Article 125Human Resources Development Support Grant

一being an employer or employers' organization, etc. that falls under any of the following:

イbeing an employer or employers' organization, etc. that falls under any of the following:

（１）being an employer that falls under all of the following:

（ｉ）being an employer that makes known to the workers it employs the plan prescribed in Article 11, paragraph (1) of the Vocational Abilities Development Promotion Act that was prepared after hearing the opinions of the labor union, etc. of that employer's place of business (hereinafter in this Article and Article 34 of the Supplementary Provisions referred to as an "in-house vocational ability development plan"), and that prepares, based on that in-house vocational ability development plan, a vocational training implementation plan (meaning a plan concerning vocational training, etc. or other vocational ability development that is determined for each training; the same applies hereinafter in this Article and Articles 34 and 35 of the Supplementary Provisions) and makes it known to the workers it employs;

（ｉｉ）being an employer that, based on the vocational training implementation plan, has the workers it employs undergo vocational training, etc. falling under any of the following (hereinafter in this paragraph referred to as "human resources development training") (limited to an employer that pays those workers, for the period of that human resources development training, the amount of ordinary wages payable where they work the prescribed working hours):

（イ）vocational training, etc. whose content is to have workers additionally acquire specialized knowledge or skills related to their duties;

（ロ）vocational training, etc. whose content is to have workers acquire knowledge or skills necessary for a new occupation;

（ｉｉｉ）being an employer that has submitted the vocational training implementation plan to the Director of the Prefectural Labor Bureau;

（ｉｖ）being an employer other than an employer (excluding an employer that dismissed workers because continuation of the business became impossible owing to a natural disaster or other unavoidable cause, or for reasons attributable to the workers) that dismissed workers at the place of business pertaining to that vocational training implementation plan during the period from the day six months before, counting from the day preceding the day on which the vocational training implementation plan was submitted, until the day on which a written application for receipt of the grant for the Human Resources Development Support Course was submitted to the Director of the Prefectural Labor Bureau (referred to as the "reference period" in (v));

（ｖ）being an employer that is found to be carrying out proper employment management, judging from the number, etc. of persons who were employed at the place of business pertaining to the vocational training implementation plan and separated from service during the reference period, for whom a determination of recipient qualification was made as a specific qualified recipient during that reference period;

（ｖｉ）being an employer that maintains documents clarifying the status of separation from service of workers at the place of business pertaining to the vocational training implementation plan and the status of payment of wages, etc. to persons pertaining to that vocational training implementation plan;

（ｖｉｉ）being an employer that has appointed a vocational ability development promoter;

（ｖｉｉｉ）being an employer that has provided, in collective agreements, rules of employment or an in-house vocational ability development plan, for measures to ensure opportunities for regular career consulting for the workers it employs;

（２）being an employers' organization, etc. that falls under all of the following:

（ｉ）being an employers' organization, etc. that prepares a training implementation plan (meaning a plan concerning vocational training, etc. that an employers' organization, etc. implements for the workers employed by the employers that are its members (hereinafter in this item referred to as "member employers"), which is determined for each training; the same applies hereinafter in this (2) and the following paragraph);

（ｉｉ）being an employers' organization, etc. that, based on the training implementation plan, has the workers employed by member employers undergo human resources development training (in the case of two or more employers that jointly implement human resources development training, limited to those all of which are employers that pay those workers, for the period of that human resources development training, the amount of ordinary wages payable where they work the prescribed working hours);

（ｉｉｉ）being an employers' organization, etc. that has submitted the training implementation plan to the Director of the Prefectural Labor Bureau;

（ｉｖ）in the case of two or more employers that jointly implement human resources development training, all of those employers being employers that fall under all of the following:

（イ）being an employer other than an employer that dismissed workers at the place of business pertaining to the training implementation plan (excluding an employer that dismissed them because it became impossible to continue its business due to a natural disaster or other unavoidable reason, or for reasons attributable to the workers) during the period from the day six months before the day preceding the day on which the training implementation plan was submitted to the date of submission to the Director of the Prefectural Labor Bureau of the written application for receipt of the grant for the Human Resources Development Support Course (referred to as the "reference period" in (b));

