# 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 — 第三章 (Chapter 3)

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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: 第三章 (Chapter 3) — address `ch-3`
- 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/ch-3
- 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.
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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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## 第三章　労働保険料の納付の手続等 — Chapter III Procedures for Payment of Labor Insurance Premiums
<sup>heading: machine translation, not official</sup>
<sup>ch-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/ch-3</sup>

### 第十一条（用語） — Terms
<sup>caption: machine translation, not official</sup>
<sup>art-11 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-11</sup>

**第一項**  この章において、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
<sup>art-11/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-11/par-1</sup>
In this Chapter, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  概算保険料　法第十五条第一項若しくは第二項の労働保険料又は同条第三項の規定により政府が決定した労働保険料をいう。
  <sup>art-11/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-11/par-1/item-1</sup>
  Estimated insurance premium: this means the labor insurance premiums under Article 15, paragraph (1) or (2) of the Act or the labor insurance premiums determined by the government pursuant to the provisions of paragraph (3) of that Article;
  <sup>machine translation, not official</sup>

  **二**  保険料算定基礎額　法第十一条第一項の賃金総額、法第十三条の厚生労働省令で定める額の総額、法第十四条第一項の厚生労働省令で定める額の総額又は法第十四条の二第一項の厚生労働省令で定める額の総額（これらの額に千円未満の端数があるときは、その端数を切り捨てた額）をいう。
  <sup>art-11/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-11/par-1/item-2</sup>
  Basic amount for calculating insurance premiums: this means the total amount of wages under Article 11, paragraph (1) of the Act, the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 13 of the Act, the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 14, paragraph (1) of the Act, or the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 14-2, paragraph (1) of the Act (if any of these amounts includes a fraction of less than 1,000 yen, the amount after discarding the fraction); and
  <sup>machine translation, not official</sup>

  **三**  確定保険料　法第十九条第一項若しくは第二項の労働保険料又は同条第四項の規定により政府が決定した労働保険料をいう。
  <sup>art-11/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-11/par-1/item-3</sup>
  Final insurance premium: this means the labor insurance premiums under Article 19, paragraph (1) or (2) of the Act or the labor insurance premiums determined by the government pursuant to the provisions of paragraph (4) of that Article.
  <sup>machine translation, not official</sup>

### 第十二条（賃金総額の特例） — Special Provisions on Total Amount of Wages
<sup>caption: machine translation, not official</sup>
<sup>art-12 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-12</sup>

**第一項**  法第十一条第三項の厚生労働省令で定める事業は、労災保険に係る保険関係が成立している事業のうち次の各号に掲げる事業であつて、同条第一項の賃金総額を正確に算定することが困難なものとする。
<sup>art-12/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-12/par-1</sup>
The businesses specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 11, paragraph (3) of the Act are, among the businesses for which the insurance relation pertaining to industrial accident insurance has been established, the businesses listed in the following items for which it is difficult to calculate accurately the total amount of wages under paragraph (1) of that Article:
<sup>machine translation, not official</sup>

  **一**  請負による建設の事業
  <sup>art-12/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-12/par-1/item-1</sup>
  a construction business by contract;
  <sup>machine translation, not official</sup>

  **二**  立木の伐採の事業
  <sup>art-12/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-12/par-1/item-2</sup>
  a felling of standing trees business;
  <sup>machine translation, not official</sup>

  **三**  造林の事業、木炭又は薪を生産する事業その他の林業の事業（立木の伐採の事業を除く。）
  <sup>art-12/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-12/par-1/item-3</sup>
  a forestation business, a business producing charcoal or firewood, and any other forestry business (excluding a felling of standing trees business); and
  <sup>machine translation, not official</sup>

  **四**  水産動植物の採捕又は養殖の事業
  <sup>art-12/par-1/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-12/par-1/item-4</sup>
  a business of catching or culturing aquatic animals and plants.
  <sup>machine translation, not official</sup>

### 第十三条
<sup>art-13 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-13</sup>

**第一項**  前条第一号の事業については、その事業の種類に従い、請負金額に別表第二に掲げる率を乗じて得た額を賃金総額とする。
<sup>art-13/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-13/par-1</sup>
For the business under item (i) of the preceding Article, the amount obtained by multiplying the contract amount by the rate listed in Appended Table 2, according to the type of business, is the total amount of wages.
<sup>machine translation, not official</sup>

**第二項**  次の各号に該当する場合には、前項の請負金額は、当該各号に定めるところにより計算した額とする。
<sup>art-13/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-13/par-2</sup>
In the cases falling under each of the following items, the contract amount under the preceding paragraph is the amount calculated as prescribed in the respective items:
<sup>machine translation, not official</sup>

  **一**  事業主が注文者その他の者からその事業に使用する物の支給を受け、又は機械器具等の貸与を受けた場合には、支給された物の価額に相当する額（消費税等相当額を除く。）又は機械器具等の損料に相当する額（消費税等相当額を除く。）を請負代金の額（消費税等相当額を除く。）に加算する。ただし、厚生労働大臣が定める事業の種類に該当する事業の事業主が注文者その他の者からその事業に使用する物で厚生労働大臣がその事業の種類ごとに定めるものの支給を受けた場合には、この限りでない。
  <sup>art-13/par-2/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-13/par-2/item-1</sup>
  if the employer is supplied by the orderer or another person with articles to be used in the business, or is lent machinery, equipment, etc., an amount equivalent to the value of the articles supplied (excluding the amount equivalent to consumption tax, etc.) or an amount equivalent to the rental value of the machinery, equipment, etc. (excluding the amount equivalent to consumption tax, etc.) is added to the amount of the contract price (excluding the amount equivalent to consumption tax, etc.); provided, however, that this does not apply if the employer of a business falling under a type of business specified by the Minister of Health, Labour and Welfare is supplied by the orderer or another person with articles to be used in the business, being articles that the Minister of Health, Labour and Welfare specifies for each type of business;
  <sup>machine translation, not official</sup>

  **二**  前号ただし書の規定により厚生労働大臣が定める事業の種類に該当する事業についての請負代金の額にその事業に使用する物で同号ただし書の規定により厚生労働大臣がその事業の種類ごとに定めるものの価額が含まれている場合には、その物の価額に相当する額（消費税等相当額を除く。）をその請負代金の額（消費税等相当額を除く。）から控除する。
  <sup>art-13/par-2/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-13/par-2/item-2</sup>
  if the amount of the contract price for a business falling under a type of business specified by the Minister of Health, Labour and Welfare pursuant to the proviso to the preceding item includes the value of articles to be used in the business, being articles that the Minister of Health, Labour and Welfare has specified for each type of business pursuant to the proviso to that item, an amount equivalent to the value of those articles (excluding the amount equivalent to consumption tax, etc.) is deducted from the amount of the contract price (excluding the amount equivalent to consumption tax, etc.).
  <sup>machine translation, not official</sup>

### 第十四条
<sup>art-14 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-14</sup>

**第一項**  第十二条第二号の事業については、所轄都道府県労働局長が定める素材一立方メートルを生産するために必要な労務費の額に、生産するすべての素材の材積を乗じて得た額を賃金総額とする。
<sup>art-14/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-14/par-1</sup>
For the business under item (ii) of Article 12, the amount obtained by multiplying the amount of labor cost necessary for producing one cubic meter of timber, as specified by the Director of the Prefectural Labor Bureau Concerned, by the volume of all the timber produced is the total amount of wages.
<sup>machine translation, not official</sup>

### 第十五条
<sup>art-15 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-15</sup>

**第一項**  第十二条第三号及び第四号の事業については、その事業の労働者につき労働基準法（昭和二十二年法律第四十九号）第十二条第八項の規定に基づき厚生労働大臣が定める平均賃金に相当する額に、それぞれの労働者の使用期間の総日数を乗じて得た額の合算額を賃金総額とする。
<sup>art-15/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-15/par-1</sup>
For the businesses under items (iii) and (iv) of Article 12, the total of the amounts obtained by multiplying the amount equivalent to the average wage prescribed by the Minister of Health, Labour and Welfare pursuant to Article 12, paragraph (8) of the Labor Standards Act (Act No. 49 of 1947) for the workers of the business by the total number of days of the period of employment of each worker is the total amount of wages.
<sup>machine translation, not official</sup>

### 第十六条（労災保険率等） — Industrial Accident Insurance Rates, Etc.
<sup>caption: machine translation, not official</sup>
<sup>art-16 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-16</sup>

**第一項**  船員法（昭和二十二年法律第百号）第一条に規定する船員を使用して行う船舶所有者（船員保険法（昭和十四年法律第七十三号）第三条に規定する場合にあつては、同条の規定により船舶所有者とされる者）の事業（以下この項において「船舶所有者の事業」という。）以外の事業に係る労災保険率は別表第一のとおりとし、船舶所有者の事業に係る労災保険率は千分の四十二とし、別表第一に掲げる事業及び船舶所有者の事業の種類の細目は、厚生労働大臣が別に定めて告示する。
<sup>art-16/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-16/par-1</sup>
The industrial accident insurance rates pertaining to businesses other than the business of a shipowner (in the case prescribed in Article 3 of the Mariners Insurance Act (Act No. 73 of 1939), the person who is deemed to be the shipowner pursuant to that Article) conducted by employing mariners prescribed in Article 1 of the Mariners Act (Act No. 100 of 1947) (hereinafter in this paragraph referred to as the "shipowner's business") are as set forth in Appended Table 1, the industrial accident insurance rate pertaining to the shipowner's business is 42/1000, and the details of the types of the businesses listed in Appended Table 1 and of the shipowner's business are to be separately specified and publicly notified by the Minister of Health, Labour and Welfare.
<sup>machine translation, not official</sup>

**第二項**  法第十二条第三項の非業務災害率は、千分の〇・六とする。
<sup>art-16/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-16/par-2</sup>
The non-industrial injury rate under Article 12, paragraph (3) of the Act is 0.6/1000.
<sup>machine translation, not official</sup>

### 第十七条（法第十二条第三項の規定の適用を受ける事業） — Businesses Subject to the Provisions of Article 12, Paragraph (3) of the Act
<sup>caption: machine translation, not official</sup>
<sup>art-17 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-17</sup>

**第一項**  法第十二条第三項第一号の百人以上の労働者を使用する事業及び同項第二号の二十人以上百人未満の労働者を使用する事業は、当該保険年度中の各月の末日（賃金締切日がある場合は、各月の末日の直前の賃金締切日）において使用した労働者数の合計数を十二で除して得た労働者数が、それぞれ百人以上である事業及び二十人以上百人未満である事業とする。ただし、船きよ、船舶、岸壁、波止場、停車場又は倉庫における貨物の取扱いの事業にあつては、当該保険年度中に使用した延労働者数を当該保険年度中の所定労働日数で除して得た労働者数が、それぞれ百人以上である事業及び二十人以上百人未満である事業とする。
<sup>art-17/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-17/par-1</sup>
The businesses employing 100 or more workers under Article 12, paragraph (3), item (i) of the Act and the businesses employing 20 or more but less than 100 workers under item (ii) of that paragraph are the businesses in which the number of workers obtained by dividing by 12 the total number of workers employed on the last day of each month during the insurance year in question (where there is a wage closing date, on the wage closing date immediately preceding the last day of each month) is 100 or more and 20 or more but less than 100, respectively; provided, however, that for a business of handling cargo at docks, on ships, at quays, at wharves, at railway stations or in warehouses, they are the businesses in which the number of workers obtained by dividing the cumulative number of workers employed during the insurance year in question by the number of scheduled working days during the insurance year is 100 or more and 20 or more but less than 100, respectively.
<sup>machine translation, not official</sup>

**第二項**  法第十二条第三項第二号の厚生労働省令で定める数は、〇・四とする。
<sup>art-17/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-17/par-2</sup>
The value specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 12, paragraph (3), item (ii) of the Act is 0.4.
<sup>machine translation, not official</sup>

**第三項**  法第十二条第三項第三号の厚生労働省令で定める規模は、建設の事業及び立木の伐採の事業について当該保険年度の確定保険料の額が四十万円以上であることとする。
<sup>art-17/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-17/par-3</sup>
The scale specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 12, paragraph (3), item (iii) of the Act is that, for a construction business and a felling of standing trees business, the amount of final insurance premiums for the insurance year in question is 400,000 yen or more.
<sup>machine translation, not official</sup>

### 第十七条の二（法第十二条第三項の特定疾病等） — Specific Diseases, Etc. Under Article 12, Paragraph (3) of the Act
<sup>caption: machine translation, not official</sup>
<sup>art-17-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-17-2</sup>

**第一項**  法第十二条第三項の厚生労働省令で定める疾病は、次の表の第二欄に掲げる疾病とし、同項の厚生労働省令で定める事業の種類は、同表の第二欄に掲げる疾病に応じ、それぞれ同表の第三欄に掲げる事業の種類とし、同項の厚生労働省令で定める者は、同表の第三欄に掲げる事業の種類に応じ、それぞれ同表の第四欄に定める者とする。
一	労働基準法施行規則（昭和二十二年厚生省令第二十三号）別表第一の二第三号２の疾病	港湾貨物取扱事業又は港湾荷役業	第三欄に掲げる事業の種類に属する事業主を異にする二以上の事業場において労働基準法施行規則別表第一の二第三号２に規定する業務に従事し、又は従事したことのある労働者であつて、当該労働者について第二欄に掲げる疾病の発生の原因となつた業務に従事した最後の事業場の事業主に日々又は二月以内の期間を定めて使用され、又は使用されたもの（二月を超えて使用されるに至つたものを除く。）
二	労働基準法施行規則別表第一の二第三号３の疾病	林業又は建設の事業	第三欄に掲げる事業の種類に属する事業主を異にする二以上の事業場において労働基準法施行規則別表第一の二第三号３に規定する業務に従事し、又は従事したことのある労働者であつて、当該労働者について第二欄に掲げる疾病の発生の原因となつた業務に従事した最後の事業場において当該業務に従事した期間（当該労働者が、当該最後の事業場に使用されるまでの間引き続いて当該最後の事業場の事業主の他の事業場に使用されていた場合にあつては、当該使用されていた期間のうち当該業務に従事した期間を通算した期間。次項から第五項までの第四欄において「特定業務従事期間」という。）が一年に満たないもの
三	労働基準法施行規則別表第一の二第五号の疾病	建設の事業	第三欄に掲げる事業の種類に属する事業主を異にする二以上の事業場において労働基準法施行規則別表第一の二第五号に規定する業務に従事し、又は従事したことのある労働者であつて、特定業務従事期間が三年に満たないもの
四	労働基準法施行規則別表第一の二第七号８の疾病	建設の事業	第三欄に掲げる事業の種類に属する事業主を異にする二以上の事業場において労働基準法施行規則別表第一の二第七号８に規定する業務に従事し、又は従事したことのある労働者であつて、特定業務従事期間が第二欄に掲げる疾病のうち肺がんについては十年、中皮腫については一年に満たないもの
港湾貨物取扱事業又は港湾荷役業	第三欄に掲げる事業の種類に属する事業主を異にする二以上の事業場において労働基準法施行規則別表第一の二第七号８に規定する業務に従事し、又は従事したことのある労働者であつて、当該労働者について第二欄に掲げる疾病の発生の原因となつた業務に従事した最後の事業場の事業主に日々又は二月以内の期間を定めて使用され、又は使用されたもの（二月を超えて使用されるに至つたものを除く。）
五	労働基準法施行規則別表第一の二第二号１１の疾病	建設の事業	第三欄に掲げる事業の種類に属する事業主を異にする二以上の事業場において労働基準法施行規則別表第一の二第二号１１に規定する業務に従事し、又は従事したことのある労働者であつて、特定業務従事期間が五年に満たないもの
<sup>art-17-2/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-17-2/par-1</sup>
The diseases specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 12, paragraph (3) of the Act are the diseases listed in column 2 of the following table, the types of business specified by Order of the Ministry of Health, Labour and Welfare as referred to in that paragraph are, according to the diseases listed in column 2 of the table, the types of business listed in column 3 of the table, respectively, and the persons specified by Order of the Ministry of Health, Labour and Welfare as referred to in that paragraph are, according to the types of business listed in column 3 of the table, the persons prescribed in column 4 of the table, respectively.
(i)	Disease under Appended Table 1-2, item (iii), 2 of the Ordinance for Enforcement of the Labor Standards Act (Order of the Ministry of Health and Welfare No. 23 of 1947)	Port cargo handling business or port stevedoring	A worker who is engaged or has been engaged in the work prescribed in Appended Table 1-2, item (iii), 2 of the Ordinance for Enforcement of the Labor Standards Act at two or more workplaces of different employers belonging to the types of business listed in column 3, and who is or was employed on a daily basis, or for a fixed period of two months or less, by the employer of the last workplace at which the worker engaged in the work that caused the occurrence of the disease listed in column 2 for that worker (excluding a worker who has come to be employed for more than two months)
(ii)	Disease under Appended Table 1-2, item (iii), 3 of the Ordinance for Enforcement of the Labor Standards Act	Forestry or construction business	A worker who is engaged or has been engaged in the work prescribed in Appended Table 1-2, item (iii), 3 of the Ordinance for Enforcement of the Labor Standards Act at two or more workplaces of different employers belonging to the types of business listed in column 3, and whose period of engagement in that work at the last workplace at which the worker engaged in the work that caused the occurrence of the disease listed in column 2 for that worker (where the worker had been employed continuously at other workplaces of the employer of that last workplace until being employed at that last workplace, the period obtained by aggregating the periods of engagement in that work during the period of that employment; referred to as the "specific work engagement period" in column 4 of rows (iii) through (v)) is less than one year
(iii)	Disease under Appended Table 1-2, item (v) of the Ordinance for Enforcement of the Labor Standards Act	Construction business	A worker who is engaged or has been engaged in the work prescribed in Appended Table 1-2, item (v) of the Ordinance for Enforcement of the Labor Standards Act at two or more workplaces of different employers belonging to the types of business listed in column 3, and whose specific work engagement period is less than three years
(iv)	Disease under Appended Table 1-2, item (vii), 8 of the Ordinance for Enforcement of the Labor Standards Act	Construction business	A worker who is engaged or has been engaged in the work prescribed in Appended Table 1-2, item (vii), 8 of the Ordinance for Enforcement of the Labor Standards Act at two or more workplaces of different employers belonging to the types of business listed in column 3, and whose specific work engagement period is less than 10 years for lung cancer, and less than one year for mesothelioma, among the diseases listed in column 2
Port cargo handling business or port stevedoring	A worker who is engaged or has been engaged in the work prescribed in Appended Table 1-2, item (vii), 8 of the Ordinance for Enforcement of the Labor Standards Act at two or more workplaces of different employers belonging to the types of business listed in column 3, and who is or was employed on a daily basis, or for a fixed period of two months or less, by the employer of the last workplace at which the worker engaged in the work that caused the occurrence of the disease listed in column 2 for that worker (excluding a worker who has come to be employed for more than two months)
(v)	Disease under Appended Table 1-2, item (ii), 11 of the Ordinance for Enforcement of the Labor Standards Act	Construction business	A worker who is engaged or has been engaged in the work prescribed in Appended Table 1-2, item (ii), 11 of the Ordinance for Enforcement of the Labor Standards Act at two or more workplaces of different employers belonging to the types of business listed in column 3, and whose specific work engagement period is less than five years
<sup>machine translation, not official</sup>

### 第十八条（法第十二条第三項の業務災害に関する保険給付の額の算定） — Calculation of the Amount of Insurance Benefits Pertaining to Occupational Accidents Under Article 12, Paragraph (3) of the Act
<sup>caption: machine translation, not official</sup>
<sup>art-18 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18</sup>

**第一項**  法第十二条第三項の厚生労働省令で定める保険給付は、療養補償給付、休業補償給付、介護補償給付及び労働者災害補償保険法施行規則（昭和三十年労働省令第二十二号。以下「労災則」という。）第四十六条の二十第三項、第五項、第七項又は第八項（労災則第四十六条の二十四及び第四十六条の二十五の三において準用する場合を含む。）の規定により給付基礎日額を算定した特別加入者（労働者災害補償保険法（昭和二十二年法律第五十号。以下「労災保険法」という。）第三十三条各号に掲げる者をいう。以下この条において同じ。）に関し支給する保険給付とする。
<sup>art-18/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-1</sup>
The insurance benefits specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 12, paragraph (3) of the Act are medical treatment compensation benefits, compensation payments for loss of salary during a temporary absence from work, nursing care compensation benefits, and insurance benefits paid in relation to a specially enrolled person (meaning a person listed in the items of Article 33 of the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947; hereinafter referred to as the "Industrial Accident Insurance Act"); the same applies hereinafter in this Article) for whom the basic daily benefit amount has been calculated pursuant to Article 46-20, paragraph (3), (5), (7) or (8) of the Ordinance for Enforcement of the Industrial Accident Compensation Insurance Act (Order of the Ministry of Labour No. 22 of 1955; hereinafter referred to as the "Industrial Accident Insurance Ordinance") (including cases where these provisions are applied mutatis mutandis pursuant to Article 46-24 and Article 46-25-3 of the Industrial Accident Insurance Ordinance).
<sup>machine translation, not official</sup>

**第二項**  法第十二条第三項の年金たる保険給付及び前項の保険給付（特別加入者に関し支給する保険給付を除く。）の額の算定は、次の各号に掲げる保険給付の区分に応じ、当該各号に定める額とすることにより行うものとする。
<sup>art-18/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-2</sup>
The calculation of the amount of the pension-type insurance benefits under Article 12, paragraph (3) of the Act and the insurance benefits under the preceding paragraph (excluding insurance benefits paid in relation to a specially enrolled person) is to be carried out by determining, according to the category of insurance benefits listed in the following items, the amount prescribed in the respective items:
<sup>machine translation, not official</sup>

  **一**  障害補償年金　同一の事由について労災保険法第八条に規定する給付基礎日額を平均賃金とみなして労働基準法第七十七条の規定を適用することとした場合に行われることとなる障害補償の額に相当する額
  <sup>art-18/par-2/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-2/item-1</sup>
  Disability compensation pension: an amount equivalent to the amount of the disability compensation that would be paid if, for the same reason, the provisions of Article 77 of the Labor Standards Act were applied by deeming the basic daily benefit amount prescribed in Article 8 of the Industrial Accident Insurance Act to be the average wage;
  <sup>machine translation, not official</sup>

  **二**  遺族補償年金　同一の事由について労災保険法第八条に規定する給付基礎日額を平均賃金とみなして労働基準法第七十九条の規定を適用することとした場合に行われることとなる遺族補償の額に相当する額
  <sup>art-18/par-2/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-2/item-2</sup>
  Compensation pension for surviving family: an amount equivalent to the amount of the compensation to the bereaved family that would be paid if, for the same reason, the provisions of Article 79 of the Labor Standards Act were applied by deeming the basic daily benefit amount prescribed in Article 8 of the Industrial Accident Insurance Act to be the average wage;
  <sup>machine translation, not official</sup>

  **三**  傷病補償年金　傷病補償年金のうち当該負傷又は疾病に関する療養の開始後三年を経過する日の属する月の前月までの月分のものの額を合計した額
  <sup>art-18/par-2/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-2/item-3</sup>
  Illness or injury compensation pension: the total of the amounts of the illness or injury compensation pension for the months up to the month preceding the month that includes the day on which three years elapse after the start of medical treatment for the injury or illness in question;
  <sup>machine translation, not official</sup>

  **四**  療養補償給付　療養補償給付のうち当該療養の開始後三年を経過する日前に支給すべき事由の生じたものの額を合計した額
  <sup>art-18/par-2/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-2/item-4</sup>
  Medical treatment compensation benefit: the total of the amounts of the medical treatment compensation benefit for which the reason for payment arose before the day on which three years elapse after the start of the medical treatment in question;
  <sup>machine translation, not official</sup>

  **五**  休業補償給付　休業補償給付のうち当該負傷又は疾病に関する療養の開始後三年を経過する日前に支給すべき事由の生じたものの額を合計した額
  <sup>art-18/par-2/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-2/item-5</sup>
  Compensation payment for loss of salary during a temporary absence from work: the total of the amounts of the compensation payment for loss of salary during a temporary absence from work for which the reason for payment arose before the day on which three years elapse after the start of medical treatment for the injury or illness in question; and
  <sup>machine translation, not official</sup>

  **六**  介護補償給付　介護補償給付のうち当該負傷又は疾病に関する療養の開始後三年を経過する日の属する月の前月までの月分のものの額を合計した額
  <sup>art-18/par-2/item-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-2/item-6</sup>
  Nursing care compensation benefit: the total of the amounts of the nursing care compensation benefit for the months up to the month preceding the month that includes the day on which three years elapse after the start of medical treatment for the injury or illness in question.
  <sup>machine translation, not official</sup>

**第三項**  前項の規定にかかわらず、法第十二条第三項の労災保険法第八条第三項に規定する給付基礎日額を用いて算定した保険給付及び特別加入者に関し支給する保険給付の額の算定は、次の各号に掲げる保険給付の区分に応じ、当該各号に定める額とすることにより行うものとする。
<sup>art-18/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-3</sup>
Notwithstanding the provisions of the preceding paragraph, the calculation of the amount of the insurance benefits referred to in Article 12, paragraph (3) of the Act that are calculated using the basic daily benefit amount prescribed in Article 8, paragraph (3) of the Industrial Accident Insurance Act and of insurance benefits paid in relation to a specially enrolled person is to be carried out by determining, according to the category of insurance benefits listed in the following items, the amount prescribed in the respective items:
<sup>machine translation, not official</sup>

