Article 68Maintenance of Accounting Books

一A roster of employers that have entrusted the processing of labor insurance administrative affairs, etc., stating the following matters for each employer that has entrusted the processing of labor insurance administrative affairs:

イWhether the employer's business falls under an entrusted business with fewer than five workers (meaning an entrusted business with fewer than five workers prescribed in Article 2, paragraph (1), item (vi) of the Ministerial Order on Incentive Payments to Labor Insurance Administrative Affairs Associations (Order of the Ministry of Labour No. 23 of 1973); the same applies in item (ii), (a) and item (iii), (a)), an entrusted business with five to fifteen workers (meaning an entrusted business with five to fifteen workers prescribed in item (vii) of that paragraph; the same applies in item (ii), (a) and item (iii), (a)), or any other business;

ロWhether the employer is an employer that is a member of an employers' association, an employer that is a member of an organization constituting a federation thereof, or any other employer;

ハThe labor insurance number of the employer's business, whether the provisions of Article 12, paragraph (3) of the Act apply, the insurance relation that has been established, the name of the business, the place where the business is conducted, and the type of business;

ニThe date on which the processing of labor insurance administrative affairs was entrusted by, or the entrustment was terminated by, the employer;

ホMatters concerning the insured persons of Class I special enrollment, insured persons of Class II special enrollment, and insured persons of Class III special enrollment employed in that business;

ヘFor a business for which an insurance relation pertaining to employment insurance has been established, the employment insurance applicable establishment number;

二A book of collection and payment of labor insurance premiums, etc., stating the following matters for each employer that has entrusted the processing of labor insurance administrative affairs:

イWhether the employer's business falls under an entrusted business with fewer than five workers, an entrusted business with five to fifteen workers, or any other business;

ロThe labor insurance number, name of the business, place where the business is conducted, type of business, and established insurance relation of the employer's business;

ハThe date on which the processing of labor insurance administrative affairs was entrusted by the employer;

ニThe amount of the labor insurance premiums to be paid by the employer, the due date for payment, the amount that the labor insurance administrative affairs association received from the employer and, of that amount, the amount paid to the government, and matters concerning the demand for payment of those labor insurance premiums;

ホThe amount of labor insurance premiums refunded to the employer and the date of refund;

ヘMatters concerning the insured persons of Class I special enrollment, insured persons of Class II special enrollment, and insured persons of Class III special enrollment employed in that business;

三For a business for which an insurance relation pertaining to employment insurance has been established, a register for the processing of notification affairs relating to insured persons of employment insurance, etc., stating the following matters for each employer that has entrusted the processing of labor insurance administrative affairs:

イWhether the employer's business falls under an entrusted business with fewer than five workers, an entrusted business with five to fifteen workers, or any other business;

ロThe employment insurance applicable establishment number, name of the business, and place where the business is conducted of the employer's business;

ハThe date on which the processing of labor insurance administrative affairs was entrusted by the employer;

ニThe names of the insured persons prescribed in Article 4, paragraph (1) of the Employment Insurance Act that the employer employs, the insured person numbers on the employment insurance insured person certificates under Article 10, paragraph (1) of the Ordinance for Enforcement of the Employment Insurance Act relating to those insured persons, and matters concerning the acquisition and loss of qualification of those insured persons.