Supplementary Provisions

This Ministerial Order comes into effect as of January 1, 1975.

①The industrial accident insurance rate 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 after amendment (referred to as the "New Rules" in the following paragraph) (hereinafter referred to as the "new industrial accident insurance rate") is to be applied as the industrial accident insurance rate that is the basis of the general insurance premium rate (excluding the general insurance premium rate for the business prescribed in the following paragraph; the same applies in this paragraph) to be multiplied by the total wages for all workers employed on or after the day this Ministerial Order comes into effect, and as the industrial accident insurance rate that is the basis of the Class I special enrollment insurance premium rate (excluding the Class I special enrollment insurance premium rate for the business prescribed in the following paragraph; the same applies in this paragraph) to be multiplied by the portion of the total amount of the amounts prescribed in Article 21 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance that corresponds to the period on or after that day, and, with respect to the industrial accident insurance rate that is the basis of the general insurance premium rate to be multiplied by the total wages for all workers employed before that day and the industrial accident insurance rate that is the basis of the Class I special enrollment insurance premium rate to be multiplied by the portion of the total amount of the amounts prescribed in that Article that corresponds to the period before that day, the provisions then in force continue to govern.

②With respect to the industrial accident insurance rate (including where it serves as the basis of the Class I special enrollment insurance premium rate) for a business for which the insurance relation pertaining to industrial accident insurance has been established at the time this Ministerial Order comes into effect and whose period is scheduled, the provisions then in force (including where, with respect to the industrial accident insurance rate for those, among those businesses, that fall under the business referred to in Article 2, paragraph (2) of the Supplementary Provisions of the Ministerial Order Partially Amending the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Order of the Ministry of Labour No. 36 of 1973), the provisions of that paragraph are followed) continue to govern, notwithstanding Appended Table 1 of the New Rules.

①With regard to the calculation of the amount of final insurance premiums pertaining to the general insurance premium for the insurance year that includes the day this Ministerial Order comes into effect (hereinafter referred to as the "effective year of the amending Order") for a business for which the insurance relation pertaining to industrial accident insurance has been established at the time this Ministerial Order comes into effect, other than a business whose period is scheduled, the calculation may be made as set out in the following items.

②The amount of final insurance premiums pertaining to the Class I special enrollment insurance premium for the effective year of the amending Order for the business of an employer who has, at the time this Ministerial Order comes into effect, received the approval under Article 28, paragraph (1) of the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947), other than a business whose period is scheduled, may be the sum of the amount obtained by multiplying the amount equivalent to nine twelfths of the total amount of the amounts prescribed in Article 21 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance by the Class I special enrollment insurance premium rate based on the former industrial accident insurance rate for that business, and the amount obtained by multiplying the amount equivalent to three twelfths of the total amount of the amounts prescribed in that Article by the Class I special enrollment insurance premium rate based on the new industrial accident insurance rate for that business.

With regard to the written declaration pertaining to labor insurance premiums for the effective year of the amending Order, Form No. 6 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance may be used after making necessary revisions.