Supplementary Provisions

This Act comes into effect as of the date specified separately by a law.

①With regard to the business operator of the voluntary applicable business set forth in Article 2, paragraph (1) of the Supplementary Provisions of the Employment Insurance Act (hereinafter referred to as the "temporary voluntary applicable business for purposes of employment insurance" in this Article and the following Article), the insurance relation pertaining to employment insurance prescribed in Article 4 is established in respect of the business on the day the application for enrollment in employment insurance, which has been filed by the business operator, is approved by the Minister of Health, Labour and Welfare.

②The application set forth in the preceding paragraph may not be filed unless the consent of not less than a half of the workers employed for the business is obtained.

③The business operator of the temporary voluntary applicable business for purposes of employment insurance must file the application set forth in paragraph (1), when a half or more of the workers employed for the business desire the application.

④If a business falling under the applicable business set forth in Article 5, paragraph (1) of the Employment Insurance Act comes to fall under the category of the temporary voluntary applicable business for purposes of employment insurance, the approval set forth in paragraph (1) is deemed to be obtained on the following day in respect of the business.

With regard to the application of the provisions of Article 4 in the case where a business falling under the temporary voluntary applicable business for purposes of employment insurance comes to fall under the category of the applicable business set forth in Article 5, paragraph (1) of the Employment Insurance Act, the business is deemed to have started on the day the business comes to fall under the category.

①With regard to the business operator of the business in respect of which the insurance relation pertaining to employment insurance has been established pursuant to the provisions of Article 2, paragraph (1) or (4) of the Supplementary Provisions, the insurance relation for the business becomes extinct, in addition to being pursuant to Article 5, when the business operator files the request for extinction of the insurance relation, on the day following its approval by the Minister of Health, Labour and Welfare.

②The application set forth in the preceding paragraph may not be filed unless the consent of not less than three-fourth of the workers employed for the business is obtained.

The provisions of Article 16 apply mutatis mutandis to the payment of the increased amount of the labor insurance premiums accompanying the change in the case where the business set forth in Article 12, paragraph (1), item (ii) or (iii) comes to fall under the category of the business set forth in item (i) of the same paragraph and thereby the general insurance premium rate pertaining to the business is changed, and the requirements specified by Order of the Ministry of Health, Labour and Welfare are met.

The business operator may not give any disadvantageous treatment such as dismissal of employment to a worker on the basis of the fact that the worker desires the establishment of insurance relation prescribed in Article 2, paragraph (1) of the Supplementary Provisions.

①If an employer violates the provisions of Article 2, paragraph (3) of the Supplementary Provisions or the preceding Article, the employer is punished by imprisonment for not more than six months or a fine of not more than 300,000 yen.

②When the representative of a corporation, or the agent, employee or other staff members of a corporation or individual have committed a violation set forth in the preceding paragraph 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 same paragraph.

Until otherwise provided for by law, with regard to the change to the amount of stamp insurance premiums pursuant to the provisions of Article 22, paragraph (4), the provisions of the same paragraph remain applicable by the deemed replacement of the term "of Article 49, paragraph (1) of the Employment Insurance Act" with "of Article 11, paragraphs (3) and (4) of the Supplementary Provisions of the Act for Partial Amendment of the Employment Insurance Act, etc. (Act No. 57 of 1994)", the term "of the same paragraph" with "by Article 49, paragraph (2) of the Employment Insurance Act", and the term "in the same paragraph" with "in the same paragraph and in Article 11, paragraphs (3) and (4) of the Supplementary Provisions of the Act for Partial Amendment of the Employment Insurance Act, etc."

In the application of Article 12, paragraph (5) to a fiscal year to which Article 13, paragraph (1) of the Supplementary Provisions of the Employment Insurance Act applies, the phrase "(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" in that paragraph is deemed to be replaced with "(excluding the amount to be borne by the national treasury pursuant to paragraph (1), items (iv) to (vi) of that Article), the amount to be borne by the national treasury pursuant to Article 67 of that Act, the amount to be borne by the national treasury pursuant to Article 13, paragraph (1) of the Supplementary Provisions of that Act and the amount to be borne by the national treasury pursuant to Article 66, paragraph (5) of that Act as applied with the replacement of terms pursuant to paragraph (2) of that Article of the Supplementary Provisions (excluding the portion pertaining to the expenses required for the execution of the affairs of the employment insurance services under that Act)".

In the application of the preceding Article to each fiscal year from fiscal year 2024 to fiscal year 2026, the phrase "Article 13, paragraph (1) of the Supplementary Provisions of that Act" in that Article is deemed to be replaced with "Article 13, paragraph (1) of the Supplementary Provisions of that Act (excluding the amount to be borne by the national treasury pertaining to the family care leave benefits), Article 14, paragraph (1) of the Supplementary Provisions of that Act".

The rate of 14.6% per annum and the rate of 7.3% per annum of the arrears prescribed in Article 28, paragraph (1) are, for the time being, notwithstanding the provisions of that paragraph, in the case where the special base rate for delinquent tax for each year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); the same applies hereinafter in this Article) is less than the rate of 7.3% per annum, during that year, in the case of the rate of 14.6% per annum, the rate obtained by adding the rate of 7.3% per annum to that special base rate for delinquent tax, and in the case of the rate of 7.3% per annum, the rate obtained by adding the rate of 1% per annum to that special base rate for delinquent tax (or the rate of 7.3% per annum, if the rate so added exceeds the rate of 7.3% per annum).