（ロ）being an employer found to be conducting appropriate employment management, judging from the number, etc. of persons who had been employed at the place of business pertaining to the training implementation plan and separated from service during the reference period and for whom determination of recipient qualification was made as specific qualified recipients during that reference period;

（ハ）being an employer that has prepared documents clarifying the status of separation from service of workers at the place of business pertaining to the training implementation plan and the status, etc. of payment of wages to the persons pertaining to that training implementation plan;

（ニ）being an employer that has appointed a vocational ability development promoter;

（ホ）being an employer that has provided, in collective agreements, rules of employment or the training implementation plan, for measures relating to ensuring opportunities for periodic career consulting for the workers it employs;

ロbeing an employer that falls under (a), (1), (i) and (iii) through (viii), and that falls under all of the following:

（１）being an employer that, based on the vocational training implementation plan, has any of the persons listed in (i) through (iii) below (hereinafter in this paragraph referred to as "persons in employment-type training") undergo, respectively, the vocational training listed in the relevant provision (hereinafter in this paragraph referred to as "specified employment-type training") (limited to an employer that pays those persons in employment-type training, for the period of that specified employment-type training, the amount of ordinary wages payable where they work the prescribed working hours);

（ｉ）an insured person who has been newly hired and who is 15 years of age or more but less than 45 years of age: certified combined practical training prescribed in Article 26-5, paragraph (1) of the Vocational Abilities Development Promotion Act (hereinafter in this (1) referred to as "eligible certified combined practical training");

（ｉｉ）among insured persons who are 15 years of age or more but less than 45 years of age and whom it employed before receiving the certification prescribed in Article 26-3, paragraph (3) of the Vocational Abilities Development Promotion Act, a person who has been newly converted to a worker with a standard employment status: eligible certified combined practical training;

（ｉｉｉ）an insured person it employs who is 15 years of age or more but less than 45 years of age: eligible certified combined practical training;

（２）being an employer that, based on the vocational training implementation plan, conducts for persons in employment-type training an assessment of vocational ability by means of a work history record (hereinafter referred to as "ability assessment");

ハbeing an employer that falls under all of the following:

（１）being an employer that falls under any of the following:

（ｉ）being an employer that, based on a training implementation plan for vocational training that falls under all of the following (hereinafter in this paragraph referred to as "fixed-term practical training") (such a training implementation plan is hereinafter in this paragraph and the following paragraph referred to as the "fixed-term practical training implementation plan"), has, among the fixed-term contract workers, etc. it employs, those who are persons targeted for vocational ability formation (meaning persons for whom undergoing fixed-term practical training is found to be desirable; the same applies hereinafter in this paragraph) undergo fixed-term practical training (limited to an employer that pays those persons targeted for vocational ability formation, for the period of that fixed-term practical training, the amount of ordinary wages payable where they work the prescribed working hours), and that, for persons targeted for vocational ability formation who have completed fixed-term practical training, takes any of the measures of converting the fixed-term contract workers it employs to workers with a standard employment status, regular employees with a limited work location, job-limited regular employees, short-time regular employees or no-fixed-term contract workers, or of converting the no-fixed-term contract workers it employs to workers with a standard employment status, regular employees with a limited work location, job-limited regular employees or short-time regular employees;

（イ）the training being an effective combination of practical training and classroom learning, etc., and the practical training and the classroom learning, etc. being closely related to each other;

（ロ）the period during which the vocational training is conducted being two months or more;

（ハ）the number of hours obtained by converting the total number of training hours of the vocational training into hours per six months being 425 hours or more;

（ニ）the ratio of the number of hours of practical training to the total number of training hours of the vocational training being 10 percent or more and 90 percent or less;

（ホ）an appropriate ability assessment being conducted for persons targeted for vocational ability formation;

（ヘ）persons in charge and persons responsible for the guidance and ability assessment of the vocational training having been appointed;