  **一**  休業補償給付　休業補償給付（労災保険法第八条第三項に規定する給付基礎日額を用いて算定した保険給付にあつては、給付の原因となる負傷又は疾病が発生した事業場における賃金額をもとに算定した額に相当する額に限り、特別加入者に関し支給する保険給付にあつては、給付の原因となる負傷又は疾病が発生した事業場における賃金額をもとに算定した額に相当する額又は労災則第四十六条の二十第二項（労災則第四十六条の二十四及び第四十六条の二十五の三において準用する場合を含む。）に規定する方法により算定した場合の給付基礎日額をもとに算定した額に限る。）のうち当該負傷又は疾病に関する療養の開始後三年を経過する日前に支給すべき事由の生じたものの額を合計した額
  <sup>art-18/par-3/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-3/item-1</sup>
  Compensation payment for loss of salary during a temporary absence from work: the total of the amounts of the compensation payment for loss of salary during a temporary absence from work (in the case of insurance benefits calculated using the basic daily benefit amount prescribed in Article 8, paragraph (3) of the Industrial Accident Insurance Act, limited to an amount equivalent to the amount calculated on the basis of the amount of wages at the workplace where the injury or illness giving rise to the benefit occurred, and in the case of insurance benefits paid in relation to a specially enrolled person, limited to an amount equivalent to the amount calculated on the basis of the amount of wages at the workplace where the injury or illness giving rise to the benefit occurred, or the amount calculated on the basis of the basic daily benefit amount in the case where it is calculated by the method prescribed in Article 46-20, paragraph (2) of the Industrial Accident Insurance Ordinance (including cases where applied mutatis mutandis pursuant to Article 46-24 and Article 46-25-3 of the Industrial Accident Insurance Ordinance)) for which the reason for payment arose before the day on which three years elapse after the start of medical treatment for the injury or illness in question;
  <sup>machine translation, not official</sup>

  **二**  障害補償年金　労災保険法第八条第三項に規定する給付基礎日額を用いて算定した保険給付にあつては、同一の事由について同条第一項及び第二項に規定する方法により算定した場合の給付基礎日額を平均賃金とみなし、特別加入者に関し支給する保険給付にあつては、同一の事由について同条第一項及び第二項に規定する方法により算定した場合の給付基礎日額又は労災則第四十六条の二十第四項（労災則第四十六条の二十四及び第四十六条の二十五の三において準用する場合を含む。以下この項において同じ。）に規定する方法により算定した場合の給付基礎日額をもとに算定した額を平均賃金とみなして労働基準法第七十七条の規定を適用することとした場合に行われることとなる障害補償の額に相当する額
  <sup>art-18/par-3/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-3/item-2</sup>
  Disability compensation pension: an amount equivalent to the amount of the disability compensation that would be paid if the provisions of Article 77 of the Labor Standards Act were applied by deeming, in the case of insurance benefits calculated using the basic daily benefit amount prescribed in Article 8, paragraph (3) of the Industrial Accident Insurance Act, the basic daily benefit amount in the case where it is calculated for the same reason by the method prescribed in paragraphs (1) and (2) of that Article to be the average wage, and in the case of insurance benefits paid in relation to a specially enrolled person, the amount calculated on the basis of the basic daily benefit amount in the case where it is calculated for the same reason by the method prescribed in paragraphs (1) and (2) of that Article, or the basic daily benefit amount in the case where it is calculated by the method prescribed in Article 46-20, paragraph (4) of the Industrial Accident Insurance Ordinance (including cases where applied mutatis mutandis pursuant to Article 46-24 and Article 46-25-3 of the Industrial Accident Insurance Ordinance; the same applies hereinafter in this paragraph), to be the average wage;
  <sup>machine translation, not official</sup>

  **三**  障害補償一時金　障害補償一時金の額（労災保険法第八条第三項に規定する給付基礎日額を用いて算定した保険給付にあつては、給付の原因となる障害が発生した事業場における賃金額をもとに算定した額に相当する額に限り、特別加入者に関し支給する保険給付にあつては、給付の原因となる障害が発生した事業場における賃金額をもとに算定した額に相当する額又は労災則第四十六条の二十第四項に規定する方法により算定した場合の給付基礎日額をもとに算定した額に限る。）
  <sup>art-18/par-3/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-3/item-3</sup>
  Lump-sum compensation payment for disability: the amount of the lump-sum compensation payment for disability (in the case of insurance benefits calculated using the basic daily benefit amount prescribed in Article 8, paragraph (3) of the Industrial Accident Insurance Act, limited to an amount equivalent to the amount calculated on the basis of the amount of wages at the workplace where the disability giving rise to the benefit occurred, and in the case of insurance benefits paid in relation to a specially enrolled person, limited to an amount equivalent to the amount calculated on the basis of the amount of wages at the workplace where the disability giving rise to the benefit occurred, or the amount calculated on the basis of the basic daily benefit amount in the case where it is calculated by the method prescribed in Article 46-20, paragraph (4) of the Industrial Accident Insurance Ordinance);
  <sup>machine translation, not official</sup>

  **四**  遺族補償年金　労災保険法第八条第三項に規定する給付基礎日額を用いて算定した保険給付にあつては、同一の事由について同条第一項及び第二項に規定する方法により算定した場合の給付基礎日額を平均賃金とみなし、特別加入者に関し支給する保険給付にあつては、同一の事由について同条第一項及び第二項に規定する方法により算定した場合の給付基礎日額又は労災則第四十六条の二十第四項に規定する方法により算定した場合の給付基礎日額をもとに算定した額を平均賃金とみなして労働基準法第七十九条の規定を適用することとした場合に行われることとなる遺族補償の額に相当する額
  <sup>art-18/par-3/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-3/item-4</sup>
  Compensation pension for surviving family: an amount equivalent to the amount of compensation to the bereaved family that would be paid if the provisions of Article 79 of the Labor Standards Act were applied by deeming as the average wage, for insurance benefits calculated using the basic daily benefit amount prescribed in Article 8, paragraph (3) of the Industrial Accident Insurance Act, the basic daily benefit amount that would result if calculated for the same reason by the methods prescribed in paragraphs (1) and (2) of that Article, and, for insurance benefits paid with respect to a specially enrolled person, the amount calculated on the basis of the basic daily benefit amount that would result if calculated for the same reason by the methods prescribed in paragraphs (1) and (2) of that Article, or the basic daily benefit amount that would result if calculated by the method prescribed in Article 46-20, paragraph (4) of the Industrial Accident Insurance Ordinance;
  <sup>machine translation, not official</sup>

  **五**  遺族補償一時金　遺族補償一時金の額（労災保険法第八条第三項に規定する給付基礎日額を用いて算定した保険給付にあつては、給付の原因となる死亡が発生した事業場における賃金額をもとに算定した額に相当する額に限り、特別加入者に関し支給する保険給付にあつては、給付の原因となる死亡が発生した事業場における賃金額をもとに算定した額に相当する額又は労災則第四十六条の二十第四項に規定する方法により算定した場合の給付基礎日額をもとに算定した額に限る。）
  <sup>art-18/par-3/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-3/item-5</sup>
  Lump-sum compensation payment for surviving family: the amount of the lump-sum compensation payment for surviving family (limited, for insurance benefits calculated using the basic daily benefit amount prescribed in Article 8, paragraph (3) of the Industrial Accident Insurance Act, to an amount equivalent to the amount calculated on the basis of the amount of wages at the workplace where the death giving rise to the benefit occurred, and, for insurance benefits paid with respect to a specially enrolled person, to an amount equivalent to the amount calculated on the basis of the amount of wages at the workplace where the death giving rise to the benefit occurred, or the amount calculated on the basis of the basic daily benefit amount that would result if calculated by the method prescribed in Article 46-20, paragraph (4) of the Industrial Accident Insurance Ordinance);
  <sup>machine translation, not official</sup>

  **六**  葬祭料　葬祭料の額（労災保険法第八条第三項に規定する給付基礎日額を用いて算定した保険給付にあつては、給付の原因となる死亡が発生した事業場における賃金額をもとに算定した額に相当する額に限り、特別加入者に関し支給する保険給付にあつては、給付の原因となる死亡が発生した事業場における賃金額又は労災則第四十六条の二十第六項（労災則第四十六条の二十四及び第四十六条の二十五の三において準用する場合を含む。）に規定する方法により算定した場合の給付基礎日額をもとに算定した額に限る。）
  <sup>art-18/par-3/item-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-3/item-6</sup>
  Funeral service fee: the amount of the funeral service fee (limited, for insurance benefits calculated using the basic daily benefit amount prescribed in Article 8, paragraph (3) of the Industrial Accident Insurance Act, to an amount equivalent to the amount calculated on the basis of the amount of wages at the workplace where the death giving rise to the benefit occurred, and, for insurance benefits paid with respect to a specially enrolled person, to the amount calculated on the basis of the amount of wages at the workplace where the death giving rise to the benefit occurred, or the basic daily benefit amount that would result if calculated by the method prescribed in Article 46-20, paragraph (6) of the Industrial Accident Insurance Ordinance (including as applied mutatis mutandis pursuant to Articles 46-24 and 46-25-3 of that Ordinance));
  <sup>machine translation, not official</sup>

  **七**  傷病補償年金　傷病補償年金（労災保険法第八条第三項に規定する給付基礎日額を用いて算定した保険給付にあつては、給付の原因となる負傷又は疾病が発生した事業場における賃金額をもとに算定した額に相当する額に限り、特別加入者に関し支給する保険給付にあつては、給付の原因となる負傷又は疾病が発生した事業場における賃金額をもとに算定した額又は労災則第四十六条の二十第四項に規定する方法により算定した場合の給付基礎日額をもとに算定した額に限る。）のうち当該負傷又は疾病に関する療養の開始後三年を経過する日の属する月の前月までの月分のものの額を合計した額
  <sup>art-18/par-3/item-7 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-3/item-7</sup>
  Illness or injury compensation pension: the total of the amounts, for the months up to the month preceding the month that includes the day on which three years elapse after the start of medical treatment for the injury or illness, of the illness or injury compensation pension (limited, for insurance benefits calculated using the basic daily benefit amount prescribed in Article 8, paragraph (3) of the Industrial Accident Insurance Act, to an amount equivalent to the amount calculated on the basis of the amount of wages at the workplace where the injury or illness giving rise to the benefit occurred, and, for insurance benefits paid with respect to a specially enrolled person, to the amount calculated on the basis of the amount of wages at the workplace where the injury or illness giving rise to the benefit occurred, or the amount calculated on the basis of the basic daily benefit amount that would result if calculated by the method prescribed in Article 46-20, paragraph (4) of the Industrial Accident Insurance Ordinance).
  <sup>machine translation, not official</sup>

### 第十八条の二（法第十二条第三項の厚生労働省令で定める給付金等） — Payments, etc. Specified by Order of the Ministry of Health, Labour and Welfare under Article 12, Paragraph (3) of the Act
<sup>caption: machine translation, not official</sup>
<sup>art-18-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18-2</sup>

**第一項**  法第十二条第三項の厚生労働省令で定める給付金は、労働者災害補償保険特別支給金支給規則（昭和四十九年労働省令第三十号。以下「特別支給金規則」という。）の規定による特別支給金で業務災害に係るもの（労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金の受給権者に支給される遺族特別一時金、第十七条の二の表の第四欄に掲げる者に係るもの及び労災保険法第三十六条第一項の規定により労災保険法の規定による保険給付を受けることができることとされた者（以下「第三種特別加入者」という。）のうち労災保険法第三十三条第六号又は第七号に掲げる事業により当該業務災害が生じた場合に係るものを除く。）とする。
<sup>art-18-2/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18-2/par-1</sup>
The payments specified by Order of the Ministry of Health, Labour and Welfare under Article 12, paragraph (3) of the Act are special payments under the provisions of the Rules for Payment of Special Payments for Industrial Accident Compensation Insurance (Order of the Ministry of Labour No. 30 of 1974; hereinafter referred to as the "Special Payment Rules") that relate to occupational accidents (excluding the special lump-sum payments for surviving family paid to a person with the right to receive lump-sum compensation payments for surviving family paid in the case under Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act, those relating to persons listed in column 4 of the table in Article 17-2, and, of those relating to a person who has been made eligible to receive insurance benefits under the provisions of the Industrial Accident Insurance Act pursuant to Article 36, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as an "insured person of Class III special enrollment"), those in the case where the occupational accident arose from a business listed in Article 33, item (vi) or (vii) of the Industrial Accident Insurance Act).
<sup>machine translation, not official</sup>

**第二項**  前項の規定にかかわらず、複数事業労働者に係る特別支給金規則第六条の規定による算定基礎年額を用いて算定した特別支給金については、同一の業務上の事由について同条第一項及び第三項から第五項までの規定による算定基礎年額を三百六十五で除して得た額（その額に一円未満の端数があるときは、これを一円に切り上げる。）とした場合による特別支給金に限り、前項の給付金とする。
<sup>art-18-2/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18-2/par-2</sup>
Notwithstanding the preceding paragraph, with regard to special payments calculated using the annual basic amount for calculation under Article 6 of the Special Payment Rules that relates to a multiple-job worker, only the special payments in the case where the amount obtained by dividing by 365 the annual basic amount for calculation under paragraph (1) and paragraphs (3) through (5) of that Article for the same cause arising in the course of work (rounding up any fraction less than one yen to one yen) is used are the payments under the preceding paragraph.
<sup>machine translation, not official</sup>

### 第十八条の三
<sup>art-18-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18-3</sup>

**第一項**  第十八条第二項及び第三項の規定は、法第十二条第三項の特別支給金規則による特別支給金で業務災害に係るもののうち年金たる特別支給金の額及び休業特別支給金の額の算定について準用する。この場合において、第十八条第二項第一号中「障害補償年金」とあるのは「障害特別年金」と、「労災保険法第八条に規定する給付基礎日額」とあるのは「特別支給金規則第六条第一項及び第三項から第五項までの規定による算定基礎年額を三百六十五で除して得た額（その額に一円未満の端数があるときは、これを一円に切り上げる。）」と、同項第二号中「遺族補償年金」とあるのは「遺族特別年金」と、「労災保険法第八条に規定する給付基礎日額」とあるのは「特別支給金規則第六条第一項及び第三項から第五項までの規定による算定基礎年額を三百六十五で除して得た額（その額に一円未満の端数があるときは、これを一円に切り上げる。）」と、同項第三号中「傷病補償年金」とあるのは「傷病特別年金」と、同項第五号中「休業補償給付」とあるのは「休業特別支給金」と、同条第三項第一号中「休業補償給付」とあるのは「休業特別支給金」と、「保険給付」とあるのは「特別支給金」と、「給付の」とあるのは「支給の」と読み替えるものとする。
<sup>art-18-3/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18-3/par-1</sup>
The provisions of Article 18, paragraphs (2) and (3) apply mutatis mutandis to the calculation of the amount of pension-type special payments and the amount of special payments for temporary absence from work, among the special payments under the Special Payment Rules under Article 12, paragraph (3) of the Act that relate to occupational accidents. In this case, the phrase "disability compensation pension" in Article 18, paragraph (2), item (i) is deemed to be replaced with "disability special pension", and the phrase "the basic daily benefit amount prescribed in Article 8 of the Industrial Accident Insurance Act" with "the amount obtained by dividing by 365 the annual basic amount for calculation under Article 6, paragraph (1) and paragraphs (3) through (5) of the Special Payment Rules (rounding up any fraction less than one yen to one yen)"; the phrase "compensation pension for surviving family" in item (ii) of that paragraph with "special pension for surviving family", and the phrase "the basic daily benefit amount prescribed in Article 8 of the Industrial Accident Insurance Act" with "the amount obtained by dividing by 365 the annual basic amount for calculation under Article 6, paragraph (1) and paragraphs (3) through (5) of the Special Payment Rules (rounding up any fraction less than one yen to one yen)"; the phrase "illness or injury compensation pension" in item (iii) of that paragraph with "illness or injury special pension"; the phrase "compensation payment for loss of salary during a temporary absence from work" in item (v) of that paragraph with "special payment for temporary absence from work"; and the phrase "compensation payment for loss of salary during a temporary absence from work" in paragraph (3), item (i) of that Article with "special payment for temporary absence from work", the phrase "insurance benefits" with "special payments", and the phrase "giving rise to the benefit" with "giving rise to the payment".
<sup>machine translation, not official</sup>

### 第十九条（法第十二条第三項の労働保険料の額） — Amount of Labor Insurance Premiums under Article 12, Paragraph (3) of the Act
<sup>caption: machine translation, not official</sup>
<sup>art-19 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-19</sup>

**第一項**  法第十二条第三項に規定する連続する三保険年度の間における一般保険料の額（法第十二条第一項第一号の事業については、労災保険率（その率が同条第三項（法第十二条の二の規定により読み替えて適用する場合を含む。）の規定により引き上げ又は引き下げられたときは、その引き上げ又は引き下げられた率。以下この条において同じ。）に応ずる部分の額）から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額は、当該連続する三保険年度の各保険年度の一般保険料に係る確定保険料の額（法第十二条第一項第一号の事業については、労災保険率に応ずる部分の額）から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険料に係る確定保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額の合算額とする。
<sup>art-19/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-19/par-1</sup>
The amount obtained by adding the amount obtained by subtracting the portion corresponding to the special enrollment non-industrial injury rate from the amount of Class I special enrollment insurance premiums to the amount obtained by subtracting the portion corresponding to the non-industrial injury rate from the amount of general insurance premiums during the three consecutive insurance years prescribed in Article 12, paragraph (3) of the Act (limited, for a business under Article 12, paragraph (1), item (i) of the Act, to the portion corresponding to the industrial accident insurance rate (if that rate has been increased or decreased pursuant to paragraph (3) of that Article (including where applied with terms replaced pursuant to Article 12-2 of the Act), the increased or decreased rate; the same applies hereinafter in this Article)) is the sum of the amounts obtained, for each insurance year of those three consecutive insurance years, by adding the amount obtained by subtracting the portion corresponding to the special enrollment non-industrial injury rate from the amount of final insurance premiums relating to Class I special enrollment insurance premiums to the amount obtained by subtracting the portion corresponding to the non-industrial injury rate from the amount of final insurance premiums relating to general insurance premiums (limited, for a business under Article 12, paragraph (1), item (i) of the Act, to the portion corresponding to the industrial accident insurance rate).
<sup>machine translation, not official</sup>

### 第十九条の二（第一種調整率） — Class I Adjustment Rate
<sup>caption: machine translation, not official</sup>
<sup>art-19-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-19-2</sup>

**第一項**  法第十二条第三項の業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用その他の事情を考慮して厚生労働省令で定める第一種調整率は、百分の六十七とする。ただし、次の各号に掲げる事業にあつては、当該各号に定める率とする。
<sup>art-19-2/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-19-2/par-1</sup>
The Class I adjustment rate specified by Order of the Ministry of Health, Labour and Welfare, taking into consideration the costs required for pension-type insurance benefits relating to occupational accidents under Article 12, paragraph (3) of the Act, the costs required for insurance benefits pertaining to persons afflicted with a specific disease, and other circumstances, is 67/100; provided, however, that for the businesses listed in the following items, it is the rate specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  林業の事業　百分の五十一
  <sup>art-19-2/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-19-2/par-1/item-1</sup>
  Forestry business: 51/100;
  <sup>machine translation, not official</sup>

  **二**  建設の事業　百分の六十三
  <sup>art-19-2/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-19-2/par-1/item-2</sup>
  Construction business: 63/100;
  <sup>machine translation, not official</sup>

  **三**  港湾貨物取扱事業又は港湾荷役業の事業　百分の六十三
  <sup>art-19-2/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-19-2/par-1/item-3</sup>
  Port cargo handling business or port stevedoring: 63/100;
  <sup>machine translation, not official</sup>

  **四**  船舶所有者の事業　百分の三十五
  <sup>art-19-2/par-1/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-19-2/par-1/item-4</sup>
  Shipowner's business: 35/100.
  <sup>machine translation, not official</sup>

### 第二十条（労災保険率から非業務災害率を減じた率の増減の率） — Rate of Increase or Decrease of the Rate Obtained by Subtracting the Non-Industrial Injury Rate from the Industrial Accident Insurance Rate
<sup>caption: machine translation, not official</sup>
<sup>art-20 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20</sup>

**第一項**  法第十二条第三項の百分の四十の範囲内において厚生労働省令で定める率は、別表第三（建設の事業又は立木の伐採の事業であつて、同項に規定する連続する三保険年度中のいずれかの保険年度の確定保険料の額が四十万円以上百万円未満であるものにあつては、別表第三の二）のとおりとする。
<sup>art-20/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20/par-1</sup>
The rate specified by Order of the Ministry of Health, Labour and Welfare within the range of 40/100 under Article 12, paragraph (3) of the Act is as set forth in Appended Table 3 (for a construction business or a business of felling of standing trees for which the amount of final insurance premiums for any of the insurance years in the three consecutive insurance years prescribed in that paragraph is 400,000 yen or more but less than 1,000,000 yen, Appended Table 3-2).
<sup>machine translation, not official</sup>

### 第二十条の二（法第十二条の二の厚生労働省令で定める数） — Number Specified by Order of the Ministry of Health, Labour and Welfare under Article 12-2 of the Act
<sup>caption: machine translation, not official</sup>
<sup>art-20-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-2</sup>

**第一項**  法第十二条の二の厚生労働省令で定める数以下の労働者を使用する事業主は、常時三百人（金融業若しくは保険業、不動産業又は小売業を主たる事業とする事業主については五十人、卸売業又はサービス業を主たる事業とする事業主については百人）以下の数の労働者を使用する事業主とする。
<sup>art-20-2/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-2/par-1</sup>
An employer who employs workers in a number equal to or less than the number specified by Order of the Ministry of Health, Labour and Welfare under Article 12-2 of the Act is an employer who regularly employs 300 or less workers (50 for an employer whose main business is finance or insurance, real estate, or retail, and 100 for an employer whose main business is wholesale or services).
<sup>machine translation, not official</sup>

### 第二十条の三（法第十二条の二の労働者の安全又は衛生を確保するための措置） — Measures for Ensuring Workers' Safety or Health under Article 12-2 of the Act
<sup>caption: machine translation, not official</sup>
<sup>art-20-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-3</sup>

**第一項**  法第十二条の二の労働者の安全又は衛生を確保するための措置で厚生労働省令で定めるものは、次のとおりとする。
<sup>art-20-3/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-3/par-1</sup>
The measures for ensuring workers' safety or health under Article 12-2 of the Act that are specified by Order of the Ministry of Health, Labour and Welfare are as follows:
<sup>machine translation, not official</sup>

  **一**  労働安全衛生法（昭和四十七年法律第五十七号）第七十条の二第一項の指針に従い事業主が講ずる労働者の健康の保持増進のための措置であつて厚生労働大臣が定めるもの
  <sup>art-20-3/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-3/par-1/item-1</sup>
  Measures for maintaining and promoting workers' health that an employer takes in accordance with the guidelines under Article 70-2, paragraph (1) of the Industrial Safety and Health Act (Act No. 57 of 1972) and that are specified by the Minister of Health, Labour and Welfare;
  <sup>machine translation, not official</sup>

  **二**  労働安全衛生規則（昭和四十七年労働省令第三十二号）第六十一条の三第一項の規定による認定を受けた同項に規定する計画に従い事業主が講ずる措置
  <sup>art-20-3/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-3/par-1/item-2</sup>
  Measures that an employer takes in accordance with the plan prescribed in Article 61-3, paragraph (1) of the Ordinance on Industrial Safety and Health (Order of the Ministry of Labour No. 32 of 1972) that has been certified under the provisions of that paragraph;
  <sup>machine translation, not official</sup>

  **三**  前二号に掲げるもののほか、労働者の安全又は衛生を確保するための措置として厚生労働大臣が定めるもの
  <sup>art-20-3/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-3/par-1/item-3</sup>
  Measures for ensuring workers' safety or health, other than those listed in the preceding two items, that are specified by the Minister of Health, Labour and Welfare.
  <sup>machine translation, not official</sup>

### 第二十条の四（労災保険率特例適用申告書） — Written Declaration for Application of the Special Provisions for the Industrial Accident Insurance Rate
<sup>caption: machine translation, not official</sup>
<sup>art-20-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-4</sup>

**第一項**  法第十二条の二の厚生労働省令で定める事項は、次のとおりとする。
<sup>art-20-4/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-4/par-1</sup>
The matters specified by Order of the Ministry of Health, Labour and Welfare under Article 12-2 of the Act are as follows:
<sup>machine translation, not official</sup>

  **一**  労働保険番号
  <sup>art-20-4/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-4/par-1/item-1</sup>
  Labor insurance number;
  <sup>machine translation, not official</sup>

  **二**  事業の名称及び事業の行われる場所
  <sup>art-20-4/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-4/par-1/item-2</sup>
  Name of the business and the place where the business is conducted;
  <sup>machine translation, not official</sup>

  **三**  事業主の氏名又は名称及び住所又は所在地
  <sup>art-20-4/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-4/par-1/item-3</sup>
  The employer's name or title, and address or location;
  <sup>machine translation, not official</sup>

