A request under Article 21-2, paragraph (1) of the Act must be made by submitting to the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned a document stating the employer's name or title and address or location, the number and holder of the deposit account or savings account, the type of deposit or savings, and the names of the financial institution and branch to which the payment slips are to be sent.

If the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned has given the approval under Article 21-2, paragraph (1) of the Act, the Revenue Collecting Officer is to send the payment slips necessary for the payment of the labor insurance premiums under that paragraph to the financial institution under that paragraph; provided, however, that this does not apply where electronic or magnetic records (meaning the electronic or magnetic records prescribed in Article 3, item (vii) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002; hereinafter referred to as the "Information and Communications Technology Utilization Act"); the same applies hereinafter) have been sent to that financial institution concerning the matters necessary for the payment of those premiums.

The payment specified by Order of the Ministry of Health, Labour and Welfare under Article 21-2, paragraph (1) of the Act is the payment, made by payment slip, of the labor insurance premiums to be paid pursuant to the provisions of Article 15, paragraph (1) or (2) of the Act, the labor insurance premiums under Article 15, paragraph (1) or (2) of the Act in the case of delayed payment pursuant to the provisions of Article 18 of the Act, and the labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act.

①The date specified by Order of the Ministry of Health, Labour and Welfare under Article 21-2, paragraph (2) of the Act is the first business day after the lapse of two business days from the day on which the payment slip or electronic or magnetic record sent pursuant to the provisions of Article 38-3 reaches the financial institution under Article 21-2, paragraph (1) of the Act (or, where the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned finds that payment cannot be made by that day due to a disaster or other unavoidable reason, the day that the officer approves).

②The business day prescribed in the preceding paragraph means a day other than a holiday of a financial institution.

An insured person who is a day laborer prescribed in Article 43, paragraph (1) of the Employment Insurance Act (Act No. 116 of 1974) (hereinafter referred to as an "insured day worker") must, each time the person is employed by an employer, submit to the employer the insurance record book for insured day workers in the person's possession (hereinafter referred to as the "insurance record book") in order to have employment insurance stamps affixed or payment stamps imprinted by a stamp insurance premium payment register.

①If an employer has employed an insured day worker, the employer must, each time the employer pays wages to that person, except in the case under the provisions of Article 44, affix employment insurance stamps in a number equivalent to the number of days of employment in the corresponding day column of the insurance record book for the day of employment, and cancel them.

②An employer must notify the Chief of the Public Employment Security Office Concerned in advance of the impression of the seal to be used for the cancellation under the preceding paragraph. The same applies when the employer intends to change the seal.

①The employment insurance stamps under Article 23, paragraph (2) of the Act are of three types, Class 1, Class 2 and Class 3, and are to be sold at the offices of Japan Post Co., Ltd. (limited to those that conduct postal business; the same applies hereinafter) that the Minister of Internal Affairs and Communications determines in consultation with the Minister of Health, Labour and Welfare pursuant to the provisions of Article 3, paragraph (1) of the Act on Payment of Government Charges with Stamps (Act No. 142 of 1948).

②An employer must not transfer employment insurance stamps or accept their transfer.

③No person, other than an employer or other person with legitimate authority, may possess employment insurance stamps that have not been cancelled.

①An employer who intends to purchase employment insurance stamps must, in advance, submit a written application stating the following matters to the Chief of the Public Employment Security Office Concerned and receive the issuance of an employment insurance stamp purchase book (Form No. 1).

②An employment insurance stamp purchase book is effective only for the insurance year that includes the day of its issuance.

③An employer who intends to continue purchasing employment insurance stamps after the expiration of the validity period of the employment insurance stamp purchase book prescribed in the preceding paragraph (where the validity period of that employment insurance stamp purchase book has been renewed pursuant to the provisions of this paragraph, the validity period of the renewed employment insurance stamp purchase book) must have the validity period of the employment insurance stamp purchase book renewed.

④An employer who intends to have the validity period of the employment insurance stamp purchase book prescribed in the preceding paragraph renewed must, during the period from one month before the day following the day on which the validity period of that employment insurance stamp purchase book expires until the day on which that period expires, submit to the Chief of the Public Employment Security Office Concerned, together with that employment insurance stamp purchase book, a written application stating the following matters, and receive the issuance of a new employment insurance stamp purchase book.

