Act on the Collection, etc. of Insurance Premiums of Labor Insurance

This Act provides for necessary matters in connection with the establishment and extinction of the insurance relation of labor insurance, the procedures for the payment of labor insurance premiums, the labor insurance administrative affairs associations and other matters, for the efficient operation of the labor insurance businesses.

①The term "labor insurance" as used in this Act collectively refers to the industrial accident compensation insurance under the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947; hereinafter referred to as the "Industrial Accident Insurance Act") (hereinafter referred to as the "industrial accident insurance") and the employment insurance under the Employment Insurance Act (Act No. 116 of 1974) (hereinafter referred to as the "employment insurance").

②The term "wage" as used in this Act means the wage, salary, allowance, bonus and every other payment to a worker by the employer as remuneration for labor, regardless of the name by which such payment may be called (except for payments by things other than currency which are beyond the scope specified by Order of the Ministry of Health, Labour and Welfare).

③Any matter necessary for the evaluation of payment made by things other than currency as wages is prescribed by the Minister of Health, Labour and Welfare.

④The term "insurance year" as used in this Act means the period commencing on April 1 and ending on March 31 of the following year.

For business operators of the applicable business set forth in Article 3, paragraph (1) of the Industrial Accident Insurance Act, the insurance relation of labor insurance pertaining to industrial accident insurance in respect of such business (hereinafter referred to as the "insurance relation") is established on the date the business is commenced.

For business operators of the applicable business set forth in Article 5, paragraph (1) of the Employment Insurance Act, the insurance relation pertaining to employment insurance in respect of such business is established on the date the business is commenced.

①The business operators of the business in respect of which the insurance relation has been established pursuant to the provisions of the preceding two Articles, within 10 days from the date of establishment, must notify the government of the date of establishment, the name and address of the business operator, the type of the business, the place where the business is operated and any other matters specified by Order of the Ministry of Health, Labour and Welfare.

②The business operators of the business in respect of which the insurance relation has been established, in the case any change is made to the matter specified by Order of the Ministry of Health, Labour and Welfare among the matters prescribed in the preceding paragraph, must notify the government of the change within the period specified by Order of the Ministry of Health, Labour and Welfare.

If a business in respect of which the insurance relation has been established is discontinued or terminated, the insurance relation for the business becomes extinct on the day following the date of discontinuance or termination.

If two or more businesses meet the following requirements, the provisions of this Act apply by deeming that all those businesses constitute one single business:

①If a business specified by Order of the Ministry of Health, Labour and Welfare is conducted through multiple contracted work, the provisions of this Act apply to the business as one single business, and only the master contractor is deemed to be the business operator thereof.

②In the case prescribed in the preceding paragraph, if the master contractor and the subcontractor apply for the application of the provision of the same paragraph to a business pertaining to a contract undertaken by the subcontractor, and obtain the approval of the Minister of Health, Labour and Welfare, the provision of the same paragraph apply by deeming that the subcontractor is the master contractor in respect of the business pertaining to the contract.

With regard to two or more businesses operated by the same employer (limited to businesses other than the businesses with a definite term) and meeting the requirements specified by Order of the Ministry of Health, Labour and Welfare, if the employer applies for the grouping of the insurance relations already established in respect of the two or more businesses in a single insurance relation, in whole or in part, and obtains the approval of the Minister of Health, Labour and Welfare, the provisions of this Act apply by deeming that all workers employed for the two or more businesses so approved are employed for the one business among those businesses that is designated by the Minister of Health, Labour and Welfare. In this case, the insurance relations of the businesses other than the single business designated by the Minister of Health, Labour and Welfare become extinct.

①The government collects the insurance premiums for the purpose of appropriating to the costs required for the labor insurance businesses.

②The insurance premiums collected pursuant to the provisions of the preceding paragraph (hereinafter referred to as the "labor insurance premiums") are as follows:

①The amount of the general insurance premiums is to be the amount obtained by multiplying the total amount of wages by the insurance premium rate pertaining to the general insurance premiums pursuant to the provisions of the following Article.

②The "total amount of wages" referred to in the preceding paragraph mean the total amount of the wages paid to all the workers employed by the business operator for the business.

③Notwithstanding the provision of the preceding paragraph, in the case of businesses specified by Order of the Ministry of Health, Labour and Welfare, the amount calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare is deemed as the total amount of wages for the businesses.

①The insurance premium rate for the general insurance premiums are as follows:

②The industrial accident insurance rate is required to be of the value that allows the maintenance of a balanced finance pertaining to the industrial accident insurance business into the future, in light of the prospective amount of the costs required for the insurance benefits and the services for promoting re-integration into society under the provisions of the Industrial Accident Insurance Act, and as specified by Cabinet Order, the rate is prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to occupational accidents (meaning the occupational accident set forth in Article 7, paragraph (1), item (i) of the Industrial Accident Insurance Act; the same applies hereinafter), multiple-job-related accidents (meaning the multiple-job-related accident set forth in item (ii) of the same paragraph; the same applies hereinafter) and commuting accidents (meaning the commuting accident set forth in item (iii) of the same paragraph; the same applies hereinafter) during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied and the amount of the costs required for the benefit for second medical examination, etc. (meaning the benefit for second medical examination, etc. set forth in item (iv) of the same paragraph; the same applies in the following paragraph and in Article 13), the type and content of the services implemented as the services for promoting re-integration into society and other circumstances.

