一an employer that falls under all of the following (for one certified under Article 15-2 of the Act on Advancement of Measures to Support Raising Next-Generation Children (Act No. 120 of 2003; hereinafter referred to as the "Next-Generation Support Act"), one that falls under (a) through (c)), or an employers' organization that falls under (a) through (c);

イan employer that establishes or improves a childcare facility found appropriate as a facility to make it easier for workers to work while raising a child who has not yet reached the time of starting elementary school (hereinafter in this paragraph referred to as an "eligible childcare facility"), or an employers' organization that establishes or improves an eligible childcare facility for workers employed by employers that are its members;

ロan employer or employers' organization that maintains documents clarifying the amount of expenses required for the operation of the eligible childcare facility;

ハan employer or employers' organization that commenced operation of the eligible childcare facility on or before March 31, 2016;

ニan employer that has notified the Minister of Health, Labour and Welfare that it has formulated a general employer action plan (meaning the general employer action plan prescribed in Article 12, paragraph (1) of the Next-Generation Support Act; the same applies hereinafter in this Article), has publicized that plan, and is taking measures to make that plan known to workers;

二the amount listed in each of (a) and (b) below according to the categories of employers or employers' organizations set out in (a) and (b) below, during the period up to the day on which 10 years elapse counting from the day on which operation of the eligible childcare facility commenced (hereinafter in this item referred to as the "designated period").

イan employer or employers' organization that falls under the preceding item (excluding the persons listed in (b)): the lesser of the amounts listed in (1) or (2) below;

（１）with respect to the expenses required for the operation of the eligible childcare facility, in each year of the designated period, the amount obtained by deducting, from the amount of the expenses required in that year, the amount obtained by multiplying by 10,000 yen the number obtained by multiplying the total capacity of that facility (where that total exceeds 10, 10; the same applies in (b)) by the number of months of operation of that facility (where the amount obtained by that deduction exceeds 13,600,000 yen (15,250,000 yen where the facility is operated with a resting room provided and nurses stationed; hereinafter in this (1) referred to as the "limit amount"), the limit amount);

（２）in each year of the designated period, the amount obtained by multiplying the current enrollment of the eligible childcare facility (where the current enrollment exceeds the capacity, the capacity; the same applies in (b)) by 340,000 yen per person (where the facility is operated with a resting room provided and nurses stationed, the amount obtained by adding 1,650,000 yen to the amount so multiplied);

ロa small and medium-sized enterprise employer that falls under the preceding item, or an employers' organization consisting solely of small and medium-sized enterprise employers: the lesser of the amounts listed in (1) or (2) below.

（１）with respect to the expenses required for the operation of the eligible childcare facility, in each year of the designated period, the amount obtained by deducting, from the amount of the expenses required in that year, the amount obtained by multiplying by 5,000 yen the number obtained by multiplying the total capacity of that facility by the number of months of operation of that facility (where the amount obtained by that deduction exceeds 18,000,000 yen (19,650,000 yen where the facility is operated with a resting room provided and nurses stationed; hereinafter in this (1) referred to as the "limit amount"), the limit amount);

（２）in each year of the designated period, the amount obtained by multiplying the current enrollment of the eligible childcare facility by 450,000 yen per person (where the facility is operated with a resting room provided and nurses stationed, the amount obtained by adding 1,650,000 yen to the amount so multiplied).

一a small and medium-sized enterprise employer or specified employer (meaning an employer whose stated capital or total amount of investment does not exceed 300 million yen (50 million yen for an employer whose principal business is retail or services, and 100 million yen for an employer whose principal business is wholesale) and an employer whose number of regularly employed workers does not exceed 300; the same applies hereinafter in this Article) that falls under either of the following:

イa small and medium-sized enterprise employer that falls under all of the following (where the small and medium-sized enterprise employer is one certified pursuant to Article 15-2 of the Next-Generation Support Act (hereinafter referred to as a "certified small and medium-sized employer"), a small and medium-sized enterprise employer that falls under (1) and (2)):

（１）an employer that, in collective agreements, rules of employment or other equivalents (hereinafter in this item referred to as "collective agreements, etc."), has established provisions on the review of work accompanying the taking of childcare leave by male insured persons it employs (meaning childcare leave prescribed in Article 2, item (i) of the Childcare and Caregiver Leave Act, leave under the measures equivalent to the system relating to childcare leave that are prescribed in Article 23, paragraph (2) of the Childcare and Caregiver Leave Act, and leave under measures to be taken in accordance with the system relating to childcare leave pursuant to Article 24, paragraph (1) of the Childcare and Caregiver Leave Act; the same applies in (2)), has put in place a work structure based on those provisions, and, as measures concerning the improvement of the employment environment to enable applications for childcare leave (meaning childcare leave prescribed in Article 2, item (i) of the Childcare and Caregiver Leave Act; the same applies hereinafter in this (1)) to be made smoothly, has taken two or more of the following measures (three or more measures in the case of an employer that has set a period for designating the scheduled start date of parental leave pursuant to Article 9-3, paragraph (4) of the Childcare and Caregiver Leave Act (hereinafter referred to as an "employer that has set a period for designating the scheduled start date of parental leave")), and that maintains documents clarifying the status of implementation of those efforts;

（ｉ）provide training courses related to childcare leave to workers employed by that employer;

（ｉｉ）develop a system for consulting on childcare leave;

（ｉｉｉ）collect examples concerning the taking of childcare leave by workers employed by that employer and provide those examples to workers employed by that employer;

（ｉｖ）disseminate to workers employed by that employer information on the system relating to childcare leave and on the policy on promoting the taking of childcare leave;

