Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この法律は、令和七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions in Article 1 amending Article 13, paragraph (1) of the Supplementary Provisions of the Employment Insurance Act, amending paragraph (2) of that Article (limited to the part replacing "through item (v)" with "and item (v)"), deleting Articles 14 and 14-2 of the Supplementary Provisions of that Act, amending Article 14-3, paragraph (1) of the Supplementary Provisions of that Act, amending paragraph (2) of that Article (excluding the part replacing "Article 66, paragraph (6)" with "Article 66, paragraph (5)"), renumbering that Article as Article 14 of the Supplementary Provisions of that Act, deleting Article 14-4 of the Supplementary Provisions of that Act, and amending Article 15 of the Supplementary Provisions of that Act, the provisions in Article 3 amending Article 10 of the Supplementary Provisions of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (limited to the part deleting "(excluding the amount to be borne by the national treasury pertaining to childcare leave-related benefits)"), amending Articles 10-2 and 11 of the Supplementary Provisions of that Act, and deleting Article 11-2 of the Supplementary Provisions of that Act, the provisions of Article 5, and the provisions of Article 6, Article 24, paragraph (1), Article 25, Article 26, paragraph (1), Article 27, paragraph (2), and Article 34 of the Supplementary Provisions: the date of promulgation or April 1, 2024, whichever is later;
第一条中雇用保険法附則第十三条第一項の改正規定、同条第二項の改正規定（「から第五号まで」を「及び第五号」に改める部分に限る。）、同法附則第十四条及び第十四条の二を削る改正規定、同法附則第十四条の三第一項の改正規定、同条第二項の改正規定（「第六十六条第六項」を「第六十六条第五項」に改める部分を除く。）、同条を同法附則第十四条とする改正規定、同法附則第十四条の四を削る改正規定並びに同法附則第十五条の改正規定、第三条中労働保険の保険料の徴収等に関する法律附則第十条の改正規定（「（育児休業給付に係る国庫の負担額を除く。）」を削る部分に限る。）、同法附則第十条の二及び第十一条の改正規定並びに同法附則第十一条の二を削る改正規定並びに第五条並びに附則第六条、第二十四条第一項、第二十五条、第二十六条第一項、第二十七条第二項及び第三十四条の規定 公布の日又は令和六年四月一日のいずれか遅い日
Omitted
略
the provisions of Article 2 (excluding the amending provisions set forth in the following item), the provisions of Article 4, and the provisions in Article 6 amending Article 101, paragraph (2), Article 105, and Article 123-7, paragraph (2) of the Act on Special Accounts, amending Article 20-2, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "paragraph (1), item (iv)" with "paragraph (1), item (v)" and "paragraph (1), items (iii) through (v)" with "paragraph (1), items (iv) through (vi)"), and amending paragraph (2) of that Article (excluding the part replacing "fiscal 2022" with "fiscal 2023", the part replacing "paragraph (6)" with "paragraph (5)", and the part replacing "Article 66, paragraph (6)" with "Article 66, paragraph (5)"), and the provisions of Article 17, paragraph (1), Article 30, Article 32, and Article 33 of the Supplementary Provisions: October 1, 2025;
第二条の規定（次号に掲げる改正規定を除く。）、第四条の規定並びに第六条中特別会計に関する法律第百一条第二項、第百五条及び第百二十三条の七第二項の改正規定、同法附則第二十条の二第一項の改正規定（「第一項第四号」を「第一項第五号」に、「第一項第三号から第五号まで」を「第一項第四号から第六号まで」に改める部分に限る。）並びに同条第二項の改正規定（「令和四年度」を「令和五年度」に改める部分、「第六項を」を「第五項を」に改める部分及び「第六十六条第六項」を「第六十六条第五項」に改める部分を除く。）並びに附則第十七条第一項、第三十条、第三十二条及び第三十三条の規定 令和七年十月一日
Supplementary Provisions, Article 24Transitional Measures Accompanying the Partial Amendment of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance
第二十四条（労働保険の保険料の徴収等に関する法律の一部改正に伴う経過措置）
With regard to the change of the insurance premium rate for appropriation to costs of benefits for unemployment, etc. prescribed in Article 12, paragraph (4), item (i) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended by the provisions of Article 3 (excluding the amending provisions set forth in Article 1, item (i) of the Supplementary Provisions) (hereinafter referred to as the "New Collection Act") in the case where, in fiscal year 2023, the situation comes to fall under the case prescribed in Article 12, paragraph (5) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as applied with terms replaced pursuant to Article 10 of the Supplementary Provisions of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended by the provisions of Article 3 (limited to the amending provisions set forth in Article 1, item (i) of the Supplementary Provisions) (including the case where it is applied with terms replaced pursuant to the provisions of Article 10-2 of the Supplementary Provisions of that Act), the provisions then in force continue to govern.
