Supplementary Provisions

①This Ministerial Order comes into effect as of April 1, 2014.

②With respect to the calculation of the total wages used in calculating the amount of final insurance premiums pertaining to the general insurance premium for fiscal year 2013 for a construction business by contract (limited to those for which the total wages are calculated pursuant to Article 13 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (referred to as the "Rules" in paragraph (4))) that is, at the time this Ministerial Order comes into effect, deemed to be a single business under Article 7 of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (referred to as the "Act" in paragraph (4)), the provisions then in force continue to govern.

③With respect to the calculation of the total wages used in calculating the amount of the estimated insurance premium pertaining to the general insurance premium for fiscal year 2014 for the business prescribed in the preceding paragraph for which the prospective amount of total wages for all workers employed in fiscal year 2014 is 50/100 or more and 200/100 or less of the total wages for all workers employed in fiscal year 2013, the provisions then in force continue to govern.

④For a construction business by contract (limited to a business for which total wages are calculated pursuant to Article 13 of the Rules and excluding a business deemed to be one business under Article 7 of the Act; the same applies in the following paragraph) for which the insurance relation pertaining to industrial accident compensation insurance has become extinct on or before the date of enforcement of this Ministerial Order, the provisions then in force continue to govern the calculation of the total wages used in calculating the amount of final insurance premiums pertaining to the general insurance premium.

⑤With respect to the calculation of the total wages used in calculating the amount of final insurance premiums pertaining to the general insurance premium for a construction business by contract for which the insurance relation pertaining to industrial accident compensation insurance has been established at the time this Ministerial Order comes into effect, in the case where the contract amount for such a business whose insurance relation was established before October 1, 2013 (referred to as a "specified construction business" in the following paragraph) is increased on or after that day, the phrase "'the amount obtained by multiplying the contract amount by 105/108 (where that amount includes a fraction of less than one yen, the fraction is rounded down)'" in Article 1-2 of the Supplementary Provisions of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance after amendment by this Ministerial Order is deemed to be replaced with "'the amount obtained by subtracting, from the contract amount, the amount obtained by multiplying the amount increased on or after October 1, 2013 by 3/108 (where that amount includes a fraction of less than one yen, the fraction is rounded up to one yen)'".

⑥With respect to the calculation of the total wages used in calculating the amount of final insurance premiums pertaining to the general insurance premium for a specified construction business in a case other than the case prescribed in the preceding paragraph, the provisions then in force continue to govern.