③If the ratio between the insurance benefits pertaining to occupational accidents provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in the case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act, the insurance benefits pertaining to persons afflicted with a disease caused as a result of having been engaged in a specific job or occupation for a long period which is specified by Order of the Ministry of Health, Labour and Welfare (limited to the persons specified by Order of the Ministry of Health, Labour and Welfare for each type of the businesses specified by Order of the Ministry of Health, Labour and Welfare, taking into consideration of the service period in respect of the business, etc.) (hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1)), and, among the persons deemed as entitled to receive the payment pursuant to the provision of Article 36, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as the "insured person of Class III special enrollment"), the insurance benefits in the case where the occupational accident has arisen from a business listed in Article 33, item (vi) or (vii) of the Industrial Accident Insurance Act) in respect of any business falling under any of the following items during each insurance year of three consecutive insurance years and in respect of which business three years or more have passed, since the establishment of the insurance relation of industrial accident insurance, as of March 31 of the last insurance year of the consecutive three insurance years (hereinafter referred to as the "reference date" in this paragraph), the payment of which has been made during such consecutive three insurance years (in the case of insurance benefits calculated by using the basic daily benefit amount prescribed in Article 8, paragraph (3) of the Industrial Accident Insurance Act, insurance benefits paid as pension, or otherwise specified by Order of the Ministry of Health, Labour and Welfare, the amount thereof is calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare; the same applies in Article 20, paragraph (1)), adding the amount of the payments made as the services listed in Article 29, paragraph (1), item (ii) of the Industrial Accident Insurance Act which pertain to occupational accidents and which are specified by Order of the Ministry of Health, Labour and Welfare (in the case of payments other than those paid as lump sum payments, the amount thereof is calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare) on one hand, and the amount obtained by multiplying the aggregate of the amount of the general insurance premiums (in the case of the businesses set forth in paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate prescribed in the preceding paragraph (if such rate has been increased or decreased pursuant to the provision of this paragraph, the increased or decreased rate)) after deducting the amount of the portion corresponding to the non-industrial injury rate (meaning the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to multiple-job-related accidents, the injury rate pertaining to commuting accidents, the amount of the costs required for the benefit for second medical examination, etc., and the amount of the insurance benefits calculated by using the basic daily benefit amount prescribed in Article 8, paragraph (3) of the Industrial Accident Insurance Act as calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied, and other circumstances; hereinafter the same applies in this paragraph and in Article 20, paragraph (1)) adding the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment non-industrial injury rate (meaning the non-industrial injury rate after deducting the rate determined by the Minister of Health, Labour and Welfare set forth in Article 13; the same applies in each item of Article 20, paragraph (1) and in paragraph (2) of that Article), by the rate specified by Order of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning occupational accidents, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, and other circumstances (in Article 20, paragraph (1), item (i) referred to as the "Class I adjustment rate") on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, then the Minister of Health, Labour and Welfare may determine the rate obtained by adding the non-industrial injury rate to the rate calculated by increasing or decreasing the rate obtained by subtracting the non-industrial injury rate from the industrial accident insurance rate prescribed in the preceding paragraph for the business, by the rate specified by Order of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), to be the industrial accident insurance rate for the insurance year two years following the insurance year in which the reference date of the business is included:

④The employment insurance rate is to be the rate obtained by totaling the rates prescribed in each of the following items, in accordance with the categories of rates listed in those items.

⑤The Minister of Health, Labour and Welfare may change the insurance premium rate for appropriation to costs of benefits for unemployment, etc., after hearing the opinions of the Labor Policy Council and by setting a definite term of one year or less, within the scope of four one-thousandth (4/1000) to twelve one-thousandth (12/1000) (six one-thousandth (6/1000) to fourteen one-thousandth (14/1000) in the case of the businesses prescribed in item (i) of the preceding paragraph) if, in each fiscal year, the amount obtained by increasing or decreasing the reserve fund of the employment account under the labor insurance special account (referred to as the "reserve fund" in paragraph (7)) at the end of the fiscal year, by the difference between the aggregate of the amount of collected insurance premiums, the amount to be borne by the national treasury pursuant to Article 66, paragraphs (1), (2) and (4) of the Employment Insurance Act (excluding the amount to be borne by the national treasury pursuant to paragraph (1), item (v) of that Article), the amount to be borne by the national treasury pursuant to paragraph (5) of that Article (excluding the portion pertaining to the expenses required for the execution of the affairs of the employment insurance services under that Act) and the amount to be borne by the national treasury pursuant to Article 67 of that Act, and the aggregate of the amount of the benefits for unemployment, etc. under that Act, the amount of the subsidies and the vocational training attendance benefits paid pursuant to Article 64 of that Act (hereinafter referred to as the "amount of benefits for unemployment, etc." in this paragraph), after deducting from the amount so obtained the amount of the educational training benefits prescribed in Article 10, paragraph (5) of that Act (hereinafter referred to as the "amount of educational training benefits" in this paragraph) and the amount of the continuous employment benefits prescribed in paragraph (6) of that Article (hereinafter referred to as the "amount of continuous employment benefits" in this paragraph), comes to exceed the amount equal to twice the amount obtained by deducting the amount of educational training benefits and the amount of continuous employment benefits from the amount of benefits for unemployment, etc. for the fiscal year, or fall below the amount obtained by deducting the amount of educational training benefits and the amount of continuous employment benefits from that amount of benefits for unemployment, etc., and the Minister of Health, Labour and Welfare finds it necessary.