令和五年度において第三条の規定（附則第一条第一号に掲げる改正規定に限る。）による改正後の労働保険の保険料の徴収等に関する法律附則第十条（同法附則第十条の二の規定により読み替えて適用する場合を含む。）により読み替えて適用される労働保険の保険料の徴収等に関する法律第十二条第五項に規定する場合に該当することとなった場合における第三条の規定（附則第一条第一号に掲げる改正規定を除く。）による改正後の労働保険の保険料の徴収等に関する法律（以下「新徴収法」という。）第十二条第四項第一号に規定する失業等給付費等充当徴収保険率の変更については、なお従前の例による。
The provisions of Article 12, paragraph (4) of the New Collection Act apply to labor insurance premiums (meaning the labor insurance premiums prescribed in Article 10, paragraph (2) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance; the same applies hereinafter in this paragraph) for periods on or after April 1, 2025, and the provisions then in force continue to govern labor insurance premiums for periods before that day.
新徴収法第十二条第四項の規定は、令和七年四月一日以後の期間に係る労働保険料（労働保険の保険料の徴収等に関する法律第十条第二項に規定する労働保険料をいう。以下この項において同じ。）について適用し、同日前の期間に係る労働保険料については、なお従前の例による。
The provisions of Article 12, paragraphs (8) and (9) of the New Collection Act apply to the change of the insurance premium rate for appropriation to childcare leave-related benefit costs prescribed in paragraph (4), item (ii) of that Article in the case where the situation comes to fall under the case prescribed in paragraph (8) of that Article in any fiscal year on or after fiscal year 2023.
新徴収法第十二条第八項及び第九項の規定は、令和五年度以後の年度において同条第八項に規定する場合に該当することとなった場合における同条第四項第二号に規定する育児休業給付費充当徴収保険率の変更について適用する。
With regard to the application, for fiscal year 2023, of the provisions of Article 12, paragraph (8) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended by the provisions of Article 28 of the Supplementary Provisions of the Act Partially Amending the Act on Support for Children and Child-rearing, etc. (Act No. 47 of 2024) (referred to as the "Collection Act as Amended by the Child and Child-rearing Support Act, etc. Partial Amendment Act" in the following paragraph), the phrase "the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in item (i), (a) of that paragraph is deemed to be replaced with "the amount obtained by multiplying the amount of collected general insurance premiums prescribed in Article 12, paragraph (6) before the amendment by the provisions of Article 3 of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 26 of 2024) (excluding the amending provisions set forth in Article 1, item (i) of the Supplementary Provisions of that Act) by the childcare leave-related benefit rate prescribed in that paragraph (hereinafter referred to as the "amount equivalent to the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in this item)", the phrase "of the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" is deemed to be replaced with "of the amount equivalent to the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs", the phrase "childcare leave and other benefits account of the children and child-rearing support special account" is deemed to be replaced with "employment account under the labor insurance special account", and the phrase "amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in (b) of that item is deemed to be replaced with "amount equivalent to the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs".
