①In order to assist in ensuring job opportunities for home-based workers with disabilities, the Minister of Health, Labour and Welfare may carry out operations to pay employers that fall under the provisions of the following paragraph the special monetary adjustment for home-based workers with disabilities that is referred to in that paragraph.

②If an employer that has entered into a written home-based work agreement with a home-based worker with a disability (home-based work support organizations provided for in paragraph (1) of the following Article are excluded; hereinafter the same applies in this Section) and has paid the worker consideration for work under that agreement, the Minister of Health, Labour and Welfare pays the employer an amount equivalent to that arrived at when the total amount of consideration for that work that the employer has paid in that fiscal year (hereinafter referred to as the "amount subject to adjustment") is divided by the reference amount (rounded down to the nearest whole number, if applicable) and the adjustment amount is multiplied by the quotient, as that fiscal year's special monetary adjustment for home-based workers with disabilities pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare; provided, however, that this may not exceed the amount arrived at when the home-based work unit adjustment amount is multiplied by the aggregate of the numbers of qualifying disabled workers the employer employs as of the first day of each month in the relevant fiscal year.

③In this Section, Chapter 4, Chapter 5, and Article 4 of the Supplementary Provisions, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

④Notwithstanding the provisions of Article 55, paragraph (1), in a case as referred to in the same paragraph of that Article, if an employer has paid a home-based worker with a disability consideration for work under a home-based work agreement during the relevant fiscal year, and if the amount of the special monetary adjustment for home-based workers with disabilities that is calculated pursuant to the provisions of paragraph (2) does not reach the calculated levy amount, the amount of the levy that employer is required to pay is the amount equivalent to the difference between them. In such a case, the special monetary adjustment for home-based workers with disabilities is not paid to the employer notwithstanding the provisions of paragraph (2).

⑤Notwithstanding the provisions of paragraph (2), in a case as referred to in Article 55, paragraph (1), if the employer has paid a home-based worker with a disability consideration for work under a home-based work agreement during the relevant fiscal year, and if the amount of the special monetary adjustment for home-based workers with disabilities calculated pursuant to the provisions of paragraph (2) is at least the calculated levy amount, the amount equivalent to the difference between these is paid to the employer as a special monetary adjustment for home-based workers with disabilities for the relevant fiscal year. Notwithstanding the provisions of paragraph (1) of that Article, no levy is collected from the employer in such a case.

⑥The Minister of Health, Labour and Welfare is to have JEED carry out all or part of the operations provided for in paragraph (1).

⑦On finding it to be necessary to do so in connection with the operations provided for in paragraph (1), JEED may request an employer or home-based worker with a disability to report the necessary particulars.

⑧To apply the provisions of Article 53 to a case as referred to in paragraph (6), "and the operations set forth in each item of that paragraph" in paragraph (1) of that Article is deemed to read ", expenses required for the payment of the special monetary adjustment for home-based workers with disabilities referred to in Article 74-2, paragraph (1), the operations set forth in each item of Article 49, paragraph (1), and the operations provided for in Article 74-2, paragraph (1)".

⑨To apply the provisions of paragraph (2), paragraph (4), paragraph (5), and Article 56, paragraph (1) and paragraph (4) to a parent employer, related parent employer, or specified cooperative or association, as concerns amounts paid to home-based workers with disabilities as consideration for work under home-based work agreements, the amounts paid by subsidiaries and related companies are deemed to be amounts paid solely by the related parent employer; amounts paid by related subsidiaries are deemed to be amounts paid solely by the related parent employer; and amounts paid by specified employers are deemed to be amounts paid solely by the specified cooperative or association.

⑩The 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 (2), and the provisions of Article 50, paragraph (5) and paragraph (6) apply mutatis mutandis to the special monetary adjustment for home-based workers with disabilities referred to in paragraph (1).

⑪In calculating the number of qualifying disabled workers referred to in paragraph (2), notwithstanding the provisions of Article 45-2, paragraphs (4) and (6) as applied mutatis mutandis pursuant to the preceding paragraph, each specified part-time worker who is a person with a severe physical disability, a person with a severe intellectual disability, or a person with a mental disability is deemed to constitute the number of qualifying disabled workers provided for by Order of the Ministry of Health, Labour and Welfare, to the extent that this does not reach the number provided for by Order of the Ministry of Health, Labour and Welfare referred to in Article 43, paragraph (5).