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Article 68Delegation to Cabinet Order

第六十八条(政令への委任)

Beyond what is provided for in this Subsection, Cabinet Order prescribes special rules for calculating the amount of the levy in the case of a merger involving an employer that is a corporation or inheritance involving an employer who is an individual, and provides for other necessary particulars concerning the levy and other amounts to be collected provided for in this Subsection.

この款に定めるもののほか、法人である事業主が合併した場合又は個人である事業主について相続があつた場合における納付金の額の算定の特例その他この款に定める納付金その他の徴収金に関し必要な事項は、政令で定める。

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