# 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 — 第三十六条 (Article 36) This is the Markdown twin of https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第三十六条 (Article 36)（労働保険料の還付） — address `art-36` - 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-36 - 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. --- ### 第三十六条（労働保険料の還付） — Refund of Labor Insurance Premiums caption: machine translation, not official art-36 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36 **第一項** 事業主が、法第十九条第一項及び第二項の申告書（第三十八条において「確定保険料申告書」という。）を提出する際に、又は法第十九条第四項の規定による通知を受けた日の翌日から起算して十日以内に、それぞれ、既に納付した概算保険料の額のうち、確定保険料の額を超える額（以下「超過額」という。）の還付を請求したときは、官署支出官又は事業場の所在地を管轄する都道府県労働局労働保険特別会計資金前渡官吏（以下「所轄都道府県労働局資金前渡官吏」という。）は、その超過額を還付するものとする。事業主が、法第二十条第一項（同条第二項において準用する場合を含む。）の規定により引き下げられた労働保険料の額についての所轄都道府県労働局歳入徴収官の通知を受けた日の翌日から起算して十日以内に同条第三項の差額の還付を請求したときも、同様とする。 art-36/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-1 If an employer, at the time of submitting the written declaration under Article 19, paragraphs (1) and (2) of the Act (referred to as the "written declaration of final insurance premiums" in Article 38), or within 10 days counting from the day following the day on which the employer received the notice under Article 19, paragraph (4) of the Act, respectively requests a refund of the amount, out of the amount of estimated insurance premiums already paid, that exceeds the amount of final insurance premiums (hereinafter referred to as the "excess amount"), the disbursing officer or the Cash Advance Officer of the Labor Insurance Special Account of the Prefectural Labor Bureau having jurisdiction over the location of the workplace (hereinafter referred to as the "Cash Advance Officer of the Prefectural Labor Bureau Concerned") is to refund the excess amount. The same applies where an employer requests a refund of the difference under Article 20, paragraph (3) of the Act within 10 days counting from the day following the day on which the employer received the notice from the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned concerning the amount of labor insurance premiums reduced pursuant to the provisions of Article 20, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article). machine translation, not official **第二項** 前項の規定による請求は、次に掲げる事項を記載した請求書を官署支出官又は所轄都道府県労働局資金前渡官吏（第一条第三項第一号の一般保険料並びに同号の第一種特別加入保険料、第二種特別加入保険料及び第三種特別加入保険料に係る請求書にあつては、所轄都道府県労働局長及び所轄労働基準監督署長を経由して官署支出官又は所轄労働基準監督署長を経由して所轄都道府県労働局資金前渡官吏）に提出することによつて行わなければならない。 art-36/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2 A request under the preceding paragraph must be made by submitting a written request stating the following matters to the disbursing officer or the Cash Advance Officer of the Prefectural Labor Bureau Concerned (in the case of a written request pertaining to the general insurance premiums under Article 1, paragraph (3), item (i) and the Class I special enrollment insurance premiums, Class II special enrollment insurance premiums and Class III special enrollment insurance premiums under item (i) of that paragraph, to the disbursing officer via the Director of the Prefectural Labor Bureau Concerned and the Director of the Labor Standards Office Concerned, or to the Cash Advance Officer of the Prefectural Labor Bureau Concerned via the Director of the Labor Standards Office Concerned). machine translation, not official **一** 労働保険番号 art-36/par-2/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2/item-1 Labor insurance number; machine translation, not official **二** 事業主の氏名又は名称及び住所又は所在地 art-36/par-2/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2/item-2 The employer's name or title, and address or location; machine translation, not official **三** 次のイ及びロに掲げる者の区分に応じ、当該イ及びロに定める事項 art-36/par-2/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2/item-3 The matters specified in (a) and (b) respectively for the categories of persons listed in (a) and (b): machine translation, not official **イ** 払渡しを受ける機関に金融機関を希望する者（ロに掲げる者を除く。）　払渡希望金融機関の名称及び預金口座の口座番号 art-36/par-2/item-3/sub-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2/item-3/sub-1 A person who wishes to receive payment through a financial institution (excluding a person listed in (b)): the name of the financial institution at which the person wishes to receive payment and the account number of the deposit account; machine translation, not official **ロ** 払渡しを受ける機関に郵便貯金銀行（郵政民営化法（平成十七年法律第九十七号）第九十四条に規定する郵便貯金銀行をいう。