⑥The term "amount of collected insurance premiums" as used in the preceding paragraph means the aggregate of the total of the stamp insurance premiums and the amount obtained by reducing, from the aggregate of the total of the portion corresponding to the employment insurance rate in the amount of the general insurance premiums pertaining to the businesses set forth in paragraph (1), item (i) and the total of the amount of the general insurance premiums pertaining to the businesses set forth in item (iii) of that paragraph (hereinafter referred to as the "amount of collected general insurance premiums" in this paragraph and paragraph (10)), the aggregate of the amount obtained by multiplying the amount of collected general insurance premiums by the rate obtained by dividing the insurance premium rate for appropriation to childcare leave-related benefit costs by the employment insurance rate (referred to as the "amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in paragraph (8), item (i)) and the amount obtained by multiplying the amount of collected general insurance premiums by the rate obtained by dividing the insurance premium rate for appropriation to two-program costs by the employment insurance rate (referred to as the "two-program rate" in Article 31, paragraph (1)) (referred to as the "amount of collected insurance premiums for appropriation to two-program costs" in paragraph (10)).

⑦The Minister of Health, Labour and Welfare, in changing the insurance premium rate for appropriation to costs of benefits for unemployment, etc. pursuant to the provisions of paragraph (5), is to consider the employment and unemployment situations of the insured person prescribed by Article 4, paragraph (1) of the Employment Insurance Act (referred to as the "insured person" in Article 31 and Article 32) and other circumstances, and give due consideration to allow the maintenance of balanced finances pertaining to the employment insurance services, while maintaining the reserve fund in the amount necessary for preventing hindrance to the payment of the benefits for unemployment, etc. under the employment insurance services.

⑧The Minister of Health, Labour and Welfare may set the insurance premium rate for appropriation to childcare leave-related benefit costs at four one-thousandth (4/1000), after hearing the opinions of the Labor Policy Council and by setting a definite term of one year or less, if, in each fiscal year, the amount set forth in item (i) comes to exceed the amount equal to one point two (1.2) times the amount set forth in item (ii), and the Minister of Health, Labour and Welfare finds it necessary.

⑨The Minister of Health, Labour and Welfare, in changing the insurance premium rate for appropriation to childcare leave-related benefit costs pursuant to the provisions of the preceding paragraph, is to consider the situation of the taking of childcare leave prescribed in Article 61-7, paragraph (1) of the Employment Insurance Act and other circumstances, and give due consideration to allow the maintenance of balanced finances pertaining to the employment insurance services (limited to those pertaining to the childcare leave-related benefits), while maintaining the childcare leave-related benefit fund in the amount necessary for preventing hindrance to the payment of the childcare leave-related benefits under the employment insurance services.

⑩The Minister of Health, Labour and Welfare is to change the insurance premium rate for appropriation to two-program costs for one year to the rate obtained by reducing the rate of zero point five one-thousandth (0.5/1000) from the rate of three point five one-thousandth (3.5/1000) (in the case of the businesses listed in paragraph (4), item (i), (c), four point five one-thousandth (4.5/1000)) if, each fiscal year, the amount obtained by increasing or decreasing the employment stability fund in the employment account under the labor insurance special account at the end of the fiscal year by the difference between the amount of collected insurance premiums for appropriation to two-program costs and the amount appropriated to the costs required for the employment stability services and the human resources development services provided for in the Employment Insurance Act (limited to those prescribed in Article 63 of that Act) (including the amount transferred or provided to the employment stability fund as prescribed in the budget) comes to exceed the amount equal to one point five (1.5) times as much as the amount obtained by multiplying the amount of collected general insurance premiums in the fiscal year by the rate obtained by dividing the rate of three point five one-thousandth (3.5/1000) (in the case of the businesses listed in (c) of the same item, four point five one-thousandth (4.5/1000)) by the employment insurance rate.

⑪In the case referred to in the preceding paragraph, the Minister of Health, Labour and Welfare may, if finding it necessary in light of the situation of the employment stability fund, after hearing the opinions of the Labor Policy Council and by setting a definite term of one year or less, change the insurance premium rate for appropriation to two-program costs to the rate obtained by reducing the rate of zero point five one-thousandth (0.5/1000) from the rate changed pursuant to the provisions of that paragraph.

In the case under paragraph (3) of the preceding Article, if a business operator employing the number of workers specified by Order of the Ministry of Health, Labour and Welfare or less has taken the measures specified by Order of the Ministry of Health, Labour and Welfare to secure safety or health of the workers employed for the business during any insurance year of three consecutive insurance years, and the business operator submits a written application stating the intention to apply for the application of the provision of this Article in respect of the industrial accident insurance rate pertaining to the business and other matters specified by Order of the Ministry of Health, Labour and Welfare within six months from the first day of the insurance year following any insurance year during which the measures were taken, then the provisions of the same paragraph apply to the industrial accident insurance rate prescribed in the same paragraph for the insurance year two years following the last insurance year of the consecutive three insurance years, by replacing the term "forty one-hundredth (40/100)" in the same paragraph with "forty-five one-hundredth (45/100)."

The amount of the Class I special enrollment insurance premiums is to be the amount obtained by multiplying the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare for the persons deemed as entitled to receive the insurance benefit pursuant to the provision of Article 34, paragraph (1) of the Industrial Accident Insurance Act, by taking into consideration of the basic daily benefit amount set forth in item (iii) of the same paragraph and other circumstances, by the rate obtained by reducing from the rate identical to the industrial accident insurance rate prescribed by Article 12, paragraph (2) (if the rate has been increased or decreased pursuant to the same Article, paragraph (3), the increased or decreased rate) for the businesses pertaining to those persons, the rate prescribed by the Minister of Heath, Labour and Welfare by taking into consideration of the amount of the costs required for the benefit for second medical examination, etc. during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied (hereinafter referred to as the "Class I special enrollment insurance premium rate").

