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Article 53Refund of Difference

第五十三条(差額の払戻し)

In the cases set forth in the following items, if the total amount of stamp insurance premiums already paid by the stamp insurance premium payment register using the starting ticket at the time the case came to fall under the respective item is less than the total amount equivalent to the amount of stamp insurance premiums that can be displayed by that stamp insurance premium payment register, an employer may submit the starting ticket receipt book to the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register and apply for a refund of an amount equivalent to the difference:

事業主は、次の各号の場合において、当該各号に該当するに至つた際の始動票札を用いて印紙保険料納付計器により既に納付した印紙保険料の額の総額が、当該印紙保険料納付計器により表示することができる印紙保険料の額に相当する金額の総額に満たないときは、納付計器に係る都道府県労働局歳入徴収官に始動票札受領通帳を提出し、その差額に相当する金額の払戻しを申し出ることができる。

When the employer no longer uses all or part of its stamp insurance premium payment registers;

印紙保険料納付計器の全部又は一部を使用しなくなつたとき。

When the employer has changed the total amount equivalent to the amount of stamp insurance premiums that can be displayed by the stamp insurance premium payment register;

印紙保険料納付計器により表示することができる印紙保険料の額に相当する金額の総額を変更したとき。

When the approval for the installation of the stamp insurance premium payment register has been revoked pursuant to the provisions of Article 23, paragraph (4) of the Act.

法第二十三条第四項の規定により印紙保険料納付計器の設置の承認が取り消されたとき。

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