Supplementary Provisions, Article 53-2Transitional Measures Concerning Labor Insurance Premiums
第五十三条の二（労働保険料に関する経過措置）
If, during the period up to the day before the day on which 50 days elapse from the first day of the insurance year beginning on April 1, 2007, the Minister of Health, Labour and Welfare changes the employment insurance rate, pursuant to the provisions of Article 12, paragraph (5) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended by Article 7 (hereinafter referred to as the "new Labor Insurance Premium Collection Act" in this Article through Article 53-4 of the Supplementary Provisions), within the range from 15.5/1,000 to 17.5/1,000 (from 17.5/1,000 to 19.5/1,000 for the businesses prescribed in the proviso to paragraph (4) of that Article (excluding the businesses set forth in item (iii) of that paragraph), and from 18.5/1,000 to 20.5/1,000 for the businesses set forth in that item), the Minister may apply that change to the labor insurance premiums for the period on or after April 1, 2007. In this case, if the employment insurance rate has been changed pursuant to the provisions of paragraph (8) of that Article, the phrase "from 15.5/1,000 to 17.5/1,000" in the preceding sentence is deemed to be replaced with "from 15/1,000 to 17/1,000", the phrase "from 17.5/1,000 to 19.5/1,000" with "from 17/1,000 to 19/1,000", and the phrase "from 18.5/1,000 to 20.5/1,000" with "from 18/1,000 to 20/1,000".
厚生労働大臣は、平成十九年四月一日から始まる保険年度の初日から五十日を経過する日の前日までの間に、第七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（以下この条から附則第五十三条の四までにおいて「新徴収法」という。）第十二条第五項の規定に基づき、雇用保険率を千分の十五・五から千分の十七・五まで（同条第四項ただし書に規定する事業（同項第三号に掲げる事業を除く。）については千分の十七・五から千分の十九・五まで、同号に掲げる事業については千分の十八・五から千分の二十・五まで）の範囲内において変更したときは、当該変更を平成十九年四月一日以後の期間に係る労働保険料について適用するものとすることができる。この場合において、同条第八項の規定により雇用保険率が変更されているときは、前段中「千分の十五・五から千分の十七・五まで」とあるのは「千分の十五から千分の十七まで」と、「千分の十七・五から千分の十九・五まで」とあるのは「千分の十七から千分の十九まで」と、「千分の十八・五から千分の二十・五まで」とあるのは「千分の十八から千分の二十まで」とする。
If the employment insurance rate has been changed as referred to in the preceding paragraph, with regard to the application of the provisions of Article 15 of the new Labor Insurance Premium Collection Act to an employer who is to pay labor insurance premiums pursuant to the provisions of paragraph (1) or (2) of that Article in the insurance year beginning on April 1, 2007 (excluding an employer for whom grounds for paying labor insurance premiums pursuant to the provisions of Article 15, paragraph (1) or (2) of the new Labor Insurance Premium Collection Act arose on or after the day on which the employment insurance rate was changed as referred to in the preceding paragraph (hereinafter referred to as the "date of change" in this Article through Article 53-4 of the Supplementary Provisions)), the phrase "for each insurance year, the following" in paragraph (1) of that Article is deemed to be replaced with "the following", the phrase "the first day of that insurance year" with "the first day of the insurance year beginning on April 1, 2007", the phrase "midway through an insurance year" with "midway through that insurance year", the phrase "within 50 days" with "within the number of days obtained by adding to 50 days the number of days from the first day of that insurance year to the day before the date of change prescribed in Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of change" in this Article)", and the phrase "in that insurance year" with "in the insurance year beginning on April 1, 2007", and the phrase "within 20 days" in paragraph (2) of that Article with "within the number of days obtained by adding to 20 days the number of days from the first day of the insurance year beginning on April 1, 2007 to the day before the date of change".
