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Article 53Collection of the Persons with Disabilities Employment Levy and Duty to Pay

第五十三条（障害者雇用納付金の徴収及び納付義務）

JEED collects a persons with disabilities employment levy (hereinafter referred to as "the levy") from employers pursuant to the provisions of this Subsection each fiscal year in order to cover the expenses required to pay the monetary adjustments referred to in Article 49, paragraph (1), item (i) and the subsidies referred to in items (ii) through (vii)-2 of that paragraph, the expenses required for implementing the operations referred to in item (viii) and item (ix) of that paragraph, and the expenses required for handling the affairs related to the operations set forth in each item of that paragraph.

機構は、第四十九条第一項第一号の調整金及び同項第二号から第七号の二までの助成金の支給に要する費用、同項第八号及び第九号の業務の実施に要する費用並びに同項各号に掲げる業務に係る事務の処理に要する費用に充てるため、この款に定めるところにより、事業主から、毎年度、障害者雇用納付金（以下「納付金」という。）を徴収する。

An employer has the duty to pay the levy.

事業主は、納付金を納付する義務を負う。

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Defined terms4

JEED
機構（きこう）
The Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers (独立行政法人高齢・障害・求職者雇用支援機構), an incorporated administrative agency (独立行政法人) to which the Minister of Health, Labour and Welfare is to have all or part of the work of setting up and running the vocational centers for persons with disabilities carried out (Article 19, paragraph (2)).
Article 19, paragraph (2)See it in the glossary
employer
事業主（じぎょうぬし）
From Article 43 on, except in the following chapter and Article 81-2, an employer that regularly employs workers, other than the national government and local governments.
常時雇用する労働者（以下単に「労働者」という。）を雇用する事業主をいい、国及び地方公共団体を除く
Article 43, paragraph (1)See it in the glossary
monetary adjustment
調整金（ちょうせいきん）
The monetary adjustment for the employment of persons with disabilities (障害者雇用調整金) that the Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers (機構) pays under Article 50 for each fiscal year to an employer whose qualifying disabled workers, counted on the first day of each month and multiplied by the base adjustment amount (調整基礎額), come to more than its levy as calculated under Article 54, paragraph (1).
Article 50, paragraph (1)See it in the glossary
levy
納付金（のうふきん）
The levy for the employment of persons with disabilities (障害者雇用納付金) that the Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers (機構) collects from employers each fiscal year, as Subsection 2 of Section 2 of Chapter III provides, to cover the cost of the monetary adjustments, subsidies and other operations of Article 49, paragraph (1).
Article 53, paragraph (1)See it in the glossary

This version

as amended by Act Partially Amending the Act on Comprehensively Advancing Labor Measures, and Stabilizing the Employment of Workers, and Enriching Workers' Vocational Lives, etc. (Act No. 63 of 2025)労働施策の総合的な推進並びに労働者の雇用の安定及び職業生活の充実等に関する法律等の一部を改正する法律

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