under Article 41, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001) and the amount of the contributions upon sale under paragraph (3) of that Article, paid to the Banks' Shareholdings Purchase Corporation by its members pursuant to paragraphs (1) and (3) of that Article exceeds 100,000,000 yen at the start of a business year (meaning the business year prescribed in Articles 13 and 14 of the Corporation Tax Act (Act No. 34 of 1965)), a mutual company prescribed in Article 2, paragraph (5) of the Insurance Business Act (Act No. 105 of 1995), an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), or a specific purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets (Act No. 105 of 1998); the same applies in paragraph (3) of the following Article and Article 33, paragraph (2)), to be made using an electronic data processing system (meaning an electronic data processing system that connects, by telecommunications line, the computers used by the Prefectural Labor Bureau (including input and output devices; the same applies hereinafter in this paragraph and Article 61) with the computers used by the specified corporation; the same applies hereinafter in this paragraph); provided, however, that this does not apply where it is found difficult to use the electronic data processing system due to a failure of the telecommunications line, a disaster or any other reason, and where it is found possible to submit the written declaration without using the electronic data processing system.

①The requirements specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 16 of the Act are that the prospective amount of the basic amount for calculating insurance premiums after the increase exceeds 200/100 of the prospective amount of the basic amount for calculating insurance premiums before the increase, and that the difference between the amount of the estimated insurance premium calculated on the basis of the prospective amount of the basic amount for calculating insurance premiums after the increase and the amount of the estimated insurance premium already paid is 130,000 yen or more.

②The matters specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 16 of the Act are as follows:

③The submission of the written declaration under Article 16 of the Act (excluding that pertaining to a business for which the handling of labor insurance administrative affairs has been entrusted to a labor insurance administrative affairs association) (excluding the submission of a written declaration made where the prospective amount of total wages prescribed in Article 15, paragraph (2) of the Act has increased) is, for a specified corporation, to be made using an electronic data processing system (meaning an electronic data processing system that connects, by telecommunications line, the computers used by the Prefectural Labor Bureau or the Labor Standards Office (including input and output devices; the same applies hereinafter in this paragraph) with the computers used by the specified corporation; the same applies hereinafter in this paragraph and Article 33, paragraph (2)); provided, however, that this does not apply where it is found difficult to use the electronic data processing system due to a failure of the telecommunications line, a disaster or any other reason, and where it is found possible to submit the written declaration without using the electronic data processing system.

When the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned intends to additionally collect labor insurance premiums pursuant to Article 17, paragraph (1) of the Act, the Officer must fix the due date for payment as the day on which 30 days have elapsed counting from the day of giving the notice, and notify the employer of the following matters:

①An employer of a business other than a business with a definite term for which the amount of the estimated insurance premium to be paid pursuant to Article 15, paragraph (1) of the Act is 400,000 yen (200,000 yen for a business for which only the insurance relation pertaining to industrial accident insurance or only the insurance relation pertaining to employment insurance has been established) or more, or for which the handling of labor insurance administrative affairs pertaining to the business has been entrusted to a labor insurance administrative affairs association (excluding a business for which the insurance relation was established on or after October 1 in the insurance year in question), may, if the employer has applied for the delayed payment prescribed in Article 18 of the Act when submitting the written declaration under that paragraph, pay the estimated insurance premium divided into the periods from April 1 to July 31, from August 1 to November 30, and from December 1 to March 31 of the following year (for a business for which the insurance relation was established from April 1 through May 31 in the insurance year in question, the first period is from the day of establishment of the insurance relation to July 31, and for a business for which the insurance relation was established from June 1 through September 30, the first period is from the day of establishment of the insurance relation to November 30).