  **四**  事業主が行う事業の概要
  <sup>art-20-4/par-1/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-4/par-1/item-4</sup>
  an outline of the business conducted by the employer;
  <sup>machine translation, not official</sup>

  **五**  事業主が常時使用する労働者数
  <sup>art-20-4/par-1/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-4/par-1/item-5</sup>
  the number of workers constantly employed by the employer; and
  <sup>machine translation, not official</sup>

  **六**  事業主が講じた前条の労働者の安全又は衛生を確保するための措置及び当該措置の講じられた保険年度
  <sup>art-20-4/par-1/item-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-4/par-1/item-6</sup>
  the measures referred to in the preceding Article that the employer has taken to secure safety or health of the workers, and the insurance year in which those measures were taken.
  <sup>machine translation, not official</sup>

**第二項**  前項第六号に掲げる事項については、事業場の所在地を管轄する都道府県労働局長の確認を受けなければならない。
<sup>art-20-4/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-4/par-2</sup>
The matters listed in item (vi) of the preceding paragraph must be confirmed by the Director of the Prefectural Labor Bureau having jurisdiction over the location of the workplace.
<sup>machine translation, not official</sup>

**第三項**  法第十二条の二の申告書には、前条の労働者の安全又は衛生を確保するための措置が講じられたことを明らかにすることができる書類を添えなければならない。
<sup>art-20-4/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-4/par-3</sup>
Documents by which it can be made clear that the measures referred to in the preceding Article to secure safety or health of the workers have been taken must be attached to the written declaration under Article 12-2 of the Act.
<sup>machine translation, not official</sup>

### 第二十条の五（労災保険率の特例の申告） — Declaration of Special Provisions for the Industrial Accident Insurance Rate
<sup>caption: machine translation, not official</sup>
<sup>art-20-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-5</sup>

**第一項**  法第十二条の二の申告書は、所轄都道府県労働局長を経由して厚生労働大臣に提出しなければならない。
<sup>art-20-5/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-5/par-1</sup>
The written declaration under Article 12-2 of the Act must be submitted to the Minister of Health, Labour and Welfare via the Director of the Prefectural Labor Bureau Concerned.
<sup>machine translation, not official</sup>

### 第二十条の六（労災保険率から非業務災害率を減じた率の増減の率に係る特例） — Special Provisions on the Rate of Increase or Decrease of the Rate Obtained by Subtracting the Non-industrial Injury Rate from the Industrial Accident Insurance Rate
<sup>caption: machine translation, not official</sup>
<sup>art-20-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-6</sup>

**第一項**  法第十二条の二の規定により読み替えて適用する法第十二条第三項の百分の四十五の範囲内において厚生労働省令で定める率は、別表第三の三のとおりとする。
<sup>art-20-6/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-6/par-1</sup>
The rate specified by Order of the Ministry of Health, Labour and Welfare within the scope of 45/100 under Article 12, paragraph (3) of the Act as applied with replacement of terms pursuant to Article 12-2 of the Act is as set forth in Appended Table 3-3.
<sup>machine translation, not official</sup>

### 第二十一条（第一種特別加入保険料の算定基礎） — Basis for Calculating Class I Special Enrollment Insurance Premium
<sup>caption: machine translation, not official</sup>
<sup>art-21 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-21</sup>

**第一項**  法第十三条の厚生労働省令で定める額は、労災保険法第三十四条第一項の規定により労災保険法の規定による保険給付を受けることができることとされた者（以下「第一種特別加入者」という。）の労災則第四十六条の二十第一項の給付基礎日額に応ずる別表第四の右欄に掲げる額とする。ただし、保険年度の中途に新たに第一種特別加入者となつた者又は労災保険法第三十三条第一号及び第二号に掲げる者に該当しなくなつた者（労災保険法第三十四条第二項の政府の承認又は同条第三項の規定による承認の取消しがあつた者を含む。）の法第十三条の厚生労働省令で定める額は、労災則第四十六条の二十第一項の給付基礎日額に応ずる別表第四の右欄に掲げる額を十二で除して得た額（その額に一円未満の端数があるときは、これを一円に切り上げる。）に当該者が当該保険年度中に第一種特別加入者とされた期間の月数（その月数に一月未満の端数があるときは、これを一月とする。）を乗じて得た額とする。
<sup>art-21/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-21/par-1</sup>
The amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 13 of the Act is the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance of a person who has been made able to receive insurance benefits under the provisions of the Industrial Accident Insurance Act pursuant to Article 34, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as an "insured person of Class I special enrollment"); provided, however, that the amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 13 of the Act for a person who has newly become an insured person of Class I special enrollment in the middle of an insurance year or a person who has ceased to fall under the persons listed in Article 33, items (i) and (ii) of the Industrial Accident Insurance Act (including a person for whom there has been the approval of the government under Article 34, paragraph (2) of the Industrial Accident Insurance Act or the revocation of approval pursuant to paragraph (3) of that Article) is the amount obtained by multiplying the amount obtained by dividing by 12 the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance (if the amount includes a fraction of less than one yen, the fraction is rounded up to one yen) by the number of months of the period during which the person was an insured person of Class I special enrollment during that insurance year (if the number of months includes a fraction of less than one month, it is deemed to be one month).
<sup>machine translation, not official</sup>

**第二項**  有期事業については、第一種特別加入者の法第十三条の厚生労働省令で定める額は、前項の規定にかかわらず、労災則第四十六条の二十第一項の給付基礎日額に応ずる別表第四の右欄に掲げる額を十二で除して得た額（その額に一円未満の端数があるときは、これを一円に切り上げる。）に当該者が労災保険法第三十四条第一項第一号の規定により当該事業に使用される労働者とみなされるに至つた日から当該者が労災保険法第三十三条第一号及び第二号に掲げる者に該当しなくなつた日（当該日前に労災保険法第三十四条第二項の政府の承認又は同条第三項の規定による承認の取消しがあつたときは、当該承認又は承認の取消しがあつた日）までの期間の月数（その月数に一月未満の端数があるときは、これを一月とする。）を乗じて得た額とする。
<sup>art-21/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-21/par-2</sup>
For a business with a definite term, notwithstanding the provisions of the preceding paragraph, the amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 13 of the Act for an insured person of Class I special enrollment is the amount obtained by multiplying the amount obtained by dividing by 12 the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance (if the amount includes a fraction of less than one yen, the fraction is rounded up to one yen) by the number of months of the period from the day on which the person came to be deemed to be a worker employed in the business pursuant to Article 34, paragraph (1), item (i) of the Industrial Accident Insurance Act to the day on which the person ceased to fall under the persons listed in Article 33, items (i) and (ii) of the Industrial Accident Insurance Act (where, before that day, there was the approval of the government under Article 34, paragraph (2) of the Industrial Accident Insurance Act or the revocation of approval pursuant to paragraph (3) of that Article, the day on which there was the approval or the revocation of approval) (if the number of months includes a fraction of less than one month, it is deemed to be one month).
<sup>machine translation, not official</sup>

### 第二十一条の二（法第十三条の厚生労働大臣の定める率） — Rate Determined by the Minister of Health, Labour and Welfare Under Article 13 of the Act
<sup>caption: machine translation, not official</sup>
<sup>art-21-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-21-2</sup>

**第一項**  法第十三条の厚生労働大臣の定める率は、零とする。
<sup>art-21-2/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-21-2/par-1</sup>
The rate determined by the Minister of Health, Labour and Welfare under Article 13 of the Act is zero.
<sup>machine translation, not official</sup>

### 第二十二条（第二種特別加入保険料の算定基礎） — Basis for Calculating Class II Special Enrollment Insurance Premium
<sup>caption: machine translation, not official</sup>
<sup>art-22 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-22</sup>

**第一項**  法第十四条第一項の厚生労働省令で定める額は、労災保険法第三十五条第一項の規定により労災保険法の規定による保険給付を受けることができることとされた者（以下「第二種特別加入者」という。）の労災則第四十六条の二十四において準用する労災則第四十六条の二十第一項の給付基礎日額に応ずる別表第四の右欄に掲げる額とする。ただし、保険年度の中途に新たに第二種特別加入者となつた者又は労災保険法第三十三条第三号から第五号までに掲げる者に該当しなくなつた者（労災保険法第三十五条第三項又は第四項の規定により保険関係が消滅した団体の構成員である者を含む。）の法第十四条第一項の厚生労働省令で定める額は、労災則第四十六条の二十四において準用する労災則第四十六条の二十第一項の給付基礎日額に応ずる別表第四の右欄に掲げる額を十二で除して得た額（その額に一円未満の端数があるときは、これを一円に切り上げる。）に当該者が当該保険年度中に第二種特別加入者とされた期間の月数（その月数に一月未満の端数があるときは、これを一月とする。）を乗じて得た額とする。
<sup>art-22/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-22/par-1</sup>
The amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 14, paragraph (1) of the Act is the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance as applied mutatis mutandis pursuant to Article 46-24 of the Industrial Accident Insurance Ordinance of a person who has been made able to receive insurance benefits under the provisions of the Industrial Accident Insurance Act pursuant to Article 35, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as an "insured person of Class II special enrollment"); provided, however, that the amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 14, paragraph (1) of the Act for a person who has newly become an insured person of Class II special enrollment in the middle of an insurance year or a person who has ceased to fall under the persons listed in Article 33, items (iii) through (v) of the Industrial Accident Insurance Act (including a person who is a member of an association whose insurance relation has become extinct pursuant to Article 35, paragraph (3) or (4) of the Industrial Accident Insurance Act) is the amount obtained by multiplying the amount obtained by dividing by 12 the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance as applied mutatis mutandis pursuant to Article 46-24 of the Industrial Accident Insurance Ordinance (if the amount includes a fraction of less than one yen, the fraction is rounded up to one yen) by the number of months of the period during which the person was an insured person of Class II special enrollment during that insurance year (if the number of months includes a fraction of less than one month, it is deemed to be one month).
<sup>machine translation, not official</sup>

### 第二十三条（第二種特別加入保険料率） — Class II Special Enrollment Insurance Premium Rate
<sup>caption: machine translation, not official</sup>
<sup>art-23 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-23</sup>

**第一項**  法第十四条第一項の第二種特別加入保険料率は、別表第五のとおりとする。
<sup>art-23/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-23/par-1</sup>
The Class II special enrollment insurance premium rate under Article 14, paragraph (1) of the Act is as set forth in Appended Table 5.
<sup>machine translation, not official</sup>

### 第二十三条の二（第三種特別加入保険料の算定基礎） — Basis for Calculating Class III Special Enrollment Insurance Premium
<sup>caption: machine translation, not official</sup>
<sup>art-23-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-23-2</sup>

**第一項**  法第十四条の二第一項の厚生労働省令で定める額は、第三種特別加入者の労災則第四十六条の二十五の三において準用する労災則第四十六条の二十第一項の給付基礎日額に応ずる別表第四の右欄に掲げる額とする。ただし、保険年度の中途に新たに第三種特別加入者となつた者又は労災保険法第三十三条第六号及び第七号に掲げる者に該当しなくなつた者（労災保険法第三十六条第二項で準用する労災保険法第三十四条第二項の政府の承認又は労災保険法第三十六条第二項で準用する労災保険法第三十四条第三項の承認の取消しがあつた者を含む。）の法第十四条の二第一項の厚生労働省令で定める額は、労災則第四十六条の二十五の三において準用する労災則第四十六条の二十第一項の給付基礎日額に応ずる別表第四の右欄に掲げる額を十二で除して得た額（その額に一円未満の端数があるときは、これを一円に切り上げる。）に当該者が当該保険年度中に第三種特別加入者とされた期間の月数（その月数に一月未満の端数があるときは、これを一月とする。）を乗じて得た額とする。
<sup>art-23-2/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-23-2/par-1</sup>
The amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 14-2, paragraph (1) of the Act is the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance as applied mutatis mutandis pursuant to Article 46-25-3 of the Industrial Accident Insurance Ordinance of an insured person of Class III special enrollment; provided, however, that the amount specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 14-2, paragraph (1) of the Act for a person who has newly become an insured person of Class III special enrollment in the middle of an insurance year or a person who has ceased to fall under the persons listed in Article 33, items (vi) and (vii) of the Industrial Accident Insurance Act (including a person for whom there has been the approval of the government under Article 34, paragraph (2) of the Industrial Accident Insurance Act as applied mutatis mutandis pursuant to Article 36, paragraph (2) of the Industrial Accident Insurance Act or the revocation of approval under Article 34, paragraph (3) of the Industrial Accident Insurance Act as applied mutatis mutandis pursuant to Article 36, paragraph (2) of the Industrial Accident Insurance Act) is the amount obtained by multiplying the amount obtained by dividing by 12 the amount listed in the right column of Appended Table 4 corresponding to the basic daily benefit amount under Article 46-20, paragraph (1) of the Industrial Accident Insurance Ordinance as applied mutatis mutandis pursuant to Article 46-25-3 of the Industrial Accident Insurance Ordinance (if the amount includes a fraction of less than one yen, the fraction is rounded up to one yen) by the number of months of the period during which the person was an insured person of Class III special enrollment during that insurance year (if the number of months includes a fraction of less than one month, it is deemed to be one month).
<sup>machine translation, not official</sup>

### 第二十三条の三（第三種特別加入保険料率） — Class III Special Enrollment Insurance Premium Rate
<sup>caption: machine translation, not official</sup>
<sup>art-23-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-23-3</sup>

**第一項**  法第十四条の二第一項の第三種特別加入保険料率は、千分の三とする。
<sup>art-23-3/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-23-3/par-1</sup>
The Class III special enrollment insurance premium rate under Article 14-2, paragraph (1) of the Act is 3/1,000.
<sup>machine translation, not official</sup>

### 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>

### 第二十五条（概算保険料の増額等） — Increase in Estimated Insurance Premiums, Etc.
<sup>caption: machine translation, not official</sup>
<sup>art-25 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-25</sup>

**第一項**  法第十六条の厚生労働省令で定める要件は、増加後の保険料算定基礎額の見込額が増加前の保険料算定基礎額の見込額の百分の二百を超え、かつ、増加後の保険料算定基礎額の見込額に基づき算定した概算保険料の額と既に納付した概算保険料の額との差額が十三万円以上であることとする。
<sup>art-25/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-25/par-1</sup>
The requirements specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 16 of the Act are that the prospective amount of the basic amount for calculating insurance premiums after the increase exceeds 200/100 of the prospective amount of the basic amount for calculating insurance premiums before the increase, and that the difference between the amount of the estimated insurance premium calculated on the basis of the prospective amount of the basic amount for calculating insurance premiums after the increase and the amount of the estimated insurance premium already paid is 130,000 yen or more.
<sup>machine translation, not official</sup>

**第二項**  法第十六条の厚生労働省令で定める事項は、次のとおりとする。
<sup>art-25/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-25/par-2</sup>
The matters specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 16 of the Act are as follows:
<sup>machine translation, not official</sup>

  **一**  労働保険番号
  <sup>art-25/par-2/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-25/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-25/par-2/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-25/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が増加した年月日
  <sup>art-25/par-2/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-25/par-2/item-3</sup>
  the date on which the prospective amount of the basic amount for calculating insurance premiums increased;
  <sup>machine translation, not official</sup>

  **四**  増加後の保険料算定基礎額の見込額
  <sup>art-25/par-2/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-25/par-2/item-4</sup>
  the prospective amount of the basic amount for calculating insurance premiums after the increase;
  <sup>machine translation, not official</sup>

  **五**  保険料率
  <sup>art-25/par-2/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-25/par-2/item-5</sup>
  the insurance premium rate;
  <sup>machine translation, not official</sup>

  **六**  事業に係る労働者数
  <sup>art-25/par-2/item-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-25/par-2/item-6</sup>
  the number of workers pertaining to the business; and
  <sup>machine translation, not official</sup>

  **七**  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-25/par-2/item-7 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-25/par-2/item-7</sup>
  where the employer has a corporate number, the corporate number of the employer.
  <sup>machine translation, not official</sup>

**第三項**  法第十六条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（法第十五条第二項に規定する賃金総額の見込額が増加した場合に行う申告書の提出を除く。）は、特定法人にあつては、電子情報処理組織（都道府県労働局又は労働基準監督署の使用に係る電子計算機（入出力装置を含む。以下この項において同じ。）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。以下この項及び第三十三条第二項において同じ。）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-25/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-25/par-3</sup>
The submission of the written declaration under Article 16 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 where the prospective amount of total wages prescribed in Article 15, paragraph (2) of the Act has increased) is, for a specified corporation, 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 or the Labor Standards Office (including input and output devices; the same applies hereinafter in this paragraph) with the computers used by the specified corporation; the same applies hereinafter in this paragraph and Article 33, paragraph (2)); 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>

### 第二十六条（概算保険料の追加徴収） — Additional Collection of Estimated Insurance Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-26 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-26</sup>

**第一項**  所轄都道府県労働局歳入徴収官は、法第十七条第一項の規定に基づき、労働保険料を追加徴収しようとする場合には、通知を発する日から起算して三十日を経過した日をその納期限と定め、事業主に、次に掲げる事項を通知しなければならない。
<sup>art-26/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-26/par-1</sup>
When the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned intends to additionally collect labor insurance premiums pursuant to Article 17, paragraph (1) of the Act, the Officer must fix the due date for payment as the day on which 30 days have elapsed counting from the day of giving the notice, and notify the employer of the following matters:
<sup>machine translation, not official</sup>

  **一**  一般保険料率、第一種特別加入保険料率、第二種特別加入保険料率又は第三種特別加入保険料率の引上げによる労働保険料の増加額及びその算定の基礎となる事項
  <sup>art-26/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-26/par-1/item-1</sup>
  the amount of increase in labor insurance premiums due to the raising of the general insurance premium rate, the Class I special enrollment insurance premium rate, the Class II special enrollment insurance premium rate or the Class III special enrollment insurance premium rate, and the matters forming the basis of its calculation; and
  <sup>machine translation, not official</sup>

  **二**  納期限
  <sup>art-26/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-26/par-1/item-2</sup>
  the due date for payment.
  <sup>machine translation, not official</sup>

### 第二十七条（事業主が申告した概算保険料の延納の方法） — Method of Delayed Payment of Estimated Insurance Premiums Declared by Employers
<sup>caption: machine translation, not official</sup>
<sup>art-27 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-27</sup>

**第一項**  有期事業以外の事業であつて法第十五条第一項の規定により納付すべき概算保険料の額が四十万円（労災保険に係る保険関係又は雇用保険に係る保険関係のみが成立している事業については、二十万円）以上のもの又は当該事業に係る労働保険事務の処理が労働保険事務組合に委託されているもの（当該保険年度において十月一日以降に保険関係が成立したものを除く。）についての事業主は、同項の申告書を提出する際に法第十八条に規定する延納の申請をした場合には、その概算保険料を、四月一日から七月三十一日まで、八月一日から十一月三十日まで及び十二月一日から翌年三月三十一日までの各期（当該保険年度において、四月一日から五月三十一日までに保険関係が成立した事業については保険関係成立の日から七月三十一日までを、六月一日から九月三十日までに保険関係が成立した事業については保険関係成立の日から十一月三十日までを最初の期とする。）に分けて納付することができる。
<sup>art-27/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-1</sup>
An employer of a business other than a business with a definite term for which the amount of the estimated insurance premium to be paid pursuant to Article 15, paragraph (1) of the Act is 400,000 yen (200,000 yen for a business for which only the insurance relation pertaining to industrial accident insurance or only the insurance relation pertaining to employment insurance has been established) or more, or for which the handling of labor insurance administrative affairs pertaining to the business has been entrusted to a labor insurance administrative affairs association (excluding a business for which the insurance relation was established on or after October 1 in the insurance year in question), may, if the employer has applied for the delayed payment prescribed in Article 18 of the Act when submitting the written declaration under that paragraph, pay the estimated insurance premium divided into the periods from April 1 to July 31, from August 1 to November 30, and from December 1 to March 31 of the following year (for a business for which the insurance relation was established from April 1 through May 31 in the insurance year in question, the first period is from the day of establishment of the insurance relation to July 31, and for a business for which the insurance relation was established from June 1 through September 30, the first period is from the day of establishment of the insurance relation to November 30).
<sup>machine translation, not official</sup>

**第二項**  前項の規定により延納をする事業主は、その概算保険料の額を期の数で除して得た額を各期分の概算保険料として、最初の期分の概算保険料についてはその保険年度の六月一日から起算して四十日以内（当該保険年度において四月一日から九月三十日までに保険関係が成立したものについての最初の期分の概算保険料は、保険関係成立の日の翌日から起算して五十日以内）に、八月一日から十一月三十日までの期分の概算保険料については十月三十一日（当該事業に係る労働保険事務の処理が労働保険事務組合に委託されているものについての事業主に係る概算保険料（以下この項において「委託に係る概算保険料」という。）については十一月十四日）までに、十二月一日から翌年三月三十一日までの期分の概算保険料については翌年一月三十一日（委託に係る概算保険料については翌年二月十四日）までに、それぞれ納付しなければならない。
<sup>art-27/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-2</sup>
An employer who makes delayed payment pursuant to the preceding paragraph must pay the amount obtained by dividing the amount of the estimated insurance premium by the number of periods as the estimated insurance premium for each period, by the following due dates, respectively: for the estimated insurance premium for the first period, within 40 days counting from June 1 of the insurance year (for the estimated insurance premium for the first period for a business for which the insurance relation was established from April 1 through September 30 in the insurance year in question, within 50 days counting from the day following the day of establishment of the insurance relation); for the estimated insurance premium for the period from August 1 to November 30, October 31 (for the estimated insurance premium pertaining to an employer of a business for which the handling of labor insurance administrative affairs has been entrusted to a labor insurance administrative affairs association (hereinafter in this paragraph referred to as the "estimated insurance premium for an entrusted business"), November 14); and for the estimated insurance premium for the period from December 1 to March 31 of the following year, January 31 of the following year (for the estimated insurance premium for an entrusted business, February 14 of the following year).
<sup>machine translation, not official</sup>

### 第二十八条
<sup>art-28 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-28</sup>

**第一項**  有期事業であつて法第十五条第二項の規定により納付すべき概算保険料の額が七十五万円以上のもの又は当該事業に係る労働保険事務の処理が労働保険事務組合に委託されているもの（事業の全期間が六月以内のものを除く。）についての事業主は、同項の申告書を提出する際に法第十八条に規定する延納の申請をした場合には、その概算保険料を、その事業の全期間を通じて、毎年四月一日から七月三十一日まで、八月一日から十一月三十日まで及び十二月一日から翌年三月三十一日までの各期（期の中途に保険関係が成立した事業については、保険関係成立の日からその日の属する期の末日までの期間が二月を超えるときは保険関係成立の日からその日の属する期の末日までを、二月以内のときは保険関係成立の日からその日の属する期の次の期の末日までを最初の期とする。）に分けて納付することができる。
<sup>art-28/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-28/par-1</sup>
An employer of a business with a definite term for which the amount of the estimated insurance premium to be paid pursuant to Article 15, paragraph (2) of the Act is 750,000 yen or more, or for which the handling of labor insurance administrative affairs pertaining to the business has been entrusted to a labor insurance administrative affairs association (excluding a business whose entire period is six months or less), may, if the employer has applied for the delayed payment prescribed in Article 18 of the Act when submitting the written declaration under that paragraph, pay the estimated insurance premium, throughout the entire period of the business, divided into the periods of each year from April 1 to July 31, from August 1 to November 30, and from December 1 to March 31 of the following year (for a business for which the insurance relation was established in the middle of a period, where the period from the day of establishment of the insurance relation to the last day of the period that includes that day exceeds two months, the first period is from the day of establishment of the insurance relation to the last day of the period that includes that day, and where that period is two months or less, the first period is from the day of establishment of the insurance relation to the last day of the period following the period that includes that day).
<sup>machine translation, not official</sup>

**第二項**  前項の規定により延納をする事業主は、その概算保険料の額を期の数で除して得た額を各期分の概算保険料として、最初の期分の概算保険料については保険関係成立の日の翌日から起算して二十日以内に、四月一日から七月三十一日までの期分の概算保険料については三月三十一日までに、八月一日から十一月三十日までの期分の概算保険料については十月三十一日までに、十二月一日から翌年三月三十一日までの期分の概算保険料については翌年一月三十一日までに、それぞれ納付しなければならない。
<sup>art-28/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-28/par-2</sup>
An employer who makes delayed payment pursuant to the preceding paragraph must pay the amount obtained by dividing the amount of the estimated insurance premium by the number of periods as the estimated insurance premium for each period, by the following due dates, respectively: for the estimated insurance premium for the first period, within 20 days counting from the day following the day of establishment of the insurance relation; for the estimated insurance premium for the period from April 1 to July 31, March 31; for the estimated insurance premium for the period from August 1 to November 30, October 31; and for the estimated insurance premium for the period from December 1 to March 31 of the following year, January 31 of the following year.
<sup>machine translation, not official</sup>

### 第二十九条（政府が決定した概算保険料の延納の方法） — Method of Delayed Payment of Estimated Insurance Premiums Determined by the Government
<sup>caption: machine translation, not official</sup>
<sup>art-29 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-29</sup>