令和五年度についての子ども・子育て支援法等の一部を改正する法律（令和六年法律第四十七号）附則第二十八条の規定による改正後の労働保険の保険料の徴収等に関する法律（次項において「子ども・子育て支援法等一部改正法による改正後の徴収法」という。）第十二条第八項の規定の適用については、同項第一号イ中「育児休業給付費充当徴収保険料額に」とあるのは「雇用保険法等の一部を改正する法律（令和六年法律第二十六号）第三条の規定（同法附則第一条第一号に掲げる改正規定を除く。）による改正前の第十二条第六項に規定する一般保険料徴収額に同項に規定する育児休業給付率を乗じて得た額（以下この号において「育児休業給付費充当徴収保険料額相当額」という。）に」と、「育児休業給付費充当徴収保険料額の」とあるのは「育児休業給付費充当徴収保険料額相当額の」と、「子ども・子育て支援特別会計の育児休業等給付勘定」とあるのは「労働保険特別会計の雇用勘定」と、同号ロ中「育児休業給付費充当徴収保険料額」とあるのは「育児休業給付費充当徴収保険料額相当額」とする。
With regard to the application, for fiscal year 2024, of the provisions of Article 12, paragraph (8) of the Collection Act as Amended by the Child and Child-rearing Support Act, etc. Partial Amendment Act, the phrase "the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in item (i), (a) of that paragraph is deemed to be replaced with "the amount obtained by multiplying the amount of collected general insurance premiums prescribed in Article 12, paragraph (6) before the amendment by the provisions of Article 3 of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 26 of 2024) (excluding the amending provisions set forth in Article 1, item (i) of the Supplementary Provisions of that Act) by the childcare leave-related benefit rate prescribed in that paragraph (hereinafter referred to as the "amount equivalent to the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in this item)", the phrase "childcare leave and other benefits account of the children and child-rearing support special account" is deemed to be replaced with "employment account under the labor insurance special account", and the phrase "the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in (b) of that item is deemed to be replaced with "the amount equivalent to the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs".
令和六年度についての子ども・子育て支援法等一部改正法による改正後の徴収法第十二条第八項の規定の適用については、同項第一号イ中「育児休業給付費充当徴収保険料額に」とあるのは「雇用保険法等の一部を改正する法律（令和六年法律第二十六号）第三条の規定（同法附則第一条第一号に掲げる改正規定を除く。）による改正前の第十二条第六項に規定する一般保険料徴収額に同項に規定する育児休業給付率を乗じて得た額（以下この号において「育児休業給付費充当徴収保険料額相当額」という。）に」と、「子ども・子育て支援特別会計の育児休業等給付勘定」とあるのは「労働保険特別会計の雇用勘定」と、同号ロ中「育児休業給付費充当徴収保険料額に」とあるのは「育児休業給付費充当徴収保険料額相当額に」とする。
Supplementary Provisions, Article 25Preparatory Acts Accompanying the Partial Amendment of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance
第二十五条（労働保険の保険料の徴収等に関する法律の一部改正に伴う準備行為）
With regard to the change, pursuant to the provisions of Article 12, paragraph (8) of the New Collection Act, of the insurance premium rate for appropriation to childcare leave-related benefit costs prescribed in paragraph (4), item (ii) of that Article, the Minister of Health, Labour and Welfare may hear the opinions of the Labor Policy Council even before the effective date, in the same manner as under the provisions of paragraph (8) of that Article.
新徴収法第十二条第八項の規定による同条第四項第二号に規定する育児休業給付費充当徴収保険率の変更については、厚生労働大臣は、施行日前においても、同条第八項の規定の例により、労働政策審議会の意見を聴くことができる。
Supplementary Provisions, Article 27Review
第二十七条（検討）
The Government, with a target of five years after this Act comes into effect, is to take into account the state of enforcement of each of the Acts as amended by this Act, and, when it finds this necessary, review the provisions of each of the Acts as amended by this Act and take the necessary measures based on the results of that review.
政府は、この法律の施行後五年を目途として、この法律による改正後のそれぞれの法律の施行の状況を勘案し、必要があると認めるときは、この法律による改正後のそれぞれの法律の規定について検討を加え、その結果に基づいて必要な措置を講ずるものとする。
The Government is to continuously examine the financial status of the childcare leave-related benefits, and, in the case where that status is remaining stable, conduct a review of the national treasury's burden of the childcare leave-related benefits as amended by this Act and other matters, based on the financial status of the childcare leave-related benefits, the financial status of the State, and other factors, and, when it finds this necessary, take the required measures based on the results of that review.
政府は、育児休業給付の財政状況について不断の検証を行い、その状況が安定的に推移している場合においては、育児休業給付の財政状況、国の財政状況等を踏まえ、この法律による改正後の育児休業給付の国庫負担その他の事項に関する検討を行い、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。
Supplementary Provisions, Article 34Delegation to Cabinet Order
第三十四条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。