②An employer who makes delayed payment pursuant to the preceding paragraph must pay the amount obtained by dividing the amount of the estimated insurance premium by the number of periods as the estimated insurance premium for each period, by the following due dates, respectively: for the estimated insurance premium for the first period, within 40 days counting from June 1 of the insurance year (for the estimated insurance premium for the first period for a business for which the insurance relation was established from April 1 through September 30 in the insurance year in question, within 50 days counting from the day following the day of establishment of the insurance relation); for the estimated insurance premium for the period from August 1 to November 30, October 31 (for the estimated insurance premium pertaining to an employer of a business for which the handling of labor insurance administrative affairs has been entrusted to a labor insurance administrative affairs association (hereinafter in this paragraph referred to as the "estimated insurance premium for an entrusted business"), November 14); and for the estimated insurance premium for the period from December 1 to March 31 of the following year, January 31 of the following year (for the estimated insurance premium for an entrusted business, February 14 of the following year).

①An employer of a business with a definite term for which the amount of the estimated insurance premium to be paid pursuant to Article 15, paragraph (2) of the Act is 750,000 yen or more, or for which the handling of labor insurance administrative affairs pertaining to the business has been entrusted to a labor insurance administrative affairs association (excluding a business whose entire period is six months or less), may, if the employer has applied for the delayed payment prescribed in Article 18 of the Act when submitting the written declaration under that paragraph, pay the estimated insurance premium, throughout the entire period of the business, divided into the periods of each year from April 1 to July 31, from August 1 to November 30, and from December 1 to March 31 of the following year (for a business for which the insurance relation was established in the middle of a period, where the period from the day of establishment of the insurance relation to the last day of the period that includes that day exceeds two months, the first period is from the day of establishment of the insurance relation to the last day of the period that includes that day, and where that period is two months or less, the first period is from the day of establishment of the insurance relation to the last day of the period following the period that includes that day).

②An employer who makes delayed payment pursuant to the preceding paragraph must pay the amount obtained by dividing the amount of the estimated insurance premium by the number of periods as the estimated insurance premium for each period, by the following due dates, respectively: for the estimated insurance premium for the first period, within 20 days counting from the day following the day of establishment of the insurance relation; for the estimated insurance premium for the period from April 1 to July 31, March 31; for the estimated insurance premium for the period from August 1 to November 30, October 31; and for the estimated insurance premium for the period from December 1 to March 31 of the following year, January 31 of the following year.

①The provisions of the preceding two Articles apply mutatis mutandis to the delayed payment prescribed in Article 18 of the Act pertaining to the estimated insurance premium to be paid pursuant to Article 15, paragraph (4) of the Act, in which case the phrase "Article 15, paragraph (1) of the Act" in Article 27, paragraph (1) is deemed to be replaced with "Article 15, paragraph (4) of the Act", the phrase "when submitting the written declaration under that paragraph" with "when paying the estimated insurance premium in question", the phrase "within 40 days counting from June 1 of the insurance year (for the estimated insurance premium for the first period for a business for which the insurance relation was established from April 1 through September 30 in the insurance year in question, within 50 days counting from the day following the day of establishment of the insurance relation)" in paragraph (2) of that Article with "within 15 days counting from the day following the day on which notice was received under Article 15, paragraph (3) of the Act", the phrase "Article 15, paragraph (2) of the Act" in paragraph (1) of the preceding Article with "Article 15, paragraph (4) of the Act", the phrase "when submitting the written declaration under that paragraph" with "when paying the estimated insurance premium in question", and the phrase "within 20 days counting from the day following the day of establishment of the insurance relation" in paragraph (2) of that Article with "within 15 days counting from the day following the day on which notice was received under Article 15, paragraph (3) of the Act".

②An employer who makes delayed payment pursuant to the preceding paragraph is to, for any estimated insurance premium for a period other than the first period for which the due date for payment under Article 27, paragraph (2) or Article 28, paragraph (2), as applied mutatis mutandis pursuant to paragraph (1), falls before the due date for payment of the estimated insurance premium for the first period, notwithstanding those provisions, pay it together with the estimated insurance premium for the first period by the due date for payment of the estimated insurance premium for the first period.