（ｖ）take the necessary measures concerning the allocation of work or the assignment of personnel to enable a worker who has made an application for childcare leave under Article 5, paragraph (6) of the Childcare and Caregiver Leave Act to take childcare leave smoothly;

（２）an employer that, as provided in collective agreements or rules of employment, has had a male insured person it employs take childcare leave of five or more consecutive days that begins by the day following the day on which eight weeks elapse counting from the day of the child's birth (in the case where the child is born before the expected date of confinement, from the day of birth up to the day following the day on which eight weeks elapse counting from the expected date of confinement, and in the case where the child is born after the expected date of confinement, from the expected date of confinement up to the day following the day on which eight weeks elapse counting from the day of birth; the same applies in item (ii), (a), (1) through (3));

（３）an employer that has notified the Minister of Health, Labour and Welfare that it has formulated a general employer action plan, has publicized that plan, and is taking measures to make that plan known to workers;

ロa specified employer that falls under all of the following (where the specified employer is one certified pursuant to Article 15-2 of the Next-Generation Support Act (referred to as a "certified specified employer" in paragraph (5) and paragraph (11)), a specified employer that falls under (1) and (2)):

（１）an employer that, in collective agreements, etc., has established provisions on the review of work accompanying the taking of childcare leave by male insured persons it employs (meaning childcare leave prescribed in Article 2, item (i) of the Childcare and Caregiver Leave Act, leave under the measures equivalent to the system relating to childcare leave that are prescribed in Article 23, paragraph (2) of the Childcare and Caregiver Leave Act, and leave under measures to be taken in accordance with the system relating to childcare leave pursuant to Article 24, paragraph (1) of the Childcare and Caregiver Leave Act), has put in place a work structure based on those provisions, and, as measures concerning the improvement of the employment environment to enable applications for childcare leave (meaning childcare leave prescribed in Article 2, item (i) of the Childcare and Caregiver Leave Act; the same applies hereinafter in this (1)) to be made smoothly, has taken two or more of the following measures (three or more measures in the case of an employer that has set a period for designating the scheduled start date of parental leave), and that maintains documents clarifying the status of implementation of those efforts;

（ｉ）provide training courses related to childcare leave to workers employed by that employer;

（ｉｉ）develop a system for consulting on childcare leave;

（ｉｉｉ）collect examples concerning the taking of childcare leave by workers employed by that employer and provide examples to workers employed by that employer;

（ｉｖ）disseminate to workers employed by that employer information on the system relating to childcare leave and on the policy on promoting the taking of childcare leave;

（ｖ）take the necessary measures concerning the allocation of work or the assignment of personnel to enable a worker who has made an application for childcare leave under Article 5, paragraph (6) of the Childcare and Caregiver Leave Act to take childcare leave smoothly;

（２）an employer for which the ratio of the number of male insured persons it employs who took childcare leave (excluding childcare leave taken by such a male insured person as falling under (a), (2)) to the number of male insured persons it employs whose spouse (including a person who has not filed a notification of marriage but is in circumstances equivalent to a de facto marital relationship; the same applies hereinafter in this item and in paragraphs (4) and (6)) gave birth (excluding the birth of a child pertaining to childcare leave (meaning childcare leave prescribed in Article 2, item (i) of the Childcare and Caregiver Leave Act, leave under the measures equivalent to the system relating to childcare leave that are prescribed in Article 23, paragraph (2) of the Childcare and Caregiver Leave Act, and leave under measures to be taken in accordance with the system relating to childcare leave pursuant to Article 24, paragraph (1) of the Childcare and Caregiver Leave Act; the same applies hereinafter) taken by that male insured person as falling under (a), (2); the same applies hereinafter in this (2)), in the business year (hereinafter in this (2) referred to as the "business year before the application") immediately preceding the business year that includes the day on which the employer intends to file an application for payment of the grant for the Work-Family Balance Support at Birth Course (excluding an application made by reason of falling under (a)) (hereinafter in this (2) referred to as the "application business year") (that ratio is hereinafter in this (2) referred to as the "rate of childcare leave taken by male insured persons"), is 50/100 or more and has increased by 30/100 or more over the rate of childcare leave taken by male insured persons in the business year immediately preceding the business year before the application. However, for an employer for which the number of male insured persons it employs whose spouse gave birth in the business year immediately preceding the business year before the application is less than five, it suffices that the rate of childcare leave taken by male insured persons in each of the two business years immediately preceding the application business year is 70/100 or more;

（３）an employer that has notified the Minister of Health, Labour and Welfare that it has formulated a general employer action plan, has publicized that plan, and is taking measures to make that plan known to workers;

二the amount specified in the relevant provision according to the categories of small and medium-sized enterprise employers or specified employers set out in (a) and (b) below.

イa small and medium-sized enterprise employer falling under item (i), (a) (excluding a small and medium-sized enterprise employer that has already received payment under the provisions of this paragraph as falling under item (i), (b)): the amount specified in the relevant provision according to the categories set out in (1) through (3) below;

（１）a small and medium-sized enterprise employer for which a male insured person it employs who has taken, as provided in collective agreements or rules of employment, childcare leave of five or more consecutive days that begins by the day following the day on which eight weeks elapse counting from the day of the child's birth first arises: 200,000 yen (300,000 yen where that small and medium-sized enterprise employer has taken four or more of the measures listed in item (i), (a), (1), (i) through (v));

（２）a small and medium-sized enterprise employer for which, after having taken three or more of the measures listed in item (i), (a), (1), (i) through (v) (four or more measures in the case of an employer that has set a period for designating the scheduled start date of parental leave), a male insured person it employs who has taken, as provided in collective agreements or rules of employment, childcare leave of 10 or more consecutive days that begins by the day following the day on which eight weeks elapse counting from the day of the child's birth (excluding a male insured person who is a subject of payment of the grant for the Work-Family Balance Support at Birth Course under the provisions of (1)) first arises: 100,000 yen;