①The amount of the Class II special enrollment insurance premiums is to be the amount obtained by multiplying the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare for the persons deemed as entitled to be covered by the industrial accident insurance pursuant to the provision of Article 35, paragraph (1) of the Industrial Accident Insurance Act (referred to as the "insured person of Class II special enrollment" in the following paragraph), by taking into consideration of the basic daily benefit amount set forth in paragraph (1), item (vi) of the same Article and other circumstances, by the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to occupational accidents, multiple-job-related accidents and commuting accidents for the businesses of the same type as or similar type to those set forth in Article 33, item (iii) of the Industrial Accident Insurance Act or the businesses conducting the works of the same type as or similar type to those set forth in item (v) of that Article (in case of the persons specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 35, paragraph (1) of the Industrial Accident Insurance Act, the injury rate pertaining to occupational accidents and multiple-job-related accidents for the business of the same or similar type or the business conducting those works of the same or similar type), the type and content of the services implemented as the services for promoting re-integration into society and other circumstances (hereinafter referred to as the "Class II special enrollment insurance premium rate").

②The Class II special enrollment insurance premium rate must be of the value that allows the maintenance of balanced finances pertaining to the industrial accident insurance services into the future, in light of the necessary costs of the payment of insurance proceeds pertaining to the insured person of Class II special enrollment and of the services for promoting re-integration into society.

①The amount of the Class III special enrollment insurance premiums is to be the amount obtained by multiplying the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare for the insured persons of Class III special enrollment, by taking into consideration of the basic daily benefit amount set forth in Article 34, paragraph (1), item (iii) of the Industrial Accident Insurance Act as applied mutatis mutandis pursuant to Article 36, paragraph (1), item (ii) of that Act and other circumstances, by the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to occupational accidents, multiple-job-related accidents and commuting accidents for the businesses of the same type as or similar type to those in which the persons listed in Article 33, item (vi) or (vii) of the Industrial Accident Insurance Act are engaged and which are operated within the jurisdiction where this Act is effective, the type and content of the services implemented as the services for promoting re-integration into society and other circumstances (hereinafter referred to as the "Class III special enrollment insurance premium rate").

②The provisions of the preceding Article, paragraph (2) apply mutatis mutandis to the Class III special enrollment insurance premium rate. In this case, the term "the insured person of Class II special enrollment" in the same paragraph is deemed to be replaced with "the insured person of Class III special enrollment."

①Business operators must pay the following labor insurance premiums each insurance year, with a written declaration stating the amount of the labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare, within 40 days from June 1 of the insurance year (in the case of the business in respect of which the insurance relation is established in the midst of an insurance year, within 50 days from the day on which the insurance relation is established (for Class I special enrollment insurance premiums pertaining to businesses which have obtained the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act in the midst of an insurance year and Class III special enrollment insurance premiums pertaining to businesses which have obtained the approval set forth in Article 36, paragraph (1) of the Industrial Accident Insurance Act in the midst of an insurance year, the day on which the approval is obtained, respectively)):

②For businesses with a definite term, notwithstanding the provision of the preceding paragraph, the business operator must pay the following labor insurance premiums, together with a written declaration stating the amount of the labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare, within 20 days from the day on which the insurance relation is established (in the case of Class I special enrollment insurance premiums pertaining to a business for which the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act is obtained on and after the day following the day on which the insurance relation is established, the day on which the approval is obtained).

③If the business operator fails to submit the written declaration set forth in the preceding two paragraphs, or the government finds that there are errors in the entries in the written declaration, the government determines the amount of the labor insurance premiums and give notice thereof to the business operator.

④A business operator who has received the notice pursuant to the provisions of the preceding paragraph, if the amount of the labor insurance premiums paid is in short of the labor insurance premiums determined by the government, must pay for the shortfall, or if no labor insurance premiums have been paid, must pay the labor insurance premiums determined by the government, within 15 days from the day on which the notice is received.

If the prospective amount of the total amount of wages prescribed by paragraph (1) or (2) of the preceding Article, the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 13, the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1), or the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 14-2, paragraph (1), increases and the requirements specified by Order of the Ministry of Health, Labour and Welfare are met, the employer must pay the difference between the amount of the labor insurance premiums based on the increased prospective amount and the amount of the labor insurance premiums already paid, with the written declaration stating the amount of the difference and other matters specified by Order of the Ministry of Health, Labour and Welfare, within 30 days from that date.

①If the government increases the general insurance premium rate, the Class I special enrollment insurance premium rate, the Class II special enrollment insurance premium rate, or the Class III special enrollment insurance premium rate, it additionally collects the relevant labor insurance premiums.

②When the government additionally collects labor insurance premiums pursuant to the provisions of the preceding paragraph, it must notify the business operators of the amount of the labor insurance premiums payable by each business operator by designating the payment due date pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare.

Pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, the government, at the request of the employer, may allow delayed payment of the labor insurance premiums payable by the employer pursuant to the provisions of Article 15 through the preceding Article.

①Business operators must submit each insurance year a written declaration stating the amount of the following labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare within 40 days from June 1 of the following insurance year (in the case of extinction of the insurance relation in the midst of an insurance year, within 50 days from the day on which the insurance relation becomes extinct (in the case of Class I special enrollment insurance premiums pertaining to the businesses for which the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act is revoked in the midst of an insurance year and Class III special enrollment insurance premiums pertaining to the businesses for which the approval set forth in Article 36, paragraph (1) of the Industrial Accident Insurance Act is revoked in the midst of an insurance year, the day on which the approval is revoked, respectively; the same applies in paragraph (3))).