①An employer who makes delayed payment of the estimated insurance premium pursuant to the provisions of the preceding three Articles may, if the employer has applied for the delayed payment prescribed in Article 18 of the Act when submitting the written declaration under Article 16 of the Act, pay the amount of increase in the estimated insurance premium to be paid pursuant to Article 16 of the Act (hereinafter referred to as the "increased estimated insurance premium"), for the period on or after the day on which the prospective amount of the basic amount for calculating insurance premiums increased, divided into the periods under Article 27, paragraph (1) or Article 28, paragraph (1).

②An employer who makes delayed payment pursuant to the preceding paragraph must pay the amount obtained by dividing the amount of the increased estimated insurance premium by the number of periods pertaining to the delayed payment as the increased estimated insurance premium for each period, by the following due dates, respectively: for the increased estimated insurance premium for the period that includes the day on which the prospective amount of the basic amount for calculating insurance premiums increased (hereinafter in this Article referred to as the "first period"), within 30 days counting from the day following that day; for the increased estimated insurance premium for the period from April 1 to July 31, March 31; for the increased estimated insurance premium for the period from August 1 to November 30, October 31 (for the increased estimated insurance premium pertaining to an employer of a business other than a business with a definite term for which the handling of labor insurance administrative affairs has been entrusted to a labor insurance administrative affairs association (hereinafter in this paragraph referred to as the "increased estimated insurance premium for an entrusted business"), November 14); and for the increased estimated insurance premium for the period from December 1 to March 31 of the following year, January 31 of the following year (for the increased estimated insurance premium for an entrusted business, February 14 of the following year).

③An employer of a business for which the prospective amount of the basic amount for calculating insurance premiums increased in the middle of a period under Article 27, paragraph (1) or Article 28, paragraph (1), who makes delayed payment of the increased estimated insurance premium pursuant to paragraph (1), is to, where the due date for payment of the increased estimated insurance premium for the period following the first period under the preceding paragraph falls before the due date for payment of the increased estimated insurance premium for the first period, notwithstanding that paragraph, pay the increased estimated insurance premium for the following period together with the increased estimated insurance premium for the first period by the due date for payment of the increased estimated insurance premium for the first period.

The provisions of the preceding Article apply mutatis mutandis to the delayed payment prescribed in Article 18 of the Act pertaining to the amount of increase in the labor insurance premiums to be paid pursuant to Article 17 of the Act, in which case the phrase "when submitting the written declaration under Article 16 of the Act" in paragraph (1) of the preceding Article is deemed to be replaced with "by the time limit designated by the notice under Article 17, paragraph (2) of the Act", the phrase "pursuant to Article 16 of the Act" with "pursuant to Article 17 of the Act", the phrase "the day on which the prospective amount of the basic amount for calculating insurance premiums increased" with "the day on which the general insurance premium rate, the Class I special enrollment insurance premium rate, the Class II special enrollment insurance premium rate or the Class III special enrollment insurance premium rate was raised", the phrase "the day on which the prospective amount of the basic amount for calculating insurance premiums increased" in paragraph (2) of that Article with "the day on which the general insurance premium rate, the Class I special enrollment insurance premium rate, the Class II special enrollment insurance premium rate or the Class III special enrollment insurance premium rate was raised", the phrase "within 30 days counting from the day following that day" with "by the time limit designated by the notice under Article 17, paragraph (2) of the Act", and the phrase "a business for which the prospective amount of the basic amount for calculating insurance premiums increased" in paragraph (3) of that Article with "a business for which the insurance premium rate was raised".

When the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned finds that there are unavoidable reasons, the Officer may, notwithstanding the provisions of Articles 27 through the preceding Article, allow delayed payment of the labor insurance premiums to be paid pursuant to Articles 15, 16 and 17 of the Act, within the insurance year in question (for a business with a definite term, the period of the business), by a method different from the methods under Articles 27 through the preceding Article.