（３）a small and medium-sized enterprise employer for which, after having taken four or more of the measures listed in item (i), (a), (1), (i) through (v) (all of the measures in the case of an employer that has set a period for designating the scheduled start date of parental leave), a male insured person it employs who has taken, as provided in collective agreements or rules of employment, childcare leave of 14 or more consecutive days that begins by the day following the day on which eight weeks elapse counting from the day of the child's birth (excluding a male insured person who is a subject of payment of the grant for the Work-Family Balance Support at Birth Course under the provisions of (1) or (2)) first arises: 100,000 yen;

ロa specified employer falling under item (i), (b) (excluding a small and medium-sized enterprise employer that has already received, in one fiscal year, payment under the provisions of this paragraph as falling under item (i), (a), and a specified employer that has already received payment under the provisions of this paragraph as falling under item (i), (b)): 600,000 yen.

一any of the following ratios:

イthe ratio of the number of male workers it employs who have taken childcare leave to the number of male workers it employs whose spouse gave birth;

ロthe ratio of the total of the number of male workers it employs who have taken childcare leave and the number of those who have used a leave system for the purpose of child-rearing provided by an employer that employs male workers raising a child (excluding childcare leave, the short-term leave for sick/injured childcare, etc. prescribed in Article 16-2 of the Childcare and Caregiver Leave Act, and the leave prescribed in Article 23-3, paragraph (1), item (iv) of the Childcare and Caregiver Leave Act) to the number of male workers it employs whose spouse gave birth;

二the ratio of the number of female workers it employs who have taken childcare leave to the number of female workers it employs who gave birth;

三the average number of days of that childcare leave taken, for those among the male workers it employs who have taken childcare leave;

四the average number of days of that childcare leave taken, for those among the female workers it employs who have taken childcare leave.

一a small and medium-sized enterprise employer that makes efforts concerning the improvement of the workplace environment contributing to the promotion of the balance between work and caregiving, and that falls under any of the following:

イa small and medium-sized enterprise employer that has prepared a caregiving support plan (meaning a plan prepared at a place of business that sets out measures to facilitate the taking of caregiver leave by the insured person concerned and measures to facilitate that insured person's returning to work at the place of business after the end of the caregiver leave, or a plan that sets out measures to facilitate that insured person's use of systems contributing to the balance between work and caregiving; the same applies hereinafter in this item) for an insured person it employs and has taken the measures based on that caregiving support plan, and for which that insured person has taken caregiver leave of five or more consecutive days, and that has implemented, as provided in collective agreements or rules of employment, measures to have the insured person return after the caregiver leave to the same position as, or a position equivalent to, the duties and position in the organization held before that caregiver leave (hereinafter in this (a) referred to as the "original position, etc."), and then has, after the caregiver leave, had the insured person return to the original position, etc. in accordance with those measures and continuously employed the insured person for three months or more;

ロa small and medium-sized enterprise employer that has prepared a caregiving support plan for an insured person it employs and has taken the measures based on that caregiving support plan, and that has established any one of the following systems or taken any one of the following measures, and for which the status of use of that system or measure by that insured person and the status of continued employment after the use of that system or measure meet the requirements determined by the Director-General of the Employment Environment and Equal Employment Bureau of the Ministry of Health, Labour and Welfare (hereinafter referred to as the "Director-General of the Employment Environment and Equal Employment Bureau"):

（１）the system prescribed in Article 74-2, item (i) of the Ordinance for Enforcement of the Act on Childcare Leave, Caregiver Leave, and Other Measures for the Welfare of Workers Caring for Children or Other Family Members (Order of the Ministry of Labour No. 25 of 1991; hereinafter referred to as the "Childcare and Caregiver Leave Act Enforcement Ordinance") (that system is referred to as the "system for shortening prescribed working hours for caregiving" in (c) and item (ii), (c));

（２）the working hours system under Article 32-3, paragraph (1) of the Labor Standards Act;

（３）the system prescribed in Article 74-2, item (ii) of the Childcare and Caregiver Leave Act Enforcement Ordinance;

（４）the system prescribed in Article 74-2, item (iii) of the Childcare and Caregiver Leave Act Enforcement Ordinance;

（５）the measures listed in Article 23, paragraph (2), item (i) of the Childcare and Caregiver Leave Act under Article 24, paragraph (4) of the Childcare and Caregiver Leave Act;

ハa small and medium-sized enterprise employer that falls under either of the following:

（１）a small and medium-sized enterprise employer that, in order to handle the work of an insured person it employs during the period of caregiver leave of that insured person, has hired a necessary worker or received the provision of worker dispatch services from a staffing provider (meaning the staffing provider prescribed in Article 2, item (iv) of the Worker Dispatching Act; the same applies hereinafter), and then has had that insured person take caregiver leave of five or more consecutive days, and that maintains documents clarifying the status of implementation thereof;

（２）a small and medium-sized enterprise employer that, for the period of caregiver leave of an insured person it employs, has taken, as provided in collective agreements or rules of employment, measures necessary for other workers employed at the place of business to handle that work smoothly, such as payment of an allowance to the worker who handled the work of that insured person (hereinafter in this Article and Article 34 of the Supplementary Provisions referred to as "measures such as payment of an allowance"), and then has had that insured person take caregiver leave of five or more consecutive days, and that maintains documents clarifying the status of implementation thereof;

（３）a small and medium-sized enterprise employer of a place of business that, for an insured person it employs, has established a system for shortening prescribed working hours for caregiving as provided in collective agreements or rules of employment, for which the total number of days on which that insured person used that system for shortening prescribed working hours for caregiving is 15 or more, and that, for that period, has taken measures such as payment of an allowance as provided in collective agreements or rules of employment and maintains documents clarifying the status of implementation thereof;