**第一項**  前二条の規定は、法第十五条第四項の規定により納付すべき概算保険料に係る法第十八条に規定する延納について準用する。この場合において、第二十七条第一項中「法第十五条第一項」とあるのは「法第十五条第四項」と、「同項の申告書を提出する際」とあるのは「当該概算保険料を納付する際」と、同条第二項中「その保険年度の六月一日から起算して四十日以内（当該保険年度において四月一日から九月三十日までに保険関係が成立したものについての最初の期分の概算保険料は、保険関係成立の日の翌日から起算して五十日以内）」とあるのは「法第十五条第三項の規定による通知を受けた日の翌日から起算して十五日以内」と、前条第一項中「法第十五条第二項」とあるのは「法第十五条第四項」と、「同項の申告書を提出する際」とあるのは「当該概算保険料を納付する際」と、同条第二項中「保険関係成立の日の翌日から起算して二十日以内」とあるのは「法第十五条第三項の規定による通知を受けた日の翌日から起算して十五日以内」と読み替えるものとする。
<sup>art-29/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-29/par-1</sup>
The provisions of the preceding two Articles apply mutatis mutandis to the delayed payment prescribed in Article 18 of the Act pertaining to the estimated insurance premium to be paid pursuant to Article 15, paragraph (4) of the Act, in which case the phrase "Article 15, paragraph (1) of the Act" in Article 27, paragraph (1) is deemed to be replaced with "Article 15, paragraph (4) of the Act", the phrase "when submitting the written declaration under that paragraph" with "when paying the estimated insurance premium in question", the phrase "within 40 days counting from June 1 of the insurance year (for the estimated insurance premium for the first period for a business for which the insurance relation was established from April 1 through September 30 in the insurance year in question, within 50 days counting from the day following the day of establishment of the insurance relation)" in paragraph (2) of that Article with "within 15 days counting from the day following the day on which notice was received under Article 15, paragraph (3) of the Act", the phrase "Article 15, paragraph (2) of the Act" in paragraph (1) of the preceding Article with "Article 15, paragraph (4) of the Act", the phrase "when submitting the written declaration under that paragraph" with "when paying the estimated insurance premium in question", and the phrase "within 20 days counting from the day following the day of establishment of the insurance relation" in paragraph (2) of that Article with "within 15 days counting from the day following the day on which notice was received under Article 15, paragraph (3) of the Act".
<sup>machine translation, not official</sup>

**第二項**  前項の規定により延納をする事業主は、最初の期分以外の各期分の概算保険料のうち、同項の規定により準用される第二十七条第二項又は前条第二項の規定による納期限が最初の期分の概算保険料の納期限よりさきに到来することとなるものについては、これらの規定にかかわらず、最初の期分の概算保険料の納期限までに、最初の期分の概算保険料とともに納付するものとする。
<sup>art-29/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-29/par-2</sup>
An employer who makes delayed payment pursuant to the preceding paragraph is to, for any estimated insurance premium for a period other than the first period for which the due date for payment under Article 27, paragraph (2) or Article 28, paragraph (2), as applied mutatis mutandis pursuant to paragraph (1), falls before the due date for payment of the estimated insurance premium for the first period, notwithstanding those provisions, pay it together with the estimated insurance premium for the first period by the due date for payment of the estimated insurance premium for the first period.
<sup>machine translation, not official</sup>

### 第三十条（増加概算保険料の延納の方法） — Method of Delayed Payment of Increased Estimated Insurance Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-30 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30</sup>

**第一項**  前三条の規定により概算保険料の延納をする事業主は、法第十六条の申告書を提出する際に法第十八条に規定する延納の申請をした場合には、法第十六条の規定により納付すべき概算保険料の増加額（以下「増加概算保険料」という。）を、保険料算定基礎額の見込額が増加した日以後について、第二十七条第一項又は第二十八条第一項の各期に分けて納付することができる。
<sup>art-30/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30/par-1</sup>
An employer who makes delayed payment of the estimated insurance premium pursuant to the provisions of the preceding three Articles may, if the employer has applied for the delayed payment prescribed in Article 18 of the Act when submitting the written declaration under Article 16 of the Act, pay the amount of increase in the estimated insurance premium to be paid pursuant to Article 16 of the Act (hereinafter referred to as the "increased estimated insurance premium"), for the period on or after the day on which the prospective amount of the basic amount for calculating insurance premiums increased, divided into the periods under Article 27, paragraph (1) or Article 28, paragraph (1).
<sup>machine translation, not official</sup>

**第二項**  前項の規定により延納をする事業主は、その増加概算保険料の額をその延納に係る期の数で除して得た額を各期分の増加概算保険料として、保険料算定基礎額の見込額が増加した日の属する期（以下この条において「最初の期」という。）分の増加概算保険料をその日の翌日から起算して三十日以内に、四月一日から七月三十一日までの期分の増加概算保険料を三月三十一日までに、八月一日から十一月三十日までの期分の増加概算保険料を十月三十一日（有期事業以外の事業であつて当該事業に係る労働保険事務の処理が労働保険事務組合に委託されているものについての事業主に係る増加概算保険料（以下この項において「委託に係る増加概算保険料」という。）については十一月十四日）までに、十二月一日から翌年三月三十一日までの期分の増加概算保険料を翌年一月三十一日（委託に係る増加概算保険料については翌年二月十四日）までに、それぞれ納付しなければならない。
<sup>art-30/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30/par-2</sup>
An employer who makes delayed payment pursuant to the preceding paragraph must pay the amount obtained by dividing the amount of the increased estimated insurance premium by the number of periods pertaining to the delayed payment as the increased estimated insurance premium for each period, by the following due dates, respectively: for the increased estimated insurance premium for the period that includes the day on which the prospective amount of the basic amount for calculating insurance premiums increased (hereinafter in this Article referred to as the "first period"), within 30 days counting from the day following that day; for the increased estimated insurance premium for the period from April 1 to July 31, March 31; for the increased estimated insurance premium for the period from August 1 to November 30, October 31 (for the increased estimated insurance premium pertaining to an employer of a business other than a business with a definite term for which the handling of labor insurance administrative affairs has been entrusted to a labor insurance administrative affairs association (hereinafter in this paragraph referred to as the "increased estimated insurance premium for an entrusted business"), November 14); and for the increased estimated insurance premium for the period from December 1 to March 31 of the following year, January 31 of the following year (for the increased estimated insurance premium for an entrusted business, February 14 of the following year).
<sup>machine translation, not official</sup>

**第三項**  第二十七条第一項又は第二十八条第一項の期の中途に保険料算定基礎額の見込額が増加した事業の事業主であつて、第一項の規定により増加概算保険料の延納をするものは、前項の規定による最初の期の次の期分の増加概算保険料の納期限が最初の期分の増加概算保険料の納期限よりさきに到来することとなる場合には、同項の規定にかかわらず、次の期分の増加概算保険料を、最初の期分の増加概算保険料の納期限までに、最初の期分の増加概算保険料とともに納付するものとする。
<sup>art-30/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30/par-3</sup>
An employer of a business for which the prospective amount of the basic amount for calculating insurance premiums increased in the middle of a period under Article 27, paragraph (1) or Article 28, paragraph (1), who makes delayed payment of the increased estimated insurance premium pursuant to paragraph (1), is to, where the due date for payment of the increased estimated insurance premium for the period following the first period under the preceding paragraph falls before the due date for payment of the increased estimated insurance premium for the first period, notwithstanding that paragraph, pay the increased estimated insurance premium for the following period together with the increased estimated insurance premium for the first period by the due date for payment of the increased estimated insurance premium for the first period.
<sup>machine translation, not official</sup>

### 第三十一条（保険料率の引上げによる概算保険料の増加額の延納の方法） — Method of Delayed Payment of the Increase in Estimated Insurance Premiums Due to the Raising of the Insurance Premium Rate
<sup>caption: machine translation, not official</sup>
<sup>art-31 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-31</sup>

**第一項**  前条の規定は、法第十七条の規定により納付すべき労働保険料の増加額に係る法第十八条に規定する延納について準用する。この場合において、前条第一項中「法第十六条の申告書を提出する際に」とあるのは「法第十七条第二項の通知により指定された期限までに」と、「法第十六条の規定」とあるのは「法第十七条の規定」と、「保険料算定基礎額の見込額が増加した日」とあるのは「一般保険料率、第一種特別加入保険料率、第二種特別加入保険料率又は第三種特別加入保険料率の引上げが行われた日」と、同条第二項中「保険料算定基礎額の見込額が増加した日」とあるのは「一般保険料率、第一種特別加入保険料率、第二種特別加入保険料率又は第三種特別加入保険料率の引上げが行われた日」と、「その日の翌日から起算して三十日以内」とあるのは「法第十七条第二項の通知により指定された期限まで」と、同条第三項中「保険料算定基礎額の見込額が増加した事業」とあるのは「保険料率の引上げが行われた事業」と読み替えるものとする。
<sup>art-31/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-31/par-1</sup>
The provisions of the preceding Article apply mutatis mutandis to the delayed payment prescribed in Article 18 of the Act pertaining to the amount of increase in the labor insurance premiums to be paid pursuant to Article 17 of the Act, in which case the phrase "when submitting the written declaration under Article 16 of the Act" in paragraph (1) of the preceding Article is deemed to be replaced with "by the time limit designated by the notice under Article 17, paragraph (2) of the Act", the phrase "pursuant to Article 16 of the Act" with "pursuant to Article 17 of the Act", the phrase "the day on which the prospective amount of the basic amount for calculating insurance premiums increased" with "the day on which the general insurance premium rate, the Class I special enrollment insurance premium rate, the Class II special enrollment insurance premium rate or the Class III special enrollment insurance premium rate was raised", the phrase "the day on which the prospective amount of the basic amount for calculating insurance premiums increased" in paragraph (2) of that Article with "the day on which the general insurance premium rate, the Class I special enrollment insurance premium rate, the Class II special enrollment insurance premium rate or the Class III special enrollment insurance premium rate was raised", the phrase "within 30 days counting from the day following that day" with "by the time limit designated by the notice under Article 17, paragraph (2) of the Act", and the phrase "a business for which the prospective amount of the basic amount for calculating insurance premiums increased" in paragraph (3) of that Article with "a business for which the insurance premium rate was raised".
<sup>machine translation, not official</sup>

### 第三十二条（延納の方法の特例） — Special Provisions on the Method of Delayed Payment
<sup>caption: machine translation, not official</sup>
<sup>art-32 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-32</sup>

**第一項**  所轄都道府県労働局歳入徴収官は、やむを得ない理由があると認めたときは、第二十七条から前条までの規定にかかわらず、法第十五条、第十六条及び第十七条の規定により納付すべき労働保険料を、当該保険年度（有期事業については、その事業の期間）内において第二十七条から前条までの方法と異なつた方法により延納させることができる。
<sup>art-32/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-32/par-1</sup>
When the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned finds that there are unavoidable reasons, the Officer may, notwithstanding the provisions of Articles 27 through the preceding Article, allow delayed payment of the labor insurance premiums to be paid pursuant to Articles 15, 16 and 17 of the Act, within the insurance year in question (for a business with a definite term, the period of the business), by a method different from the methods under Articles 27 through the preceding Article.
<sup>machine translation, not official</sup>

### 第三十三条（確定保険料申告書） — Written Declaration of Final Insurance Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-33 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-33</sup>

**第一項**  法第十九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-33/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-33/par-1</sup>
The matters specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 19, 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-33/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-33/par-1/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-33/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-33/par-1/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
  <sup>art-33/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-33/par-1/item-3</sup>
  the basic amount for calculating insurance premiums;
  <sup>machine translation, not official</sup>

  **四**  保険料率
  <sup>art-33/par-1/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-33/par-1/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-33/par-1/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-33/par-1/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-33/par-1/item-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-33/par-1/item-6</sup>
  where the employer has a corporate number, the corporate number of the employer.
  <sup>machine translation, not official</sup>

**第二項**  法第十九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。）の提出は、特定法人にあつては、電子情報処理組織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-33/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-33/par-2</sup>
The submission of the written declaration under Article 19, 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) is, for a specified corporation, to be made using an electronic data processing system; 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>

### 第三十四条（一括有期事業についての報告） — Reports on Grouped Businesses with a Definite Term
<sup>caption: machine translation, not official</sup>
<sup>art-34 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-34</sup>

**第一項**  法第七条の規定により一の事業とみなされる事業についての事業主は、次の保険年度の六月一日から起算して四十日以内又は保険関係が消滅した日から起算して五十日以内に、次に掲げる事項を記載した報告書を所轄都道府県労働局歳入徴収官に提出しなければならない。
<sup>art-34/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-34/par-1</sup>
An employer of businesses deemed to be one business pursuant to the provisions of Article 7 of the Act must, within 40 days counting from June 1 of the following insurance year or within 50 days counting from the day on which the insurance relation became extinct, submit to the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned a report stating the following matters:
<sup>machine translation, not official</sup>

  **一**  労働保険番号
  <sup>art-34/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-34/par-1/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-34/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-34/par-1/item-2</sup>
  the name and address or location of the employer;
  <sup>machine translation, not official</sup>

  **三**  事業の名称、事業の行われる場所、事業の期間及び事業に係る賃金総額
  <sup>art-34/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-34/par-1/item-3</sup>
  the name of the business, the place where the business is operated, the period of the business, and the total wages pertaining to the business;
  <sup>machine translation, not official</sup>

  **四**  建設の事業にあつては、当該事業に係る請負金額及びその内訳並びに第十三条第一項に規定する請負金額に乗ずべき率
  <sup>art-34/par-1/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-34/par-1/item-4</sup>
  in the case of a construction business, the contract amount pertaining to the business and its breakdown, and the rate by which the contract amount prescribed in Article 13, paragraph (1) is to be multiplied; and
  <sup>machine translation, not official</sup>

  **五**  立木の伐採の事業にあつては、立木の所有者の氏名又は名称及び住所又は所在地、当該事業に係る労働者の延べ人数、素材の生産量並びに素材一立方メートルを生産するために必要な労務費の額
  <sup>art-34/par-1/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-34/par-1/item-5</sup>
  in the case of a felling of standing trees business, the name and address or location of the owner of the standing trees, the cumulative number of workers pertaining to the business, the production volume of timber, and the amount of labor cost necessary for producing one cubic meter of timber.
  <sup>machine translation, not official</sup>

### 第三十五条（確定保険料の特例） — Special Provisions for Final Insurance Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-35 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-35</sup>

**第一項**  法第二十条第一項の厚生労働省令で定める事業は、建設の事業又は立木の伐採の事業であつて、その規模が次の各号のいずれかに該当するものとする。
<sup>art-35/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-35/par-1</sup>
The businesses specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 20, paragraph (1) of the Act are construction businesses or felling of standing trees businesses whose scale falls under any of the following items:
<sup>machine translation, not official</sup>

  **一**  確定保険料の額が四十万円以上であること。
  <sup>art-35/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-35/par-1/item-1</sup>
  that the amount of final insurance premiums is 400,000 yen or more; or
  <sup>machine translation, not official</sup>

  **二**  建設の事業にあつては請負金額が一億一千万円以上、立木の伐採の事業にあつては素材の生産量が千立方メートル以上であること。
  <sup>art-35/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-35/par-1/item-2</sup>
  that, for a construction business, the contract amount is 110,000,000 yen or more, and for a felling of standing trees business, the production volume of timber is 1,000 cubic meters or more.
  <sup>machine translation, not official</sup>

**第二項**  法第二十条第一項の厚生労働省令で定める率は、別表第六のとおりとする。
<sup>art-35/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-35/par-2</sup>
The rate specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 20, paragraph (1) of the Act is as set forth in Appended Table 6.
<sup>machine translation, not official</sup>

**第三項**  法第二十条第一項第一号の厚生労働省令で定める範囲は、別表第七のとおりとする。
<sup>art-35/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-35/par-3</sup>
The scope specified by Order of the Ministry of Health, Labour and Welfare as referred to in Article 20, paragraph (1), item (i) of the Act is as set forth in Appended Table 7.
<sup>machine translation, not official</sup>

**第四項**  第二十六条の規定は、法第二十条第三項の規定により差額を徴収する場合について準用する。
<sup>art-35/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-35/par-4</sup>
The provisions of Article 26 apply mutatis mutandis to the case of collecting the difference pursuant to Article 20, paragraph (3) of the Act.
<sup>machine translation, not official</sup>

### 第三十五条の二（第二種調整率） — Class II Adjustment Rate
<sup>caption: machine translation, not official</sup>
<sup>art-35-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-35-2</sup>

**第一項**  法第二十条第一項第二号の第二種調整率は、次の各号に掲げる事業の区分に応じ、当該各号に定める率とする。
<sup>art-35-2/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-35-2/par-1</sup>
The Class II adjustment rate under Article 20, paragraph (1), item (ii) of the Act is the rate prescribed in the respective items according to the category of business listed in the following items:
<sup>machine translation, not official</sup>

  **一**  建設の事業　百分の五十
  <sup>art-35-2/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-35-2/par-1/item-1</sup>
  Construction business: 50/100;
  <sup>machine translation, not official</sup>

  **二**  立木の伐採の事業　百分の四十三
  <sup>art-35-2/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-35-2/par-1/item-2</sup>
  Felling of standing trees business: 43/100.
  <sup>machine translation, not official</sup>

### 第三十六条（労働保険料の還付） — Refund of Labor Insurance Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-36 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36</sup>

**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。
<sup>art-36/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-1</sup>
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).
<sup>machine translation, not official</sup>

**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。
<sup>art-36/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2</sup>
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).
<sup>machine translation, not official</sup>

  **一**  労働保険番号
  <sup>art-36/par-2/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2/item-1</sup>
  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-36/par-2/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2/item-2</sup>
  The employer's name or title, and address or location;
  <sup>machine translation, not official</sup>

  **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
  <sup>art-36/par-2/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2/item-3</sup>
  The matters specified in (a) and (b) respectively for the categories of persons listed in (a) and (b):
  <sup>machine translation, not official</sup>

    **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
    <sup>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</sup>
    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;
    <sup>machine translation, not official</sup>

    **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
    <sup>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</sup>
    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;
    <sup>machine translation, not official</sup>

  **四**  還付額及び還付理由
  <sup>art-36/par-2/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2/item-4</sup>
  Amount of refund and reason for refund.
  <sup>machine translation, not official</sup>

### 第三十七条（労働保険料の充当） — Appropriation of Labor Insurance Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-37 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-37</sup>

**第一項**  前条第二項の請求がない場合には、所轄都道府県労働局歳入徴収官は、前条第一項の超過額又は法第二十条第三項の差額を次の保険年度の概算保険料若しくは未納の労働保険料その他法の規定による徴収金又は未納の一般拠出金（石綿による健康被害の救済に関する法律（平成十八年法律第四号）第三十五条第一項の規定により労災保険適用事業主（同項の労災保険適用事業主をいう。）から徴収する一般拠出金をいう。以下同じ。）その他同法第三十八条第一項の規定により準用する法の規定による徴収金に充当するものとする。
<sup>art-37/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-37/par-1</sup>
If there is no request under paragraph (2) of the preceding Article, the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned is to appropriate the excess amount under paragraph (1) of the preceding Article or the difference under Article 20, paragraph (3) of the Act to the estimated insurance premiums for the next insurance year, or to labor insurance premiums in arrears and other amounts to be collected pursuant to the provisions of the Act, or to general contributions in arrears (meaning the general contributions collected from an employer covered by industrial accident insurance (meaning an employer covered by industrial accident insurance under Article 35, paragraph (1) of the Act on Asbestos Health Damage Relief (Act No. 4 of 2006)) pursuant to the provisions of Article 35, paragraph (1) of that Act; the same applies hereinafter) and other amounts to be collected pursuant to the provisions of the Act applied mutatis mutandis pursuant to Article 38, paragraph (1) of the Act on Asbestos Health Damage Relief.
<sup>machine translation, not official</sup>

**第二項**  所轄都道府県労働局歳入徴収官は、前項の規定により、次の保険年度の概算保険料若しくは未納の労働保険料その他法の規定による徴収金又は未納の一般拠出金その他石綿による健康被害の救済に関する法律第三十八条第一項の規定により準用する法の規定による徴収金に充当したときは、その旨を事業主に通知しなければならない。
<sup>art-37/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-37/par-2</sup>
When the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned has made an appropriation pursuant to the provisions of the preceding paragraph to the estimated insurance premiums for the next insurance year, or to labor insurance premiums in arrears and other amounts to be collected pursuant to the provisions of the Act, or to general contributions in arrears and other amounts to be collected pursuant to the provisions of the Act applied mutatis mutandis pursuant to Article 38, paragraph (1) of the Act on Asbestos Health Damage Relief, the Revenue Collecting Officer must notify the employer to that effect.
<sup>machine translation, not official</sup>

### 第三十八条（労働保険料等の申告及び納付） — Declaration and Payment of Labor Insurance Premiums, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-38 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38</sup>

**第一項**  法第十五条第一項及び第二項の申告書（次項において「概算保険料申告書」という。）、法第十六条の申告書（次項において「増加概算保険料申告書」という。）並びに確定保険料申告書は、所轄都道府県労働局歳入徴収官に提出しなければならない。
<sup>art-38/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-1</sup>
The written declaration under Article 15, paragraphs (1) and (2) of the Act (referred to as the "written declaration of estimated insurance premiums" in the following paragraph), the written declaration under Article 16 of the Act (referred to as the "written declaration of increased estimated insurance premiums" in the following paragraph), and the written declaration of final insurance premiums must be submitted to the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned.
<sup>machine translation, not official</sup>

**第二項**  前項の規定による申告書の提出は、次の区分に従い、日本銀行（本店、支店、代理店及び歳入代理店をいう。以下同じ。）、年金事務所（日本年金機構法（平成十九年法律第百九号）第二十九条の年金事務所をいう。以下同じ。）、所轄労働基準監督署長又は所轄公共職業安定所長を経由して行うことができる。
<sup>art-38/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2</sup>
The submission of a written declaration under the preceding paragraph may be made, in accordance with the following categories, via the Bank of Japan (meaning its head office, branches, agencies and revenue agencies; the same applies hereinafter), a pension office (meaning a pension office under Article 29 of the Japan Pension Organization Act (Act No. 109 of 2007); the same applies hereinafter), the Director of the Labor Standards Office Concerned or the Chief of the Public Employment Security Office Concerned:
<sup>machine translation, not official</sup>

  **一**  概算保険料申告書であつて、第一条第三項第一号の一般保険料に係るもの（法第四条の二第一項の規定による届書（有期事業、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及び法第三十九条第一項に規定する事業に係るものを除く。第七十八条第二項第一号及び同項第二号において同じ。）に併せて、健康保険法施行規則（大正十五年内務省令第三十六号）第十九条第一項の規定による届書及び厚生年金保険法施行規則（昭和二十九年厚生省令第三十七号）第十三条第一項の規定による届書又は雇用保険法施行規則（昭和五十年労働省令第三号）第百四十一条第一項の規定による事業所の設置に係る届書を提出する場合に、これらの届書と同時に提出するものに限る。）　年金事務所、所轄労働基準監督署長又は所轄公共職業安定所長
  <sup>art-38/par-2/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-1</sup>
  A written declaration of estimated insurance premiums that pertains to the general insurance premiums under Article 1, paragraph (3), item (i) (limited to one that, where the notification under Article 4-2, paragraph (1) of the Act (excluding a notification pertaining to a business with a definite term, a business for which the handling of labor insurance administrative affairs is entrusted to a labor insurance administrative affairs association, or a business prescribed in Article 39, paragraph (1) of the Act; the same applies in Article 78, paragraph (2), items (i) and (ii)) is submitted together with the notification under Article 19, paragraph (1) of the Ordinance for Enforcement of the Health Insurance Act (Order of the Ministry of Home Affairs No. 36 of 1926) and the notification under Article 13, paragraph (1) of the Ordinance for Enforcement of the Employees' Pension Insurance Act (Order of the Ministry of Health and Welfare No. 37 of 1954), or the notification pertaining to the establishment of a workplace under Article 141, paragraph (1) of the Ordinance for Enforcement of the Employment Insurance Act (Order of the Ministry of Labour No. 3 of 1975), is submitted at the same time as those notifications): a pension office, the Director of the Labor Standards Office Concerned or the Chief of the Public Employment Security Office Concerned;
  <sup>machine translation, not official</sup>

  **二**  概算保険料申告書（法第二十一条の二第一項の承認を受けて労働保険料の納付を金融機関に委託して行う場合に提出するものを除く。次号、第五号及び第六号において同じ。）及び法第十九条第三項の規定により納付すべき労働保険料がある場合における確定保険料申告書（法第二十一条の二第一項の承認を受けて労働保険料の納付を金融機関に委託して行う場合に提出するものを除く。次号、第五号及び第六号において同じ。）であつて、有期事業以外の事業（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ものを除く。次号、第四号及び第七十八条第二項において同じ。）についての第一条第三項第一号の一般保険料に係るもの（厚生年金保険法（昭和二十九年法律第百十五号）による厚生年金保険又は健康保険法（大正十一年法律第七十号）による健康保険の適用事業所（以下「社会保険適用事業所」という。）の事業主が法第十五条第一項又は法第十九条第一項の規定により六月一日から四十日以内に提出するものに限る。）　日本銀行、年金事務所又は所轄労働基準監督署長
  <sup>art-38/par-2/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-2</sup>
  A written declaration of estimated insurance premiums (excluding one submitted where the payment of labor insurance premiums is entrusted to a financial institution with the approval under Article 21-2, paragraph (1) of the Act; the same applies in the following item, item (v) and item (vi)) and a written declaration of final insurance premiums where there are labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act (excluding one submitted where the payment of labor insurance premiums is entrusted to a financial institution with the approval under Article 21-2, paragraph (1) of the Act; the same applies in the following item, item (v) and item (vi)), that pertain to the general insurance premiums under Article 1, paragraph (3), item (i) for a business other than a business with a definite term (excluding a business for which the handling of labor insurance administrative affairs is entrusted to a labor insurance administrative affairs association; the same applies in the following item, item (iv) and Article 78, paragraph (2)) (limited to those that the employer of a workplace covered by social insurance (meaning a workplace covered by employees' pension insurance under the Employees' Pension Insurance Act (Act No. 115 of 1954) or health insurance under the Health Insurance Act (Act No. 70 of 1922); hereinafter referred to as a "workplace covered by social insurance") submits within 40 days from June 1 pursuant to the provisions of Article 15, paragraph (1) or Article 19, paragraph (1) of the Act): the Bank of Japan, a pension office or the Director of the Labor Standards Office Concerned;
  <sup>machine translation, not official</sup>