①The matters specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 19, paragraphs (1) and (2) of the Act are as follows:

②The submission of the written declaration under Article 19, paragraph (1) of the Act (excluding that pertaining to a business for which the handling of labor insurance administrative affairs has been entrusted to a labor insurance administrative affairs association) is, for a specified corporation, to be made using an electronic data processing system; provided, however, that this does not apply where it is found difficult to use the electronic data processing system due to a failure of the telecommunications line, a disaster or any other reason, and where it is found possible to submit the written declaration without using the electronic data processing system.

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:

①The 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:

②The 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.

③The 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.

④The provisions of Article 26 apply mutatis mutandis to the case of collecting the difference pursuant to Article 20, paragraph (3) of the Act.

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:

①If 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).

②A 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).

①If 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 Article 35, paragraph (1) of the Act on Asbestos Health Damage Relief (Act No. 4 of 2006)) pursuant to the provisions of Article 35, paragraph (1) of that Act; the same applies hereinafter) and other amounts to be collected pursuant to the provisions of the Act applied mutatis mutandis pursuant to Article 38, paragraph (1) of the Act on Asbestos Health Damage Relief.

②When 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 Article 38, paragraph (1) of the Act on Asbestos Health Damage Relief, the Revenue Collecting Officer must notify the employer to that effect.

①The 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.

②The 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 Article 29 of the Japan Pension Organization Act (Act No. 109 of 2007); the same applies hereinafter), the Director of the Labor Standards Office Concerned or the Chief of the Public Employment Security Office Concerned:

③Labor 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"):

④The 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.

⑤The notices under Article 17, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 20, paragraph (4), Article 21, paragraph (3) and Article 25, paragraph (3) of the Act, and the notices under Article 19, paragraph (4), Article 25, paragraph (1) and Article 26, paragraph (4) of the Act, must be given by the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned by means of a payment notice.

A request under Article 21-2, paragraph (1) of the Act must be made by submitting to the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned a document stating the employer's name or title and address or location, the number and holder of the deposit account or savings account, the type of deposit or savings, and the names of the financial institution and branch to which the payment slips are to be sent.

If the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned has given the approval under Article 21-2, paragraph (1) of the Act, the Revenue Collecting Officer is to send the payment slips necessary for the payment of the labor insurance premiums under that paragraph to the financial institution under that paragraph; provided, however, that this does not apply where electronic or magnetic records (meaning the electronic or magnetic records prescribed in Article 3, item (vii) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002; hereinafter referred to as the "Information and Communications Technology Utilization Act"); the same applies hereinafter) have been sent to that financial institution concerning the matters necessary for the payment of those premiums.

The payment specified by Order of the Ministry of Health, Labour and Welfare under Article 21-2, paragraph (1) of the Act is the payment, made by payment slip, of the labor insurance premiums to be paid pursuant to the provisions of Article 15, paragraph (1) or (2) of the Act, the labor insurance premiums under Article 15, paragraph (1) or (2) of the Act in the case of delayed payment pursuant to the provisions of Article 18 of the Act, and the labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act.

①The date specified by Order of the Ministry of Health, Labour and Welfare under Article 21-2, paragraph (2) of the Act is the first business day after the lapse of two business days from the day on which the payment slip or electronic or magnetic record sent pursuant to the provisions of Article 38-3 reaches the financial institution under Article 21-2, paragraph (1) of the Act (or, where the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned finds that payment cannot be made by that day due to a disaster or other unavoidable reason, the day that the officer approves).

②The business day prescribed in the preceding paragraph means a day other than a holiday of a financial institution.