前項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において新徴収法第十五条第一項又は第二項の規定により労働保険料を納付すべき事業主（前項の雇用保険率の変更があった日（以下この条から附則第五十三条の四までにおいて「変更日」という。）以後に新徴収法第十五条第一項又は第二項の規定により労働保険料を納付すべき事由が生じた事業主を除く。）に係る同条の規定の適用については、同条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「その保険年度の初日」とあるのは「平成十九年四月一日から始まる保険年度の初日」と、「保険年度の中途」とあるのは「その保険年度の中途」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に」とあるのは「平成十九年四月一日から始まる保険年度に」と、同条第二項中「二十日以内」とあるのは「二十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」とする。
If the employment insurance rate has been changed as referred to in paragraph (1), with regard to the application of the provisions of Article 19 of the new Labor Insurance Premium Collection Act to an employer who is to submit a return pursuant to the provisions of paragraph (1) or (2) of that Article in the insurance year beginning on April 1, 2007 (excluding an employer for whom grounds for submitting a return pursuant to the provisions of paragraph (1) or (2) of that Article arose on or after the date of change) and to an employer who is to pay labor insurance premiums pursuant to the provisions of paragraph (3) of that Article (excluding an employer for whom grounds for paying labor insurance premiums pursuant to the provisions of that paragraph arose on or after the date of change), the phrase "for each insurance year, the following" in paragraph (1) of that Article is deemed to be replaced with "the following", the phrase "the following insurance year" with "the insurance year following the insurance year beginning on April 1, 2006", the phrase "midway through an insurance year" with "midway through that insurance year", the phrase "within 50 days" with "within the number of days obtained by adding to 50 days the number of days from the first day of that insurance year to the day before the date of change prescribed in Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of change" in this Article)", the phrase "employed in that insurance year" with "employed in the insurance year beginning on April 1, 2006", the phrase "those that were extinguished" with "those for which the relationship between the insured business and the insurance was extinguished midway through the insurance year beginning on April 1, 2007", the phrase "in that insurance year" with "in the insurance year in which that relationship between the insured business and the insurance was established or extinguished", the phrase "general insurance premiums and that insurance year" with "general insurance premiums and the insurance year beginning on April 1, 2006", the phrase "and that insurance year" with "and the insurance year beginning on April 1, 2006", and the phrase ", in that insurance year" with ", in the insurance year beginning on April 1, 2006"; the phrase "within 50 days" in paragraph (2) of that Article with "within the number of days obtained by adding to 50 days the number of days from the first day of that insurance year to the day before the date of change"; and the phrase "the following insurance year" in paragraph (3) of that Article with "the insurance year following the insurance year beginning on April 1, 2006", and the phrase "within 50 days" with "within the number of days obtained by adding to 50 days the number of days from the first day of the insurance year beginning on April 1, 2007 to the day before the date of change".
第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事業主（変更日以後に同条第一項又は第二項の規定により申告書を提出すべき事由が生じた事業主を除く。）及び同条第三項の規定により労働保険料を納付すべき事業主（変更日以後に同項の規定により労働保険料を納付すべき事由が生じた事業主を除く。）に係る同条の規定の適用については、同条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「次の保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度」と、「保険年度の中途」とあるのは「その保険年度の中途」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に使用した」とあるのは「平成十八年四月一日から始まる保険年度に使用した」と、「消滅したもの」とあるのは「平成十九年四月一日から始まる保険年度の中途に保険関係が消滅したもの」と、「その保険年度において」とあるのは「当該保険関係が成立し、又は消滅した保険年度において」と、「一般保険料及びその保険年度」とあるのは「一般保険料及び平成十八年四月一日から始まる保険年度」と、「並びにその保険年度」とあるのは「並びに平成十八年四月一日から始まる保険年度」と、「、その保険年度における」とあるのは「、平成十八年四月一日から始まる保険年度における」と、同条第二項中「五十日以内」とあるのは「五十日にその保険年度の初日から変更日の前日までの日数を加えた日数以内」と、同条第三項中「次の保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度」と、「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」とする。