Supplementary Provisions

①This Ministerial Order comes into effect as of April 1, 1992.

②For a business, other than the business prescribed in the following paragraph, for which the insurance relation pertaining to industrial accident compensation insurance (hereinafter referred to as "industrial accident insurance") has been established on the day preceding the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date") (hereinafter referred to as the "reference date"), the provisions then in force continue to govern, notwithstanding Article 19-2 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended (hereinafter referred to as the "New Rules"), the Class I adjustment rate prescribed in Article 12, paragraph (3) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (hereinafter referred to as the "Act") that pertains to the period on or before the reference date out of three consecutive insurance years.

③For a business for which the insurance relation pertaining to industrial accident insurance has been established as of the reference date and the period of which is scheduled, the provisions then in force continue to govern, notwithstanding Articles 19-2 and 35-2 of the New Rules, the Class I adjustment rate referred to in the preceding paragraph and the Class II adjustment rate prescribed in Article 20, paragraph (1), item (ii) of the Act.

④With regard to the application of the industrial accident insurance rates pertaining to the general insurance premium rate prescribed in Article 15, paragraph (1), item (i) of the Act (hereinafter referred to as the "general insurance premium rate") and the Class I special enrollment insurance premium rate prescribed in Article 13 of the Act (hereinafter referred to as the "Class I special enrollment insurance premium rate") for a business, other than the business prescribed in the following paragraph, for which the insurance relation pertaining to industrial accident insurance has been established, the provisions of Appended Table 1 of the New Rules apply to the total wages referred to in Article 15, paragraph (1) and Article 19, paragraph (1) of the Act (hereinafter in this paragraph referred to as the "total wages") for periods on or after the Effective Date and the total amount of the amounts prescribed in Article 21 of the New Rules, and the provisions then in force continue to govern the total wages for periods before the Effective Date and the total amount of the amounts prescribed in that Article.

⑤With regard to the application of the industrial accident insurance rates pertaining to the general insurance premium rate and the Class I special enrollment insurance premium rate for a business for which the insurance relation pertaining to industrial accident insurance has been established and the period of which is scheduled, the provisions of Appended Table 1 of the New Rules apply to a business for which the insurance relation pertaining to industrial accident insurance is established on or after the Effective Date, and the provisions then in force continue to govern a business for which the insurance relation pertaining to industrial accident insurance was established before the Effective Date.

⑥With regard to the application of the rate to be multiplied by the contract amount prescribed in Article 13, paragraph (1) of the New Rules for the business prescribed in the preceding paragraph, the provisions of Appended Table 2 of the New Rules apply to a business for which the insurance relation pertaining to industrial accident insurance is established on or after the Effective Date, and, with respect to a business for which the insurance relation pertaining to industrial accident insurance was established before the Effective Date, the provisions then in force continue to govern.

⑦Of the businesses that, at the time this Ministerial Order comes into effect, are deemed to be a single business under Article 7 of the Act, with respect to those that are a new hydroelectric power plant, tunnel, etc. construction business, new road construction business, equipment installation work business for existing buildings, business of assembling or installing machinery and equipment that relates to assembly or attachment, or other construction business (limited to those for which it is difficult to accurately calculate the total wages prescribed in Article 11, paragraph (2) of the Act) listed in the column for type of business in Appended Table 2 of the New Rules, and for which the prospective amount of total wages for all workers employed in fiscal year 1992 (where that amount includes a fraction of less than 1,000 yen, the fraction is rounded down; the same applies hereinafter) is a case prescribed in Article 24, paragraph (1) of the New Rules, the rate to be multiplied by the contract amount for that business in calculating the total wages for all workers employed in fiscal year 1991 for that business, which is used in calculating the amount of the estimated insurance premium pertaining to the general insurance premium for fiscal year 1992 under Article 15, paragraph (1) of the Act, is the rate listed in Appended Table 2 of the New Rules, notwithstanding Appended Table 2 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance before amendment.

⑧The Class II special enrollment insurance premium rate under the provisions of Appended Table 5 of the New Rules is to be applied to the Class II special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in Article 22 of the New Rules for the period on or after the Effective Date, and, with respect to the Class II special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in that Article for the period before the Effective Date, the provisions then in force continue to govern.

⑨The Class III special enrollment insurance premium rate under the provisions of Article 23-3 of the New Rules is to be applied to the Class III special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in Article 23-2 of the New Rules for the period on or after the Effective Date, and, with respect to the Class III special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in that Article for the period before the Effective Date, the provisions then in force continue to govern.

⑩With respect to the calculation of the total wages used in calculating the amount of final insurance premiums pertaining to the general insurance premium for fiscal year 1991 for a construction business by contract (limited to those for which it is difficult to accurately calculate the total wages prescribed in Article 11, paragraph (2) of the Act) that is, at the time this Ministerial Order comes into effect, deemed to be a single business under Article 7 of the Act, the provisions then in force continue to govern.

⑪With respect to the calculation of the total wages for fiscal year 1991 used in calculating the amount of the estimated insurance premium pertaining to the general insurance premium for fiscal year 1992 for the business prescribed in the preceding paragraph for which the prospective amount of total wages for all workers employed in fiscal year 1992 is a case prescribed in Article 24, paragraph (1) of the New Rules, the provisions of Article 1-2 of the Supplementary Provisions of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance before amendment do not apply.

⑫With respect to the calculation of the total wages used in calculating the amount of final insurance premiums pertaining to the general insurance premium for a construction business by contract (limited to those for which it is difficult to accurately calculate the total wages prescribed in Article 11, paragraph (2) of the Act, and excluding those deemed to be a single business under Article 7 of the Act) for which the insurance relation pertaining to industrial accident insurance was established before the Effective Date, the provisions then in force continue to govern.