Supplementary Provisions

①This Ministerial Order comes into effect as of April 1, 2006.

③Notwithstanding the preceding paragraph, for a business, other than a business for which the period is scheduled, for which the insurance relation pertaining to industrial accident compensation insurance (hereinafter referred to as "industrial accident insurance") has been established before the Effective Date, that is deemed to be one business under Article 9 of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (hereinafter referred to as the "Labor Insurance Premium Collection Act") (limited to one pertaining to other various businesses), the provisions then in force may continue to govern the application of Appended Table 1 used in calculating the amount of the estimated insurance premium for fiscal year 2006. In this case, where the industrial accident insurance rate under Appended Table 1 of the New Rules is lower than the industrial accident insurance rate under Appended Table 1 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance prior to the amendment by this Ministerial Order (hereinafter referred to as the "Former Rules"), the industrial accident insurance rate after the amendment may be applied.

④Notwithstanding Appended Table 1 of the New Rules, the provisions then in force continue to govern the industrial accident insurance rate (including where it forms the basis of the Class I special enrollment insurance premium rate) pertaining to a business for which the insurance relation pertaining to industrial accident insurance has been established before the Effective Date and the period of which is scheduled.

⑤Notwithstanding Appended Table 2 of the New Rules, the provisions then in force continue to govern the rate to be multiplied by the contract amount prescribed in Article 13, paragraph (1) of the Rules for the business prescribed in the preceding paragraph.

⑥For a construction business by contract (limited to a new hydroelectric power plant, tunnel, etc. construction business or a business of assembling or installing machinery and equipment (that relating to assembly or attachment), for which total wages are calculated pursuant to Article 13 of the Rules) among the businesses actually deemed to be one business under Article 7 of the Labor Insurance Premium Collection Act at the time of enforcement of this Ministerial Order, for which the prospective amount of total wages for all workers employed in fiscal year 2006 is 50/100 or more and 200/100 or less of the total wages for all workers employed in fiscal year 2005, the rate to be multiplied by the contract amount for that business in calculating the total wages for all workers employed in fiscal year 2005 for that business, which is used in calculating the amount of the estimated insurance premium pertaining to the general insurance premium for fiscal year 2006 under Article 15, paragraph (1) of the Labor Insurance Premium Collection Act, is the rate listed in Appended Table 2 of the New Rules, notwithstanding Appended Table 2 of the Former Rules.

⑦The Class II special enrollment insurance premium rate under Appended Table 5 of the New Rules applies as the Class II special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in Article 22 of the Rules for periods on or after the Effective Date, and the provisions then in force continue to govern the Class II special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in that Article for periods before that date.