ニa small and medium-sized enterprise employer that, for those among the insured persons it employs who provide care or other assistance for a spouse, parent, child, grandparent, sibling or grandchild, or a parent of a spouse, who is in a condition requiring constant care for a period of two weeks or more due to injury, disease or physical or mental disability (referred to as "applicable family members" in the following item), has established, as provided in collective agreements or rules of employment, a leave system that is the short-term leave for caregiver prescribed in Article 16-5, paragraph (1) of the Childcare and Caregiver Leave Act and that satisfies all of the following, and for which the status of use of that leave system meets the requirements determined by the Director-General of the Employment Environment and Equal Employment Bureau:

（１）it is paid leave (excluding leave given as annual paid leave);

（２）it can be taken in units of hours that are neither consecutive from the start time of work nor consecutive up to the end time of work;

（３）it can be used without changing prescribed working hours;

二the amount specified in the relevant provision according to the categories of small and medium-sized enterprise employers set out in (a) through (d) below.

イa small and medium-sized enterprise employer falling under item (i), (a): 400,000 yen per insured person (excluding an insured person for whom payment has already been made under the provisions of this (a) as falling under item (i), (a) in respect of caregiver leave for the same applicable family member; the same applies hereinafter in this (a)) (600,000 yen where the insured person has taken caregiver leave of 15 or more consecutive days; where the number of those insured persons at that small and medium-sized enterprise employer exceeds five, payment is limited to five persons);

ロa small and medium-sized enterprise employer falling under item (i), (b): the amount specified in the relevant provision according to the categories of employers set out in (1) and (2) below (where the number of insured persons at that small and medium-sized enterprise employer who fall under item (i), (b) (excluding those for whom payment has already been made under the provisions of this (b) as falling under item (i), (b) in respect of the same system or measure under item (i), (b), and those for whom payment has already been made twice under the provisions of this (b) as falling under item (i), (b) in respect of the system or measure under item (i), (b) pertaining to the same applicable family member; the same applies hereinafter in this (b)) exceeds five, payment is limited to five persons);

（１）a small and medium-sized enterprise employer for which an insured person falling under item (i), (b) has arisen after it has established any one of the systems, or taken any one of the measures, listed in item (i), (b), (1) through (5): 200,000 yen per insured person (300,000 yen where that small and medium-sized enterprise employer has established any one of the systems, or taken any one of the measures, under item (i), (b), (1) through (3) and (5), and the total number of days on which that insured person used that system or measure is 60 or more);

（２）a small and medium-sized enterprise employer for which an insured person falling under item (i), (b) has arisen after it has established any two or more of the systems, or taken any two or more of the measures, listed in item (i), (b), (1) through (5): 250,000 yen per insured person (400,000 yen where that small and medium-sized enterprise employer has established any one or more of the systems, or taken any one or more of the measures, under item (i), (b), (1) through (3) and (5), and the total number of days on which that insured person used the systems or measures, totaled for each system or measure, is 60 or more);

ハa small and medium-sized enterprise employer falling under item (i), (c): the amount specified in the relevant provision according to the categories of employers set out in (1) through (3) below (where the number of insured persons at that small and medium-sized enterprise employer who fall under any of item (i), (c), (1) through (3) (excluding those for whom payment has already been made under the provisions of this (c) as falling under item (i), (c) in respect of each of caregiver leave and the system for shortening prescribed working hours for caregiving pertaining to the same applicable family member; the same applies hereinafter in this (c)) exceeds five, payment is limited to five persons);

（１）a small and medium-sized enterprise employer falling under item (i), (c), (1): 200,000 yen per insured person (300,000 yen where the insured person has taken caregiver leave of 15 or more consecutive days);

（２）a small and medium-sized enterprise employer falling under item (i), (c), (2): 50,000 yen per insured person (100,000 yen where the insured person has taken caregiver leave of 15 or more consecutive days);

（３）a small and medium-sized enterprise employer falling under item (i), (c), (3): 30,000 yen per insured person;

ニa small and medium-sized enterprise employer falling under item (i), (d): 300,000 yen (500,000 yen for a small and medium-sized enterprise employer that has provided for the granting of the leave system specified in item (i), (d) for 10 or more working days in one fiscal year).

一implementation of training on caregiver leave, etc. for workers it employs;

二development of a consultation system on caregiver leave, etc.;

三collection of examples concerning the taking or use of caregiver leave, etc. by workers it employs and provision of those examples to workers it employs (where there is no worker it employs who has taken or used caregiver leave, etc., examples determined by the Director-General of the Employment Environment and Equal Employment Bureau);

四dissemination to workers it employs of information on the systems relating to caregiver leave, etc. and on the policy on promoting the taking or use of caregiver leave, etc.

一a small and medium-sized enterprise employer that falls under all of the following (where the small and medium-sized enterprise employer is a certified small and medium-sized employer, a small and medium-sized enterprise employer that falls under (a)):

イa small and medium-sized enterprise employer that has prepared a childcare leave return support plan (meaning a plan, prepared at a place of business before the start of the period during which an insured person takes childcare leave (where that insured person has a period of leave under Article 65, paragraph (2) of the Labor Standards Act and takes childcare leave continuously after the expiry of that period, that period), that sets out measures to facilitate that insured person's taking of childcare leave and measures to facilitate that insured person's returning to work at the place of business after the end of that childcare leave; the same applies hereinafter in this (a) and item (ii), (a), (1)) for an insured person it employs and has taken the measures based on that childcare leave return support plan, and for which the period during which that insured person took childcare leave (where that insured person has a period of leave taken under that paragraph and took childcare leave continuously after the expiry of that period, the period combining that period and the period during which the insured person took that childcare leave; the same applies in item (ii), (a), (1), paragraph (11), item (i), (b) and (d), paragraph (11), item (ii), (a) through (c), and paragraph (12)) is three months or more;

ロa small and medium-sized enterprise employer that has notified the Minister of Health, Labour and Welfare that it has formulated a general employer action plan, has publicized that plan, and is taking measures to make that plan known to workers;

二the amount specified in the relevant provision according to the categories of small and medium-sized enterprise employers set out in (a) and (b) below.