（ト）the handling of renewal, etc. of the labor contracts of persons targeted for vocational ability formation who have completed the vocational training, and the standards pertaining to that handling, having been established;

（ｉｉ）being a staffing provider that, based on a fixed-term practical training implementation plan prepared jointly by the staffing provider and a client entity (meaning a client entity prescribed in Article 44, paragraph (1) of the Worker Dispatching Act; the same applies hereinafter in this paragraph), has, among the dispatched workers pertaining to employment placement dispatch (meaning employment placement dispatch prescribed in Article 2, item (iv) of the Worker Dispatching Act; the same applies hereinafter in this paragraph) it employs, those who are persons targeted for vocational ability formation undergo fixed-term practical training (limited to an employer that pays those persons targeted for vocational ability formation, for the period of that fixed-term practical training, the amount of ordinary wages payable where they work the prescribed working hours), or being that client entity (limited to where that client entity takes any of the measures of hiring, as workers with a standard employment status, regular employees with a limited work location, job-limited regular employees, short-time regular employees or no-fixed-term contract workers, the dispatched workers pertaining to employment placement dispatch who have completed fixed-term practical training and who work under its directions and orders);

（２）being an employer other than an employer (excluding an employer that dismissed workers because continuation of the business became impossible owing to a natural disaster or other unavoidable cause, or for reasons attributable to the workers) that dismissed workers at the place of business pertaining to that fixed-term practical training during the period from the day six months before, counting from the day preceding the day on which the fixed-term practical training implementation plan under (1) was submitted, until the day on which a written application for receipt of the grant for the Human Resources Development Support Course was submitted to the Director of the Prefectural Labor Bureau (referred to as the "reference period" in (3));

（３）being an employer that is found to be carrying out proper employment management, judging from the number, etc. of persons who were employed at the place of business pertaining to the fixed-term practical training under (1) and separated from service during the reference period, for whom a determination of recipient qualification was made as a specific qualified recipient during that reference period;

（４）being an employer that maintains documents clarifying the status of separation from service of workers at the place of business pertaining to the fixed-term practical training under (1) and the status of payment of wages, etc. to persons pertaining to that fixed-term practical training;

ニbeing an employer that falls under all of the following:

（１）being an employer that falls under (a), (1), (i) and (iii) through (viii);

（２）being an employer that, based on the vocational training implementation plan pertaining to vocational training that falls under all of the following (hereinafter in this paragraph referred to as "practical training for middle-aged and older persons"), has the insured persons it employs who are 45 years of age or more (limited to those for whom undergoing practical training for middle-aged and older persons is found to be desirable; hereinafter in this paragraph referred to as "persons eligible for practical training for middle-aged and older persons") undergo practical training for middle-aged and older persons (limited to an employer that pays those persons eligible for practical training for middle-aged and older persons, for the period of that practical training for middle-aged and older persons, the amount of ordinary wages payable where they work the prescribed working hours):

（ｉ）the training being a combination of practical training and classroom learning, etc. that is effective, and the practical training and the classroom learning, etc. being closely related to each other;

（ｉｉ）the period during which the vocational training is conducted being two months or more;

（ｉｉｉ）the number of hours obtained by converting the total number of training hours of the vocational training into hours per six months being 425 hours or more;

（ｉｖ）the ratio of the number of hours of practical training to the total number of training hours of the vocational training being 10 percent or more and 90 percent or less;

（ｖ）a proper ability assessment being conducted for persons eligible for practical training for middle-aged and older persons;

（ｖｉ）persons in charge and persons responsible for the guidance and ability assessment of the vocational training having been appointed;

ホbeing an employer that has appointed a vocational ability development promoter, and that falls under any of the following:

（１）being an employer that falls under all of the following:

（ｉ）being an employer that has newly taken measures, in order to support the career development of the insured persons it employs and as provided in collective agreements or rules of employment, to promote the development and improvement of vocational abilities through the ensuring, etc. of opportunities to undergo self-directed vocational ability development by granting paid leave (excluding that given as annual paid leave; the same applies in (h), (2), (ii) of the following item) necessary to undergo vocational training, etc. conducted by a person other than that employer, vocational ability tests (meaning tests of the skills of workers necessary for an occupation and the knowledge related thereto) or career consulting (hereinafter in this (e) referred to as "self-directed vocational ability development");

