Article 50Payment of Monetary Adjustments for the Employment of Persons with Disabilities
第五十条（障害者雇用調整金の支給）
Pursuant to the provisions of Cabinet Order, each fiscal year (meaning the year commencing on April 1 and ending March 31 of the following year; the same applies hereinafter), if the base amount for adjustment provided for in Article 54, paragraph (2) is multiplied by the aggregate of the numbers of qualifying disabled workers that an employer employs as of the first day of each month that is part of the fiscal year in question (if the employer has started its business operations in the middle of the relevant fiscal year, this is limited to the months in that business year that fall after the month that includes the date on which it started those operations; if the employer has discontinued its business operations in the middle of the relevant fiscal year, this is limited to the months in that business year that fall before the month that includes the date on which it discontinued those operations; the same applies hereinafter) and the product exceeds the amount calculated pursuant to the provisions of paragraph (1) of that Article, JEED pays the employer an amount of money equivalent to what is arrived at when an amount corresponding to the resulting difference is divided by the base amount for adjustment and the quotient (hereinafter referred to in this paragraph as the "excess number") is multiplied by the unit adjustment amount (or, if the excess number exceeds the number provided for by Cabinet Order, the amount arrived at when the number provided for by Cabinet Order is multiplied by the unit adjustment amount, plus the amount arrived at when the number obtained by deducting the number provided for by Cabinet Order from the excess number is multiplied by an amount provided for by Order of the Ministry of Health, Labour and Welfare that is within a range less than the amount provided for by Cabinet Order referred to in the following paragraph), as a monetary adjustment for the employment of persons with disabilities (hereinafter referred to as a "monetary adjustment").
機構は、政令で定めるところにより、各年度（四月一日から翌年三月三十一日までをいう。以下同じ。）ごとに、第五十四条第二項に規定する調整基礎額に当該年度に属する各月（当該年度の中途に事業を開始し、又は廃止した事業主にあつては、当該事業を開始した日の属する月の翌月以後の各月又は当該事業を廃止した日の属する月の前月以前の各月に限る。以下同じ。）ごとの初日におけるその雇用する対象障害者である労働者の数の合計数を乗じて得た額が同条第一項の規定により算定した額を超える事業主に対して、その差額に相当する額を当該調整基礎額で除して得た数（以下この項において「超過数」という。）を単位調整額に乗じて得た額（超過数が政令で定める数を超えるときは、当該政令で定める数を単位調整額に乗じて得た額に、当該超過数から当該政令で定める数を減じた数を次項の政令で定める金額に満たない範囲内において厚生労働省令で定める金額に乗じて得た額を加えた額）に相当する金額を、当該年度分の障害者雇用調整金（以下「調整金」という。）として支給する。
The "unit adjustment amount" referred to in the preceding paragraph is the amount provided for by Cabinet Order based on the average of the amounts, per month, of the special expenses provided for in Article 54, paragraph (2) that it is considered would ordinarily be additionally necessary for each of the relevant qualifying disabled persons if the employer were newly employing qualifying disabled persons in excess of the number arrived at when the number of workers they employ is multiplied by the benchmark proportion of disabled workers provided for in Article 54, paragraph (3).
The provisions of Article 43, paragraph (8) apply mutatis mutandis to the calculation of the number of workers employed referred to in the preceding paragraph.
The provisions of Article 45-2, paragraphs (4) through (6) apply mutatis mutandis to the calculation of the number of qualifying disabled workers referred to in paragraph (1), and the provisions of Article 48, paragraph (8) apply mutatis mutandis to the application of the provisions of paragraph (1) to a parent employer, related parent employer, or specified cooperative or association.
To apply the provisions of paragraph (1) to a parent employer, related parent employer, or specified cooperative or association, JEED may pay a monetary adjustment to the parent employer, the subsidiary or related company, the related parent employer or related subsidiaries, or the specified cooperative or association or the specified employer, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare.
Beyond what is provided for in paragraph (2) through the preceding paragraph, Cabinet Order prescribes special rules for the calculation of the amount of a monetary adjustment when there has been a merger involving an employer that is a corporation or when there has been an inheritance (including a comprehensive testamentary gift; the same applies in Article 68) involving an employer who is an individual, and provides for other necessary particulars concerning monetary adjustments.
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