イa small and medium-sized enterprise employer that falls under the preceding item: the amount specified in the relevant provision according to the categories set out in (1) and (2) below;

（１）a small and medium-sized enterprise employer (excluding one that has already received payment under the provisions of this (1)) for which there has arisen an insured person it employs for whom measures based on a childcare leave return support plan have been taken by the small and medium-sized enterprise employer and whose period of childcare leave is three months or more (such an insured person is referred to as an "insured person meeting the requirements" in (2) and (b)) (limited to one who has concluded a labor contract with no fixed term): 300,000 yen;

（２）a small and medium-sized enterprise employer for which an insured person meeting the requirements (limited to a worker employed for a fixed term) has arisen (excluding one that has already received payment under the provisions of this (2)): 300,000 yen;

ロa small and medium-sized enterprise employer that falls under the preceding item, that has received the grant for the Childcare Leave, etc. Support Course for an insured person meeting the requirements and has continuously employed that insured person for six months or more after the childcare leave: 300,000 yen.

一an employer that falls under either of the following:

イa specified employer that falls under all of the following (where the specified employer is a certified specified employer, a specified employer that falls under (1) and (2)):

（１）a specified employer that, in order to handle the work of an insured person it employs during the period of childcare leave of that insured person, has hired a necessary worker or received the provision of worker dispatch services from a staffing provider, and then has had that insured person take childcare leave of seven days or more but less than one month (where that insured person has a period of leave taken under Article 65, paragraph (2) of the Labor Standards Act and took childcare leave continuously after the expiry of that period, childcare leave for which the combined period of that period and the period of that childcare leave is seven days or more but less than one month; the same applies in (c));

（２）a specified employer that maintains documents clarifying the status of implementation of the measures prescribed in (1), and for which five years have not elapsed counting from the day on which an insured person who is a subject of payment of the grant for the Work Substitution Support during Childcare Leave, etc. Course first arose;

（３）a specified employer that has notified the Minister of Health, Labour and Welfare that it has formulated a general employer action plan, has publicized that plan, and is taking measures to make that plan known to workers;

ロa specified employer that falls under all of the following (where the specified employer is a certified specified employer, a specified employer that falls under (1) and (2)):

（１）a specified employer of a place of business that implements, for an insured person it employs, as provided in collective agreements or rules of employment, a measure to have the insured person return, after childcare leave, to a position that is the same as, or equivalent to, the duties and position in the organization held before that childcare leave (hereinafter referred to as the "original position, etc.") (such a measure is hereinafter referred to as the "measure for return to the original position, etc."), for which the period during which that insured person took childcare leave is one month or more, and that, for that period, in order to handle the work of that insured person, has hired a necessary worker or received the provision of worker dispatch services from a staffing provider, and then has, after that childcare leave, had that insured person return to the original position, etc. based on the measure for return to the original position, etc. and continuously employed that insured person for three months or more;

（２）a specified employer that maintains documents clarifying the status of implementation of the measures prescribed in (1), and for which five years have not elapsed counting from the day on which an insured person who is a subject of payment of the grant for the Work Substitution Support during Childcare Leave, etc. Course first arose;

（３）a specified employer that has notified the Minister of Health, Labour and Welfare that it has formulated a general employer action plan, has publicized that plan, and is taking measures to make that plan known to workers;

ハan employer that falls under all of the following (where the employer is one certified pursuant to Article 15-2 of the Next-Generation Support Act (hereinafter in this paragraph referred to as a "certified employer"), an employer that falls under (1) and (2)):

（１）an employer that, for the period during which an insured person it employs takes childcare leave, has taken measures such as payment of an allowance as provided in collective agreements or rules of employment, and then has had that insured person take childcare leave of seven days or more but less than one month;

（２）an employer that maintains documents clarifying the status of implementation of the measures prescribed in (1), and for which five years have not elapsed counting from the day on which an insured person who is a subject of payment of the grant for the Work Substitution Support during Childcare Leave, etc. Course first arose;

（３）an employer that has notified the Minister of Health, Labour and Welfare that it has formulated a general employer action plan, has publicized that plan, and is taking measures to make that plan known to workers;

ニan employer that falls under all of the following (where the employer is a certified employer, an employer that falls under (1) and (2)):

（１）an employer of a place of business that implements the measure for return to the original position, etc. for an insured person it employs, as provided in collective agreements or rules of employment, for which the period during which that insured person took childcare leave is one month or more, and that has taken measures such as payment of an allowance for that period as provided in collective agreements or rules of employment;

（２）an employer that maintains documents clarifying the status of implementation of the measures prescribed in (1), and for which five years have not elapsed counting from the day on which an insured person who is a subject of payment of the grant for the Work Substitution Support during Childcare Leave, etc. Course first arose;

（３）an employer that has notified the Minister of Health, Labour and Welfare that it has formulated a general employer action plan, has publicized that plan, and is taking measures to make that plan known to workers;

ホan employer that falls under all of the following (where the employer is a certified employer, an employer that falls under (1) and (2)):

