# 労働保険の保険料の徴収等に関する法律施行規則 / Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance — 第二十四条 (Article 24)

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- Law: 労働保険の保険料の徴収等に関する法律施行規則 (Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance), 昭和四十七年労働省令第八号
- English title "Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance": claude-opus-5-5
- Kind: MinisterialOrdinance — 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: 第二十四条 (Article 24)（賃金総額の見込額の特例等） — address `art-24`
- Text in force since: 2026-05-21
- URL (the page that opens at this provision): https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24
- e-Gov law ID: 347M50002000008 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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.

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### 第二十四条（賃金総額の見込額の特例等） — Special Provisions on the Prospective Amount of Total Wages, Etc.
<sup>caption: machine translation, not official</sup>
<sup>art-24 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24</sup>

**第一項**  法第十五条第一項各号の厚生労働省令で定める場合は、当該保険年度の保険料算定基礎額の見込額が、直前の保険年度の保険料算定基礎額の百分の五十以上百分の二百以下である場合とする。
<sup>art-24/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24/par-1</sup>
The cases specified by Order of the Ministry of Health, Labour and Welfare as referred to in the items of Article 15, paragraph (1) of the Act are cases where the prospective amount of the basic amount for calculating insurance premiums for the insurance year in question is 50/100 or more and 200/100 or less of the basic amount for calculating insurance premiums for the immediately preceding insurance year.
<sup>machine translation, not official</sup>

**第二項**  法第十五条第一項及び第二項の厚生労働省令で定める事項は、次のとおりとする。
<sup>art-24/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24/par-2</sup>
The matters specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 15, paragraphs (1) and (2) of the Act are as follows:
<sup>machine translation, not official</sup>

  **一**  労働保険番号
  <sup>art-24/par-2/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24/par-2/item-1</sup>
  the labor insurance number;
  <sup>machine translation, not official</sup>

  **二**  事業主の氏名又は名称及び住所又は所在地
  <sup>art-24/par-2/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24/par-2/item-2</sup>
  the name and address or location of the employer;
  <sup>machine translation, not official</sup>

  **三**  保険料算定基礎額の見込額（当該見込額が前項の規定に該当する場合には、直前の保険年度の保険料算定基礎額）
  <sup>art-24/par-2/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24/par-2/item-3</sup>
  the prospective amount of the basic amount for calculating insurance premiums (where the prospective amount falls under the preceding paragraph, the basic amount for calculating insurance premiums for the immediately preceding insurance year);
  <sup>machine translation, not official</sup>

  **四**  保険料率
  <sup>art-24/par-2/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24/par-2/item-4</sup>
  the insurance premium rate;
  <sup>machine translation, not official</sup>

  **五**  事業に係る労働者数
  <sup>art-24/par-2/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24/par-2/item-5</sup>
  the number of workers pertaining to the business; and
  <sup>machine translation, not official</sup>

  **六**  事業主が法人番号を有する場合には、当該事業主の法人番号
  <sup>art-24/par-2/item-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24/par-2/item-6</sup>
  where the employer has a corporate number, the corporate number of the employer.
  <sup>machine translation, not official</sup>

**第三項**  法第十五条第一項の規定による申告書（労働保険事務組合に労働保険事務の処理が委託されている事業に係るものを除く。）の提出（保険年度の中途に保険関係が成立したものについての当該保険関係が成立した日から五十日以内に行う申告書の提出を除く。）は、特定法人（事業年度（法人税法（昭和四十年法律第三十四号）第十三条及び第十四条に規定する事業年度をいう。）開始の時における資本金の額、出資金の額若しくは銀行等保有株式取得機構がその会員から銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第四十一条第一項及び第三項の規定により納付された同条第一項の当初拠出金の額及び同条第三項の売却時拠出金の額の合計額が一億円を超える法人、保険業法（平成七年法律第百五号）第二条第五項に規定する相互会社、投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項に規定する投資法人又は資産の流動化に関する法律（平成十年法律第百五号）第二条第三項に規定する特定目的会社をいう。次条第三項及び第三十三条第二項において同じ。）にあつては、電子情報処理組織（都道府県労働局の使用に係る電子計算機（入出力装置を含む。以下この項及び第六十一条において同じ。）と特定法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。以下この項において同じ。）を使用して行うものとする。ただし、電気通信回線の故障、災害その他の理由により電子情報処理組織を使用することが困難であると認められる場合で、かつ、電子情報処理組織を使用しないで当該申告書の提出を行うことができると認められる場合は、この限りでない。
<sup>art-24/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24/par-3</sup>
The submission of the written declaration under Article 15, paragraph (1) of the Act (excluding that pertaining to a business for which the handling of labor insurance administrative affairs has been entrusted to a labor insurance administrative affairs association) (excluding the submission of a written declaration made within 50 days from the day on which the insurance relation was established, for a business for which the insurance relation was established in the middle of an insurance year) is, for a specified corporation (meaning a corporation for which the amount of capital, the amount of contributions, or the total of the amount of the initial contributions under Article 41, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001) and the amount of the contributions upon sale under paragraph (3) of that Article, paid to the Banks' Shareholdings Purchase Corporation by its members pursuant to paragraphs (1) and (3) of that Article exceeds 100,000,000 yen at the start of a business year (meaning the business year prescribed in Articles 13 and 14 of the Corporation Tax Act (Act No. 34 of 1965)), a mutual company prescribed in Article 2, paragraph (5) of the Insurance Business Act (Act No. 105 of 1995), an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), or a specific purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets (Act No. 105 of 1998); the same applies in paragraph (3) of the following Article and Article 33, paragraph (2)), to be made using an electronic data processing system (meaning an electronic data processing system that connects, by telecommunications line, the computers used by the Prefectural Labor Bureau (including input and output devices; the same applies hereinafter in this paragraph and Article 61) with the computers used by the specified corporation; the same applies hereinafter in this paragraph); provided, however, that this does not apply where it is found difficult to use the electronic data processing system due to a failure of the telecommunications line, a disaster or any other reason, and where it is found possible to submit the written declaration without using the electronic data processing system.
<sup>machine translation, not official</sup>

