For the business under item (i) of the preceding Article, the amount obtained by multiplying the contract amount by the rate listed in Appended Table 2, according to the type of business, is the total amount of wages.
In the cases falling under each of the following items, the contract amount under the preceding paragraph is the amount calculated as prescribed in the respective items:
次の各号に該当する場合には、前項の請負金額は、当該各号に定めるところにより計算した額とする。
if the employer is supplied by the orderer or another person with articles to be used in the business, or is lent machinery, equipment, etc., an amount equivalent to the value of the articles supplied (excluding the amount equivalent to consumption tax, etc.) or an amount equivalent to the rental value of the machinery, equipment, etc. (excluding the amount equivalent to consumption tax, etc.) is added to the amount of the contract price (excluding the amount equivalent to consumption tax, etc.); provided, however, that this does not apply if the employer of a business falling under a type of business specified by the Minister of Health, Labour and Welfare is supplied by the orderer or another person with articles to be used in the business, being articles that the Minister of Health, Labour and Welfare specifies for each type of business;
if the amount of the contract price for a business falling under a type of business specified by the Minister of Health, Labour and Welfare pursuant to the proviso to the preceding item includes the value of articles to be used in the business, being articles that the Minister of Health, Labour and Welfare has specified for each type of business pursuant to the proviso to that item, an amount equivalent to the value of those articles (excluding the amount equivalent to consumption tax, etc.) is deducted from the amount of the contract price (excluding the amount equivalent to consumption tax, etc.).
Read this with the articles around it
amount equivalent to consumption tax, etc.machine translation
「消費税等相当額」
The amount equivalent to the consumption tax (消費税) and local consumption tax (地方消費税) included in a contract amount (請負金額), which is left out of the contract amount of a construction business (建設の事業).
Short name set inArticle 4, paragraph (1), item (vi)
type of businessmachine translation
「事業の種類」
A type of business as listed in Appended Table 1 (別表第一), the table that sets the industrial accident insurance rate (労災保険率) for each type.
Defined inArticle 6, paragraph (2), item (ii)