②For businesses with a definite term, notwithstanding the provisions of the preceding paragraph, the business operator must submit a written declaration stating the amount of the following labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare within 50 days from the day on which the insurance relation becomes extinct (in the case of Class I special enrollment insurance premiums pertaining to a business for which the approval prescribed in Article 34, paragraph (1) of the Industrial Accident Insurance Act is revoked prior to the day on which the insurance relation becomes extinct, the day on which the approval is revoked; the same applies in the following paragraph):

③If the amount of the labor insurance premiums paid is in short of the labor insurance premiums prescribed in the preceding two paragraphs, the business operator must pay the shortfall, or, if no labor insurance premiums have been paid, pay the labor insurance premiums prescribed in the preceding two paragraphs, with the written declaration prescribed in the preceding two paragraphs, within 40 days from June 1 of the following insurance year in the case of businesses other than the businesses with a definite term (in the case of extinction of the insurance relation in the midst of an insurance year, within 50 days from the day the insurance relation becomes extinct), or within 50 days from the day on which the insurance relation becomes extinct in the case of businesses with a definite term.

④If the business operator fails to submit the written declaration set forth in paragraph (1) or (2), or the government finds any error in the entries in the written declaration, the government is to decide the amount of the labor insurance premiums and give notice thereof to the business operator.

⑤The business operator that has received the notice pursuant to the provision of the preceding paragraph, if the amount of the labor insurance premiums paid is in short of the labor insurance premiums decided by the government pursuant to the provisions of the same paragraph, must pay the shortfall, or if no labor insurance premiums have been paid, pay the labor insurance premiums decided by the government pursuant to the provisions of the preceding paragraph, within 15 days from the day on which the notice is received; provided, however, that the provisions of this paragraph do not apply if the requirements specified by Order of the Ministry of Health, Labour and Welfare are met.

⑥If the amount of the labor insurance premiums paid by the business operator exceeds the amount of the labor insurance premiums set forth in paragraph (1) or (2) (if the amount of the labor insurance premiums is decided by the government pursuant to the provision of paragraph (4), the amount decided; hereinafter referred to as the "amount of final insurance premiums"), the government, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, is to appropriate the exceeding amount to the labor insurance premiums for the following insurance year, the labor insurance premiums in arrears, or to any other amount to be collected pursuant to the provisions of this Act, or refund that amount.

①If a business with a definite term in respect of which the insurance relation pertaining to industrial accident insurance has been established and which is specified by Order of the Ministry of Health, Labour and Welfare falls under any of the following items, notwithstanding the provisions of Article 11, paragraph (1), the government may determine the amount obtained by increasing or decreasing the amount of final insurance premiums pertaining to the general insurance premiums for the business, by the amount obtained by multiplying the amount reducing from the amount of final insurance premiums (in the case the amount pertains to the general insurance premiums for the businesses set forth in Article 12, paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate for the business) the amount of the portion corresponding to the non-industrial injury rate, by the rate specified by Order of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), to be the amount of the general insurance premiums for the business:

②The provisions of the preceding paragraph apply mutatis mutandis to the amount of final insurance premiums pertaining to Class I special enrollment insurance premiums. In this case, the term "Article 11, paragraph (1)" in the provisions other than that of each item listed in the same paragraph is deemed to be replaced with "Article 13", and the term "non-industrial injury rate" with "special enrollment non-industrial injury rate".

③If the government increases or decreases the amount of the labor insurance premiums pursuant to the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph), the government, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, is to collect the difference between the amount of the increased or decreased labor insurance premiums and the amount of final insurance premiums, and appropriate the collected amount to the labor insurance premiums in arrears or to any other amount to be collected pursuant to the provisions of this Act, or refund the amount.

④The provisions of Article 17, paragraph (2) apply mutatis mutandis to the cases where the difference is collected pursuant to the provisions of the preceding paragraph.

①If a business operator must pay the labor insurance premiums or any shortfall thereof pursuant to the provisions of Article 19, paragraph (5), the government is to collect the surcharges in the amount obtained by multiplying the amount payable (if the amount includes a fraction less than one thousand yen, the fraction is rounded down) by ten one-hundredth (10/100); provided, however, that this does not apply to the cases where the business operator must pay the labor insurance premiums or any shortfall thereof pursuant to the provisions of the same paragraph due to a natural disaster or other compelling reasons.

②Notwithstanding the provisions of the preceding paragraph, the surcharges prescribed in the same paragraph will not be collected if the labor insurance premiums or any shortfall thereof prescribed in the same paragraph is less than one thousand yen.

③The provision of Article 17, paragraph (2) apply mutatis mutandis to the cases where the surcharges are collected pursuant to the provisions of paragraph (1).

①If the business operator requests to entrust the payment of the labor insurance premiums other than the stamp insurance premiums made by means of the repayment of deposit and using the repaid money (hereinafter merely referred to as the "labor insurance premiums" in this Article) (limited to those specified by Order of the Ministry of Health, Labour and Welfare), to a financial institution at which the business operator has its deposit account, the government may approve the request only if the payment is deemed certain and the approval of the request is found to be advantageous for the collection of labor insurance premiums.

②If the payment due date of the labor insurance premiums pertaining to the employer that has obtained the approval set forth in the preceding paragraph comes concurrently with the submission due date of the written declaration required to be attached to the payment pursuant to the provisions of this Chapter, and the labor insurance premiums are paid on or before the day specified by Order of the Ministry of Health, Labour and Welfare, the provisions of Article 27 and Article 28 apply, even if the payment is made after the payment due date, by deeming that the payment has been made within the payment due date.