（ｉｉ）being an employer that has come to have a certain number of insured persons to whom the measure under (i) applies;

（ｉｉｉ）being an employer that has made the in-house vocational ability development plan known to the workers it employs, and that has prepared, based on that in-house vocational ability development plan, a plan pertaining to the measure under (i) (hereinafter in this (1) referred to as a "plan for introducing and applying a system") and makes it known to the insured persons it employs;

（ｉｖ）being an employer that has submitted the plan for introducing and applying a system to the Director of the Prefectural Labor Bureau;

（ｖ）being an employer other than an employer that dismissed workers at the place of business pertaining to that plan for introducing and applying a system during the period from the day six months before, counting from the day preceding the day on which the plan for introducing and applying a system was submitted, until the day on which a written application for receipt of the human resources development support grant is submitted to the Director of the Prefectural Labor Bureau (referred to as the "reference period" in (vi)), excluding an employer that dismissed them because continuation of the business became impossible owing to a natural disaster or other unavoidable cause, or for reasons attributable to the workers;

（ｖｉ）being an employer that is found to be carrying out proper employment management, judging from the number, etc. of persons who were employed at the place of business pertaining to the plan for introducing and applying a system and separated from service during the reference period, for whom a determination of recipient qualification was made as a specific qualified recipient during that reference period;

（ｖｉｉ）being an employer that maintains documents clarifying the status of separation from service of workers at the place of business pertaining to that plan for introducing and applying a system;

（２）being an employer that falls under all of the following:

（ｉ）being an employer that has newly taken measures, in order to support the career development of the insured persons it employs and as provided in collective agreements or rules of employment, to promote vocational ability development and improvement through ensuring, etc. of opportunities to undergo self-directed vocational ability development, by granting leave of 30 days or more (excluding that given as annual paid leave) necessary to undergo self-directed vocational ability development;

（ｉｉ）being an employer that has come to have a certain number of insured persons to whom the measure under (i) applies;

（ｉｉｉ）being an employer that has made the in-house vocational ability development plan known to the workers it employs, and that has prepared, based on that in-house vocational ability development plan, a plan pertaining to the measure under (i) (hereinafter in this (2) referred to as a "plan for introducing and applying a system") and makes it known to the insured persons it employs;

（ｉｖ）being an employer that has submitted the plan for introducing and applying a system to the Director of the Prefectural Labor Bureau;

（ｖ）being an employer other than an employer that dismissed workers at the place of business pertaining to that plan for introducing and applying a system during the period from the day six months before, counting from the day preceding the day on which the plan for introducing and applying a system was submitted, until the day on which a written application for receipt of the human resources development support grant is submitted to the Director of the Prefectural Labor Bureau (referred to as the "reference period" in (vi)), excluding an employer that dismissed them because continuation of the business became impossible owing to a natural disaster or other unavoidable cause, or for reasons attributable to the workers;

（ｖｉ）being an employer that is found to be carrying out proper employment management, judging from the number, etc. of persons who were employed at the place of business pertaining to the plan for introducing and applying a system and separated from service during the reference period, for whom a determination of recipient qualification was made as a specific qualified recipient during that reference period;

（ｖｉｉ）being an employer that maintains documents clarifying the status of separation from service of workers at the place of business pertaining to that plan for introducing and applying a system;

（３）being an employer that falls under all of the following:

（ｉ）being an employer that has newly taken measures, in order to support the career development of the insured persons it employs and as provided in collective agreements or rules of employment, to promote vocational ability development and improvement through ensuring, etc. of opportunities to undergo self-directed vocational ability development by shortening prescribed working hours of those insured persons;

（ｉｉ）being an employer that has come to have a certain number of insured persons to whom the measure under (i) applies;