（１）an employer of a place of business that implements, for an insured person it employs, as provided in collective agreements or rules of employment, the measures to shorten prescribed working hours for childcare prescribed in Article 23, paragraph (1) of the Childcare and Caregiver Leave Act (hereinafter referred to as the "measure for shortening prescribed working hours"), for which the period during which that measure for shortening prescribed working hours was implemented for that insured person is one month or more, and that has taken measures such as payment of an allowance for that period as provided in collective agreements or rules of employment;

（２）an employer that maintains documents clarifying the status of implementation of the measures prescribed in (1), and for which five years have not elapsed counting from the day on which an insured person who is a subject of payment of the grant for the Work Substitution Support during Childcare Leave, etc. Course first arose;

（３）an employer that has notified the Minister of Health, Labour and Welfare that it has formulated a general employer action plan, has publicized that plan, and is taking measures to make that plan known to workers;

二the amount specified in the relevant provision according to the categories of employers set out in (a) through (d) below (where, in one fiscal year, the total number of insured persons falling under item (i), (a), (1), item (i), (b), (1), item (i), (c), (1), item (i), (d), (1) or item (i), (e), (1) exceeds 10, payment under the provisions of item (i), (a) through (e) is limited to a total of 10 persons).

イa specified employer falling under item (i), (a) or (b) (excluding one that has already received payment under the provisions of this paragraph, as falling under any of item (i), (a) through (d), in respect of childcare leave taken by the same insured person for the same child): for each insured person, the amount specified in the relevant provision according to the categories of periods set out in (1) through (6) below (meaning periods during which a necessary worker was hired, or provision of worker dispatch services was received from a staffing provider, in order to handle the work of that insured person during the period of childcare leave taken by that insured person);

（１）seven days or more but less than 14 days: 90,000 yen (110,000 yen where the specified employer is a certified specified employer);

（２）14 days or more but less than one month: 135,000 yen (165,000 yen where the specified employer is a certified specified employer);

（３）one month or more but less than three months: 270,000 yen (330,000 yen where the specified employer is a certified specified employer);

（４）three months or more but less than six months: 450,000 yen (550,000 yen where the specified employer is a certified specified employer);

（５）six months or more but less than one year: 675,000 yen (825,000 yen where the specified employer is a certified specified employer);

（６）one year or more: 810,000 yen (990,000 yen where the specified employer is a certified specified employer);

ロan employer falling under item (i), (c) (excluding one that has already received payment under the provisions of this paragraph, as falling under any of item (i), (a) through (d), in respect of childcare leave taken by the same insured person for the same child): the total amount of the amount listed in (1) below and the amount listed in (2) below per insured person (where the employer is one that has already received payment under the provisions of this paragraph as falling under either item (i), (c) or (d), the amount listed in (2) below per insured person);

（１）200,000 yen (20,000 yen where the implementation status of the measures under item (i), (c), (1) does not meet the requirements determined by the Director-General of the Employment Environment and Equal Employment Bureau);

（２）the amount obtained by multiplying the amount of allowances paid to the workers who handled the work of the insured person, for the period during which the insured person took childcare leave, by 3/4 (4/5 where the employer is a certified employer) (where, for each insured person, that 3/4 (or 4/5) amount exceeds 100,000 yen, 100,000 yen);

ハan employer falling under item (i), (d) (excluding one that has already received payment under the provisions of this paragraph, as falling under any of item (i), (a) through (d), in respect of childcare leave taken by the same insured person for the same child): the total amount of the amount listed in (1) below and the amount listed in (2) below per insured person (where the employer is one that has already received payment under the provisions of this paragraph as falling under either item (i), (c) or (d), the amount listed in (2) below per insured person);

（１）200,000 yen (60,000 yen where the implementation status of the measures under item (i), (d), (1) does not meet the requirements determined by the Director-General of the Employment Environment and Equal Employment Bureau);

（２）the amount specified in the relevant provision according to the categories of employers set out in (i) and (ii) below;

（ｉ）an employer for which an insured person falling under item (i), (d) has arisen: the amount obtained by multiplying the amount of allowances paid to the workers who handled the work of that insured person, for the one-month period counting from the day on which that insured person started childcare leave, by 3/4 (4/5 where the employer is a certified employer) (where, for each insured person, that 3/4 (or 4/5) amount exceeds 100,000 yen, 100,000 yen);

（ｉｉ）an employer that, after the end of childcare leave, has had an insured person who became a subject of payment under (i) as falling under item (i), (d) return to the original position, etc. based on the measure for return to the original position, etc. and continuously employed that insured person for three months or more: the amount obtained by subtracting the amount under (i) from the amount obtained by multiplying the amount of allowances paid to the workers who handled the work of that insured person, for the period during which that insured person took childcare leave (where, for each insured person, the period on which the calculation of the amount of allowances is based exceeds 24 months, the amount calculated with that period taken as 24 months), by 3/4 (4/5 where the employer is a certified employer) (where, for each insured person, the amount obtained by dividing that 3/4 (or 4/5) amount by the number of months in the period on which the calculation of the amount of allowances is based (24 months where that number of months exceeds 24 months) exceeds 100,000 yen, 100,000 yen);

ニan employer falling under item (i), (e): the total amount of the amount listed in (1) below and the amount listed in (2) below per insured person (where the employer is one that has already received payment under the provisions of this paragraph as falling under item (i), (e), the amount listed in (2) below per insured person).

（１）200,000 yen (30,000 yen where the implementation status of the measures under item (i), (e), (1) does not meet the requirements determined by the Director-General of the Employment Environment and Equal Employment Bureau);

（２）the amount obtained by multiplying the amount of allowances paid to the workers who handled the work of the insured person, for the period during which the measure for shortening prescribed working hours was taken for that insured person, by 3/4 (where, for each insured person, the amount obtained by dividing that 3/4 amount by the number of months in the period on which the calculation of the amount of allowances is based exceeds 30,000 yen, 30,000 yen).

