# 障害者の雇用の促進等に関する法律 / Act to Facilitate the Employment of Persons with Disabilities — 第五十四条 (Article 54) - Law: 障害者の雇用の促進等に関する法律 (Act to Facilitate the Employment of Persons with Disabilities), 昭和三十五年法律第百二十三号 - English title "Act to Facilitate the Employment of Persons with Disabilities": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第五十四条 (Article 54)（納付金の額等） — address `art-54` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/335AC0000000123/art-54 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第五十四条（納付金の額等） — (Amount of Levy) caption: Ministry of Justice translation — Japanese Law Translation Database System art-54 · https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54 · https://japanlaw.org/l/335AC0000000123/art-54 **第一項** 事業主が納付すべき納付金の額は、各年度につき、調整基礎額に、当該年度に属する各月ごとにその初日におけるその雇用する労働者の数に基準雇用率を乗じて得た数（その数に一人未満の端数があるときは、その端数は、切り捨てる。）の合計数を乗じて得た額とする。 art-54/par-1 · https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-1 · https://japanlaw.org/l/335AC0000000123/art-54/par-1 The amount of the levy that an employer must pay is the amount arrived at when the base amount for adjustment is multiplied by the aggregate of the numbers arrived at when the number of workers the employer employs as of the first day of each month of the fiscal year in question is multiplied by the benchmark proportion of disabled workers (any part of the number so calculated representing less than one full person is disregarded) for each fiscal year. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の調整基礎額は、事業主がその雇用する労働者の数に基準雇用率を乗じて得た数に達するまでの数の対象障害者である者を雇用するものとした場合に当該対象障害者である者一人につき通常必要とされる一月当たりの特別費用（対象障害者である者を雇用する場合に必要な施設又は設備の設置又は整備その他の対象障害者である者の適正な雇用管理に必要な措置に通常要する費用その他対象障害者である者を雇用するために特別に必要とされる費用をいう。）の額の平均額を基準として、政令で定める金額とする。 art-54/par-2 · https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-2 · https://japanlaw.org/l/335AC0000000123/art-54/par-2 The "base amount for adjustment" referred to in the preceding paragraph is the amount provided for by Cabinet Order based on the average of the amounts of special expenses (meaning the expenses typically needed to install or maintain the facilities or equipment that are necessary when an employer employs a qualifying disabled person and to implement other such measures that are necessary for providing proper personnel management for a qualifying disabled person, and any other expenses that are considered to be particularly necessary for an employer to employ a qualifying disabled person) per month that would typically be considered necessary for each of the relevant qualifying disabled persons if the employer were employing a number of qualifying disabled persons that brought it up to the number arrived at when the number of workers they employ is multiplied by the benchmark proportion of disabled workers. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前二項の基準雇用率は、労働者の総数に対する対象障害者である労働者の総数の割合を基準として設定するものとし、少なくとも五年ごとに、当該割合の推移を勘案して政令で定める。 art-54/par-3 · https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-3 · https://japanlaw.org/l/335AC0000000123/art-54/par-3 The "benchmark proportion of disabled workers" referred to in the preceding two paragraphs is to be set based on the percentage of the total number of workers that the total number of qualifying disabled workers accounts for, and is prescribed by Cabinet Order at least every five years in consideration of the changes in that percentage. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第四十三条第八項の規定は、第一項及び第二項の雇用する労働者の数並びに前項の労働者の総数の算定について準用する。 art-54/par-4 · https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-4 · https://japanlaw.org/l/335AC0000000123/art-54/par-4 The provisions of Article 43, paragraph (8) apply mutatis mutandis to the calculation of the number of workers an employer employs that is referred to in paragraph (1) and paragraph (2) and the total number of workers referred to in the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 第四十五条の二第四項から第六項までの規定は第三項の対象障害者である労働者の総数の算定について、第四十八条第八項の規定は親事業主、関係親事業主又は特定組合等に係る第一項の規定の適用について準用する。 art-54/par-5 · https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-5 · https://japanlaw.org/l/335AC0000000123/art-54/par-5 The provisions of Article 45-2, paragraphs (4) through (6) apply mutatis mutandis to the calculation of the total number of qualifying disabled workers referred to in paragraph (3), and the provisions of Article 48, paragraph (8) apply mutatis mutandis to the application of the provisions of paragraph (1) to a parent employer, related parent employer, or specified cooperative or association. