附 則
Supplementary Provisions
This Ministerial Order comes into effect as of January 1, 1986.
この省令は、昭和六十一年一月一日から施行する。
With regard to the payment of the incentive for extension of the mandatory retirement age under Article 104 of the Ordinance for Enforcement of the Employment Insurance Act before amendment, paragraph (2) of the Supplementary Provisions of the Ministerial Order Partially Amending the Ordinance for Enforcement of the Employment Insurance Act (Order of the Ministry of Labour No. 16 of 1979) before amendment, or paragraph (2) of the Supplementary Provisions of the Ministerial Order Partially Amending the Ordinance for Enforcement of the Employment Insurance Act (Order of the Ministry of Labour No. 41 of 1981) before amendment, to an employer of a place of business that raised the mandatory retirement age to 60 or older before the day on which this Ministerial Order comes into effect, the provisions then in force continue to govern until December 31, 1987.
この省令の施行の日前に定年を六十歳以上の年齢に引き上げた事業所の事業主に対する改正前の雇用保険法施行規則第百四条、改正前の雇用保険法施行規則の一部を改正する省令（昭和五十四年労働省令第十六号）附則第二項又は改正前の雇用保険法施行規則の一部を改正する省令（昭和五十六年労働省令第四十一号）附則第二項の規定による定年延長奨励金の支給については、昭和六十二年十二月三十一日までの間は、なお従前の例による。
Where an employer that can receive payment of the grant for securing employment of elderly persons prescribed in Article 105 of the Ordinance for Enforcement of the Employment Insurance Act after amendment can, on the same grounds, receive payment of the incentive for extension of the mandatory retirement age under the preceding paragraph, the grant for securing employment of elderly persons is not to be paid on the basis of those grounds.
略称規定第三条第一項・この規定以降に適用（第百三十条を除く）
適用事業の事業主（第百三十条を除き、以下「事業主」という。）は、別段の定めがある場合のほか、法の規定により行うべき法第四条第一項に規定する被保険者（第百十八条の二第十二項第一号ハ及び附則第十七条の二の七を除き、以下「被保険者」という。）に…
わかりやすく言うと
雇用保険の適用事業、つまり労働者が雇用される事業の事業主のことです。