一a small and medium-sized enterprise employer that falls under either of the following:

イa small and medium-sized enterprise employer that falls under all of the following (where the small and medium-sized enterprise employer is a certified small and medium-sized employer, a small and medium-sized enterprise employer that falls under (1) and (2)):

（１）a small and medium-sized enterprise employer that, for workers it employs who are raising a child who is three years old or older and has not yet reached the age of starting elementary school, has taken, as provided in collective agreements or rules of employment, any three or more of the following measures based on a request by a worker, and that maintains documents clarifying the status of implementation of those measures;

（ｉ）the measure listed in Article 23-3, paragraph (1), item (i) of the Childcare and Caregiver Leave Act;

（ｉｉ）the measure listed in Article 23-3, paragraph (1), item (ii) of the Childcare and Caregiver Leave Act;

（ｉｉｉ）the measure listed in Article 23-3, paragraph (1), item (iii) of the Childcare and Caregiver Leave Act;

（ｉｖ）the measure prescribed in Article 75-4 of the Childcare and Caregiver Leave Act Enforcement Ordinance;

（ｖ）the measure listed in Article 23-3, paragraph (1), item (iv) of the Childcare and Caregiver Leave Act that falls under (a) and (b) below;

（イ）it is paid leave (excluding leave granted as annual paid leave);

（ロ）it permits the taking of leave in units of hours that are neither continuous from the starting time of work nor continuous up to the ending time of work;

（２）a small and medium-sized enterprise employer that has prepared a flexible working support plan for childcare (meaning a plan, prepared at a place of business before an insured person starts to use the measures listed in (1), (i) through (v), that sets out those measures concerning that insured person and measures to facilitate that insured person's career development after the end of the use of those measures; the same applies hereinafter in this (2) and in (a) of the following item) for an insured person it employs who is raising a child who is three years old or older and has not yet reached the age of starting elementary school (including an insured person who is raising a child who has not yet reached the age of three and who uses a measure listed in (1), (i), (ii), (iv) or (v); the same applies in (a) of the following item), and has taken measures based on that flexible working support plan for childcare, and for which the status of use by that insured person of the measures, among those listed in (1), (i) through (v), that the small and medium-sized enterprise employer has taken meets the requirements determined by the Director-General of the Employment Environment and Equal Employment Bureau;

（３）a small and medium-sized enterprise employer that has notified the Minister of Health, Labour and Welfare that it has formulated a general employer action plan, has publicized that plan, and is taking measures to make that plan known to workers;

ロa small and medium-sized enterprise employer that falls under all of the following (where the small and medium-sized enterprise employer is a certified small and medium-sized employer, a small and medium-sized enterprise employer that falls under (1)):

（１）a small and medium-sized enterprise employer that, for workers it employs who are raising a child who is in the period up to the first March 31 on or after the day on which the child reaches the age of nine, has established, as provided in collective agreements or rules of employment, a leave system for short-term leave for sick/injured childcare, etc. prescribed in Article 16-2 of the Childcare and Caregiver Leave Act that falls under all of the following, and for which the status of use of that leave system meets the requirements determined by the Director-General of the Employment Environment and Equal Employment Bureau;

（ｉ）it is paid leave (excluding leave granted as annual paid leave);

（ｉｉ）10 working days or more are granted in one fiscal year;

（ｉｉｉ）it can be taken in units of time that are neither continuous from the starting time of work nor continuous until the finishing time of work;

（ｉｖ）it can be used without changing prescribed working hours;

（２）a small and medium-sized enterprise employer that has notified the Minister of Health, Labour and Welfare that it has formulated a general employer action plan, has publicized that plan, and is taking measures to make that plan known to workers;

二the amount specified in the relevant provision according to the categories of small and medium-sized enterprise employers set out in (a) through (c) below (where the number of insured persons falling under (a), (2) of the preceding item at the small and medium-sized enterprise employer (excluding an insured person for whom, in respect of the use, in connection with the same child, of the same measure among those listed in (a), (1), (i) through (v) of that item that the small and medium-sized enterprise employer has taken, payment has already been made under (a) or (b) below as falling under (a), (2) of that item; the same applies hereinafter in this item) exceeds five, payment is limited to five persons).

イa small and medium-sized enterprise employer that, after having taken any three of the measures listed in (a), (1), (i) through (v) of the preceding item, has had arise an insured person it employs who is raising a child who is three years old or older and has not yet reached the age of starting elementary school, for whom measures based on the flexible working support plan prepared by the small and medium-sized enterprise employer have been taken, and for whom the status of use of the measures, among those listed in (a), (1), (i) through (v) of that item, that the small and medium-sized enterprise employer has taken meets the requirements determined by the Director-General of the Employment Environment and Equal Employment Bureau (hereinafter in this (a) and (b) referred to as an "insured person meeting the requirements"): 200,000 yen per insured person meeting the requirements;

ロa small and medium-sized enterprise employer that, after having taken four or more of the measures listed in (a), (1), (i) through (v) of the preceding item, has had an insured person meeting the requirements arise: 250,000 yen per insured person meeting the requirements;

ハa small and medium-sized enterprise employer that falls under (b) of the preceding item: 300,000 yen.

一where it has made all of the measures, among those listed in item (i), (a), (1), (i) through (iii) and (v) of the preceding paragraph, that the small and medium-sized enterprise employer has taken available for use by workers it employs who are raising a child who is in the period from the age of three up to the first March 31 on or after the day on which the child reaches the age of 15 (referred to as a "child before the end of lower secondary school" in the following item);

二where it has made the leave system under item (i), (b), (1) of the preceding paragraph available for use by workers it employs who are raising a child before the end of lower secondary school.