⑤The employment insurance stamp purchase book issued pursuant to the provisions of the preceding paragraph is effective only for the insurance year that includes the day following the day on which the validity period of the employment insurance stamp purchase book before renewal expires.

⑥If an employer has lost or damaged an employment insurance stamp purchase book, or the employment insurance stamp purchase application form of the employment insurance stamp purchase book (hereinafter referred to as the "purchase application form") has run out, and the employer intends to purchase employment insurance stamps during that insurance year, the employer must so notify the Chief of the Public Employment Security Office Concerned and receive reissuance.

⑦An employer who applies for reissuance under the provisions of the preceding paragraph because an employment insurance stamp purchase book has been damaged or the purchase application form has run out must submit the employment insurance stamp purchase book that has been damaged or whose purchase application form has run out to the Chief of the Public Employment Security Office Concerned.

⑧When the validity period of the employment insurance stamp purchase book in an employer's possession has expired, or when the employer no longer needs to purchase employment insurance stamps due to the discontinuance of the business, etc., the employer must promptly return the employment insurance stamp purchase book in its possession to the Chief of the Public Employment Security Office Concerned.

①An employer who intends to purchase employment insurance stamps must enter on the purchase application form the number of employment insurance stamps to be purchased by type, the date of purchase, the labor insurance number, and the employer's name or title and address or location, and submit it to a business office of Japan Post Co., Ltd. that sells employment insurance stamps.

②In the cases set forth in the following items, an employer may submit the employment insurance stamp purchase book to a business office of Japan Post Co., Ltd. that sells employment insurance stamps and apply for the repurchase of the employment insurance stamps the employer holds; provided, however, that in the case falling under item (iii), the period for the repurchase is six months from the day on which the employment insurance stamps were changed.

③An employer who intends to apply for the repurchase of employment insurance stamps on grounds falling under item (i) or (ii) of the preceding paragraph must, in advance, have the Chief of the Public Employment Security Office Concerned confirm on the employment insurance stamp purchase book that those grounds apply.

If an employer has employed an insured day worker and pays the stamp insurance premiums pursuant to the provisions of Article 23, paragraph (3) of the Act, the employer must, each time the employer pays wages to that person, imprint the payment stamp in the corresponding day column of the insurance record book for the day of employment, a number of times equivalent to the number of days of employment.

①A person who intends to receive the designation under Article 23, paragraph (3) of the Act must submit a written application stating the following matters to the Minister of Health, Labour and Welfare:

②A person who has submitted the written application under the preceding paragraph must present the instrument for which the designation is sought to the Minister of Health, Labour and Welfare.

③The designation under Article 23, paragraph (3) of the Act is to be made by public notice of the name, model, structure and function of the instrument to be designated.

The form of the imprint specified by Order of the Ministry of Health, Labour and Welfare as prescribed in Article 23, paragraph (3) of the Act is as set forth in Appended Table 8.

①An employer who intends to receive the approval for the installation of a stamp insurance premium payment register pursuant to the provisions of Article 23, paragraph (3) of the Act must submit a written application stating the following matters, via the Chief of the Public Employment Security Office having jurisdiction over the location of the workplace where the stamp insurance premium payment register is to be installed, to the Labor Insurance Special Account Revenue Collecting Officer of the Prefectural Labor Bureau having jurisdiction over the location of that workplace (hereinafter referred to as the "Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register"):

②If the written application under the preceding paragraph has been submitted, the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register is to grant the approval, except where the employer referred to in the preceding paragraph is a person for whom two years have not yet elapsed counting from the day following the day on which the approval was revoked pursuant to the provisions of Article 23, paragraph (4) of the Act, or where the approval is otherwise found inappropriate for preserving the premiums.

When the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register revokes the approval under Article 23, paragraph (3) of the Act pursuant to the provisions of paragraph (4) of that Article, the Revenue Collecting Officer is to notify the person whose approval is revoked by a document stating that fact and the reasons for it. In this case, the Revenue Collecting Officer of the Prefectural Labor Bureau is to release the seal under Article 50, paragraph (3) and take any other necessary measures with respect to the stamp insurance premium payment register pertaining to the revocation.