  **三**  概算保険料申告書及び法第十九条第三項の規定により納付すべき労働保険料がある場合における確定保険料申告書であつて、有期事業以外の事業についての第一条第三項第二号の一般保険料に係るもの（社会保険適用事業所の事業主が法第十五条第一項又は法第十九条第一項の規定により六月一日から四十日以内に提出するものに限る。）　日本銀行又は年金事務所
  <sup>art-38/par-2/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-3</sup>
  A written declaration of estimated insurance premiums and a written declaration of final insurance premiums where there are labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, that pertain to the general insurance premiums under Article 1, paragraph (3), item (ii) for a business other than a business with a definite term (limited to those that the employer of a workplace covered by social insurance submits within 40 days from June 1 pursuant to the provisions of Article 15, paragraph (1) or Article 19, paragraph (1) of the Act): the Bank of Japan or a pension office;
  <sup>machine translation, not official</sup>

  **四**  法第十九条第三項の規定により納付すべき労働保険料がない場合における確定保険料申告書であつて、有期事業以外の事業についての第一条第三項第一号の一般保険料に係るもの（社会保険適用事業所の事業主が法第十九条第一項の規定により六月一日から四十日以内に提出するものに限る。）　年金事務所又は所轄労働基準監督署長
  <sup>art-38/par-2/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-4</sup>
  A written declaration of final insurance premiums where there are no labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, that pertains to the general insurance premiums under Article 1, paragraph (3), item (i) for a business other than a business with a definite term (limited to those that the employer of a workplace covered by social insurance submits within 40 days from June 1 pursuant to the provisions of Article 19, paragraph (1) of the Act): a pension office or the Director of the Labor Standards Office Concerned;
  <sup>machine translation, not official</sup>

  **五**  概算保険料申告書及び増加概算保険料申告書並びに法第十九条第三項の規定により納付すべき労働保険料がある場合における確定保険料申告書であつて、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もの（第二号に掲げるものを除く。）　日本銀行又は所轄労働基準監督署長
  <sup>art-38/par-2/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-5</sup>
  A written declaration of estimated insurance premiums, a written declaration of increased estimated insurance premiums, and a written declaration of final insurance premiums where there are labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, that pertain 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 (excluding those listed in item (ii)): the Bank of Japan or the Director of the Labor Standards Office Concerned;
  <sup>machine translation, not official</sup>

  **六**  概算保険料申告書及び増加概算保険料申告書並びに法第十九条第三項の規定により納付すべき労働保険料がある場合における確定保険料申告書であつて、第一条第三項第二号の一般保険料及び同号の第一種特別加入保険料に係るもの（第三号に掲げるものを除く。）　日本銀行
  <sup>art-38/par-2/item-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-6</sup>
  A written declaration of estimated insurance premiums, a written declaration of increased estimated insurance premiums, and a written declaration of final insurance premiums where there are labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, that pertain to the general insurance premiums under Article 1, paragraph (3), item (ii) and the Class I special enrollment insurance premiums under item (ii) of that paragraph (excluding those listed in item (iii)): the Bank of Japan;
  <sup>machine translation, not official</sup>

  **七**  法第十九条第三項の規定により納付すべき労働保険料がない場合における確定保険料申告書並びに法第二十一条の二第一項の承認を受けて労働保険料の納付を金融機関に委託して行う場合に提出する概算保険料申告書及び確定保険料申告書であつて、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もの（第四号に掲げるものを除く。）　所轄労働基準監督署長
  <sup>art-38/par-2/item-7 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-7</sup>
  A written declaration of final insurance premiums where there are no labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act, and a written declaration of estimated insurance premiums and a written declaration of final insurance premiums submitted where the payment of labor insurance premiums is entrusted to a financial institution with the approval under Article 21-2, paragraph (1) of the Act, that pertain 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 (excluding those listed in item (iv)): the Director of the Labor Standards Office Concerned.
  <sup>machine translation, not official</sup>

**第三項**  労働保険料その他法の規定による徴収金は、次の区分に従い、日本銀行又は都道府県労働局労働保険特別会計収入官吏（以下「都道府県労働局収入官吏」という。）若しくは労働基準監督署労働保険特別会計収入官吏（以下「労働基準監督署収入官吏」という。）に納付しなければならない。
<sup>art-38/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-3</sup>
Labor insurance premiums and other amounts to be collected pursuant to the provisions of the Act must be paid, in accordance with the following categories, to the Bank of Japan, the Cash Receiving Officer of the Labor Insurance Special Account of the Prefectural Labor Bureau (hereinafter referred to as the "Prefectural Labor Bureau Cash Receiving Officer") or the Cash Receiving Officer of the Labor Insurance Special Account of the Labor Standards Office (hereinafter referred to as the "Labor Standards Office Cash Receiving Officer"):
<sup>machine translation, not official</sup>

  **一**  第一条第三項第一号の一般保険料、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並びにこれらに係る徴収金　日本銀行又は都道府県労働局収入官吏若しくは労働基準監督署収入官吏
  <sup>art-38/par-3/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-3/item-1</sup>
  The general insurance premiums under Article 1, paragraph (3), item (i), 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, and the amounts to be collected pertaining to them: the Bank of Japan, the Prefectural Labor Bureau Cash Receiving Officer or the Labor Standards Office Cash Receiving Officer;
  <sup>machine translation, not official</sup>

  **二**  第一条第三項第二号の一般保険料、同号の第一種特別加入保険料及び特例納付保険料並びにこれらに係る徴収金並びに印紙保険料に係る徴収金　日本銀行又は都道府県労働局収入官吏
  <sup>art-38/par-3/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-3/item-2</sup>
  The general insurance premiums under Article 1, paragraph (3), item (ii), the Class I special enrollment insurance premiums under item (ii) of that paragraph, and the special payment insurance premiums, and the amounts to be collected pertaining to them, and the amounts to be collected pertaining to stamp insurance premiums: the Bank of Japan or the Prefectural Labor Bureau Cash Receiving Officer.
  <sup>machine translation, not official</sup>

**第四項**  労働保険料（印紙保険料を除く。）その他法の規定による徴収金の納付は、納入告知書に係るものを除き納付書によつて行なわなければならない。
<sup>art-38/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-4</sup>
The payment of labor insurance premiums (excluding stamp insurance premiums) and other amounts to be collected pursuant to the provisions of the Act must be made by payment slip, except for those pertaining to a payment notice.
<sup>machine translation, not official</sup>

**第五項**  法第二十条第四項、法第二十一条第三項及び法第二十五条第三項において準用する法第十七条第二項並びに法第十九条第四項、法第二十五条第一項及び法第二十六条第四項の規定による通知は、所轄都道府県労働局歳入徴収官が納入告知書によつて行わなければならない。
<sup>art-38/par-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-5</sup>
The notices under Article 17, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 20, paragraph (4), Article 21, paragraph (3) and Article 25, paragraph (3) of the Act, and the notices under Article 19, paragraph (4), Article 25, paragraph (1) and Article 26, paragraph (4) of the Act, must be given by the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned by means of a payment notice.
<sup>machine translation, not official</sup>

### 第三十八条の二（口座振替による納付の申出） — Request for Payment through Account Transfer
<sup>caption: machine translation, not official</sup>
<sup>art-38-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-2</sup>

**第一項**  法第二十一条の二第一項の規定による申出は、事業主の氏名又は名称及び住所又は所在地、預金口座又は貯金口座の番号及び名義人、預金又は貯金の種別並びに納付書を送付する金融機関及び店舗の名称を記載した書面を所轄都道府県労働局歳入徴収官に提出することによつて行わなければならない。
<sup>art-38-2/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-2/par-1</sup>
A request under Article 21-2, paragraph (1) of the Act must be made by submitting to the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned a document stating the employer's name or title and address or location, the number and holder of the deposit account or savings account, the type of deposit or savings, and the names of the financial institution and branch to which the payment slips are to be sent.
<sup>machine translation, not official</sup>

### 第三十八条の三（口座振替による納付に係る納付書の送付） — Sending of Payment Slips for Payment through Account Transfer
<sup>caption: machine translation, not official</sup>
<sup>art-38-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-3</sup>

**第一項**  所轄都道府県労働局歳入徴収官は、法第二十一条の二第一項の承認を行つた場合には、同項の労働保険料の納付に必要な納付書を同項の金融機関へ送付するものとする。ただし、当該保険料の納付に関し必要な事項について同項の金融機関に電磁的記録（情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号。以下「情報通信技術活用法」という。）第三条第七号に規定する電磁的記録をいう。以下同じ。）を送付したときは、この限りでない。
<sup>art-38-3/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-3/par-1</sup>
If the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned has given the approval under Article 21-2, paragraph (1) of the Act, the Revenue Collecting Officer is to send the payment slips necessary for the payment of the labor insurance premiums under that paragraph to the financial institution under that paragraph; provided, however, that this does not apply where electronic or magnetic records (meaning the electronic or magnetic records prescribed in Article 3, item (vii) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002; hereinafter referred to as the "Information and Communications Technology Utilization Act"); the same applies hereinafter) have been sent to that financial institution concerning the matters necessary for the payment of those premiums.
<sup>machine translation, not official</sup>

### 第三十八条の四（口座振替による納付） — Payment by Account Transfer
<sup>caption: machine translation, not official</sup>
<sup>art-38-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-4</sup>

**第一項**  法第二十一条の二第一項の厚生労働省令で定める納付は、納付書によつて行われる法第十五条第一項又は第二項の規定により納付すべき労働保険料及び法第十八条の規定により延納する場合における法第十五条第一項又は第二項の労働保険料並びに法第十九条第三項の規定により納付すべき労働保険料の納付とする。
<sup>art-38-4/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-4/par-1</sup>
The payment specified by Order of the Ministry of Health, Labour and Welfare under Article 21-2, paragraph (1) of the Act is the payment, made by payment slip, of the labor insurance premiums to be paid pursuant to the provisions of Article 15, paragraph (1) or (2) of the Act, the labor insurance premiums under Article 15, paragraph (1) or (2) of the Act in the case of delayed payment pursuant to the provisions of Article 18 of the Act, and the labor insurance premiums to be paid pursuant to the provisions of Article 19, paragraph (3) of the Act.
<sup>machine translation, not official</sup>

### 第三十八条の五（口座振替による納付に係る納付期日） — Due Date for Payment by Account Transfer
<sup>caption: machine translation, not official</sup>
<sup>art-38-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-5</sup>

**第一項**  法第二十一条の二第二項の厚生労働省令で定める日は、第三十八条の三の規定により送付された納付書又は電磁的記録が、法第二十一条の二第一項の金融機関に到達した日から二取引日を経過した最初の取引日（災害その他やむを得ない理由によりその日までに納付することができないと所轄都道府県労働局歳入徴収官が認める場合には、その承認する日）とする。
<sup>art-38-5/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-5/par-1</sup>
The date specified by Order of the Ministry of Health, Labour and Welfare under Article 21-2, paragraph (2) of the Act is the first business day after the lapse of two business days from the day on which the payment slip or electronic or magnetic record sent pursuant to the provisions of Article 38-3 reaches the financial institution under Article 21-2, paragraph (1) of the Act (or, where the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned finds that payment cannot be made by that day due to a disaster or other unavoidable reason, the day that the officer approves).
<sup>machine translation, not official</sup>

**第二項**  前項に規定する取引日とは、金融機関の休日以外の日をいう。
<sup>art-38-5/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-5/par-2</sup>
The business day prescribed in the preceding paragraph means a day other than a holiday of a financial institution.
<sup>machine translation, not official</sup>

### 第三十九条（被保険者手帳の提出） — Submission of Insurance Record Books
<sup>caption: machine translation, not official</sup>
<sup>art-39 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-39</sup>

**第一項**  雇用保険法（昭和四十九年法律第百十六号）第四十三条第一項に規定する日雇労働被保険者（以下「日雇労働被保険者」という。）は、事業主に使用されたときは、その都度雇用保険印紙の貼付又は印紙保険料納付計器による納付印の押なつを受けるために、その所持する日雇労働被保険者手帳（以下「被保険者手帳」という。）を事業主に提出しなければならない。
<sup>art-39/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-39/par-1</sup>
An insured person who is a day laborer prescribed in Article 43, paragraph (1) of the Employment Insurance Act (Act No. 116 of 1974) (hereinafter referred to as an "insured day worker") must, each time the person is employed by an employer, submit to the employer the insurance record book for insured day workers in the person's possession (hereinafter referred to as the "insurance record book") in order to have employment insurance stamps affixed or payment stamps imprinted by a stamp insurance premium payment register.
<sup>machine translation, not official</sup>

### 第四十条（雇用保険印紙の貼付等） — Affixing of Employment Insurance Stamps, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-40 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-40</sup>

**第一項**  事業主は、日雇労働被保険者を使用した場合には、第四十四条の規定による場合を除き、その者に賃金を支払う都度、その使用した日数に相当する枚数の雇用保険印紙をその使用した日の被保険者手帳における該当日欄にはり、消印しなければならない。
<sup>art-40/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-40/par-1</sup>
If an employer has employed an insured day worker, the employer must, each time the employer pays wages to that person, except in the case under the provisions of Article 44, affix employment insurance stamps in a number equivalent to the number of days of employment in the corresponding day column of the insurance record book for the day of employment, and cancel them.
<sup>machine translation, not official</sup>

**第二項**  事業主は、前項の消印に使用すべき認印の印影をあらかじめ所轄公共職業安定所長に届け出なければならない。認印を変更しようとするときも、同様とする。
<sup>art-40/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-40/par-2</sup>
An employer must notify the Chief of the Public Employment Security Office Concerned in advance of the impression of the seal to be used for the cancellation under the preceding paragraph. The same applies when the employer intends to change the seal.
<sup>machine translation, not official</sup>

### 第四十一条（雇用保険印紙の種類及び販売、譲渡の禁止等） — Types and Sale of Employment Insurance Stamps, Prohibition of Transfer, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-41 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-41</sup>

**第一項**  法第二十三条第二項の雇用保険印紙は第一級、第二級及び第三級の三種とし、印紙をもつてする歳入金納付に関する法律（昭和二十三年法律第百四十二号）第三条第一項の規定によつて総務大臣が厚生労働大臣に協議して定める日本郵便株式会社の営業所（郵便の業務を行うものに限る。以下同じ。）においてこれを販売するものとする。
<sup>art-41/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-41/par-1</sup>
The employment insurance stamps under Article 23, paragraph (2) of the Act are of three types, Class 1, Class 2 and Class 3, and are to be sold at the offices of Japan Post Co., Ltd. (limited to those that conduct postal business; the same applies hereinafter) that the Minister of Internal Affairs and Communications determines in consultation with the Minister of Health, Labour and Welfare pursuant to the provisions of Article 3, paragraph (1) of the Act on Payment of Government Charges with Stamps (Act No. 142 of 1948).
<sup>machine translation, not official</sup>

**第二項**  事業主は、雇用保険印紙を譲り渡し、又は譲り受けてはならない。
<sup>art-41/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-41/par-2</sup>
An employer must not transfer employment insurance stamps or accept their transfer.
<sup>machine translation, not official</sup>

**第三項**  事業主その他正当な権限を有する者を除いては、何人も消印を受けない雇用保険印紙を所持してはならない。
<sup>art-41/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-41/par-3</sup>
No person, other than an employer or other person with legitimate authority, may possess employment insurance stamps that have not been cancelled.
<sup>machine translation, not official</sup>

### 第四十二条（雇用保険印紙購入通帳） — Employment Insurance Stamp Purchase Books
<sup>caption: machine translation, not official</sup>
<sup>art-42 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42</sup>

**第一項**  事業主は、雇用保険印紙を購入しようとするときは、あらかじめ、次に掲げる事項を記載した申請書を所轄公共職業安定所長に提出して、雇用保険印紙購入通帳（様式第一号）の交付を受けなければならない。
<sup>art-42/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-1</sup>
An employer who intends to purchase employment insurance stamps must, in advance, submit a written application stating the following matters to the Chief of the Public Employment Security Office Concerned and receive the issuance of an employment insurance stamp purchase book (Form No. 1).
<sup>machine translation, not official</sup>

  **一**  労働保険番号
  <sup>art-42/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-1/item-1</sup>
  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-42/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-1/item-2</sup>
  The employer's name or title, and address or location;
  <sup>machine translation, not official</sup>

  **三**  事業の名称、事業の行われる場所及び事業の種類
  <sup>art-42/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-1/item-3</sup>
  Name of the business, the place where the business is conducted, and the type of business.
  <sup>machine translation, not official</sup>

**第二項**  雇用保険印紙購入通帳は、その交付の日の属する保険年度に限り、その効力を有する。
<sup>art-42/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-2</sup>
An employment insurance stamp purchase book is effective only for the insurance year that includes the day of its issuance.
<sup>machine translation, not official</sup>

**第三項**  前項に規定する雇用保険印紙購入通帳の有効期間（当該雇用保険印紙購入通帳の有効期間についてこの項の規定により更新を受けたときにあつては、当該更新を受けた雇用保険印紙購入通帳の有効期間）の満了後引き続き雇用保険印紙を購入しようとする事業主は、雇用保険印紙購入通帳の有効期間の更新を受けなければならない。
<sup>art-42/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-3</sup>
An employer who intends to continue purchasing employment insurance stamps after the expiration of the validity period of the employment insurance stamp purchase book prescribed in the preceding paragraph (where the validity period of that employment insurance stamp purchase book has been renewed pursuant to the provisions of this paragraph, the validity period of the renewed employment insurance stamp purchase book) must have the validity period of the employment insurance stamp purchase book renewed.
<sup>machine translation, not official</sup>

**第四項**  前項に規定する雇用保険印紙購入通帳の有効期間の更新を受けようとする事業主は、当該雇用保険印紙購入通帳の有効期間が満了する日の翌日の一月前から当該期間が満了する日までの間に、当該雇用保険印紙購入通帳を添えて、次に掲げる事項を記載した申請書を所轄公共職業安定所長に提出して、新たに雇用保険印紙購入通帳の交付を受けなければならない。
<sup>art-42/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-4</sup>
An employer who intends to have the validity period of the employment insurance stamp purchase book prescribed in the preceding paragraph renewed must, during the period from one month before the day following the day on which the validity period of that employment insurance stamp purchase book expires until the day on which that period expires, submit to the Chief of the Public Employment Security Office Concerned, together with that employment insurance stamp purchase book, a written application stating the following matters, and receive the issuance of a new employment insurance stamp purchase book.
<sup>machine translation, not official</sup>

  **一**  労働保険番号
  <sup>art-42/par-4/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-4/item-1</sup>
  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-42/par-4/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-4/item-2</sup>
  The employer's name or title, and address or location;
  <sup>machine translation, not official</sup>

  **三**  事業の名称、事業の行われる場所及び事業の種類
  <sup>art-42/par-4/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-4/item-3</sup>
  Name of the business, the place where the business is conducted, and the type of business.
  <sup>machine translation, not official</sup>

**第五項**  前項の規定により交付を受けた雇用保険印紙購入通帳は、更新前の雇用保険印紙購入通帳の有効期間が満了する日の翌日の属する保険年度に限り、その効力を有する。
<sup>art-42/par-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-5</sup>
The employment insurance stamp purchase book issued pursuant to the provisions of the preceding paragraph is effective only for the insurance year that includes the day following the day on which the validity period of the employment insurance stamp purchase book before renewal expires.
<sup>machine translation, not official</sup>

**第六項**  事業主は、雇用保険印紙購入通帳を滅失し、若しくはき損した場合又は雇用保険印紙購入通帳の雇用保険印紙購入申込書（以下「購入申込書」という。）がなくなつた場合であつて、当該保険年度中に雇用保険印紙を購入しようとするときは、その旨を所轄公共職業安定所長に申し出て、再交付を受けなければならない。
<sup>art-42/par-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-6</sup>
If an employer has lost or damaged an employment insurance stamp purchase book, or the employment insurance stamp purchase application form of the employment insurance stamp purchase book (hereinafter referred to as the "purchase application form") has run out, and the employer intends to purchase employment insurance stamps during that insurance year, the employer must so notify the Chief of the Public Employment Security Office Concerned and receive reissuance.
<sup>machine translation, not official</sup>

**第七項**  雇用保険印紙購入通帳をき損し、又は購入申込書がなくなつたことにより前項の規定による再交付を申し出る事業主は、当該き損し、又は購入申込書がなくなつた雇用保険印紙購入通帳を所轄公共職業安定所長に提出しなければならない。
<sup>art-42/par-7 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-7</sup>
An employer who applies for reissuance under the provisions of the preceding paragraph because an employment insurance stamp purchase book has been damaged or the purchase application form has run out must submit the employment insurance stamp purchase book that has been damaged or whose purchase application form has run out to the Chief of the Public Employment Security Office Concerned.
<sup>machine translation, not official</sup>

**第八項**  事業主は、その所持する雇用保険印紙購入通帳の有効期間が満了したとき又は事業の廃止等により雇用保険印紙を購入する必要がなくなつたときは、速やかに、その所持する雇用保険印紙購入通帳を所轄公共職業安定所長に返納しなければならない。
<sup>art-42/par-8 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-8</sup>
When the validity period of the employment insurance stamp purchase book in an employer's possession has expired, or when the employer no longer needs to purchase employment insurance stamps due to the discontinuance of the business, etc., the employer must promptly return the employment insurance stamp purchase book in its possession to the Chief of the Public Employment Security Office Concerned.
<sup>machine translation, not official</sup>

### 第四十三条（雇用保険印紙の購入等） — Purchase of Employment Insurance Stamps, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-43 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-43</sup>

**第一項**  事業主は、雇用保険印紙を購入しようとするときは、購入申込書に購入しようとする雇用保険印紙の種類別枚数、購入年月日、労働保険番号並びに事業主の氏名又は名称及び住所又は所在地を記入し、雇用保険印紙を販売する日本郵便株式会社の営業所に提出しなければならない。
<sup>art-43/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-43/par-1</sup>
An employer who intends to purchase employment insurance stamps must enter on the purchase application form the number of employment insurance stamps to be purchased by type, the date of purchase, the labor insurance number, and the employer's name or title and address or location, and submit it to a business office of Japan Post Co., Ltd. that sells employment insurance stamps.
<sup>machine translation, not official</sup>

**第二項**  事業主は、次の各号の場合においては、雇用保険印紙を販売する日本郵便株式会社の営業所に雇用保険印紙購入通帳を提出し、その保有する雇用保険印紙の買戻しを申し出ることができる。ただし、第三号に該当する場合においては、その買戻しの期間は、雇用保険印紙が変更された日から六月間とする。
<sup>art-43/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-43/par-2</sup>
In the cases set forth in the following items, an employer may submit the employment insurance stamp purchase book to a business office of Japan Post Co., Ltd. that sells employment insurance stamps and apply for the repurchase of the employment insurance stamps the employer holds; provided, however, that in the case falling under item (iii), the period for the repurchase is six months from the day on which the employment insurance stamps were changed.
<sup>machine translation, not official</sup>

  **一**  雇用保険に係る保険関係が消滅したとき。
  <sup>art-43/par-2/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-43/par-2/item-1</sup>
  When the insurance relation pertaining to employment insurance has become extinct;
  <sup>machine translation, not official</sup>

  **二**  日雇労働被保険者を使用しなくなつたとき（保有する雇用保険印紙の等級に相当する賃金日額の日雇労働被保険者を使用しなくなつたときを含む。）。
  <sup>art-43/par-2/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-43/par-2/item-2</sup>
  When the employer no longer employs insured day workers (including when the employer no longer employs insured day workers whose daily amount of wages corresponds to the class of the employment insurance stamps held);
  <sup>machine translation, not official</sup>

  **三**  雇用保険印紙が変更されたとき。
  <sup>art-43/par-2/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-43/par-2/item-3</sup>
  When the employment insurance stamps have been changed.
  <sup>machine translation, not official</sup>

**第三項**  事業主は、前項第一号又は第二号に該当する事由により、雇用保険印紙の買戻しを申し出ようとするときは、雇用保険印紙購入通帳に、その事由に該当することについて、あらかじめ所轄公共職業安定所長の確認を受けなければならない。
<sup>art-43/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-43/par-3</sup>
An employer who intends to apply for the repurchase of employment insurance stamps on grounds falling under item (i) or (ii) of the preceding paragraph must, in advance, have the Chief of the Public Employment Security Office Concerned confirm on the employment insurance stamp purchase book that those grounds apply.
<sup>machine translation, not official</sup>

