When the business operator has delivered money to the labor insurance administrative affairs association, based on the entrustment set forth in Article 33, paragraph (1), for the payment of the labor insurance premiums or other money collected pursuant to the laws and regulations concerning labor insurance, the labor insurance administrative affairs association is to be responsible, to the extent of the amount of the money, for the payment of the collected money to the government.
When the government collects the surcharges or arrears pursuant to the provisions of the laws and regulations concerning labor insurance, and the collection is made due to any cause attributable to the labor insurance administrative affairs association, the labor insurance administrative affairs association is to be responsible, to that extent, for the payment of the collected money to the government.
With regard to the collected money payable by the labor insurance administrative affairs association pursuant to the preceding two paragraphs, limited to the cases where residual amount remains after the disposition pursuant to the provision of Article 27, paragraph (3) (including as applied mutatis mutandis pursuant to Article 12-3, paragraph (3) and Article 31, paragraph (4) of the Industrial Accident Insurance Act and Article 10-4, paragraph (3) of the Employment Insurance Act) is taken against the labor insurance administrative affairs association, the government may collect the remaining amount from the employer.
政府は、前二項の規定により労働保険事務組合が納付すべき徴収金については、当該労働保険事務組合に対して第二十七条第三項（労災保険法第十二条の三第三項及び第三十一条第四項並びに雇用保険法第十条の四第三項において準用する場合を含む。）の規定による処分をしてもなお徴収すべき残余がある場合に限り、その残余の額を当該事業主から徴収することができる。
The labor insurance administrative affairs association is deemed to be a business operator with regard to the application of the provisions of Article 12-3, paragraph (2) of the Industrial Accident Insurance Act and Article 10-4, paragraph (2) of the Employment Insurance Act.
労働保険事務組合は、労災保険法第十二条の三第二項の規定及び雇用保険法第十条の四第二項の規定の適用については、事業主とみなす。