①The amount of the stamp insurance premiums per person per diem for the insured person who is a day laborer prescribed in Article 43, paragraph (1) of the Employment Insurance Act (hereinafter referred to as the "insured person who is a day laborer") is as follows.

②The Minister of Health, Labour and Welfare, if they have changed the insurance premium rate for appropriation to costs of benefits for unemployment, etc. pursuant to the provisions of Article 12, paragraph (5), is to change the amount of the stamp insurance premiums set forth in item (i) of the preceding paragraph (in the case the amount has been changed pursuant to the provisions of this paragraph or paragraph (4), the changed amount; hereinafter referred to as the "Level I daily insurance premium amount"), the amount of the stamp insurance premiums set forth in item (ii) of the preceding paragraph (in the case the amount has been changed pursuant to the provisions of this paragraph or paragraph (4), the changed amount; hereinafter referred to as the "Level II daily insurance premium amount") and the amount of the stamp insurance premiums set forth in item (iii) of the preceding paragraph (in the case the amount has been changed pursuant to the provisions of this paragraph or paragraph (4), the changed amount; hereinafter referred to as the "Level III daily insurance premium amount"), pursuant to the provisions of the following paragraph.

③In the case referred to in the preceding paragraph, the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount, for each insured person who is a day laborer, are to be changed to the amount calculated based on the standards specified by Order of the Ministry of Health, Labour and Welfare, so that the balance between the amount to be borne with respect to the labor insurance premiums pursuant to the provisions of Article 31, paragraphs (1) and (2) before and after the changes are made to the daily insurance premium amounts is maintained.

④The Minister of Health, Labour and Welfare, in changing the Level I daily benefit amount, the Level II daily benefit amount and the Level III daily benefit amount prescribed in Article 49, paragraph (1) of the Employment Insurance Act pursuant to the provisions of the same paragraph, is to change the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount in proportion to the ratio of changes to the Level I daily benefit amount, the Level II daily benefit amount and the Level III daily benefit amount prescribed in the same paragraph, respectively.

⑤If, at the end of each month, the difference between the amount obtained by multiplying the amount corresponding to the total amount of the stamp insurance premiums already collected by the rate specified by Order of the Ministry of Health, Labour and Welfare, and the amount corresponding to two-thirds of the total amount of the benefits for unemployment etc. pertaining to the insured person who is a day laborer already paid pursuant to the provisions of the Employment Insurance Act, is found to be less than the amount corresponding to one half of the amount of the benefits for unemployment etc. pertaining to the insured person who is a day laborer to be paid pursuant to the provisions of the same Act during six months from the month following that month, and the procedures for changing the amount of the stamp insurance premiums cannot be taken due to the close of the Diet or the dissolution of the House of Representatives and it is urgently necessary, the Minister of Health, Labour and Welfare, after hearing the opinions of the Labor Policy Council, may change the Level I daily insurance premium amount, the Level II daily insurance premium amount, and the Level III daily insurance premium amount.

⑥In the case referred to in the preceding paragraph, the Minister of Health, Labour and Welfare must take procedures for changing the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount at the following Diet. In this case, if no resolution is made at the Diet in respect of the change within one year from the day on which the change pursuant to the provisions of the same paragraph is made, the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount as changed pursuant to the provisions of the same paragraph are deemed to be changed to the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount prior to the change by the same paragraph, effective as of the day on which one year has elapsed from the day the change was made.

①The employer (in the case the master contractor is deemed as the employer pursuant to the provisions of Article 8, paragraph (1) or (2), the subcontractor employing an insured person who is a day laborer other than the workers employed by the master contractor, among the workers pertaining to the business, in respect of the stamp insurance premiums pertaining to the insured person who is a day laborer; hereinafter the same applies in this Article to Article 25, Article 31, Article 32, Article 42, Article 43, and Article 46) must pay the stamp insurance premiums pertaining to the insured person who is a day laborer each time the employer pays wages to the person.

②The payment of the stamp insurance premiums pursuant to the provision of the preceding paragraph must be made by the business operator by affixing the employment insurance stamp on the insurance record book for the insured person who is a day laborer (hereinafter referred to as the "insurance record book for insured person who is a day laborer") issued for the insured person who is a day laborer pursuant to the provisions of Article 44 of the Employment Insurance Act and putting a cancellation mark on the stamp.

③If the business operator, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, has installed a stamp insurance premium payment register (meaning an instrument designated by the Minister of Health, Labour and Welfare pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare as having no problem in preserving the stamp insurance premiums and equipped with a stamp that produces an imprint in the form specified by Order of the Ministry of Health, Labour and Welfare (hereinafter referred to as the "payment stamp"); the same applies hereinafter) subject to approval of the Minister of Health, Labour and Welfare, notwithstanding the provision of the preceding paragraph, the business operator may pay the stamp insurance premiums by imprinting the payment stamp, with clear indication of the amount corresponding to the amount of the stamp insurance premiums payable, on the insurance record book for an insured person who is a day laborer possessed by the insured person who is a day laborer by using the stamp insurance premiums payment register.

④If the business operator that has obtained the approval set forth in the preceding paragraph violates a provision of this Act or the Employment Insurance Act, or any Order of the Ministry of Health, Labour and Welfare based on those laws, the Minister of Health, Labour and Welfare may revoke the approval set forth in the same paragraph.

