Supplementary Provisions, Article 3

一For a business other than that prescribed in the following item, add together the amount obtained by multiplying the amount equivalent to eight twelfths of the total wages for all workers employed in the effective year of the amending Order by the rate obtained by adding the industrial accident insurance rate for that business under the provisions of Appended Table 1 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance before amendment (hereinafter referred to as the "former industrial accident insurance rate") and the rate of 13/1,000 (where only the insurance relation pertaining to industrial accident insurance has been established for that business, the former industrial accident insurance rate; hereinafter referred to as the "former general insurance premium rate"), and the amount obtained by multiplying the amount equivalent to four twelfths of that total wages by the rate obtained by adding the new industrial accident insurance rate for that business and the rate of 13/1,000 (where only the insurance relation pertaining to industrial accident insurance has been established for that business, the new industrial accident insurance rate; hereinafter referred to as the "new general insurance premium rate").

二For a business for which the insurance relation pertaining to industrial accident insurance was established or became extinct partway through the effective year of the amending Order, add together the amount obtained by multiplying the amount obtained by multiplying the total wages for all workers employed during the period in that year in which the insurance relation pertaining to industrial accident insurance had been established by the number obtained by dividing the number of days of the part of the period for which that insurance relation had been established that falls before the enforcement of this Ministerial Order by the number of days of the period for which that insurance relation had been established, by the former general insurance premium rate for that business, and the amount obtained by multiplying the amount obtained by multiplying that total wages by the number obtained by dividing the number of days of the part of the period for which that insurance relation had been established that falls after the enforcement of this Ministerial Order by the number of days of the period for which that insurance relation had been established, by the new general insurance premium rate for that business.