The starting point of a preservation period of records under Article 109 of the Act shall be as follows:
法第百九条の規定による記録を保存すべき期間の計算についての起算日は次のとおりとする。
Date of the death, retirement or dismissal of a worker for a roster of workers
労働者名簿については、労働者の死亡、退職又は解雇の日
Date when the last entry is made for a wage ledger
賃金台帳については、最後の記入をした日
Date of the retirement or death of a worker for documents concerning the hiring or retirement of a worker
雇入れ又は退職に関する書類については、労働者の退職又は死亡の日
For documents concerning accident compensation, the day on which the accident compensation was completed
災害補償に関する書類については、災害補償を終わつた日
The end date of the employment contract of a worker for important documents concerning wages or labor relationship
賃金その他労働関係に関する重要な書類については、その完結の日
Notwithstanding the provisions of the preceding paragraph, with respect to the calculation of the period for which a wage ledger or important documents concerning wages and other labor relations are to be preserved, in the case where the due date for payment of the wages pertaining to the record is later than the day listed in item (ii) or item (v) of that paragraph, that due date for payment is to be the day from which the period is counted.
The provisions of the preceding paragraph apply mutatis mutandis to the records for each worker concerning the status of the working hours of workers provided in (a) of item (iv) of paragraph (3) of Article 24-2-2, Article 24-2-2-2, (a) of item (iv) of paragraph (3) of Article 24-2-3 and Article 24-2-3-2, the minutes provided in paragraph (2) of Article 24-2-4 (including as applied mutatis mutandis pursuant to Article 34-2-3), the annual paid leave management register, and the records for each covered worker concerning the matters listed in (a) through (f) of item (iv) of paragraph (15) of Article 34-2.
前項の規定は、第二十四条の二の二第三項第四号イ、第二十四条の二の二の二、第二十四条の二の三第三項第四号イ及び第二十四条の二の三の二に規定する労働者の労働時間の状況に関する労働者ごとの記録、第二十四条の二の四第二項（第三十四条の二の三において準用する場合を含む。）に規定する議事録、年次有給休暇管理簿並びに第三十四条の二第十五項第四号イからヘまでに掲げる事項に関する対象労働者ごとの記録について準用する。