An insured person who is a day laborer prescribed in Article 43, paragraph (1) of the Employment Insurance Act (Act No. 116 of 1974) (hereinafter referred to as an "insured day worker") must, each time the person is employed by an employer, submit to the employer the insurance record book for insured day workers in the person's possession (hereinafter referred to as the "insurance record book") in order to have employment insurance stamps affixed or payment stamps imprinted by a stamp insurance premium payment register.

①If an employer has employed an insured day worker, the employer must, each time the employer pays wages to that person, except in the case under the provisions of Article 44, affix employment insurance stamps in a number equivalent to the number of days of employment in the corresponding day column of the insurance record book for the day of employment, and cancel them.

②An employer must notify the Chief of the Public Employment Security Office Concerned in advance of the impression of the seal to be used for the cancellation under the preceding paragraph. The same applies when the employer intends to change the seal.

①The employment insurance stamps under Article 23, paragraph (2) of the Act are of three types, Class 1, Class 2 and Class 3, and are to be sold at the offices of Japan Post Co., Ltd. (limited to those that conduct postal business; the same applies hereinafter) that the Minister of Internal Affairs and Communications determines in consultation with the Minister of Health, Labour and Welfare pursuant to the provisions of Article 3, paragraph (1) of the Act on Payment of Government Charges with Stamps (Act No. 142 of 1948).

②An employer must not transfer employment insurance stamps or accept their transfer.

③No person, other than an employer or other person with legitimate authority, may possess employment insurance stamps that have not been cancelled.

①An employer who intends to purchase employment insurance stamps must, in advance, submit a written application stating the following matters to the Chief of the Public Employment Security Office Concerned and receive the issuance of an employment insurance stamp purchase book (Form No. 1).

②An employment insurance stamp purchase book is effective only for the insurance year that includes the day of its issuance.

③An employer who intends to continue purchasing employment insurance stamps after the expiration of the validity period of the employment insurance stamp purchase book prescribed in the preceding paragraph (where the validity period of that employment insurance stamp purchase book has been renewed pursuant to the provisions of this paragraph, the validity period of the renewed employment insurance stamp purchase book) must have the validity period of the employment insurance stamp purchase book renewed.

④An employer who intends to have the validity period of the employment insurance stamp purchase book prescribed in the preceding paragraph renewed must, during the period from one month before the day following the day on which the validity period of that employment insurance stamp purchase book expires until the day on which that period expires, submit to the Chief of the Public Employment Security Office Concerned, together with that employment insurance stamp purchase book, a written application stating the following matters, and receive the issuance of a new employment insurance stamp purchase book.

⑤The employment insurance stamp purchase book issued pursuant to the provisions of the preceding paragraph is effective only for the insurance year that includes the day following the day on which the validity period of the employment insurance stamp purchase book before renewal expires.

⑥If an employer has lost or damaged an employment insurance stamp purchase book, or the employment insurance stamp purchase application form of the employment insurance stamp purchase book (hereinafter referred to as the "purchase application form") has run out, and the employer intends to purchase employment insurance stamps during that insurance year, the employer must so notify the Chief of the Public Employment Security Office Concerned and receive reissuance.

⑦An employer who applies for reissuance under the provisions of the preceding paragraph because an employment insurance stamp purchase book has been damaged or the purchase application form has run out must submit the employment insurance stamp purchase book that has been damaged or whose purchase application form has run out to the Chief of the Public Employment Security Office Concerned.

⑧When the validity period of the employment insurance stamp purchase book in an employer's possession has expired, or when the employer no longer needs to purchase employment insurance stamps due to the discontinuance of the business, etc., the employer must promptly return the employment insurance stamp purchase book in its possession to the Chief of the Public Employment Security Office Concerned.

①An employer who intends to purchase employment insurance stamps must enter on the purchase application form the number of employment insurance stamps to be purchased by type, the date of purchase, the labor insurance number, and the employer's name or title and address or location, and submit it to a business office of Japan Post Co., Ltd. that sells employment insurance stamps.