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## Cites
- art-24/par-1: 法第十五条第一項 → 労働保険の保険料の徴収等に関する法律 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-15/par-1 (e-Gov law ID 344AC0000000084)
- art-24/par-2: 法第十五条第一項 → 労働保険の保険料の徴収等に関する法律 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-15/par-1 (e-Gov law ID 344AC0000000084)
- art-24/par-2: 第二項 → 労働保険の保険料の徴収等に関する法律 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-15/par-2 (e-Gov law ID 344AC0000000084)
- art-24/par-2/item-3: 前項 → 労働保険の保険料の徴収等に関する法律施行規則 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24/par-1
- art-24/par-3: 法第十五条第一項 → 労働保険の保険料の徴収等に関する法律 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-15/par-1 (e-Gov law ID 344AC0000000084)
- art-24/par-3: 法人税法（昭和四十年法律第三十四号）第十三条 → 法人税法 第十三条 (Article 13), art-13 — https://japanlaw.org/en/corporation-tax-act/art-13 (e-Gov law ID 340AC0000000034)
- art-24/par-3: 第十四条 → 法人税法 第十四条 (Article 14), art-14 — https://japanlaw.org/en/corporation-tax-act/art-14 (e-Gov law ID 340AC0000000034)
- art-24/par-3: 銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第四十一条第一項 → e-Gov law 413AC0000000131, 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — not held in this collection
- art-24/par-3: 第三項 → e-Gov law 413AC0000000131, 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — not held in this collection
- art-24/par-3: 保険業法（平成七年法律第百五号）第二条第五項 → e-Gov law 407AC0000000105, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-24/par-3: 投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- art-24/par-3: 資産の流動化に関する法律（平成十年法律第百五号）第二条第三項 → e-Gov law 410AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-24/par-3: 次条第三項 → 労働保険の保険料の徴収等に関する法律施行規則 第二十五条第三項 (Article 25, paragraph (3)), art-25/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-25/par-3
- art-24/par-3: 第三十三条第二項 → 労働保険の保険料の徴収等に関する法律施行規則 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-33/par-2
- art-24/par-3: この項 → 労働保険の保険料の徴収等に関する法律施行規則 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24/par-3
- art-24/par-3: 第六十一条 → 労働保険の保険料の徴収等に関する法律施行規則 第六十一条 (Article 61), art-61 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-61

## Cited by

10 provisions cite this one. No official source publishes this direction.

- 労働保険の保険料の徴収等に関する法律施行規則 第二十四条第二項第三号（賃金総額の見込額の特例等） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24/par-2/item-3
- 労働保険の保険料の徴収等に関する法律施行規則 第二十四条第三項（賃金総額の見込額の特例等） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-24/par-3
- 労働保険の保険料の徴収等に関する法律施行規則 附則第二条第二項（経過措置） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4019-2/art-2/par-2
- 労働保険の保険料の徴収等に関する法律施行規則 附則第七項 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4049-2/par-7
- 労働保険の保険料の徴収等に関する法律施行規則 附則第十一項 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4049-2/par-11
- 労働保険の保険料の徴収等に関する法律施行規則 附則第二条第二項（経過措置） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4109-34/art-2/par-2
- 労働保険の保険料の徴収等に関する法律施行規則 附則第三条第十項（労働保険の保険料の徴収等に関する法律施行規則の一部改正に伴う経過措置） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4139-31/art-3/par-10
- 労働保険の保険料の徴収等に関する法律施行規則 附則第三項 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4239-4/par-3
- 労働保険の保険料の徴収等に関する法律施行規則 附則第三項 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4249-125/par-3
- 労働保険の保険料の徴収等に関する法律施行規則 附則第二項（電子情報処理組織を使用して行う申告に関する経過措置） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4319-20/par-2

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-06
- e-Gov 法令検索, Digital Agency (デジタル庁) — 労働保険の保険料の徴収等に関する法律施行規則 — the text in force from 2026-05-21 (https://laws.e-gov.go.jp/law/347M50002000008/20260521_508M60000100088), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-006, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-007, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-007, translated 2026-11-07
- This site's parser, version 227 — 労働保険の保険料の徴収等に関する法律施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06