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-54/par-2: 前項 → 障害者の雇用の促進等に関する法律 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-1 · https://japanlaw.org/l/335AC0000000123/art-54/par-1 - art-54/par-3: 前二項 → 障害者の雇用の促進等に関する法律 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-1 · https://japanlaw.org/l/335AC0000000123/art-54/par-1 - art-54/par-3: 前二項 → 障害者の雇用の促進等に関する法律 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-2 · https://japanlaw.org/l/335AC0000000123/art-54/par-2 - art-54/par-4: 第四十三条第八項 → 障害者の雇用の促進等に関する法律 第四十三条第八項 (Article 43, paragraph (8)), art-43/par-8 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-43/par-8 · https://japanlaw.org/l/335AC0000000123/art-43/par-8 - art-54/par-4: 第一項 → 障害者の雇用の促進等に関する法律 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-1 · https://japanlaw.org/l/335AC0000000123/art-54/par-1 - art-54/par-4: 第二項 → 障害者の雇用の促進等に関する法律 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-2 · https://japanlaw.org/l/335AC0000000123/art-54/par-2 - art-54/par-4: 前項 → 障害者の雇用の促進等に関する法律 第五十四条第三項 (Article 54, paragraph (3)), art-54/par-3 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-3 · https://japanlaw.org/l/335AC0000000123/art-54/par-3 - art-54/par-5: 第四十五条の二第四項から第六項まで → 障害者の雇用の促進等に関する法律 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-45-2/par-4 · https://japanlaw.org/l/335AC0000000123/art-45-2/par-4 - art-54/par-5: 第四十五条の二第四項から第六項まで → 障害者の雇用の促進等に関する法律 第四十五条の二第五項 (Article 45-2, paragraph (5)), art-45-2/par-5 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-45-2/par-5 · https://japanlaw.org/l/335AC0000000123/art-45-2/par-5 - art-54/par-5: 第四十五条の二第四項から第六項まで → 障害者の雇用の促進等に関する法律 第四十五条の二第六項 (Article 45-2, paragraph (6)), art-45-2/par-6 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-45-2/par-6 · https://japanlaw.org/l/335AC0000000123/art-45-2/par-6 - art-54/par-5: 第三項 → 障害者の雇用の促進等に関する法律 第五十四条第三項 (Article 54, paragraph (3)), art-54/par-3 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-3 · https://japanlaw.org/l/335AC0000000123/art-54/par-3 - art-54/par-5: 第四十八条第八項 → 障害者の雇用の促進等に関する法律 第四十八条第八項 (Article 48, paragraph (8)), art-48/par-8 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-48/par-8 · https://japanlaw.org/l/335AC0000000123/art-48/par-8 - art-54/par-5: 第一項 → 障害者の雇用の促進等に関する法律 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-1 · https://japanlaw.org/l/335AC0000000123/art-54/par-1 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 障害者の雇用の促進等に関する法律 第四十三条第二項（一般事業主の雇用義務等） — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-43/par-2 · https://japanlaw.org/l/335AC0000000123/art-43/par-2 - 障害者の雇用の促進等に関する法律 第五十条第一項（障害者雇用調整金の支給） — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-50/par-1 · https://japanlaw.org/l/335AC0000000123/art-50/par-1 - 障害者の雇用の促進等に関する法律 第五十条第二項（障害者雇用調整金の支給） — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-50/par-2 · https://japanlaw.org/l/335AC0000000123/art-50/par-2 - 障害者の雇用の促進等に関する法律 第五十四条第二項（納付金の額等） — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-2 · https://japanlaw.org/l/335AC0000000123/art-54/par-2 - 障害者の雇用の促進等に関する法律 第五十四条第三項（納付金の額等） — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-3 · https://japanlaw.org/l/335AC0000000123/art-54/par-3 - 障害者の雇用の促進等に関する法律 第五十四条第四項（納付金の額等） — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-4 · https://japanlaw.org/l/335AC0000000123/art-54/par-4 - 障害者の雇用の促進等に関する法律 第五十四条第五項（納付金の額等） — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-54/par-5 · https://japanlaw.org/l/335AC0000000123/art-54/par-5 - 障害者の雇用の促進等に関する法律 第五十五条第一項 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-55/par-1 · https://japanlaw.org/l/335AC0000000123/art-55/par-1 - 障害者の雇用の促進等に関する法律 第五十五条第二項 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/art-55/par-2 · https://japanlaw.org/l/335AC0000000123/art-55/par-2 - 障害者の雇用の促進等に関する法律 附則第四条第三項（雇用する労働者の数が百人以下である事業主に係る納付金及び報奨金等に関する暫定措置） — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/suppl-3351-123/art-4/par-3 · https://japanlaw.org/l/335AC0000000123/suppl-3351-123/art-4/par-3 - 障害者の雇用の促進等に関する法律 附則第五条第一項（除外率設定業種に係る納付金の額の算定等に関する暫定措置） — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/suppl-3351-123/art-5/par-1 · https://japanlaw.org/l/335AC0000000123/suppl-3351-123/art-5/par-1 - 障害者の雇用の促進等に関する法律 附則第二条第一項（障害者雇用納付金及び障害者雇用調整金に関する経過措置） — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/suppl-4201-96/art-2/par-1 · https://japanlaw.org/l/335AC0000000123/suppl-4201-96/art-2/par-1 - 障害者の雇用の促進等に関する法律 附則第三条第一項 — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/suppl-4201-96/art-3/par-1 · https://japanlaw.org/l/335AC0000000123/suppl-4201-96/art-3/par-1 - 障害者の雇用の促進等に関する法律 附則第四条第一項（一般事業主の雇用義務等に関する経過措置） — https://japanlaw.org/en/employment-of-persons-with-disabilities-act/suppl-4251-46/art-4/par-1 · https://japanlaw.org/l/335AC0000000123/suppl-4251-46/art-4/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 障害者の雇用の促進等に関する法律 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/335AC0000000123/20261001_507AC0000000063), retrieved 2026-10-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act to Facilitate the Employment of Persons with Disabilities — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3845/tb), retrieved 2026-10-18 - This site's parser, version 209 — 障害者の雇用の促進等に関する法律 — structure, counts, cross-references and defined terms, computed 2026-10-18