（ｉｉｉ）being an employer that has made the in-house vocational ability development plan known to the workers it employs, and that has prepared, based on that in-house vocational ability development plan, a plan pertaining to the measure under (i) (hereinafter in this (3) referred to as a "plan for introducing and applying a system") and makes it known to the insured persons it employs;

（ｉｖ）being an employer that has submitted the plan for introducing and applying a system to the Director of the Prefectural Labor Bureau;

（ｖ）being an employer other than an employer that dismissed workers at the place of business pertaining to that plan for introducing and applying a system during the period from the day six months before, counting from the day preceding the day on which the plan for introducing and applying a system was submitted, until the day on which a written application for receipt of the human resources development support grant is submitted to the Director of the Prefectural Labor Bureau (referred to as the "reference period" in (vi)), excluding an employer that dismissed them because continuation of the business became impossible owing to a natural disaster or other unavoidable cause, or for reasons attributable to the workers;

（ｖｉ）being an employer that is found to be carrying out proper employment management, judging from the number, etc. of persons who were employed at the place of business pertaining to the plan for introducing and applying a system and separated from service during the reference period, for whom a determination of recipient qualification was made as a specific qualified recipient during that reference period;

（ｖｉｉ）being an employer that maintains documents clarifying the status of separation from service of workers at the place of business pertaining to that plan for introducing and applying a system;

二the amount specified in the relevant provision according to the categories of employers or employers' organizations, etc. set out in (a) through (h) below.

イan employer that falls under (a), (1) of the preceding item: the total amount of the following:

（２）an amount obtained by multiplying the number of working hours (limited, per worker, to 1,200 hours (1,600 hours where the worker is made to undergo specialized practical educational training)) that formed the basis for calculating the amount of wages paid to the workers it employs during the period of undergoing human resources development training (limited to classroom learning, etc.) by 400 yen (500 yen in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 800 yen (1,000 yen in the case of an employer that has raised the wages of its workers));

ロan employers' organization, etc. that falls under (a), (2) of the preceding item: an amount of 45/100 (70/100 where fixed-term contract workers, etc. are the subjects) of the total amount of the expenses required for the operation of human resources development training (limited to classroom learning, etc. that the employers' organization, etc. itself operates), and the admission fees and tuition fees pertaining to human resources development training (limited to classroom learning, etc. conducted by commissioning an educational training facility, etc.) (where the amount obtained by applying that rate exceeds, per worker who underwent that human resources development training, the amount specified in the relevant one of (1) through (3) below according to the categories of the number of implementation hours of one human resources development training set out in (1) through (3), that specified amount; provided, however, that where, of online training or correspondence training, training determined by the Director-General for Human Resources Development is implemented, 100,000 yen (150,000 yen in the case of a small and medium-sized enterprise employer)):

（１）10 hours or more but less than 100 hours: 150,000 yen;

（２）100 hours or more but less than 200 hours: 300,000 yen;

（３）200 hours or more: 500,000 yen;

ハan employer that falls under (b) of the preceding item: the total amount of the following:

（１）an amount of 30/100 (45/100 in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 45/100 (60/100 in the case of an employer that has raised the wages of its workers)) of the total amount of the expenses required for the operation of specified employment-type training (limited to classroom learning, etc. that the employer itself operates), and the admission fees and tuition fees pertaining to specified employment-type training (limited to classroom learning, etc. conducted by the employer by commissioning an educational training facility, etc.) (where the amount obtained by applying that rate exceeds, per person in employment-type training who underwent that specified employment-type training, the amount specified in the relevant one of (i) through (iii) below according to the categories of the number of implementation hours of one specified employment-type training set out in (i) through (iii), that specified amount; provided, however, that where, of online training or correspondence training, training determined by the Director-General for Human Resources Development is implemented, 100,000 yen (in the case of a small and medium-sized enterprise employer, 150,000 yen)):

（ｉ）10 hours or more but less than 100 hours: 100,000 yen (in the case of a small and medium-sized enterprise employer, 150,000 yen);

（ｉｉ）100 hours or more but less than 200 hours: 200,000 yen (in the case of a small and medium-sized enterprise employer, 300,000 yen);

