# 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 — 第七十二条 (Article 72) This is the Markdown twin of https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-72. 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: 第七十二条 (Article 72)（書類の保存義務） — address `art-72` - 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-72 - 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. --- ### 第七十二条（書類の保存義務） — Obligation to Retain Documents caption: machine translation, not official art-72 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-72 **第一項** 事業主若しくは事業主であつた者又は労働保険事務組合若しくは労働保険事務組合であつた団体は、法又はこの省令による書類を、その完結の日から三年間（第六十八条第三号の帳簿にあつては、四年間）保存しなければならない。 art-72/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-72/par-1 An employer or former employer, or a labor insurance administrative affairs association or an association that was formerly a labor insurance administrative affairs association, must retain the documents under the Act or this Ministerial Order for three years from the day of their completion (four years for the accounting books under Article 68, item (iii)). machine translation, not official --- ## Cites - art-72/par-1: 第六十八条第三号 → 労働保険の保険料の徴収等に関する法律施行規則 第六十八条第一項第三号 (Article 68, paragraph (1), item (iii)), art-68/par-1/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-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-20261106T133737-016, 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