⑤Necessary matters concerning the method of payment of the stamp insurance premiums pursuant to the provisions of paragraph (3) are specified by Order of the Ministry of Health, Labour and Welfare.

⑥The business operator in employing an insured person who is a day laborer, must have the person submit their insurance record book. The insurance record book for the insured person who is a day laborer submitted must be returned upon request of that person.

The business operator, if the business operator has employed any daily work insured person, must keep accounting books for the payment of the stamp insurance premiums pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, record the payment status of the stamp insurance premiums on a monthly basis, and report the payment status to the government on or before the end of the following month.

①If the business operator fails to pay the stamp insurance premiums, the government decides the stamp insurance premiums payable by the business operator and give notice thereof to the business operator.

②If the business operator fails to pay the stamp insurance premiums despite the fact that no legitimate grounds are found, the government collects the surcharges pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, in the amount corresponding to twenty five one-hundredth (25/100) of the amount of the stamp insurance premiums decided pursuant to the provisions of the preceding paragraph (if the amount includes a fraction less than one thousand yen, the fraction is rounded down); provided, however, that this does not apply to the cases where the amount of the stamp insurance premiums that the business operator has failed to pay is less than one thousand yen.

③The provisions of Article 17, paragraph (2) apply mutatis mutandis to the cases where the surcharges are collected pursuant to the provisions of the preceding paragraph.

①If an employer that employed a person prescribed in Article 22, paragraph (5) of the Employment Insurance Act (hereinafter referred to in this paragraph as the "person subject to the special rule") has failed to submit the notification under Article 4-2, paragraph (1) even though the insurance relation pertaining to employment insurance had been established pursuant to the provisions of Article 4, the employer (including a person who succeeds to the business of the employer; hereinafter referred to in this Article as the "eligible employer") may pay, as the special payment insurance premiums, the amount obtained by adding the amount specified by Order of the Ministry of Health, Labour and Welfare to the amount calculated, as specified by Order of the Ministry of Health, Labour and Welfare, as the amount equivalent to the amount pertaining to the person subject to the special rule out of the amount (limited to the amount of the portion corresponding to the employment insurance rate) of the general insurance premiums for which the eligible employer has not performed the obligation to pay pursuant to the provisions of Article 15, paragraph (1) (limited to those pertaining to the period from the day specified by Order of the Ministry of Health, Labour and Welfare prescribed in Article 14, paragraph (2), item (ii) of the Employment Insurance Act until the day of separation of the person subject to the special rule, for which the right to collect has been extinguished by prescription).

②The Minister of Health, Labour and Welfare must recommend that the eligible employer pay the special payment insurance premiums; provided, however, that this does not apply if the recommendation cannot be made due to unavoidable circumstances.

③The eligible employer, if it has received the recommendation pursuant to the provisions of the preceding paragraph, may state in writing to the Minister of Health, Labour and Welfare, as specified by Order of the Ministry of Health, Labour and Welfare, that it will pay the special payment insurance premiums.

④The government, if it has received the statement pursuant to the provisions of the preceding paragraph, is to determine the amount of the special payment insurance premiums and notify the eligible employer of it by designating a due date, as specified by Order of the Ministry of Health, Labour and Welfare.

⑤The eligible employer, if it has made the statement pursuant to the provisions of paragraph (3), must pay the special payment insurance premiums prescribed in that paragraph by the due date referred to in the preceding paragraph, as specified by Order of the Ministry of Health, Labour and Welfare.

①In the event that a person fails to pay labor insurance premiums or any other money to be collected pursuant to the provisions of this Act, the government must demand the payment by designating the payment due date.

②When the government makes a demand pursuant to the provisions of the preceding paragraph, the government delivers a written demand to the person liable for the payment. In this case, the payment due date to be designated in the written demand must be the day on which 10 days or more have elapsed from the day the written demand is delivered.

③In the event that the person who has received the demand pursuant to the provisions of paragraph (1) fails to pay the labor insurance premiums or any other money to be collected pursuant to the provisions of this Act within the designated payment due date, the government imposes a disposition on the person pursuant to the same rules as those for the disposition for national tax delinquency.

①When the government demands the payment of the labor insurance premiums pursuant to the provisions of paragraph (1) of the preceding Article, the government collects the arrears calculated by multiplying the amount of the labor insurance premiums by a rate of 14.6% per annum (7.3% per annum for the period until the day on which two months elapse from the day following the payment due date), in accordance with the number of days in the period from the day following the payment due date to the day preceding the day on which the payment is made in full or on which the properties are attached; provided, however, that the arrears are not collected if the amount of the labor insurance premiums is less than one thousand yen.

②In the case referred to in the preceding paragraph, if the amount of the labor insurance premiums is partially paid, the amount of the labor insurance premiums to be the basis of calculation of the amount of the arrears pertaining to the period on and after the day on which the partial payment is made, is to be the amount after deducting the amount of the labor insurance premiums paid.

③In calculating the arrears, if the amount of the labor insurance premiums set forth in the preceding two paragraphs includes a fraction less than one thousand yen, the fraction is rounded down.

④If the amount of the arrears calculated pursuant to the provisions of the preceding three paragraphs includes a fraction less than one hundred yen, the fraction is discarded.

⑤The arrears are not collected in any case falling under any of the following items; provided, however, that in case of item (iv), the provisions of this paragraph only apply to the amount of the portion corresponding to the period during which the disposition is suspended or postponed.

The order of statutory lien assigned to the labor insurance premiums and any other money collected pursuant to the provisions of this Act comes after the national tax and local tax.