### 第四十四条（納付印による印紙保険料の納付の方法） — Method of Payment of Stamp Insurance Premiums by Payment Stamp
<sup>caption: machine translation, not official</sup>
<sup>art-44 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-44</sup>

**第一項**  事業主は、日雇労働被保険者を使用した場合において、法第二十三条第三項の規定により印紙保険料を納付するときは、その者に賃金を支払うつど、その使用した日の被保険者手帳における該当日欄に納付印をその使用した日数に相当する回数だけ押さなければならない。
<sup>art-44/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-44/par-1</sup>
If an employer has employed an insured day worker and pays the stamp insurance premiums pursuant to the provisions of Article 23, paragraph (3) of the Act, the employer must, each time the employer pays wages to that person, imprint the payment stamp in the corresponding day column of the insurance record book for the day of employment, a number of times equivalent to the number of days of employment.
<sup>machine translation, not official</sup>

### 第四十五条（印紙保険料納付計器の指定） — Designation of Stamp Insurance Premium Payment Registers
<sup>caption: machine translation, not official</sup>
<sup>art-45 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-45</sup>

**第一項**  法第二十三条第三項の指定を受けようとする者は、次に掲げる事項を記載した申請書を厚生労働大臣に提出しなければならない。
<sup>art-45/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-45/par-1</sup>
A person who intends to receive the designation under Article 23, paragraph (3) of the Act must submit a written application stating the following matters to the Minister of Health, Labour and Welfare:
<sup>machine translation, not official</sup>

  **一**  申請者の氏名又は名称及び住所又は所在地
  <sup>art-45/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-45/par-1/item-1</sup>
  The applicant's name or title and address or location;
  <sup>machine translation, not official</sup>

  **二**  当該指定を受けようとする印紙保険料納付計器の製造者の氏名又は名称及び住所又は所在地
  <sup>art-45/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-45/par-1/item-2</sup>
  The name or title and address or location of the manufacturer of the stamp insurance premium payment register for which the designation is sought;
  <sup>machine translation, not official</sup>

  **三**  当該指定を受けようとする印紙保険料納付計器の名称、型式、構造、機能及び操作の方法
  <sup>art-45/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-45/par-1/item-3</sup>
  The name, model, structure, function and method of operation of the stamp insurance premium payment register for which the designation is sought.
  <sup>machine translation, not official</sup>

**第二項**  前項の申請書を提出した者は、当該指定を受けようとする計器を厚生労働大臣に提示しなければならない。
<sup>art-45/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-45/par-2</sup>
A person who has submitted the written application under the preceding paragraph must present the instrument for which the designation is sought to the Minister of Health, Labour and Welfare.
<sup>machine translation, not official</sup>

**第三項**  法第二十三条第三項の指定は、当該指定をしようとする計器の名称、型式、構造及び機能を告示することにより行なうものとする。
<sup>art-45/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-45/par-3</sup>
The designation under Article 23, paragraph (3) of the Act is to be made by public notice of the name, model, structure and function of the instrument to be designated.
<sup>machine translation, not official</sup>

### 第四十六条（印影） — Imprint
<sup>caption: machine translation, not official</sup>
<sup>art-46 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-46</sup>

**第一項**  法第二十三条第三項に規定する厚生労働省令で定める印影の形式は、別表第八のとおりとする。
<sup>art-46/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-46/par-1</sup>
The form of the imprint specified by Order of the Ministry of Health, Labour and Welfare as prescribed in Article 23, paragraph (3) of the Act is as set forth in Appended Table 8.
<sup>machine translation, not official</sup>

### 第四十七条（印紙保険料納付計器の設置） — Installation of Stamp Insurance Premium Payment Registers
<sup>caption: machine translation, not official</sup>
<sup>art-47 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-47</sup>

**第一項**  事業主は、法第二十三条第三項の規定により印紙保険料納付計器の設置の承認を受けようとする場合には、次に掲げる事項を記載した申請書を当該印紙保険料納付計器を設置しようとする事業場の所在地を管轄する公共職業安定所長を経由して、当該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歳入徴収官（以下「納付計器に係る都道府県労働局歳入徴収官」という。）に提出しなければならない。
<sup>art-47/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-47/par-1</sup>
An employer who intends to receive the approval for the installation of a stamp insurance premium payment register pursuant to the provisions of Article 23, paragraph (3) of the Act must submit a written application stating the following matters, via the Chief of the Public Employment Security Office having jurisdiction over the location of the workplace where the stamp insurance premium payment register is to be installed, to the Labor Insurance Special Account Revenue Collecting Officer of the Prefectural Labor Bureau having jurisdiction over the location of that workplace (hereinafter referred to as the "Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register"):
<sup>machine translation, not official</sup>

  **一**  労働保険番号
  <sup>art-47/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-47/par-1/item-1</sup>
  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-47/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-47/par-1/item-2</sup>
  The employer's name or title, and address or location;
  <sup>machine translation, not official</sup>

  **三**  事業の名称、事業の行われる場所、事業の種類及び事業に係る日雇労働被保険者数
  <sup>art-47/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-47/par-1/item-3</sup>
  Name of the business, place where the business is conducted, type of business, and number of insured day workers for the business;
  <sup>machine translation, not official</sup>

  **四**  当該印紙保険料納付計器の名称及び型式
  <sup>art-47/par-1/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-47/par-1/item-4</sup>
  Name and model of the stamp insurance premium payment register;
  <sup>machine translation, not official</sup>

  **五**  当該印紙保険料納付計器を設置しようとする年月日
  <sup>art-47/par-1/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-47/par-1/item-5</sup>
  Date on which the stamp insurance premium payment register is to be installed.
  <sup>machine translation, not official</sup>

**第二項**  納付計器に係る都道府県労働局歳入徴収官は、前項の申請書の提出があつた場合には、同項の事業主が法第二十三条第四項の規定により承認を取り消された日の翌日から起算して二年を経過するまでの者であるときその他保険料の保全上不適当と認められるときを除き、その承認を与えるものとする。
<sup>art-47/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-47/par-2</sup>
If the written application under the preceding paragraph has been submitted, the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register is to grant the approval, except where the employer referred to in the preceding paragraph is a person for whom two years have not yet elapsed counting from the day following the day on which the approval was revoked pursuant to the provisions of Article 23, paragraph (4) of the Act, or where the approval is otherwise found inappropriate for preserving the premiums.
<sup>machine translation, not official</sup>

### 第四十八条（承認の取消し等） — Revocation of Approval, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-48 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-48</sup>

**第一項**  納付計器に係る都道府県労働局歳入徴収官は、法第二十三条第四項の規定により同条第三項の承認を取り消す場合には、その旨及びその理由を記載した文書により当該承認を取り消される者に通知するものとする。この場合には、当該都道府県労働局歳入徴収官は、当該取消しに係る印紙保険料納付計器につき第五十条第三項の封の解除その他必要な措置を講ずるものとする。
<sup>art-48/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-48/par-1</sup>
When the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register revokes the approval under Article 23, paragraph (3) of the Act pursuant to the provisions of paragraph (4) of that Article, the Revenue Collecting Officer is to notify the person whose approval is revoked by a document stating that fact and the reasons for it. In this case, the Revenue Collecting Officer of the Prefectural Labor Bureau is to release the seal under Article 50, paragraph (3) and take any other necessary measures with respect to the stamp insurance premium payment register pertaining to the revocation.
<sup>machine translation, not official</sup>

### 第四十九条（始動票札） — Starting Tickets
<sup>caption: machine translation, not official</sup>
<sup>art-49 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-49</sup>

**第一項**  法第二十三条第三項の承認を受けた者は、印紙保険料納付計器を使用する前に、納付計器に係る都道府県労働局歳入徴収官から当該印紙保険料納付計器を始動するために必要な票札（以下「始動票札」という。）の交付を受けなければならない。
<sup>art-49/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-49/par-1</sup>
A person who has received the approval under Article 23, paragraph (3) of the Act must, before using a stamp insurance premium payment register, receive from the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register the issuance of a ticket necessary to start that stamp insurance premium payment register (hereinafter referred to as the "starting ticket").
<sup>machine translation, not official</sup>

**第二項**  第四十一条第二項の規定は、前項の始動票札について準用する。
<sup>art-49/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-49/par-2</sup>
The provisions of Article 41, paragraph (2) apply mutatis mutandis to the starting ticket under the preceding paragraph.
<sup>machine translation, not official</sup>

### 第五十条（始動票札受領通帳） — Starting Ticket Receipt Books
<sup>caption: machine translation, not official</sup>
<sup>art-50 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50</sup>

**第一項**  事業主は、前条第一項の規定により始動票札の交付を受けようとするときは、あらかじめ、次に掲げる事項を記載した申請書を納付計器に係る都道府県労働局歳入徴収官に提出して始動票札受領通帳（様式第二号）の交付を受けなければならない。
<sup>art-50/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-1</sup>
An employer who intends to receive the issuance of a starting ticket pursuant to the provisions of paragraph (1) of the preceding Article must, in advance, submit a written application stating the following matters to the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register and receive the issuance of a starting ticket receipt book (Form No. 2):
<sup>machine translation, not official</sup>

  **一**  労働保険番号
  <sup>art-50/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-1/item-1</sup>
  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-50/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-1/item-2</sup>
  The employer's name or title, and address or location;
  <sup>machine translation, not official</sup>

  **三**  事業の名称、事業の行われる場所及び事業の種類
  <sup>art-50/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-1/item-3</sup>
  Name of the business, place where the business is conducted, and type of business;
  <sup>machine translation, not official</sup>

  **四**  法第二十三条第三項の承認を受けた印紙保険料納付計器の名称、型式、計器番号、始動の予定年月日及び当該印紙保険料納付計器により表示しようとする印紙保険料の額に相当する金額の総額
  <sup>art-50/par-1/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-1/item-4</sup>
  Name, model, register number and scheduled starting date of the stamp insurance premium payment register approved under Article 23, paragraph (3) of the Act, and the total amount equivalent to the amount of stamp insurance premiums to be displayed by that stamp insurance premium payment register.
  <sup>machine translation, not official</sup>

**第二項**  事業主は、前項の申請書を提出する場合には、印紙保険料納付計器を納付計器に係る都道府県労働局歳入徴収官に提示しなければならない。
<sup>art-50/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-2</sup>
When submitting the written application under the preceding paragraph, an employer must present the stamp insurance premium payment register to the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register.
<sup>machine translation, not official</sup>

**第三項**  納付計器に係る都道府県労働局歳入徴収官は、前項の規定により印紙保険料納付計器の提示を受けた場合において、保険料の保全上必要があると認めるときは、当該印紙保険料納付計器について保険料の保全上適切な箇所に封を施すことその他必要な措置を講ずることができる。
<sup>art-50/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-3</sup>
When the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register has been presented with a stamp insurance premium payment register pursuant to the provisions of the preceding paragraph and finds it necessary for preserving the premiums, the Revenue Collecting Officer may place a seal on a part of that stamp insurance premium payment register appropriate for preserving the premiums and take other necessary measures with respect to it.
<sup>machine translation, not official</sup>

**第四項**  事業主は、当該印紙保険料納付計器により表示しようとする印紙保険料の額に相当する金額の総額を変更しようとするときは、納付計器に係る都道府県労働局歳入徴収官に対し始動票札受領通帳を添えてその旨を届け出るとともに、印紙保険料納付計器を提示しなければならない。
<sup>art-50/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-4</sup>
An employer who intends to change the total amount equivalent to the amount of stamp insurance premiums to be displayed by the stamp insurance premium payment register must notify the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register to that effect, attaching the starting ticket receipt book, and must present the stamp insurance premium payment register.
<sup>machine translation, not official</sup>

**第五項**  第三項の規定は、前項の場合について準用する。
<sup>art-50/par-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-5</sup>
The provisions of paragraph (3) apply mutatis mutandis to the case under the preceding paragraph.
<sup>machine translation, not official</sup>

**第六項**  事業主は、始動票札受領通帳を滅失し、若しくはき損した場合又はこれに余白がなくなつた場合は、その旨を納付計器に係る都道府県労働局歳入徴収官に申し出て、再交付を受けなければならない。
<sup>art-50/par-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-6</sup>
If an employer has lost or damaged a starting ticket receipt book, or it has no blank space left, the employer must so notify the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register and receive reissuance.
<sup>machine translation, not official</sup>

### 第五十一条（始動票札の交付を受ける方法） — Method of Receiving Starting Tickets
<sup>caption: machine translation, not official</sup>
<sup>art-51 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-51</sup>

**第一項**  事業主は、始動票札の交付を受けるためには、始動票札受領通帳に当該印紙保険料納付計器により表示しようとする印紙保険料の額に相当する金額の総額及び始動票札の交付を受けようとする年月日を記入し、納付計器に係る都道府県労働局歳入徴収官に提出しなければならない。
<sup>art-51/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-51/par-1</sup>
In order to receive the issuance of a starting ticket, an employer must enter in the starting ticket receipt book the total amount equivalent to the amount of stamp insurance premiums to be displayed by that stamp insurance premium payment register and the date on which the employer intends to receive the issuance of the starting ticket, and submit the book to the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register.
<sup>machine translation, not official</sup>

**第二項**  前項の規定により始動票札の交付を受けようとする者は、当該印紙保険料納付計器により表示することができる印紙保険料の額に相当する金額の総額を、あらかじめ当該印紙保険料納付計器を設置した事業場の所在地を管轄する都道府県労働局収入官吏に納付しなければならない。
<sup>art-51/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-51/par-2</sup>
A person who intends to receive the issuance of a starting ticket pursuant to the provisions of the preceding paragraph must, in advance, pay the total amount equivalent to the amount of stamp insurance premiums that can be displayed by that stamp insurance premium payment register to the Prefectural Labor Bureau Cash Receiving Officer having jurisdiction over the location of the workplace where that stamp insurance premium payment register has been installed.
<sup>machine translation, not official</sup>

### 第五十二条（印紙保険料納付計器を使用しなくなつた場合） — Cases Where Stamp Insurance Premium Payment Registers Are No Longer Used
<sup>caption: machine translation, not official</sup>
<sup>art-52 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-52</sup>

**第一項**  事業主は、印紙保険料納付計器の全部又は一部を使用しなくなつたときは、当該使用しなくなつた印紙保険料納付計器を納付計器に係る都道府県労働局歳入徴収官に提示しなければならない。
<sup>art-52/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-52/par-1</sup>
If an employer no longer uses all or part of its stamp insurance premium payment registers, the employer must present the stamp insurance premium payment register that is no longer used to the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register.
<sup>machine translation, not official</sup>

**第二項**  納付計器に係る都道府県労働局歳入徴収官は、前項の規定により事業主から印紙保険料納付計器の提示を受けたときは、当該印紙保険料納付計器の封の解除その他必要な措置を講じなければならない。
<sup>art-52/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-52/par-2</sup>
When the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register has been presented with a stamp insurance premium payment register by an employer pursuant to the provisions of the preceding paragraph, the Revenue Collecting Officer must release the seal of that stamp insurance premium payment register and take other necessary measures.
<sup>machine translation, not official</sup>

**第三項**  第一項の事業主で印紙保険料納付計器の全部を使用しなくなつたものが、印紙保険料納付計器を再び使用しようとするときは、第四十七条第一項の承認を受けなければならない。
<sup>art-52/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-52/par-3</sup>
If an employer under paragraph (1) that no longer uses all of its stamp insurance premium payment registers intends to use a stamp insurance premium payment register again, the employer must receive the approval under Article 47, paragraph (1).
<sup>machine translation, not official</sup>

### 第五十三条（差額の払戻し） — Refund of Difference
<sup>caption: machine translation, not official</sup>
<sup>art-53 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-53</sup>

**第一項**  事業主は、次の各号の場合において、当該各号に該当するに至つた際の始動票札を用いて印紙保険料納付計器により既に納付した印紙保険料の額の総額が、当該印紙保険料納付計器により表示することができる印紙保険料の額に相当する金額の総額に満たないときは、納付計器に係る都道府県労働局歳入徴収官に始動票札受領通帳を提出し、その差額に相当する金額の払戻しを申し出ることができる。
<sup>art-53/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-53/par-1</sup>
In the cases set forth in the following items, if the total amount of stamp insurance premiums already paid by the stamp insurance premium payment register using the starting ticket at the time the case came to fall under the respective item is less than the total amount equivalent to the amount of stamp insurance premiums that can be displayed by that stamp insurance premium payment register, an employer may submit the starting ticket receipt book to the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register and apply for a refund of an amount equivalent to the difference:
<sup>machine translation, not official</sup>

  **一**  印紙保険料納付計器の全部又は一部を使用しなくなつたとき。
  <sup>art-53/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-53/par-1/item-1</sup>
  When the employer no longer uses all or part of its stamp insurance premium payment registers;
  <sup>machine translation, not official</sup>

  **二**  印紙保険料納付計器により表示することができる印紙保険料の額に相当する金額の総額を変更したとき。
  <sup>art-53/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-53/par-1/item-2</sup>
  When the employer has changed the total amount equivalent to the amount of stamp insurance premiums that can be displayed by the stamp insurance premium payment register;
  <sup>machine translation, not official</sup>

  **三**  法第二十三条第四項の規定により印紙保険料納付計器の設置の承認が取り消されたとき。
  <sup>art-53/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-53/par-1/item-3</sup>
  When the approval for the installation of the stamp insurance premium payment register has been revoked pursuant to the provisions of Article 23, paragraph (4) of the Act.
  <sup>machine translation, not official</sup>

### 第五十四条（印紙保険料の納付状況の報告） — Report on the Status of Payment of Stamp Insurance Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-54 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-54</sup>

**第一項**  雇用保険印紙購入通帳の交付を受けている事業主は、次に掲げる事項を記載した報告書によつて、毎月における雇用保険印紙の受払状況を翌月末日までに、所轄都道府県労働局歳入徴収官に報告しなければならない。
<sup>art-54/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-54/par-1</sup>
An employer who has been issued an employment insurance stamp purchase book must report the status of receipt and payment of employment insurance stamps for each month to the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned by the last day of the following month, by means of a report stating the following matters:
<sup>machine translation, not official</sup>

  **一**  労働保険番号
  <sup>art-54/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-54/par-1/item-1</sup>
  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-54/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-54/par-1/item-2</sup>
  The employer's name or title, and address or location;
  <sup>machine translation, not official</sup>

  **三**  報告年月日
  <sup>art-54/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-54/par-1/item-3</sup>
  Date of the report;
  <sup>machine translation, not official</sup>

  **四**  当該事業主の事業に使用する日雇労働被保険者に関する事項
  <sup>art-54/par-1/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-54/par-1/item-4</sup>
  Matters concerning the insured day workers employed in the employer's business;
  <sup>machine translation, not official</sup>

  **五**  雇用保険印紙の受払状況
  <sup>art-54/par-1/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-54/par-1/item-5</sup>
  Status of receipt and payment of employment insurance stamps.
  <sup>machine translation, not official</sup>

### 第五十五条（印紙保険料納付計器の使用状況） — Status of Use of Stamp Insurance Premium Payment Registers
<sup>caption: machine translation, not official</sup>
<sup>art-55 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-55</sup>

**第一項**  法第二十三条第三項の規定により印紙保険料納付計器を設置した事業主は、次に掲げる事項を記載した報告書によつて、毎月における印紙保険料納付計器の使用状況を翌月末日までに、当該印紙保険料納付計器を設置した事業場の所在地を管轄する公共職業安定所長を経由して、納付計器に係る都道府県労働局歳入徴収官に報告しなければならない。
<sup>art-55/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-55/par-1</sup>
An employer who has installed a stamp insurance premium payment register pursuant to the provisions of Article 23, paragraph (3) of the Act must report the status of use of the stamp insurance premium payment register for each month, by means of a report stating the following matters, by the last day of the following month, via the Chief of the Public Employment Security Office having jurisdiction over the location of the workplace where the stamp insurance premium payment register has been installed, to the Revenue Collecting Officer of the Prefectural Labor Bureau for the payment register:
<sup>machine translation, not official</sup>

  **一**  労働保険番号
  <sup>art-55/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-55/par-1/item-1</sup>
  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-55/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-55/par-1/item-2</sup>
  The employer's name or title, and address or location;
  <sup>machine translation, not official</sup>

  **三**  報告年月日
  <sup>art-55/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-55/par-1/item-3</sup>
  Date of the report;
  <sup>machine translation, not official</sup>

  **四**  当該事業主の事業に使用する日雇労働被保険者に関する事項
  <sup>art-55/par-1/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-55/par-1/item-4</sup>
  Matters concerning the insured day workers employed in the employer's business;
  <sup>machine translation, not official</sup>

  **五**  印紙保険料納付計器の使用状況
  <sup>art-55/par-1/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-55/par-1/item-5</sup>
  Status of use of the stamp insurance premium payment register.
  <sup>machine translation, not official</sup>

### 第五十六条（特例納付保険料の基本額） — Basic Amount of Special Payment Insurance Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-56 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-56</sup>

**第一項**  法第二十六条第一項に規定する厚生労働省令で定めるところにより算定した額は、同項に規定する特例対象者に係る雇用保険法施行規則第三十三条第一項に規定する最も古い日から一箇月の間に支払われた賃金の額及び同令第三十三条の二各号に定める書類に基づき確認される被保険者の負担すべき額に相当する額がその者に支払われた賃金から控除されていたことが明らかである時期の直近一箇月に支払われた賃金の額の合計額を二で除した額（当該特例対象者に係る当該書類に基づき確認される被保険者の負担すべき額に相当する額がその者に支払われた賃金から控除されていたことが明らかである時期のすべての月に係る賃金が明らかである場合は、当該賃金の合計額を当該月数で除した額）に、当該書類に基づき確認される被保険者の負担すべき額に相当する額がその者に支払われた賃金から控除されていたことが明らかである時期の直近の日の雇用保険率及び当該最も古い日から被保険者の負担すべき額に相当する額がその者に支払われた賃金から控除されていたことが明らかである時期の直近の日までの期間（法第四条の二第一項の規定による届出をしていた期間及び法第十九条第四項の規定により決定した労働保険料の額の算定の対象となつた期間を除く。）に係る月数を乗じて得た額とする。
<sup>art-56/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-56/par-1</sup>
The amount calculated as specified by Order of the Ministry of Health, Labour and Welfare as prescribed in Article 26, paragraph (1) of the Act is the amount obtained by multiplying the amount obtained by dividing by two the total of the amount of wages paid during the one month from the earliest day prescribed in Article 33, paragraph (1) of the Ordinance for Enforcement of the Employment Insurance Act with respect to the person subject to the special rule prescribed in Article 26, paragraph (1) of the Act and the amount of wages paid during the most recent one month of the period for which it is clear that an amount equivalent to the amount to be borne by the insured person, as confirmed on the basis of the documents specified in the items of Article 33-2 of that Ordinance, was deducted from the wages paid to that person (or, where the wages for all the months of the period for which it is clear that an amount equivalent to the amount to be borne by the insured person, as confirmed on the basis of those documents with respect to that person subject to the special rule, was deducted from the wages paid to that person are clear, the amount obtained by dividing the total of those wages by the number of those months), by the employment insurance rate on the most recent day of the period for which it is clear that an amount equivalent to the amount to be borne by the insured person, as confirmed on the basis of those documents, was deducted from the wages paid to that person, and by the number of months in the period from that earliest day to the most recent day of the period for which it is clear that an amount equivalent to the amount to be borne by the insured person was deducted from the wages paid to that person (excluding the period for which the notification under Article 4-2, paragraph (1) of the Act had been made and the period that was subject to the calculation of the amount of labor insurance premiums determined pursuant to the provisions of Article 19, paragraph (4) of the Act).
<sup>machine translation, not official</sup>

**第二項**  前項により法第二十六条第一項に規定する厚生労働省令で定めるところにより算定した額を計算する場合に、前項の期間に一月未満の端数があるときは、その端数は切り捨てるものとする。
<sup>art-56/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-56/par-2</sup>
When calculating the amount calculated as specified by Order of the Ministry of Health, Labour and Welfare as prescribed in Article 26, paragraph (1) of the Act pursuant to the preceding paragraph, if the period under the preceding paragraph includes a fraction of less than one month, the fraction is to be discarded.
<sup>machine translation, not official</sup>

### 第五十七条（特例納付保険料の基本額に加算する額） — Amount to Be Added to the Basic Amount of Special Payment Insurance Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-57 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-57</sup>

**第一項**  法第二十六条第一項に規定する厚生労働省令で定める額は、前条の規定により算定した特例納付保険料の基本額に百分の十を乗じて得た額とする。
<sup>art-57/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-57/par-1</sup>
The amount specified by Order of the Ministry of Health, Labour and Welfare as prescribed in Article 26, paragraph (1) of the Act is the amount obtained by multiplying the basic amount of special payment insurance premiums calculated pursuant to the provisions of the preceding Article by 10/100.
<sup>machine translation, not official</sup>

### 第五十八条（特例納付保険料の納付の申出） — Statement That Special Payment Insurance Premiums Will Be Paid
<sup>caption: machine translation, not official</sup>
<sup>art-58 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-58</sup>