②In the cases set forth in the following items, an employer may submit the employment insurance stamp purchase book to a business office of Japan Post Co., Ltd. that sells employment insurance stamps and apply for the repurchase of the employment insurance stamps the employer holds; provided, however, that in the case falling under item (iii), the period for the repurchase is six months from the day on which the employment insurance stamps were changed.

③An employer who intends to apply for the repurchase of employment insurance stamps on grounds falling under item (i) or (ii) of the preceding paragraph must, in advance, have the Chief of the Public Employment Security Office Concerned confirm on the employment insurance stamp purchase book that those grounds apply.

If an employer has employed an insured day worker and pays the stamp insurance premiums pursuant to the provisions of Article 23, paragraph (3) of the Act, the employer must, each time the employer pays wages to that person, imprint the payment stamp in the corresponding day column of the insurance record book for the day of employment, a number of times equivalent to the number of days of employment.

①A person who intends to receive the designation under Article 23, paragraph (3) of the Act must submit a written application stating the following matters to the Minister of Health, Labour and Welfare:

②A person who has submitted the written application under the preceding paragraph must present the instrument for which the designation is sought to the Minister of Health, Labour and Welfare.

③The designation under Article 23, paragraph (3) of the Act is to be made by public notice of the name, model, structure and function of the instrument to be designated.

The form of the imprint specified by Order of the Ministry of Health, Labour and Welfare as prescribed in Article 23, paragraph (3) of the Act is as set forth in Appended Table 8.

①An employer who intends to receive the approval for the installation of a stamp insurance premium payment register pursuant to the provisions of Article 23, paragraph (3) of the Act must submit a written application stating the following matters, via the Chief of the Public Employment Security Office having jurisdiction over the location of the workplace where the stamp insurance premium payment register is to be installed, to the Labor Insurance Special Account Revenue Collecting Officer of the Prefectural Labor Bureau having jurisdiction over the location of that workplace (hereinafter referred to as the "Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register"):

②If the written application under the preceding paragraph has been submitted, the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register is to grant the approval, except where the employer referred to in the preceding paragraph is a person for whom two years have not yet elapsed counting from the day following the day on which the approval was revoked pursuant to the provisions of Article 23, paragraph (4) of the Act, or where the approval is otherwise found inappropriate for preserving the premiums.

When the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register revokes the approval under Article 23, paragraph (3) of the Act pursuant to the provisions of paragraph (4) of that Article, the Revenue Collecting Officer is to notify the person whose approval is revoked by a document stating that fact and the reasons for it. In this case, the Revenue Collecting Officer of the Prefectural Labor Bureau is to release the seal under Article 50, paragraph (3) and take any other necessary measures with respect to the stamp insurance premium payment register pertaining to the revocation.

①A person who has received the approval under Article 23, paragraph (3) of the Act must, before using a stamp insurance premium payment register, receive from the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register the issuance of a ticket necessary to start that stamp insurance premium payment register (hereinafter referred to as the "starting ticket").

②The provisions of Article 41, paragraph (2) apply mutatis mutandis to the starting ticket under the preceding paragraph.

①An employer who intends to receive the issuance of a starting ticket pursuant to the provisions of paragraph (1) of the preceding Article must, in advance, submit a written application stating the following matters to the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register and receive the issuance of a starting ticket receipt book (Form No. 2):

②When submitting the written application under the preceding paragraph, an employer must present the stamp insurance premium payment register to the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register.

③When the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register has been presented with a stamp insurance premium payment register pursuant to the provisions of the preceding paragraph and finds it necessary for preserving the premiums, the Revenue Collecting Officer may place a seal on a part of that stamp insurance premium payment register appropriate for preserving the premiums and take other necessary measures with respect to it.

④An employer who intends to change the total amount equivalent to the amount of stamp insurance premiums to be displayed by the stamp insurance premium payment register must notify the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register to that effect, attaching the starting ticket receipt book, and must present the stamp insurance premium payment register.