（ｉｉｉ）200 hours or more: 300,000 yen (in the case of a small and medium-sized enterprise employer, 500,000 yen);

（２）an amount obtained by multiplying the number of working hours (limited, per person in employment-type training, to 1,200 hours) that formed the basis for calculating the amount of wages paid, during the period of undergoing specified employment-type training (limited to classroom learning, etc.), to the persons in employment-type training it employs, by 400 yen (500 yen in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 800 yen (1,000 yen in the case of an employer that has raised the wages of its workers));

（３）per person in employment-type training who underwent specified employment-type training (excluding classroom learning, etc.), 110,000 yen (140,000 yen in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 200,000 yen (250,000 yen in the case of an employer that has raised the wages of its workers));

ニan employer that falls under (c), (1), (i) of the preceding item: the total amount of the following:

（１）an amount of 75/100 (100/100 in the case of an employer that has raised the wages of its workers) of the total amount of the expenses required for the operation of fixed-term practical training (limited to classroom learning, etc. that the employer itself operates), and the admission fees and tuition fees pertaining to fixed-term practical training (limited to classroom learning, etc. conducted by the employer by commissioning an educational training facility, etc.) (where the amount obtained by applying that rate exceeds, per person targeted for vocational ability formation who underwent that fixed-term practical training, the amount specified in the relevant one of (i) through (iii) below according to the categories of the number of implementation hours of one fixed-term practical training set out in (i) through (iii), that specified amount; provided, however, that where, of online training or correspondence training, training determined by the Director-General for Human Resources Development is implemented, 100,000 yen (in the case of a small and medium-sized enterprise employer, 150,000 yen)):

（ｉ）10 hours or more but less than 100 hours: 100,000 yen (in the case of a small and medium-sized enterprise employer, 150,000 yen);

（ｉｉ）100 hours or more but less than 200 hours: 200,000 yen (in the case of a small and medium-sized enterprise employer, 300,000 yen);

（ｉｉｉ）200 hours or more: 300,000 yen (in the case of a small and medium-sized enterprise employer, 500,000 yen);

（２）an amount obtained by multiplying the number of working hours that formed the basis for calculating the amount of wages paid, during the period of undergoing fixed-term practical training (limited to classroom learning, etc.), to the persons targeted for vocational ability formation it employs, by 400 yen (500 yen in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 800 yen (1,000 yen in the case of an employer that has raised the wages of its workers));

（３）per person targeted for vocational ability formation who underwent fixed-term practical training (excluding classroom learning, etc.), 90,000 yen (120,000 yen in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 100,000 yen (130,000 yen in the case of an employer that has raised the wages of its workers));

ホa staffing provider or client entity that falls under (c), (1), (ii) of the preceding item: the total amount of the following:

（１）an amount of 75/100 (100/100 in the case of an employer that has raised the wages of its workers) of the total amount of the expenses required for the operation of fixed-term practical training (limited to classroom learning, etc. that that staffing provider or that client entity itself operates), and the admission fees and tuition fees pertaining to fixed-term practical training (limited to classroom learning, etc. conducted by that staffing provider or that client entity by commissioning an educational training facility, etc.) (where the amount obtained by applying that rate exceeds, per dispatched worker pertaining to employment placement dispatch who underwent that fixed-term practical training, the amount specified in the relevant one of (i) through (iii) below according to the categories of the number of implementation hours of one fixed-term practical training set out in (i) through (iii), that specified amount; provided, however, that where, of online training or correspondence training, training determined by the Director-General for Human Resources Development is implemented, 100,000 yen (150,000 yen where that staffing provider or that client entity is a small and medium-sized enterprise employer)):

（ｉ）10 hours or more but less than 100 hours: 100,000 yen (150,000 yen where that staffing provider or that client entity is a small and medium-sized enterprise employer);

（ｉｉ）100 hours or more but less than 200 hours: 200,000 yen (300,000 yen where that staffing provider or that client entity is a small and medium-sized enterprise employer);

（ｉｉｉ）200 hours or more: 300,000 yen (500,000 yen where that staffing provider or that client entity is a small and medium-sized enterprise employer);