**第一項**  法第二十六条第三項の特例納付保険料の納付の申出は、事業主の氏名又は名称及び住所又は所在地、労働保険番号並びに特例納付保険料の額を記載した書面を都道府県労働局長に提出することによつて行わなければならない。
<sup>art-58/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-58/par-1</sup>
The statement that special payment insurance premiums will be paid under Article 26, paragraph (3) of the Act must be made by submitting to the Director of the Prefectural Labor Bureau a document stating the employer's name or title and address or location, the labor insurance number, and the amount of the special payment insurance premiums.
<sup>machine translation, not official</sup>

### 第五十九条（特例納付保険料に係る通知） — Notice Concerning Special Payment Insurance Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-59 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-59</sup>

**第一項**  所轄都道府県労働局歳入徴収官は、法第二十六条第四項の規定に基づき、特例納付保険料を徴収しようとする場合には、通知を発する日から起算して三十日を経過した日をその納期限と定め、事業主に、次に掲げる事項を通知しなければならない。
<sup>art-59/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-59/par-1</sup>
When the Revenue Collecting Officer of the Prefectural Labor Bureau Concerned intends to collect special payment insurance premiums pursuant to the provisions of Article 26, paragraph (4) of the Act, the officer must set as the due date for payment the day on which 30 days have elapsed counting from the day the notice is issued, and notify the employer of the following matters:
<sup>machine translation, not official</sup>

  **一**  特例納付保険料の額
  <sup>art-59/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-59/par-1/item-1</sup>
  Amount of the special payment insurance premiums;
  <sup>machine translation, not official</sup>

  **二**  納期限
  <sup>art-59/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-59/par-1/item-2</sup>
  Due date for payment.
  <sup>machine translation, not official</sup>

### 第六十条（賃金からの控除） — Deduction from Wages
<sup>caption: machine translation, not official</sup>
<sup>art-60 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-60</sup>

**第一項**  事業主は、被保険者に賃金を支払う都度、当該賃金に応ずる法第三十一条第一項各号の規定によつて計算された被保険者の負担すべき一般保険料の額に相当する額（日雇労働被保険者にあつては、当該額及び法第二十二条第一項の印紙保険料の額の二分の一の額に相当する額）を当該賃金から控除することができる。
<sup>art-60/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-60/par-1</sup>
Each time an employer pays wages to an insured person, the employer may deduct from those wages an amount equivalent to the amount of the general insurance premiums to be borne by the insured person, calculated pursuant to the provisions of the items of Article 31, paragraph (1) of the Act in accordance with those wages (for an insured day worker, that amount and an amount equivalent to one half of the amount of the stamp insurance premiums under Article 22, paragraph (1) of the Act).
<sup>machine translation, not official</sup>

**第二項**  前項の場合において、事業主は、一般保険料控除計算簿を作成し、事業場ごとにこれを備えなければならない。
<sup>art-60/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-60/par-2</sup>
In the case under the preceding paragraph, the employer must prepare a general insurance premium deduction calculation book and keep it at each workplace.
<sup>machine translation, not official</sup>

### 第六十一条（公示送達の方法） — Method of Service by Public Notice
<sup>caption: machine translation, not official</sup>
<sup>art-61 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-61</sup>

**第一項**  労働保険料その他法の規定による徴収金に関する公示送達は、公示事項を都道府県労働局の使用に係る電子計算機と公示事項の閲覧をする者の使用に係る電子計算機（当該都道府県労働局の使用に係る電子計算機と電気通信回線を通じて接続でき、正常に通信できる機能を備えたものに限る。以下この条において同じ。）とを電気通信回線で接続した電子情報処理組織を使用する方法のうち次の各号のいずれにも該当するものにより不特定多数の者が閲覧することができる状態に置く措置をとるとともに、公示事項が記載された書面を当該都道府県労働局の掲示場に掲示し、又は公示事項を当該都道府県労働局に設置した電子計算機の映像面に表示したものの閲覧をすることができる状態に置く措置をとることにより行うものとする。
<sup>art-61/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-61/par-1</sup>
Service by public notice concerning labor insurance premiums and other amounts to be collected pursuant to the provisions of the Act is to be carried out by taking measures to place the matters for public notice in a state in which an unspecified number of persons can view them, by a method that uses an electronic data processing system connecting, via a telecommunications line, a computer used by a Prefectural Labor Bureau with a computer used by a person viewing the matters for public notice (limited to one that can be connected to the computer used by that Prefectural Labor Bureau via a telecommunications line and has the function of communicating normally; the same applies hereinafter in this Article) and that falls under all of the following items, and by taking measures to post a document stating the matters for public notice on the bulletin board of that Prefectural Labor Bureau or to place in a viewable state the matters for public notice displayed on the screen of a computer installed at that Prefectural Labor Bureau.
<sup>machine translation, not official</sup>

  **一**  都道府県労働局の使用に係る電子計算機に備えられたファイルに記録された公示事項を当該公示事項の閲覧をする者の使用に係る電子計算機の映像面に表示するもの
  <sup>art-61/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-61/par-1/item-1</sup>
  a method that displays the matters for public notice recorded in a file kept on the computer used by the Prefectural Labor Bureau on the screen of the computer used by the person viewing the matters for public notice;
  <sup>machine translation, not official</sup>

  **二**  インターネットに接続された自動公衆送信装置（著作権法（昭和四十五年法律第四十八号）第二条第一項第九号の五イに規定する自動公衆送信装置をいう。）を使用するもの
  <sup>art-61/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-61/par-1/item-2</sup>
  a method that uses an automatic public transmission server connected to the Internet (meaning the automatic public transmission server prescribed in Article 2, paragraph (1), item (ix)-5, (a) of the Copyright Act (Act No. 48 of 1970)).
  <sup>machine translation, not official</sup>

