Act on the Collection, etc. of Insurance Premiums of Labor Insurance
労働保険の保険料の徴収等に関する法律
Chapter VI Miscellaneous Provisions
The law as Act Partially Amending the Industrial Accident Compensation Insurance Act, etc. (Act No. 60 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Chapter VI Miscellaneous Provisions第六章 雑則
Article 39第三十九条
Special Provisions Applied(適用の特例)
Article 39, paragraph (1)
This Act applies to the services conducted by prefectures and municipalities and other services specified by Order of the Ministry of Health, Labour and Welfare, by deeming that each service as a separate business according to each insurance relation pertaining to industrial accident insurance and each insurance relation pertaining to employment insurance.
With regard to the services conducted by the national government and the services prescribed in the preceding paragraph, the scope of workers (the scope of workers and the payment of general insurance premiums, in the case of the services specified by Order of the Ministry of Health, Labour and Welfare, among services prescribed in the same paragraph) may be otherwise specified by Order of the Ministry of Health, Labour and Welfare.
The right to collect, or receive the refund of, the labor insurance premiums or other money collected pursuant to the provisions of this Act extinguishes by prescription when two years have elapsed from the time when the right can be exercised.
The notification or demand made by the government concerning the collection of the labor insurance premiums or other money collected pursuant to the provisions of this Act has the effect of renewal of prescription.
An administrative agency, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, may order the business operator, the labor insurance administrative affairs association or an association that had been a labor insurance administrative affairs association, of a business in respect of which the insurance relation has been or had been established, to submit reports or produce documents, or make an appearance necessary for the enforcement of this Act.
When an administrative agency finds it necessary for the enforcement of this Act, it may have its official enter the office of the business operator, or the labor insurance administrative affairs association or the association which had been a labor insurance administrative affairs association, of a business in respect of which the insurance relation has been or had been established, to ask questions to the persons concerned, or to inspect the accounting books and documents (including the electronic or magnetic records (meaning the records made in an electronic format, a magnetic format or any other format not recognizable to human perception and made available for use for the information processing by computers) in the case where electronic or magnetic records are prepared, kept and stored in lieu of the preparation, maintenance or storage of the accounting books and documents).
The official who conducts on-site inspections pursuant to the provisions of the preceding paragraph must carry an identification card, and produce the card to the persons concerned at the request of those persons.
The authorization for the on-site inspection pursuant to the provisions of paragraph (1) is not to be construed as that authorized for criminal investigation.
第一項の規定による立入検査の権限は、犯罪捜査のために認められたものと解釈してはならない。
Article 43-2第四十三条の二
Provision of Materials(資料の提供)
Article 43-2, paragraph (1)
When an administrative agency finds it necessary in relation to the establishment of insurance relation or the labor insurance premiums, it may require that any public agency submit any necessary material, such as the name and location of the place of business of a corporation.
Delegation of Transitional Measures to Orders(経過措置の命令への委任)
Article 44, paragraph (1)
When enacting, amending or repealing Cabinet Order or Order of the Ministry of Health, Labour and Welfare pursuant to this Act, necessary transitional measures may be specified by Cabinet Order or Order of the Ministry of Health, Labour and Welfare, to the extent considered reasonably necessary for the enactment, amendment or repeal. The same applies when the Minister of Health, Labour and Welfare specifies, amends or repeals the industrial accident insurance rate or other matters pursuant to this Act.
The authority of the Minister of Health, Labour and Welfare provided for in this Act may be delegated in part to the director of the Prefectural Labor Office, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare.
Delegation to Order of Ministry of Health, Labour and Welfare(厚生労働省令への委任)
Article 45-2, paragraph (1)
Beyond what is set forth in this Act, the matters necessary for the procedures of the payment of labor insurance premiums or otherwise for the enforcement of this Act are specified by Order of the Ministry of Health, Labour and Welfare.