（２）an amount obtained by multiplying the number of working hours that formed the basis for calculating the amount of wages paid, during the period of undergoing fixed-term practical training (limited to classroom learning, etc. that that staffing provider or that client entity has them undergo), to the persons targeted for vocational ability formation it employs, by 400 yen (500 yen in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 800 yen (1,000 yen in the case of an employer that has raised the wages of its workers));

ヘa client entity that falls under (c), (1), (ii) of the preceding item: per person targeted for vocational ability formation who underwent fixed-term practical training (excluding classroom learning, etc.), 90,000 yen (120,000 yen in the case of an employer that has raised the wages of its workers) (where that client entity is a small and medium-sized enterprise employer, 100,000 yen (130,000 yen in the case of an employer that has raised the wages of its workers));

トan employer that falls under (d) of the preceding item: the total amount of the following:

（１）an amount of 45/100 (60/100 in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 60/100 (75/100 in the case of an employer that has raised the wages of its workers)) of the total amount of the expenses required for the operation of practical training for middle-aged and older persons (limited to classroom learning, etc. that the employer itself operates), and the admission fees and tuition fees pertaining to practical training for middle-aged and older persons (limited to classroom learning, etc. conducted by the employer by commissioning an educational training facility, etc.) (where the amount obtained by applying that rate exceeds, per person eligible for practical training for middle-aged and older persons who underwent that practical training for middle-aged and older persons, the amount specified in the relevant one of (i) through (iii) below according to the categories of the number of implementation hours of one practical training for middle-aged and older persons set out in (i) through (iii), that specified amount; provided, however, that where, of online training or correspondence training, training determined by the Director-General for Human Resources Development is implemented, 100,000 yen (in the case of a small and medium-sized enterprise employer, 150,000 yen)):

（ｉ）10 hours or more but less than 100 hours: 100,000 yen (in the case of a small and medium-sized enterprise employer, 150,000 yen);

（ｉｉ）100 hours or more but less than 200 hours: 200,000 yen (in the case of a small and medium-sized enterprise employer, 300,000 yen);

（ｉｉｉ）200 hours or more: 300,000 yen (in the case of a small and medium-sized enterprise employer, 500,000 yen);

（２）an amount obtained by multiplying the number of working hours (limited, per person eligible for practical training for middle-aged and older persons, to 1,200 hours) that formed the basis for calculating the amount of wages paid, during the period of undergoing practical training for middle-aged and older persons (limited to classroom learning, etc.), to the persons eligible for practical training for middle-aged and older persons it employs, by 400 yen (500 yen in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 800 yen (1,000 yen in the case of an employer that has raised the wages of its workers));

（３）per person eligible for practical training for middle-aged and older persons who underwent practical training for middle-aged and older persons (excluding classroom learning, etc.), 90,000 yen (120,000 yen in the case of an employer that has raised the wages of its workers) (in the case of a small and medium-sized enterprise employer, 100,000 yen (130,000 yen in the case of an employer that has raised the wages of its workers));

チan employer that falls under (e) of the preceding item: the amount specified in the relevant one of (1) through (3) below according to the categories of employers set out in (1) through (3).

（１）an employer that falls under (e), (1) of the preceding item: 300,000 yen (360,000 yen in the case of an employer that has raised the wages of its workers);

（２）an employer that falls under (e), (2) of the preceding item: the total amount of the following:

（ｉ）200,000 yen (240,000 yen in the case of an employer that has raised the wages of its workers);

（ｉｉ）an amount obtained by multiplying the total number of days of paid leave granted to the insured persons it employs (limited, per insured person, to 150 days) by 6,000 yen (7,200 yen in the case of an employer that has raised the wages of its workers) (where, for one employer, the number of insured persons subject to that measure is one or more, payment is limited to one person per employer (two persons per employer where the number of insured persons is 100 or more));

（３）an employer that falls under (e), (3) of the preceding item: 200,000 yen (240,000 yen in the case of an employer that has raised the wages of its workers).