In the event that an employer (excluding the national government and local governments; the same applies hereinafter) manages the savings of workers entrusted to the employer, if the management of savings covers the acceptance of deposits from the workers, the employer must, with regard to the amount of deposit accepted (meaning the amount of deposits accepted by such employer; hereinafter the same applies in this Article) as of March 31 of each year, take measures for preserving savings for one year as of this day (meaning measures specified by Order of the Ministry of Health, Labour and Welfare to secure a refund of the amount of deposit accepted from each of the workers as of that day, such as the concluding of a contract under which a financial institution, such as a bank, guarantees the obligation to refund that amount of accepted deposits), except in cases specified by Order of the Ministry of Health, Labour and Welfare.
事業主（国及び地方公共団体を除く。以下同じ。）は、労働者の貯蓄金をその委託を受けて管理する場合において、貯蓄金の管理が労働者の預金の受入れであるときは、厚生労働省令で定める場合を除き、毎年三月三十一日における受入預金額（当該事業主が受け入れている預金の額をいう。以下この条において同じ。）について、同日後一年間を通ずる貯蓄金の保全措置（労働者ごとの同日における受入預金額につき、その払戻しに係る債務を銀行その他の金融機関において保証することを約する契約の締結その他の当該受入預金額の払戻しの確保に関する措置で厚生労働省令で定めるものをいう。）を講じなければならない。