---

## Cites
- art-11/par-1/item-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-11/par-1/item-1: 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-11/par-1/item-1: 同条第三項 → 労働保険の保険料の徴収等に関する法律 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-15/par-3 (e-Gov law ID 344AC0000000084)
- art-11/par-1/item-2: 法第十一条第一項 → 労働保険の保険料の徴収等に関する法律 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-11/par-1 (e-Gov law ID 344AC0000000084)
- art-11/par-1/item-2: 法第十三条 → 労働保険の保険料の徴収等に関する法律 第十三条 (Article 13), art-13 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-13 (e-Gov law ID 344AC0000000084)
- art-11/par-1/item-2: 法第十四条第一項 → 労働保険の保険料の徴収等に関する法律 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-14/par-1 (e-Gov law ID 344AC0000000084)
- art-11/par-1/item-2: 法第十四条の二第一項 → 労働保険の保険料の徴収等に関する法律 第十四条の二第一項 (Article 14-2, paragraph (1)), art-14-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-14-2/par-1 (e-Gov law ID 344AC0000000084)
- art-11/par-1/item-3: 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-11/par-1/item-3: 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-11/par-1/item-3: 同条第四項 → 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-12/par-1: 法第十一条第三項 → 労働保険の保険料の徴収等に関する法律 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-11/par-3 (e-Gov law ID 344AC0000000084)
- art-12/par-1: 同条第一項 → 労働保険の保険料の徴収等に関する法律 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-11/par-1 (e-Gov law ID 344AC0000000084)
- art-13/par-1: 前条第一号 → 労働保険の保険料の徴収等に関する法律施行規則 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-12/par-1/item-1
- art-13/par-1: 別表第二 → 労働保険の保険料の徴収等に関する法律施行規則 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-2
- art-13/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 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-13/par-1
- art-13/par-2/item-2: 前号 → 労働保険の保険料の徴収等に関する法律施行規則 第十三条第二項第一号 (Article 13, paragraph (2), item (i)), art-13/par-2/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-13/par-2/item-1
- art-14/par-1: 第十二条第二号 → 労働保険の保険料の徴収等に関する法律施行規則 第十二条第一項第二号 (Article 12, paragraph (1), item (ii)), art-12/par-1/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-12/par-1/item-2
- art-15/par-1: 第十二条第三号 → 労働保険の保険料の徴収等に関する法律施行規則 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-12/par-1/item-3
- art-15/par-1: 第四号 → 労働保険の保険料の徴収等に関する法律施行規則 第十二条第一項第四号 (Article 12, paragraph (1), item (iv)), art-12/par-1/item-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-12/par-1/item-4
- art-15/par-1: 労働基準法（昭和二十二年法律第四十九号）第十二条第八項 → 労働基準法 第十二条第八項 (Article 12, paragraph (8)), art-12/par-8 — https://japanlaw.org/en/labor-standards-act/art-12/par-8 (e-Gov law ID 322AC0000000049)
- art-16/par-1: 船員法（昭和二十二年法律第百号）第一条 → e-Gov law 322AC0000000100, 第一条 (Article 1), art-1 — not held in this collection
- art-16/par-1: 船員保険法（昭和十四年法律第七十三号）第三条 → e-Gov law 314AC0000000073, 第三条 (Article 3), art-3 — not held in this collection
- art-16/par-1: 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 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-16/par-1
- art-16/par-1: 別表第一 → 労働保険の保険料の徴収等に関する法律施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-1
- art-16/par-2: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-17: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-17/par-1: 法第十二条第三項第一号 → 労働保険の保険料の徴収等に関する法律 第十二条第三項第一号 (Article 12, paragraph (3), item (i)), art-12/par-3/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3/item-1 (e-Gov law ID 344AC0000000084)
- art-17/par-1: 同項第二号 → 労働保険の保険料の徴収等に関する法律 第十二条第三項第二号 (Article 12, paragraph (3), item (ii)), art-12/par-3/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3/item-2 (e-Gov law ID 344AC0000000084)
- art-17/par-2: 法第十二条第三項第二号 → 労働保険の保険料の徴収等に関する法律 第十二条第三項第二号 (Article 12, paragraph (3), item (ii)), art-12/par-3/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3/item-2 (e-Gov law ID 344AC0000000084)
- art-17/par-3: 法第十二条第三項第三号 → 労働保険の保険料の徴収等に関する法律 第十二条第三項第三号 (Article 12, paragraph (3), item (iii)), art-12/par-3/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3/item-3 (e-Gov law ID 344AC0000000084)
- art-17-2: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-17-2/par-1: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-17-2/par-1: 労働基準法施行規則別表第一の二第三号 → 労働基準法施行規則 別表第一の二第三号 (Appended Table 1-2, item (iii)), appdx-1-2/item-3 — https://japanlaw.org/en/labor-standards-act-enforcement-ordinance/appdx-1-2/item-3 (e-Gov law ID 322M40000100023)
- art-17-2/par-1: 労働基準法施行規則別表第一の二第五号 → 労働基準法施行規則 別表第一の二第五号 (Appended Table 1-2, item (v)), appdx-1-2/item-5 — https://japanlaw.org/en/labor-standards-act-enforcement-ordinance/appdx-1-2/item-5 (e-Gov law ID 322M40000100023)
- art-17-2/par-1: 労働基準法施行規則別表第一の二第七号 → 労働基準法施行規則 別表第一の二第七号 (Appended Table 1-2, item (vii)), appdx-1-2/item-7 — https://japanlaw.org/en/labor-standards-act-enforcement-ordinance/appdx-1-2/item-7 (e-Gov law ID 322M40000100023)
- art-17-2/par-1: 労働基準法施行規則別表第一の二第二号 → 労働基準法施行規則 別表第一の二第二号 (Appended Table 1-2, item (ii)), appdx-1-2/item-2 — https://japanlaw.org/en/labor-standards-act-enforcement-ordinance/appdx-1-2/item-2 (e-Gov law ID 322M40000100023)
- art-18: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-18/par-1: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-18/par-1: 労働者災害補償保険法（昭和二十二年法律第五十号。以下「労災保険法」という。）第三十三条 → 労働者災害補償保険法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/industrial-accident-insurance-act/art-33 (e-Gov law ID 322AC0000000050)
- art-18/par-1: この条 → 労働保険の保険料の徴収等に関する法律施行規則 第十八条 (Article 18), art-18 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18
- art-18/par-2: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-18/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 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-1
- art-18/par-2/item-1: 労災保険法第八条 → 労働者災害補償保険法 第八条 (Article 8), art-8 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8 (e-Gov law ID 322AC0000000050)
- art-18/par-2/item-1: 労働基準法第七十七条 → 労働基準法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/labor-standards-act/art-77 (e-Gov law ID 322AC0000000049)
- art-18/par-2/item-2: 労災保険法第八条 → 労働者災害補償保険法 第八条 (Article 8), art-8 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8 (e-Gov law ID 322AC0000000050)
- art-18/par-2/item-2: 労働基準法第七十九条 → 労働基準法 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/labor-standards-act/art-79 (e-Gov law ID 322AC0000000049)
- art-18/par-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 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-2
- art-18/par-3: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-18/par-3: 労災保険法第八条第三項 → 労働者災害補償保険法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8/par-3 (e-Gov law ID 322AC0000000050)
- art-18/par-3/item-1: 労災保険法第八条第三項 → 労働者災害補償保険法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8/par-3 (e-Gov law ID 322AC0000000050)
- art-18/par-3/item-2: 労災保険法第八条第三項 → 労働者災害補償保険法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8/par-3 (e-Gov law ID 322AC0000000050)
- art-18/par-3/item-2: 同条第一項 → 労働者災害補償保険法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8/par-1 (e-Gov law ID 322AC0000000050)
- art-18/par-3/item-2: 第二項 → 労働者災害補償保険法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8/par-2 (e-Gov law ID 322AC0000000050)
- art-18/par-3/item-2: 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 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-3
- art-18/par-3/item-2: 労働基準法第七十七条 → 労働基準法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/labor-standards-act/art-77 (e-Gov law ID 322AC0000000049)
- art-18/par-3/item-3: 労災保険法第八条第三項 → 労働者災害補償保険法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8/par-3 (e-Gov law ID 322AC0000000050)
- art-18/par-3/item-4: 労災保険法第八条第三項 → 労働者災害補償保険法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8/par-3 (e-Gov law ID 322AC0000000050)
- art-18/par-3/item-4: 同条第一項 → 労働者災害補償保険法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8/par-1 (e-Gov law ID 322AC0000000050)
- art-18/par-3/item-4: 第二項 → 労働者災害補償保険法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8/par-2 (e-Gov law ID 322AC0000000050)
- art-18/par-3/item-4: 労働基準法第七十九条 → 労働基準法 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/labor-standards-act/art-79 (e-Gov law ID 322AC0000000049)
- art-18/par-3/item-5: 労災保険法第八条第三項 → 労働者災害補償保険法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8/par-3 (e-Gov law ID 322AC0000000050)
- art-18/par-3/item-6: 労災保険法第八条第三項 → 労働者災害補償保険法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8/par-3 (e-Gov law ID 322AC0000000050)
- art-18/par-3/item-7: 労災保険法第八条第三項 → 労働者災害補償保険法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8/par-3 (e-Gov law ID 322AC0000000050)
- art-18-2: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-18-2/par-1: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-18-2/par-1: 労災保険法第十六条の六第一項第二号 → 労働者災害補償保険法 第十六条の六第一項第二号 (Article 16-6, paragraph (1), item (ii)), art-16-6/par-1/item-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-16-6/par-1/item-2 (e-Gov law ID 322AC0000000050)
- art-18-2/par-1: 第十七条の二 → 労働保険の保険料の徴収等に関する法律施行規則 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-17-2
- art-18-2/par-1: 労災保険法第三十六条第一項 → 労働者災害補償保険法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/industrial-accident-insurance-act/art-36/par-1 (e-Gov law ID 322AC0000000050)
- art-18-2/par-1: 労災保険法第三十三条第六号 → 労働者災害補償保険法 第三十三条第一項第六号 (Article 33, paragraph (1), item (vi)), art-33/par-1/item-6 — https://japanlaw.org/en/industrial-accident-insurance-act/art-33/par-1/item-6 (e-Gov law ID 322AC0000000050)
- art-18-2/par-1: 第七号 → 労働者災害補償保険法 第三十三条第一項第七号 (Article 33, paragraph (1), item (vii)), art-33/par-1/item-7 — https://japanlaw.org/en/industrial-accident-insurance-act/art-33/par-1/item-7 (e-Gov law ID 322AC0000000050)
- art-18-2/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 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18-2/par-1
- art-18-3/par-1: 第十八条第二項 → 労働保険の保険料の徴収等に関する法律施行規則 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-2
- art-18-3/par-1: 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 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-3
- art-18-3/par-1: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-18-3/par-1: 第十八条第二項第一号 → 労働保険の保険料の徴収等に関する法律施行規則 第十八条第二項第一号 (Article 18, paragraph (2), item (i)), art-18/par-2/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-2/item-1
- art-18-3/par-1: 労災保険法第八条 → 労働者災害補償保険法 第八条 (Article 8), art-8 — https://japanlaw.org/en/industrial-accident-insurance-act/art-8 (e-Gov law ID 322AC0000000050)
- art-18-3/par-1: 同項第二号 → 労働保険の保険料の徴収等に関する法律施行規則 第十八条第二項第二号 (Article 18, paragraph (2), item (ii)), art-18/par-2/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-2/item-2
- art-18-3/par-1: 同項第三号 → 労働保険の保険料の徴収等に関する法律施行規則 第十八条第二項第三号 (Article 18, paragraph (2), item (iii)), art-18/par-2/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-2/item-3
- art-18-3/par-1: 同項第五号 → 労働保険の保険料の徴収等に関する法律施行規則 第十八条第二項第五号 (Article 18, paragraph (2), item (v)), art-18/par-2/item-5 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-2/item-5
- art-18-3/par-1: 同条第三項第一号 → 労働保険の保険料の徴収等に関する法律施行規則 第十八条第三項第一号 (Article 18, paragraph (3), item (i)), art-18/par-3/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-18/par-3/item-1
- art-19: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-19/par-1: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-19/par-1: 法第十二条第一項第一号 → 労働保険の保険料の徴収等に関する法律 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-1/item-1 (e-Gov law ID 344AC0000000084)
- art-19/par-1: 法第十二条の二 → 労働保険の保険料の徴収等に関する法律 第十二条の二 (Article 12-2), art-12-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12-2 (e-Gov law ID 344AC0000000084)
- art-19/par-1: この条 → 労働保険の保険料の徴収等に関する法律施行規則 第十九条 (Article 19), art-19 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-19
- art-19-2/par-1: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-20/par-1: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-20/par-1: 別表第三 → 労働保険の保険料の徴収等に関する法律施行規則 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-3
- art-20/par-1: 別表第三の二 → 労働保険の保険料の徴収等に関する法律施行規則 別表第三の二 (Appended Table 3-2), appdx-3-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-3-2
- art-20-2: 法第十二条の二 → 労働保険の保険料の徴収等に関する法律 第十二条の二 (Article 12-2), art-12-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12-2 (e-Gov law ID 344AC0000000084)
- art-20-2/par-1: 法第十二条の二 → 労働保険の保険料の徴収等に関する法律 第十二条の二 (Article 12-2), art-12-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12-2 (e-Gov law ID 344AC0000000084)
- art-20-3: 法第十二条の二 → 労働保険の保険料の徴収等に関する法律 第十二条の二 (Article 12-2), art-12-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12-2 (e-Gov law ID 344AC0000000084)
- art-20-3/par-1: 法第十二条の二 → 労働保険の保険料の徴収等に関する法律 第十二条の二 (Article 12-2), art-12-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12-2 (e-Gov law ID 344AC0000000084)
- art-20-3/par-1/item-1: 労働安全衛生法（昭和四十七年法律第五十七号）第七十条の二第一項 → 労働安全衛生法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/industrial-safety-and-health-act/art-70-2/par-1 (e-Gov law ID 347AC0000000057)
- art-20-3/par-1/item-3: 前二号 → 労働保険の保険料の徴収等に関する法律施行規則 第二十条の三第一項第一号 (Article 20-3, paragraph (1), item (i)), art-20-3/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-3/par-1/item-1
- art-20-3/par-1/item-3: 前二号 → 労働保険の保険料の徴収等に関する法律施行規則 第二十条の三第一項第二号 (Article 20-3, paragraph (1), item (ii)), art-20-3/par-1/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-3/par-1/item-2
- art-20-4/par-1: 法第十二条の二 → 労働保険の保険料の徴収等に関する法律 第十二条の二 (Article 12-2), art-12-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12-2 (e-Gov law ID 344AC0000000084)
- art-20-4/par-1/item-6: 前条 → 労働保険の保険料の徴収等に関する法律施行規則 第二十条の三 (Article 20-3), art-20-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-3
- art-20-4/par-2: 前項第六号 → 労働保険の保険料の徴収等に関する法律施行規則 第二十条の四第一項第六号 (Article 20-4, paragraph (1), item (vi)), art-20-4/par-1/item-6 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-4/par-1/item-6
- art-20-4/par-3: 法第十二条の二 → 労働保険の保険料の徴収等に関する法律 第十二条の二 (Article 12-2), art-12-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12-2 (e-Gov law ID 344AC0000000084)
- art-20-4/par-3: 前条 → 労働保険の保険料の徴収等に関する法律施行規則 第二十条の三 (Article 20-3), art-20-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-20-3
- art-20-5/par-1: 法第十二条の二 → 労働保険の保険料の徴収等に関する法律 第十二条の二 (Article 12-2), art-12-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12-2 (e-Gov law ID 344AC0000000084)
- art-20-6/par-1: 法第十二条の二 → 労働保険の保険料の徴収等に関する法律 第十二条の二 (Article 12-2), art-12-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12-2 (e-Gov law ID 344AC0000000084)
- art-20-6/par-1: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-20-6/par-1: 別表第三の三 → 労働保険の保険料の徴収等に関する法律施行規則 別表第三の三 (Appended Table 3-3), appdx-3-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-3-3
- art-21/par-1: 法第十三条 → 労働保険の保険料の徴収等に関する法律 第十三条 (Article 13), art-13 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-13 (e-Gov law ID 344AC0000000084)
- art-21/par-1: 労災保険法第三十四条第一項 → 労働者災害補償保険法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/industrial-accident-insurance-act/art-34/par-1 (e-Gov law ID 322AC0000000050)
- art-21/par-1: 別表第四 → 労働保険の保険料の徴収等に関する法律施行規則 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-4
- art-21/par-1: 労災保険法第三十三条第一号 → 労働者災害補償保険法 第三十三条第一項第一号 (Article 33, paragraph (1), item (i)), art-33/par-1/item-1 — https://japanlaw.org/en/industrial-accident-insurance-act/art-33/par-1/item-1 (e-Gov law ID 322AC0000000050)
- art-21/par-1: 第二号 → 労働者災害補償保険法 第三十三条第一項第二号 (Article 33, paragraph (1), item (ii)), art-33/par-1/item-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-33/par-1/item-2 (e-Gov law ID 322AC0000000050)
- art-21/par-1: 労災保険法第三十四条第二項 → 労働者災害補償保険法 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-34/par-2 (e-Gov law ID 322AC0000000050)
- art-21/par-1: 同条第三項 → 労働者災害補償保険法 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-34/par-3 (e-Gov law ID 322AC0000000050)
- art-21/par-2: 法第十三条 → 労働保険の保険料の徴収等に関する法律 第十三条 (Article 13), art-13 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-13 (e-Gov law ID 344AC0000000084)
- art-21/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 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-21/par-1
- art-21/par-2: 別表第四 → 労働保険の保険料の徴収等に関する法律施行規則 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-4
- art-21/par-2: 労災保険法第三十四条第一項第一号 → 労働者災害補償保険法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/en/industrial-accident-insurance-act/art-34/par-1/item-1 (e-Gov law ID 322AC0000000050)
- art-21/par-2: 労災保険法第三十三条第一号 → 労働者災害補償保険法 第三十三条第一項第一号 (Article 33, paragraph (1), item (i)), art-33/par-1/item-1 — https://japanlaw.org/en/industrial-accident-insurance-act/art-33/par-1/item-1 (e-Gov law ID 322AC0000000050)
- art-21/par-2: 第二号 → 労働者災害補償保険法 第三十三条第一項第二号 (Article 33, paragraph (1), item (ii)), art-33/par-1/item-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-33/par-1/item-2 (e-Gov law ID 322AC0000000050)
- art-21/par-2: 労災保険法第三十四条第二項 → 労働者災害補償保険法 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-34/par-2 (e-Gov law ID 322AC0000000050)
- art-21/par-2: 同条第三項 → 労働者災害補償保険法 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-34/par-3 (e-Gov law ID 322AC0000000050)
- art-21-2: 法第十三条 → 労働保険の保険料の徴収等に関する法律 第十三条 (Article 13), art-13 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-13 (e-Gov law ID 344AC0000000084)
- art-21-2/par-1: 法第十三条 → 労働保険の保険料の徴収等に関する法律 第十三条 (Article 13), art-13 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-13 (e-Gov law ID 344AC0000000084)
- art-22/par-1: 法第十四条第一項 → 労働保険の保険料の徴収等に関する法律 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-14/par-1 (e-Gov law ID 344AC0000000084)
- art-22/par-1: 労災保険法第三十五条第一項 → 労働者災害補償保険法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/industrial-accident-insurance-act/art-35/par-1 (e-Gov law ID 322AC0000000050)
- art-22/par-1: 別表第四 → 労働保険の保険料の徴収等に関する法律施行規則 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-4
- art-22/par-1: 労災保険法第三十三条第三号から第五号まで → 労働者災害補償保険法 第三十三条第一項第三号 (Article 33, paragraph (1), item (iii)), art-33/par-1/item-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-33/par-1/item-3 (e-Gov law ID 322AC0000000050)
- art-22/par-1: 労災保険法第三十三条第三号から第五号まで → 労働者災害補償保険法 第三十三条第一項第四号 (Article 33, paragraph (1), item (iv)), art-33/par-1/item-4 — https://japanlaw.org/en/industrial-accident-insurance-act/art-33/par-1/item-4 (e-Gov law ID 322AC0000000050)
- art-22/par-1: 労災保険法第三十三条第三号から第五号まで → 労働者災害補償保険法 第三十三条第一項第五号 (Article 33, paragraph (1), item (v)), art-33/par-1/item-5 — https://japanlaw.org/en/industrial-accident-insurance-act/art-33/par-1/item-5 (e-Gov law ID 322AC0000000050)
- art-22/par-1: 労災保険法第三十五条第三項 → 労働者災害補償保険法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-35/par-3 (e-Gov law ID 322AC0000000050)
- art-22/par-1: 第四項 → 労働者災害補償保険法 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/en/industrial-accident-insurance-act/art-35/par-4 (e-Gov law ID 322AC0000000050)
- art-23/par-1: 法第十四条第一項 → 労働保険の保険料の徴収等に関する法律 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-14/par-1 (e-Gov law ID 344AC0000000084)
- art-23/par-1: 別表第五 → 労働保険の保険料の徴収等に関する法律施行規則 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-5
- art-23-2/par-1: 法第十四条の二第一項 → 労働保険の保険料の徴収等に関する法律 第十四条の二第一項 (Article 14-2, paragraph (1)), art-14-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-14-2/par-1 (e-Gov law ID 344AC0000000084)
- art-23-2/par-1: 別表第四 → 労働保険の保険料の徴収等に関する法律施行規則 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-4
- art-23-2/par-1: 労災保険法第三十三条第六号 → 労働者災害補償保険法 第三十三条第一項第六号 (Article 33, paragraph (1), item (vi)), art-33/par-1/item-6 — https://japanlaw.org/en/industrial-accident-insurance-act/art-33/par-1/item-6 (e-Gov law ID 322AC0000000050)
- art-23-2/par-1: 第七号 → 労働者災害補償保険法 第三十三条第一項第七号 (Article 33, paragraph (1), item (vii)), art-33/par-1/item-7 — https://japanlaw.org/en/industrial-accident-insurance-act/art-33/par-1/item-7 (e-Gov law ID 322AC0000000050)
- art-23-2/par-1: 労災保険法第三十六条第二項 → 労働者災害補償保険法 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-36/par-2 (e-Gov law ID 322AC0000000050)
- art-23-2/par-1: 労災保険法第三十四条第二項 → 労働者災害補償保険法 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-34/par-2 (e-Gov law ID 322AC0000000050)
- art-23-2/par-1: 労災保険法第三十四条第三項 → 労働者災害補償保険法 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-34/par-3 (e-Gov law ID 322AC0000000050)
- art-23-3/par-1: 法第十四条の二第一項 → 労働保険の保険料の徴収等に関する法律 第十四条の二第一項 (Article 14-2, paragraph (1)), art-14-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-14-2/par-1 (e-Gov law ID 344AC0000000084)
- 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
- art-25/par-1: 法第十六条 → 労働保険の保険料の徴収等に関する法律 第十六条 (Article 16), art-16 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-16 (e-Gov law ID 344AC0000000084)
- art-25/par-2: 法第十六条 → 労働保険の保険料の徴収等に関する法律 第十六条 (Article 16), art-16 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-16 (e-Gov law ID 344AC0000000084)
- art-25/par-3: 法第十六条 → 労働保険の保険料の徴収等に関する法律 第十六条 (Article 16), art-16 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-16 (e-Gov law ID 344AC0000000084)
- art-25/par-3: 法第十五条第二項 → 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-25/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-25/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-26/par-1: 法第十七条第一項 → 労働保険の保険料の徴収等に関する法律 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-17/par-1 (e-Gov law ID 344AC0000000084)
- art-27/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-27/par-1: 法第十八条 → 労働保険の保険料の徴収等に関する法律 第十八条 (Article 18), art-18 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-18 (e-Gov law ID 344AC0000000084)
- art-27/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 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-1
- art-27/par-2: 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 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-2
- art-28/par-1: 法第十五条第二項 → 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-28/par-1: 法第十八条 → 労働保険の保険料の徴収等に関する法律 第十八条 (Article 18), art-18 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-18 (e-Gov law ID 344AC0000000084)
- art-28/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 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-28/par-1
- art-29/par-1: 前二条 → 労働保険の保険料の徴収等に関する法律施行規則 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-27
- art-29/par-1: 前二条 → 労働保険の保険料の徴収等に関する法律施行規則 第二十八条 (Article 28), art-28 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-28
- art-29/par-1: 法第十五条第四項 → 労働保険の保険料の徴収等に関する法律 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-15/par-4 (e-Gov law ID 344AC0000000084)
- art-29/par-1: 法第十八条 → 労働保険の保険料の徴収等に関する法律 第十八条 (Article 18), art-18 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-18 (e-Gov law ID 344AC0000000084)
- art-29/par-1: 第二十七条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-1
- art-29/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-29/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施行規則 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-2
- art-29/par-1: 法第十五条第三項 → 労働保険の保険料の徴収等に関する法律 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-15/par-3 (e-Gov law ID 344AC0000000084)
- art-29/par-1: 前条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-28/par-1
- art-29/par-1: 法第十五条第二項 → 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-29/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施行規則 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-28/par-2
- art-29/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 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-29/par-1
- art-29/par-2: 第二十七条第二項 → 労働保険の保険料の徴収等に関する法律施行規則 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-2
- art-29/par-2: 前条第二項 → 労働保険の保険料の徴収等に関する法律施行規則 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-28/par-2
- art-30/par-1: 前三条 → 労働保険の保険料の徴収等に関する法律施行規則 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-27
- art-30/par-1: 前三条 → 労働保険の保険料の徴収等に関する法律施行規則 第二十八条 (Article 28), art-28 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-28
- art-30/par-1: 前三条 → 労働保険の保険料の徴収等に関する法律施行規則 第二十九条 (Article 29), art-29 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-29
- art-30/par-1: 法第十六条 → 労働保険の保険料の徴収等に関する法律 第十六条 (Article 16), art-16 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-16 (e-Gov law ID 344AC0000000084)
- art-30/par-1: 法第十八条 → 労働保険の保険料の徴収等に関する法律 第十八条 (Article 18), art-18 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-18 (e-Gov law ID 344AC0000000084)
- art-30/par-1: 第二十七条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-1
- art-30/par-1: 第二十八条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-28/par-1
- art-30/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 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30/par-1
- art-30/par-2: この条 → 労働保険の保険料の徴収等に関する法律施行規則 第三十条 (Article 30), art-30 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30
- art-30/par-2: 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 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30/par-2
- art-30/par-3: 第二十七条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-27/par-1
- art-30/par-3: 第二十八条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-28/par-1
- art-30/par-3: 第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30/par-1
- art-30/par-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 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30/par-2
- art-31/par-1: 前条 → 労働保険の保険料の徴収等に関する法律施行規則 第三十条 (Article 30), art-30 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30
- art-31/par-1: 法第十七条 → 労働保険の保険料の徴収等に関する法律 第十七条 (Article 17), art-17 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-17 (e-Gov law ID 344AC0000000084)
- art-31/par-1: 法第十八条 → 労働保険の保険料の徴収等に関する法律 第十八条 (Article 18), art-18 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-18 (e-Gov law ID 344AC0000000084)
- art-31/par-1: 前条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30/par-1
- art-31/par-1: 法第十六条 → 労働保険の保険料の徴収等に関する法律 第十六条 (Article 16), art-16 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-16 (e-Gov law ID 344AC0000000084)
- art-31/par-1: 法第十七条第二項 → 労働保険の保険料の徴収等に関する法律 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-17/par-2 (e-Gov law ID 344AC0000000084)
- art-31/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施行規則 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30/par-2
- art-31/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施行規則 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30/par-3
- art-32/par-1: 第二十七条から前条まで → 労働保険の保険料の徴収等に関する法律施行規則 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-27
- art-32/par-1: 第二十七条から前条まで → 労働保険の保険料の徴収等に関する法律施行規則 第二十八条 (Article 28), art-28 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-28
- art-32/par-1: 第二十七条から前条まで → 労働保険の保険料の徴収等に関する法律施行規則 第二十九条 (Article 29), art-29 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-29
- art-32/par-1: 第二十七条から前条まで → 労働保険の保険料の徴収等に関する法律施行規則 第三十条 (Article 30), art-30 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-30
- art-32/par-1: 第二十七条から前条まで → 労働保険の保険料の徴収等に関する法律施行規則 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-31
- art-32/par-1: 法第十五条 → 労働保険の保険料の徴収等に関する法律 第十五条 (Article 15), art-15 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-15 (e-Gov law ID 344AC0000000084)
- art-32/par-1: 第十六条 → 労働保険の保険料の徴収等に関する法律 第十六条 (Article 16), art-16 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-16 (e-Gov law ID 344AC0000000084)
- art-32/par-1: 第十七条 → 労働保険の保険料の徴収等に関する法律 第十七条 (Article 17), art-17 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-17 (e-Gov law ID 344AC0000000084)
- art-33/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-33/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-33/par-2: 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-34/par-1: 法第七条 → 労働保険の保険料の徴収等に関する法律 第七条 (Article 7), art-7 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-7 (e-Gov law ID 344AC0000000084)
- art-34/par-1/item-4: 第十三条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-13/par-1
- art-35/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-35/par-2: 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-35/par-2: 別表第六 → 労働保険の保険料の徴収等に関する法律施行規則 別表第六 (Appended Table 6), appdx-6 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-6
- art-35/par-3: 法第二十条第一項第一号 → 労働保険の保険料の徴収等に関する法律 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-20/par-1/item-1 (e-Gov law ID 344AC0000000084)
- art-35/par-3: 別表第七 → 労働保険の保険料の徴収等に関する法律施行規則 別表第七 (Appended Table 7), appdx-7 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-7
- art-35/par-4: 第二十六条 → 労働保険の保険料の徴収等に関する法律施行規則 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-26
- art-35/par-4: 法第二十条第三項 → 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-35-2/par-1: 法第二十条第一項第二号 → 労働保険の保険料の徴収等に関する法律 第二十条第一項第二号 (Article 20, paragraph (1), item (ii)), art-20/par-1/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-20/par-1/item-2 (e-Gov law ID 344AC0000000084)
- 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)
- art-37/par-1: 前条第二項 → 労働保険の保険料の徴収等に関する法律施行規則 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-36/par-2
- art-37/par-1: 前条第一項 → 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-37/par-1: 法第二十条第三項 → 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-37/par-1: 石綿による健康被害の救済に関する法律（平成十八年法律第四号）第三十五条第一項 → e-Gov law 418AC0000000004, 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — not held in this collection
- art-37/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 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-37/par-1
- art-38/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-38/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-38/par-1: 次項 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2
- art-38/par-1: 法第十六条 → 労働保険の保険料の徴収等に関する法律 第十六条 (Article 16), art-16 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-16 (e-Gov law ID 344AC0000000084)
- art-38/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 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-1
- art-38/par-2: 日本年金機構法（平成十九年法律第百九号）第二十九条 → e-Gov law 419AC0000000109, 第二十九条 (Article 29), art-29 — not held in this collection
- art-38/par-2/item-1: 法第四条の二第一項 → 労働保険の保険料の徴収等に関する法律 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-4-2/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-1: 法第三十九条第一項 → 労働保険の保険料の徴収等に関する法律 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-39/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-1: 第七十八条第二項第一号 → 労働保険の保険料の徴収等に関する法律施行規則 第七十八条第二項第一号 (Article 78, paragraph (2), item (i)), art-78/par-2/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-78/par-2/item-1
- art-38/par-2/item-1: 同項第二号 → 労働保険の保険料の徴収等に関する法律施行規則 第七十八条第二項第二号 (Article 78, paragraph (2), item (ii)), art-78/par-2/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-78/par-2/item-2
- art-38/par-2/item-2: 法第二十一条の二第一項 → 労働保険の保険料の徴収等に関する法律 第二十一条の二第一項 (Article 21-2, paragraph (1)), art-21-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-21-2/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-2: 次号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第三号 (Article 38, paragraph (2), item (iii)), art-38/par-2/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-3
- art-38/par-2/item-2: 第五号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第五号 (Article 38, paragraph (2), item (v)), art-38/par-2/item-5 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-5
- art-38/par-2/item-2: 第六号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第六号 (Article 38, paragraph (2), item (vi)), art-38/par-2/item-6 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-6
- art-38/par-2/item-2: 法第十九条第三項 → 労働保険の保険料の徴収等に関する法律 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-2: 第四号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第四号 (Article 38, paragraph (2), item (iv)), art-38/par-2/item-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-4
- art-38/par-2/item-2: 第七十八条第二項 → 労働保険の保険料の徴収等に関する法律施行規則 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-78/par-2
- art-38/par-2/item-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-38/par-2/item-2: 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-38/par-2/item-3: 法第十九条第三項 → 労働保険の保険料の徴収等に関する法律 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-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-38/par-2/item-3: 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-38/par-2/item-4: 法第十九条第三項 → 労働保険の保険料の徴収等に関する法律 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-4: 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-38/par-2/item-5: 法第十九条第三項 → 労働保険の保険料の徴収等に関する法律 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-5: 第二号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第二号 (Article 38, paragraph (2), item (ii)), art-38/par-2/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-2
- art-38/par-2/item-6: 法第十九条第三項 → 労働保険の保険料の徴収等に関する法律 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-6: 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 第三十八条第二項第三号 (Article 38, paragraph (2), item (iii)), art-38/par-2/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-3
- art-38/par-2/item-7: 法第十九条第三項 → 労働保険の保険料の徴収等に関する法律 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-7: 法第二十一条の二第一項 → 労働保険の保険料の徴収等に関する法律 第二十一条の二第一項 (Article 21-2, paragraph (1)), art-21-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-21-2/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-2/item-7: 第四号 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条第二項第四号 (Article 38, paragraph (2), item (iv)), art-38/par-2/item-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38/par-2/item-4
- art-38/par-5: 法第二十条第四項 → 労働保険の保険料の徴収等に関する法律 第二十条第四項 (Article 20, paragraph (4)), art-20/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-20/par-4 (e-Gov law ID 344AC0000000084)
- art-38/par-5: 法第二十一条第三項 → 労働保険の保険料の徴収等に関する法律 第二十一条第三項 (Article 21, paragraph (3)), art-21/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-21/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-5: 法第二十五条第三項 → 労働保険の保険料の徴収等に関する法律 第二十五条第三項 (Article 25, paragraph (3)), art-25/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-25/par-3 (e-Gov law ID 344AC0000000084)
- art-38/par-5: 法第十七条第二項 → 労働保険の保険料の徴収等に関する法律 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-17/par-2 (e-Gov law ID 344AC0000000084)
- art-38/par-5: 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-38/par-5: 法第二十五条第一項 → 労働保険の保険料の徴収等に関する法律 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-25/par-1 (e-Gov law ID 344AC0000000084)
- art-38/par-5: 法第二十六条第四項 → 労働保険の保険料の徴収等に関する法律 第二十六条第四項 (Article 26, paragraph (4)), art-26/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-26/par-4 (e-Gov law ID 344AC0000000084)
- art-38-2/par-1: 法第二十一条の二第一項 → 労働保険の保険料の徴収等に関する法律 第二十一条の二第一項 (Article 21-2, paragraph (1)), art-21-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-21-2/par-1 (e-Gov law ID 344AC0000000084)
- art-38-3/par-1: 法第二十一条の二第一項 → 労働保険の保険料の徴収等に関する法律 第二十一条の二第一項 (Article 21-2, paragraph (1)), art-21-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-21-2/par-1 (e-Gov law ID 344AC0000000084)
- art-38-3/par-1: 情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号。以下「情報通信技術活用法」という。）第三条第七号 → e-Gov law 414AC0000000151, 第三条第一項第七号 (Article 3, paragraph (1), item (vii)), art-3/par-1/item-7 — not held in this collection
- art-38-4/par-1: 法第二十一条の二第一項 → 労働保険の保険料の徴収等に関する法律 第二十一条の二第一項 (Article 21-2, paragraph (1)), art-21-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-21-2/par-1 (e-Gov law ID 344AC0000000084)
- art-38-4/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-38-4/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-38-4/par-1: 法第十八条 → 労働保険の保険料の徴収等に関する法律 第十八条 (Article 18), art-18 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-18 (e-Gov law ID 344AC0000000084)
- art-38-4/par-1: 法第十九条第三項 → 労働保険の保険料の徴収等に関する法律 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-19/par-3 (e-Gov law ID 344AC0000000084)
- art-38-5/par-1: 法第二十一条の二第二項 → 労働保険の保険料の徴収等に関する法律 第二十一条の二第二項 (Article 21-2, paragraph (2)), art-21-2/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-21-2/par-2 (e-Gov law ID 344AC0000000084)
- art-38-5/par-1: 第三十八条の三 → 労働保険の保険料の徴収等に関する法律施行規則 第三十八条の三 (Article 38-3), art-38-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-3
- art-38-5/par-1: 法第二十一条の二第一項 → 労働保険の保険料の徴収等に関する法律 第二十一条の二第一項 (Article 21-2, paragraph (1)), art-21-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-21-2/par-1 (e-Gov law ID 344AC0000000084)
- art-38-5/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 第三十八条の五第一項 (Article 38-5, paragraph (1)), art-38-5/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-38-5/par-1
- art-39/par-1: 雇用保険法（昭和四十九年法律第百十六号）第四十三条第一項 → 雇用保険法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/employment-insurance-act/art-43/par-1 (e-Gov law ID 349AC0000000116)
- art-40/par-1: 第四十四条 → 労働保険の保険料の徴収等に関する法律施行規則 第四十四条 (Article 44), art-44 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-44
- art-40/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 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-40/par-1
- art-41/par-1: 法第二十三条第二項 → 労働保険の保険料の徴収等に関する法律 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-2 (e-Gov law ID 344AC0000000084)
- art-41/par-1: 印紙をもつてする歳入金納付に関する法律（昭和二十三年法律第百四十二号）第三条第一項 → e-Gov law 323AC0000000142, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-42/par-1: 様式第一号 → 労働保険の保険料の徴収等に関する法律施行規則 様式第一号 (Form No. 1), form-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/form-1
- art-42/par-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 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-2
- art-42/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 第四十二条第三項 (Article 42, paragraph (3)), art-42/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-3
- art-42/par-4: 前項 → 労働保険の保険料の徴収等に関する法律施行規則 第四十二条第三項 (Article 42, paragraph (3)), art-42/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-3
- art-42/par-5: 前項 → 労働保険の保険料の徴収等に関する法律施行規則 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-4
- art-42/par-7: 前項 → 労働保険の保険料の徴収等に関する法律施行規則 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-42/par-6
- art-43/par-2: 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 第四十三条第二項第三号 (Article 43, paragraph (2), item (iii)), art-43/par-2/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-43/par-2/item-3
- art-43/par-3: 前項第一号 → 労働保険の保険料の徴収等に関する法律施行規則 第四十三条第二項第一号 (Article 43, paragraph (2), item (i)), art-43/par-2/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-43/par-2/item-1
- art-43/par-3: 第二号 → 労働保険の保険料の徴収等に関する法律施行規則 第四十三条第二項第二号 (Article 43, paragraph (2), item (ii)), art-43/par-2/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-43/par-2/item-2
- art-44/par-1: 法第二十三条第三項 → 労働保険の保険料の徴収等に関する法律 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-3 (e-Gov law ID 344AC0000000084)
- art-45/par-1: 法第二十三条第三項 → 労働保険の保険料の徴収等に関する法律 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-3 (e-Gov law ID 344AC0000000084)
- art-45/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 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-45/par-1
- art-45/par-3: 法第二十三条第三項 → 労働保険の保険料の徴収等に関する法律 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-3 (e-Gov law ID 344AC0000000084)
- art-46/par-1: 法第二十三条第三項 → 労働保険の保険料の徴収等に関する法律 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-3 (e-Gov law ID 344AC0000000084)
- art-46/par-1: 別表第八 → 労働保険の保険料の徴収等に関する法律施行規則 別表第八 (Appended Table 8), appdx-8 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-8
- art-47/par-1: 法第二十三条第三項 → 労働保険の保険料の徴収等に関する法律 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-3 (e-Gov law ID 344AC0000000084)
- art-47/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 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-47/par-1
- art-47/par-2: 法第二十三条第四項 → 労働保険の保険料の徴収等に関する法律 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-4 (e-Gov law ID 344AC0000000084)
- art-48/par-1: 法第二十三条第四項 → 労働保険の保険料の徴収等に関する法律 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-4 (e-Gov law ID 344AC0000000084)
- art-48/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 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-3 (e-Gov law ID 344AC0000000084)
- art-48/par-1: 第五十条第三項 → 労働保険の保険料の徴収等に関する法律施行規則 第五十条第三項 (Article 50, paragraph (3)), art-50/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-3
- art-49/par-1: 法第二十三条第三項 → 労働保険の保険料の徴収等に関する法律 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-3 (e-Gov law ID 344AC0000000084)
- art-49/par-2: 第四十一条第二項 → 労働保険の保険料の徴収等に関する法律施行規則 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-41/par-2
- art-49/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 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-49/par-1
- art-50/par-1: 前条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-49/par-1
- art-50/par-1: 様式第二号 → 労働保険の保険料の徴収等に関する法律施行規則 様式第二号 (Form No. 2), form-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/form-2
- art-50/par-1/item-4: 法第二十三条第三項 → 労働保険の保険料の徴収等に関する法律 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-3 (e-Gov law ID 344AC0000000084)
- art-50/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 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-1
- art-50/par-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 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-2
- art-50/par-5: 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 第五十条第三項 (Article 50, paragraph (3)), art-50/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-3
- art-50/par-5: 前項 → 労働保険の保険料の徴収等に関する法律施行規則 第五十条第四項 (Article 50, paragraph (4)), art-50/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-50/par-4
- art-51/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 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-51/par-1
- art-52/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 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-52/par-1
- art-52/par-3: 第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-52/par-1
- art-52/par-3: 第四十七条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-47/par-1
- art-53/par-1/item-3: 法第二十三条第四項 → 労働保険の保険料の徴収等に関する法律 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-4 (e-Gov law ID 344AC0000000084)
- art-55/par-1: 法第二十三条第三項 → 労働保険の保険料の徴収等に関する法律 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-3 (e-Gov law ID 344AC0000000084)
- art-56/par-1: 法第二十六条第一項 → 労働保険の保険料の徴収等に関する法律 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-26/par-1 (e-Gov law ID 344AC0000000084)
- art-56/par-1: 雇用保険法施行規則第三十三条第一項 → 雇用保険法施行規則 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/employment-insurance-act-enforcement-ordinance/art-33/par-1 (e-Gov law ID 350M50002000003)
- art-56/par-1: 法第四条の二第一項 → 労働保険の保険料の徴収等に関する法律 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-4-2/par-1 (e-Gov law ID 344AC0000000084)
- art-56/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-56/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 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-56/par-1
- art-56/par-2: 法第二十六条第一項 → 労働保険の保険料の徴収等に関する法律 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-26/par-1 (e-Gov law ID 344AC0000000084)
- art-57/par-1: 法第二十六条第一項 → 労働保険の保険料の徴収等に関する法律 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-26/par-1 (e-Gov law ID 344AC0000000084)
- art-57/par-1: 前条 → 労働保険の保険料の徴収等に関する法律施行規則 第五十六条 (Article 56), art-56 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-56
- art-58/par-1: 法第二十六条第三項 → 労働保険の保険料の徴収等に関する法律 第二十六条第三項 (Article 26, paragraph (3)), art-26/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-26/par-3 (e-Gov law ID 344AC0000000084)
- art-59/par-1: 法第二十六条第四項 → 労働保険の保険料の徴収等に関する法律 第二十六条第四項 (Article 26, paragraph (4)), art-26/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-26/par-4 (e-Gov law ID 344AC0000000084)
- art-60/par-1: 法第三十一条第一項 → 労働保険の保険料の徴収等に関する法律 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-31/par-1 (e-Gov law ID 344AC0000000084)
- art-60/par-1: 法第二十二条第一項 → 労働保険の保険料の徴収等に関する法律 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-22/par-1 (e-Gov law ID 344AC0000000084)
- art-60/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 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act-enforcement-ordinance/art-60/par-1
- art-61/par-1: この条 → 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
- art-61/par-1/item-2: 著作権法（昭和四十五年法律第四十八号）第二条第一項第九号の五 → 著作権法 第二条第一項第九号の五 (Article 2, paragraph (1), item (ix-5)), art-2/par-1/item-9-5 — https://japanlaw.org/en/copyright-act/art-2/par-1/item-9-5 (e-Gov law ID 345AC0000000048)

---

## 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-20261106T133737-003, 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-20261106T133737-003, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-004, 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-20261106T133737-004, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-005, 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-20261106T133737-005, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-006, 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-20261106T133737-006, 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
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-008, 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-20261106T133737-008, translated 2026-11-07
- 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
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-010, 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-20261106T133737-010, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-011, 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-20261106T133737-011, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-012, 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-20261106T133737-012, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-013, 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-20261106T133737-013, 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
