Supplementary Provisions

①This Ministerial Order comes into effect as of April 1, 2009; provided, however, that the provisions of Article 2 come into effect as of January 1, 2010.

②The industrial accident insurance rates under Appended Table 1 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended by Article 1 (hereinafter referred to as the "New Rules") apply to the industrial accident insurance rates forming the basis of the general insurance premium rate (excluding the general insurance premium rate for the business prescribed in the following paragraph; the same applies hereinafter in this paragraph) to be multiplied by the total wages for all workers employed on or after April 1, 2009 and to the industrial accident insurance rates forming the basis of the Class I special enrollment insurance premium rate (excluding the Class I special enrollment insurance premium rate for the business prescribed in the following paragraph; the same applies hereinafter in this paragraph) to be multiplied by the total amount of the amounts prescribed in Article 21, paragraph (1) of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (hereinafter referred to as the "Rules") for periods on or after that date, and the provisions then in force continue to govern the industrial accident insurance rates forming the basis of the general insurance premium rate to be multiplied by the total wages for all workers employed before that date and the industrial accident insurance rates forming the basis of the Class I special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in Article 21, paragraph (1) of the Rules for periods before that date.

③Notwithstanding Appended Table 1 of the New Rules, the provisions then in force continue to govern the industrial accident insurance rate (including where it forms the basis of the Class I special enrollment insurance premium rate) pertaining to a business for which the insurance relation pertaining to industrial accident compensation insurance has been established before April 1, 2009 and the period of which is scheduled.

④Notwithstanding Appended Table 2 of the New Rules, the provisions then in force continue to govern the rate to be multiplied by the contract amount prescribed in Article 13, paragraph (1) of the Rules for the business prescribed in the preceding paragraph.

⑤For a construction business by contract (limited to a paving work business, a new railway or tramway construction business, an equipment installation work business for existing buildings, or a business of assembling or installing machinery and equipment (others), for which total wages are calculated pursuant to Article 13 of the Rules) among the businesses actually deemed to be one business under Article 7 of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (hereinafter in this paragraph referred to as the "Labor Insurance Premium Collection Act") as of April 1, 2009, for which the prospective amount of total wages for all workers employed in fiscal year 2009 is 50/100 or more and 200/100 or less of the total wages for all workers employed in fiscal year 2008, the rate to be multiplied by the contract amount for that business in calculating the total wages for all workers employed in fiscal year 2008 for that business, which is used in calculating the amount of the estimated insurance premium pertaining to the general insurance premium for fiscal year 2009 under Article 15, paragraph (1) of the Labor Insurance Premium Collection Act, is the rate listed in Appended Table 2 of the New Rules, notwithstanding Appended Table 2 of the Rules prior to the amendment by Article 1.

⑥The Class II special enrollment insurance premium rate under Appended Table 5 of the New Rules applies as the Class II special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in Article 22 of the Rules for periods on or after April 1, 2009, and the provisions then in force continue to govern the Class II special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in that Article for periods before that date.

⑦The Class III special enrollment insurance premium rate under Article 23-3 of the New Rules applies as the Class III special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in Article 23-2 of the Rules for periods on or after April 1, 2009, and the provisions then in force continue to govern the Class III special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in that Article for periods before that date.