①Items to be entered into a roster of workers (Form No. 19) under paragraph (1) of Article 107 of the Act shall be those listed as follows in addition to those provided by the same paragraph of the same Article:

②A workplace which regularly employs less than 30 workers shall not be required to enter items listed in item (iii) of the preceding paragraph into the roster.

①An employer shall enter the following items into the wage ledger for each worker under the provisions of Article 108 of the Act:

②When the rules of employment of the relevant workplace set forth prescribed working hours and days off different from those prescribed under the provisions of the Act, numbers of working hours under item (vi) of the preceding paragraph may be replaced by numbers of working hours calculated according to such rules of employment.

③When wage categories under item (vii) of paragraph (1) include wages paid in some form other than currency, the total appraised value of such wages must be stated.

④With regard to workers hired on a daily basis (except those who continue to be employed for a period exceeding one month), item (iii) of paragraph (1) shall not be required to be stated.

⑤With respect to workers falling under any of the items of Article 41 of the Act and workers made to work under the provisions of paragraph (1) of Article 41-2 of the Act, items (v) and (vi) of paragraph (1) are not required to be entered.

A wage ledger pursuant to the provisions of Article 108 of the Act must be prepared for regular workers (including those hired on a daily basis who continue to be employed for a period exceeding one month) according to Form No. 20, and for workers hired on a daily basis according to Form No. 21 (excluding those who continue to be employed for a period exceeding one month).

An employer may prepare the annual paid leave management register, the roster of workers under Article 53 or the wage ledger under Article 55 together.

①The starting point of a preservation period of records under Article 109 of the Act shall be as follows:

②Notwithstanding 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.

③The 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.

①In the case where an employer falls under any of the following items, the employer must report the respective facts to the Director of the Labor Standards Office Concerned without delay, according to Form No. 23-2 for item (i), according to Form No. 22 of the Ordinance on Industrial Safety and Health for item (ii), and by the method provided in paragraph (1) of Article 97 of that Ordinance for item (iii).

②In the case referred to in item (iii) of the preceding paragraph, if the number of days of absence from work is less than four, the employer must, notwithstanding the provisions of that paragraph, report those facts for the periods from January to March, from April to June, from July to September and from October to December to the Director of the Labor Standards Office Concerned by the method provided in paragraph (2) of Article 97 of the Ordinance on Industrial Safety and Health, by the last day of the month following the last month of each of those periods every year.

③An employer who accepts a worker's deposit based on an agreement submitted under the provisions of paragraph (2) of Article 18 of the Act shall report on the condition of the savings management for the twelve month period ending on 31 March each year to the Director of the Labor Standards Office Concerned according to Form No. 24.

When an administrative government agency has an employer or worker submit a report on necessary matters or order them to appear to the premises of the agency pursuant to the provisions of paragraph (1) of Article 104-2 of the Act, this agency shall give notice of the following items:

Applicants shall submit two copies each of written applications for permission, approval, recognition, or designation stipulated by the Act and orders based on the Act.

①The forms (except Form No. 24) of an application of permission, approval, recognition, or designation, a notification, a report, a roster of workers, or a wage ledger prescribed by the Act and orders based on the Act show what should be written as a minimum, and shall not preclude the use of vertical or horizontal writing, or any other format.

②An employer must state its name on the forms and other necessary documents to be used for applications for permission, approval, recognition or designation, notifications or reports prescribed by the Act and orders based thereon, and submit them to the administrative government agency.

③With respect to applications for permission, approval, recognition or designation, notifications or reports made by an employer to the administrative government agency under the provisions of the Act and orders based thereon (hereinafter referred to as "notifications, etc." in this paragraph and the following Article), in the case where the employer makes those notifications, etc. using the electronic data processing system provided in paragraph (1) of Article 6 of the Act on Promotion of Administration Utilizing Information and Communications Technology (Act No. 151 of 2002; referred to as the "Information and Communications Technology Utilization Act" in the following Article) pursuant to the provisions of that paragraph, the employer may, in lieu of stating its name under the provisions of the preceding paragraph, and besides the measures listed in the items of paragraph (1) of Article 6 of the Ordinance for Enforcement of the Act on Promotion of Administration Utilizing Information and Communications Technology with Regard to Laws and Regulations under the Jurisdiction of the Ministry of Health, Labour and Welfare (Order of the Ministry of Health, Labour and Welfare No. 40 of 2003), record the name of the employer in an electronic or magnetic record.

With respect to notifications, etc., in the case where a labor and social security attorney or a labor and social security attorney corporation (hereinafter referred to as a "labor and social security attorney, etc." in this Article) makes the notifications, etc. on behalf of an employer based on the provisions of item (i)-2 of paragraph (1) of Article 2 of the Certified Social Insurance and Labor Consultant Act (Act No. 89 of 1968), using the electronic data processing system provided in paragraph (1) of Article 6 of the Information and Communications Technology Utilization Act pursuant to the provisions of paragraph (1) of Article 57 (limited to the case falling under item (iii) of that paragraph) or paragraph (2) of that Article or paragraph (1) of Article 6 of the Information and Communications Technology Utilization Act, the labor and social security attorney, etc. must transmit, together with those notifications, etc., an electronic or magnetic record capable of certifying that the labor and social security attorney, etc. has concluded a contract to perform the duties of the employer on the employer's behalf.