一where it has made all of the measures, among those listed in paragraph (14), item (i), (a), (1), (i) through (iii) and (v), that the small and medium-sized enterprise employer has taken available for use by workers it employs who are raising a child with a disability (limited to one who is in the period up to the first March 31 on or after the day on which the child reaches the age of 18, or one who is 18 years old or older and is enrolled in an upper secondary school, etc. (meaning an upper secondary school, the upper course of a secondary education school and the high school course of a special needs education school prescribed in the School Education Act; the same applies hereinafter in this item)) or a child requiring medical care (limited to a child for whom it is essential to receive constant medical care (meaning respiratory management by a ventilator, sputum suction and other medical acts) in order to lead daily life and social life and who is in the period up to the first March 31 on or after the day on which the child reaches the age of 18, or who is 18 years old or older and is enrolled in an upper secondary school, etc.) (referred to as "children with disabilities, etc." in the following item);

二where it has made the leave system under paragraph (14), item (i), (b), (1) available for use by workers it employs who are raising children with disabilities, etc.

一a small and medium-sized enterprise employer that falls under any of the following:

イbeing a small and medium-sized enterprise employer that falls under all of the following:

（１）being a small and medium-sized enterprise employer that, for insured persons it employs who receive fertility treatment (hereinafter in this (a) referred to as "covered insured persons"), has established, as provided in collective agreements or rules of employment, any of the following systems that can be used for fertility treatment;

（ｉ）a leave system for fertility treatment (including a leave system that can be used for various purposes including fertility treatment and a leave system whose purpose of use is not limited, but excluding annual paid leave);

（ｉｉ）a system restricting work outside prescribed working hours;

（ｉｉｉ）a system of advancing or delaying the starting and finishing times of work without changing the prescribed working hours per day;

（ｉｖ）a working hours system under Article 32-3, paragraph (1) of the Labor Standards Act;

（ｖ）a system of shortening prescribed working hours;

（ｖｉ）a system that enables working from home, etc. (including work utilizing information and communications technology);

（２）being a small and medium-sized enterprise employer that appoints a person in charge of duties for promoting support for balancing fertility treatment and work, and has that person respond to consultations from covered insured persons concerning balancing fertility treatment and work;

（３）being a small and medium-sized enterprise employer for which the total number of days on which covered insured persons were made to use the systems listed in (1) is five days or more;

ロbeing a small and medium-sized enterprise employer that falls under all of the following:

（１）being a small and medium-sized enterprise employer that, for insured persons it employs who are dealing with symptoms caused by menstruation (hereinafter in this (b) referred to as "covered insured persons"), has established, as provided in collective agreements or rules of employment, any of the following systems that can be used for dealing with symptoms caused by menstruation;

（ｉ）a leave system for dealing with symptoms caused by menstruation (including a leave system that can be used for various purposes including dealing with symptoms caused by menstruation and a leave system whose purpose of use is not limited, but excluding annual paid leave and measures under Article 68 of the Labor Standards Act for female workers who find it extremely difficult to work on days of their menstrual periods (excluding the case where paid leave (excluding annual paid leave) is granted to female workers who find it extremely difficult to work on days of their menstrual periods));

（ｉｉ）a system restricting work outside prescribed working hours;

（ｉｉｉ）a system of advancing or delaying the starting and finishing times of work without changing the prescribed working hours per day;

（ｉｖ）a working hours system under Article 32-3, paragraph (1) of the Labor Standards Act;

（ｖ）a system of shortening prescribed working hours;

（ｖｉ）a system that enables working from home, etc. (including work utilizing information and communications technology);

（２）being a small and medium-sized enterprise employer that appoints a person in charge of duties for promoting support for balancing work and dealing with symptoms caused by menstruation, and has that person respond to consultations from covered insured persons concerning balancing work and dealing with symptoms caused by menstruation;

（３）being a small and medium-sized enterprise employer for which the total number of days on which covered insured persons were made to use the systems listed in (1) is five days or more;

ハbeing a small and medium-sized enterprise employer that falls under all of the following:

（１）being a small and medium-sized enterprise employer that, for insured persons it employs who are dealing with physical and mental health problems during menopause (hereinafter in this (c) referred to as "covered insured persons"), has established, as provided in collective agreements or rules of employment, any of the following systems that can be used for dealing with physical and mental health problems during menopause;

（ｉ）a leave system for dealing with physical and mental health problems during menopause (including a leave system that can be used for various purposes including dealing with physical and mental health problems during menopause and a leave system whose purpose of use is not limited, but excluding annual paid leave);

（ｉｉ）a system restricting work outside prescribed working hours;

（ｉｉｉ）a system of advancing or delaying the starting and finishing times of work without changing the prescribed working hours per day;

（ｉｖ）a working hours system under Article 32-3, paragraph (1) of the Labor Standards Act;

（ｖ）a system of shortening prescribed working hours;

（ｖｉ）a system that enables working from home, etc. (including work utilizing information and communications technology);

（２）being a small and medium-sized enterprise employer that appoints a person in charge of duties for promoting support for balancing work and dealing with physical and mental health problems during menopause, and has that person respond to consultations from covered insured persons concerning balancing work and dealing with physical and mental health problems during menopause;

（３）being a small and medium-sized enterprise employer for which the total number of days on which covered insured persons were made to use the systems listed in (1) is five days or more;

二the amount specified in the relevant provision according to the categories of small and medium-sized enterprise employers set out in (a) through (c) below.

イa small and medium-sized enterprise employer that falls under (a) of the preceding item: 300,000 yen;

ロa small and medium-sized enterprise employer that falls under (b) of the preceding item: 300,000 yen;

ハa small and medium-sized enterprise employer that falls under (c) of the preceding item: 300,000 yen.