以下この号において同じ。）の営業所又は郵便局（簡易郵便局法（昭和二十四年法律第二百十三号）第二条に規定する郵便窓口業務を行う日本郵便株式会社の営業所であつて郵便貯金銀行を所属銀行とする銀行代理業（銀行法（昭和五十六年法律第五十九号）第二条第十四項に規定する銀行代理業をいう。）の業務を行うものをいう。以下この号において同じ。）を希望する者（預金口座への払込みを希望する者を除く。）　払渡希望郵便貯金銀行の営業所又は郵便局の名称及び所在地 art-36/par-2/item-3/sub-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2/item-3/sub-2 A person who wishes to receive payment through a business office of a postal savings bank (meaning the postal savings bank prescribed in Article 94 of the Postal Service Privatization Act (Act No. 97 of 2005); the same applies hereinafter in this item) or a post office (meaning a business office of Japan Post Co., Ltd. that conducts postal counter services prescribed in Article 2 of the Post Office Branch Act (Act No. 213 of 1949) and that conducts bank agency services (meaning the bank agency services prescribed in Article 2, paragraph (14) of the Banking Act (Act No. 59 of 1981)) with a postal savings bank as its principal bank; the same applies hereinafter in this item) (excluding a person who wishes payment into a deposit account): the name and location of the business office of the postal savings bank or the post office at which the person wishes to receive payment; machine translation, not official **四** 還付額及び還付理由 art-36/par-2/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2/item-4 Amount of refund and reason for refund. machine translation, not official --- ## Cites - art-36/par-1: 法第十九条第一項 → 労働保険の保険料の徴収等に関する法律 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-1 (e-Gov law ID 344AC0000000084) - art-36/par-1: 第二項 → 労働保険の保険料の徴収等に関する法律 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-2 (e-Gov law ID 344AC0000000084) - art-36/par-1: 第三十八条 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条 (Article 38), art-38 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38 - art-36/par-1: 法第十九条第四項 → 労働保険の保険料の徴収等に関する法律 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-4 (e-Gov law ID 344AC0000000084) - art-36/par-1: 法第二十条第一項 → 労働保険の保険料の徴収等に関する法律 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-20/par-1 (e-Gov law ID 344AC0000000084) - art-36/par-1: 同条第二項 → 労働保険の保険料の徴収等に関する法律 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-20/par-2 (e-Gov law ID 344AC0000000084) - art-36/par-1: 同条第三項 → 労働保険の保険料の徴収等に関する法律 第二十条第三項 (Article 20, paragraph (3)), art-20/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-20/par-3 (e-Gov law ID 344AC0000000084) - art-36/par-2: 前項 → 労働保険の保険料の徴収等に関する法律施行規則 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-1 - art-36/par-2/item-3/sub-2: 郵政民営化法（平成十七年法律第九十七号）第九十四条 → e-Gov law 417AC0000000097, 第九十四条 (Article 94), art-94 — not held in this collection - art-36/par-2/item-3/sub-2: この号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十六条第二項第三号 (Article 36, paragraph (2), item (iii)), art-36/par-2/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2/item-3 - art-36/par-2/item-3/sub-2: 簡易郵便局法（昭和二十四年法律第二百十三号）第二条 → e-Gov law 324AC0000000213, 第二条 (Article 2), art-2 — not held in this collection - art-36/par-2/item-3/sub-2: 銀行法（昭和五十六年法律第五十九号）第二条第十四項 → 銀行法 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — https://japanlaw.org/en/banking-act/art-2/par-14 (e-Gov law ID 356AC0000000059) ## Cited by 8 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 第一条第一項（事務の所轄） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-1/par-1 - 労働保険の保険料の徴収等に関する法律施行規則 第三十六条第二項（労働保険料の還付） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2 - 労働保険の保険料の徴収等に関する法律施行規則 第三十六条第二項第三号ロ（労働保険料の還付） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2/item-3/sub-2 - 労働保険の保険料の徴収等に関する法律施行規則 第三十七条第一項（労働保険料の充当） — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-37/par-1 - 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 附則第五条第一項 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4089-6/art-5/par-1 - 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 附則第三項 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4249-125/par-3 --- ## 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-20261106T133737-009, 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-20261106T133737-009, 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