The collection of labor insurance premiums and any other money to be collected pursuant to the provisions of this Act is to be made by the same rules as those for the collection of national tax, unless otherwise provided for in this Act.

①The insured person listed in each of the following items is to bear the amount listed in each item.

②The insured person who is a day laborer, in addition to the amount to be borne by the person pursuant to the provisions of the preceding paragraph, bears one half of the amount of the stamp insurance premiums (if such amount includes a fraction less than one yen, the fraction is rounded down).

③The employer bears the amount of the labor insurance premiums pertaining to the business after deducting from the amount, the amount to be borne by the insured person pursuant to the provisions of the preceding two paragraphs.

①As specified by Order of the Ministry of Health, Labour and Welfare, the employer may deduct the amount corresponding to the amount to be borne by the insured person pursuant to the provisions of paragraph (1) or (2) of the preceding Article, from the wages paid by the employer to the insured person. In this case, the employer must prepare the calculation sheet concerning the deduction of labor insurance premiums and notify the insured person of the amount deducted.

②The master contractor deemed as the business operator pursuant to the provisions of Article 8, paragraph (1) or (2) may entrust the deduction of the amount corresponding to the amount to be borne by the insured person other than the workers employed by them, made pursuant to the provisions of paragraph (1) of the preceding Article, to the subcontractor who employs the insured person.

③The provisions of paragraph (1) apply mutatis mutandis to the cases where the subcontractor is entrusted with the deduction pursuant to the provisions of the preceding paragraph.

①The business cooperatives, or federations of cooperatives, set forth in Article 3 of the Small and Medium Sized Enterprise Cooperatives Act (Act No. 181 of 1949) or other associations of business operators or federations thereof (excluding associations or federations without legal personality for which no representative is appointed; the same applies hereinafter) may accept the entrustment of the business operators that are the members of the association or the members of an association constituting the federation or other business operators specified by Order of the Ministry of Health, Labour and Welfare (excluding the business operators employing workers in the number exceeding the number specified by Order of the Ministry of Health, Labour and Welfare), and process the payment of the labor insurance premiums and other matters concerning labor insurance to be conducted by those business operators (excluding the matters concerning stamp insurance premiums; hereinafter referred to as the "labor insurance administrative affairs") pursuant to the provisions of this Chapter.

②The association of business operators or the federation thereof, when seeking to conduct the services prescribed in the preceding paragraph, must obtain the approval of the Minister of Health, Labour and Welfare.

③The association of business operators or the federation thereof which has obtained the approval set forth in the preceding paragraph (hereinafter referred to as the "labor insurance administrative affairs association"), in seeking to discontinue the services prescribed in paragraph (1), must notify the fact to the Minister of Health, Labour and Welfare 60 days prior to the discontinuance of the services.

④The Minister of Health, Labour and Welfare may revoke the approval set forth in paragraph (2) if the labor insurance administrative affairs association violates a provision of this Act, the Industrial Accident Insurance Act, or the Employment Insurance Act or Order of the Ministry of Health, Labour and Welfare based on any of those Acts (hereinafter referred to as the "laws and regulations concerning labor insurance"), or if the Minister finds that the association fails to perform the processing of the labor insurance administration affairs that should be conducted by the association or that the processing by the association is significantly unjust.

The government may give notification of collection of labor insurance premiums and any other notifications, and make payment of the refund money, to be given or made pursuant to the provisions of the laws and regulations concerning labor insurance to the business operators that have entrusted the processing of the labor insurance administration affairs to the labor insurance administration affairs association, to the labor insurance administrative affairs association. In this case, the notification of collection of labor insurance premiums and any other notification given and the payment of the refund money made to the labor insurance administration affairs association are deemed to have been given or made to the business operator.

①When 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.

②When 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.

③With 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.

④The 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.

The labor insurance administration affairs association, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, must keep in its office accounting books stating the matters concerning the labor insurance administrative affairs it processes.

The provisions of Chapter II and Chapter III of the Administrative Procedure Act (Act No. 88 of 1993) do not apply to dispositions made pursuant to the provisions of this Act (excluding Article 33, paragraphs (2) and (4)).

①This 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.

②With 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.

①The 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.

②The 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.

①When 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).

②The 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.

③The authorization for the on-site inspection pursuant to the provisions of paragraph (1) is not to be construed as that authorized for criminal investigation.

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.

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.

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.

If an employer falls under any of the following items, the employer is punished by imprisonment for not more than six months or a fine of not more than 300,000 yen. The same applies to the representative or agent, employee or other staff member of the association who has committed the violation in the case where the association prescribed in Article 35, paragraph (1) of the Industrial Accident Insurance Act falls under item (iii) or (iv):

When a labor insurance administrative affairs association falls under any of the following items, the representative, agent, or employee or other worker of the association who has committed the violation is punished by imprisonment for not more than six months or to a fine of not more than 300,000 yen:

①When the representative of a corporation (including labor insurance administrative affairs association, and an association prescribed in Article 35, paragraph (1) of the Industrial Accident Insurance Act that is not a corporation; hereinafter the same applies in this paragraph), or the agent, employee or other staff members of a corporation or individual commits any violation set forth in the preceding two Articles with regard to the business of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in the respective Articles.

②If a labor insurance administrative affairs association or an association prescribed in Article 35, paragraph (1) of the Industrial Accident Insurance Act that is not a corporation is punished pursuant to the provisions of the preceding paragraph, the representative of the labor insurance administrative affairs association or the association represents it in any procedural act and, in addition, the provisions of Acts concerning criminal procedure, in the case where a corporation acts as the accused or the suspect, apply mutatis mutandis to the case.