# 労働保険の保険料の徴収等に関する法律 / Act on the Collection, etc. of Insurance Premiums of Labor Insurance — 第三章 (Chapter 3)

- Law: 労働保険の保険料の徴収等に関する法律 (Act on the Collection, etc. of Insurance Premiums of Labor Insurance), 昭和四十四年法律第八十四号
- English title "Act on the Collection, etc. of Insurance Premiums of Labor Insurance": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三章 (Chapter 3) — address `ch-3`
- Text: the text as amended with effect from 2027-04-01 — NOT yet in force (revision 20270401_508AC0000000060)
- URL (this text's page, at this provision): https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#ch-3
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/labor-insurance-premium-collection-act/ch-3
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

---

## 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: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>ch-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#ch-3</sup>

### 第十条（労働保険料） — (Labor Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-10 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-10</sup>

**第一項**  政府は、労働保険の事業に要する費用にあてるため保険料を徴収する。
<sup>art-10/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-10/par-1</sup>
The government collects the insurance premiums for the purpose of appropriating to the costs required for the labor insurance businesses.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  前項の規定により徴収する保険料（以下「労働保険料」という。）は、次のとおりとする。
<sup>art-10/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-10/par-2</sup>
The insurance premiums collected pursuant to the provisions of the preceding paragraph (hereinafter referred to as the "labor insurance premiums") are as follows:
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  一般保険料
  <sup>art-10/par-2/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-10/par-2/item-1</sup>
  general insurance premiums;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  第一種特別加入保険料
  <sup>art-10/par-2/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-10/par-2/item-2</sup>
  Class I special enrollment insurance premiums;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  第二種特別加入保険料
  <sup>art-10/par-2/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-10/par-2/item-3</sup>
  Class II special enrollment insurance premiums;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三の二**  第三種特別加入保険料
  <sup>art-10/par-2/item-3-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-10/par-2/item-3-2</sup>
  Class III special enrollment insurance premiums; and
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **四**  印紙保険料
  <sup>art-10/par-2/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-10/par-2/item-4</sup>
  stamp insurance premiums
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **五**  特例納付保険料
  <sup>art-10/par-2/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-10/par-2/item-5</sup>
  special payment insurance premiums.
  <sup>machine translation, not official</sup>

### 第十一条（一般保険料の額） — (Amount of General Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-11 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-11</sup>

**第一項**  一般保険料の額は、賃金総額に次条の規定による一般保険料に係る保険料率を乗じて得た額とする。
<sup>art-11/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-11/par-1</sup>
The amount of the general insurance premiums is to be the amount obtained by multiplying the total amount of wages by the insurance premium rate pertaining to the general insurance premiums pursuant to the provisions of the following Article.
<sup>machine translation, not official</sup>

**第二項**  前項の「賃金総額」とは、事業主がその事業に使用するすべての労働者に支払う賃金の総額をいう。
<sup>art-11/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-11/par-2</sup>
The "total amount of wages" referred to in the preceding paragraph mean the total amount of the wages paid to all the workers employed by the business operator for the business.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  前項の規定にかかわらず、厚生労働省令で定める事業については、厚生労働省令で定めるところにより算定した額を当該事業に係る賃金総額とする。
<sup>art-11/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-11/par-3</sup>
Notwithstanding the provision of the preceding paragraph, in the case of businesses specified by Order of the Ministry of Health, Labour and Welfare, the amount calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare is deemed as the total amount of wages for the businesses.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第十二条（一般保険料に係る保険料率） — (Insurance Premium Rate for General Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-12 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12</sup>

**第一項**  一般保険料に係る保険料率は、次のとおりとする。
<sup>art-12/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-1</sup>
The insurance premium rate for the general insurance premiums are as follows:
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  労災保険及び雇用保険に係る保険関係が成立している事業にあつては、労災保険率と雇用保険率とを加えた率
  <sup>art-12/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-1/item-1</sup>
  the aggregate of the industrial accident insurance rate and the employment insurance rate, in the case of a business in respect of which the insurance relations of industrial accident insurance and employment insurance have been established;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  労災保険に係る保険関係のみが成立している事業にあつては、労災保険率
  <sup>art-12/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-1/item-2</sup>
  the industrial accident insurance rate, in the case of a business in respect of which only the insurance relation of industrial accident insurance has been established;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  雇用保険に係る保険関係のみが成立している事業にあつては、雇用保険率
  <sup>art-12/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-1/item-3</sup>
  the employment insurance rate, in the case of a business in respect of which only the insurance relation of employment insurance has been established.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  労災保険率は、労災保険法の規定による保険給付及び社会復帰促進等事業に要する費用の予想額に照らし、将来にわたつて、労災保険の事業に係る財政の均衡を保つことができるものでなければならないものとし、政令で定めるところにより、労災保険法の適用を受ける全ての事業の過去三年間の業務災害（労災保険法第七条第一項第一号の業務災害をいう。以下同じ。）、複数業務要因災害（同項第二号の複数業務要因災害をいう。以下同じ。）及び通勤災害（同項第三号の通勤災害をいう。以下同じ。）に係る災害率並びに二次健康診断等給付（同項第四号の二次健康診断等給付をいう。次項及び第十三条において同じ。）に要した費用の額、社会復帰促進等事業として行う事業の種類及び内容その他の事情を考慮して厚生労働大臣が定める。
<sup>art-12/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-2</sup>
The industrial accident insurance rate is required to be of the value that allows the maintenance of a balanced finance pertaining to the industrial accident insurance business into the future, in light of the prospective amount of the costs required for the insurance benefits and the services for promoting re-integration into society under the provisions of the Industrial Accident Insurance Act, and as specified by Cabinet Order, the rate is prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to occupational accidents (meaning the occupational accident set forth in Article 7, paragraph (1), item (i) of the Industrial Accident Insurance Act; the same applies hereinafter), multiple-job-related accidents (meaning the multiple-job-related accident set forth in item (ii) of the same paragraph; the same applies hereinafter) and commuting accidents (meaning the commuting accident set forth in item (iii) of the same paragraph; the same applies hereinafter) during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied and the amount of the costs required for the benefit for second medical examination, etc. (meaning the benefit for second medical examination, etc. set forth in item (iv) of the same paragraph; the same applies in the following paragraph and in Article 13), the type and content of the services implemented as the services for promoting re-integration into society and other circumstances.
<sup>machine translation, not official</sup>

**第三項**  厚生労働大臣は、連続する三保険年度中の各保険年度において次の各号のいずれかに該当する事業であつて当該連続する三保険年度中の最後の保険年度に属する三月三十一日（以下この項において「基準日」という。）において労災保険に係る保険関係が成立した後三年以上経過したものについての当該連続する三保険年度の間における労災保険法の規定による業務災害に関する保険給付（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、特定の業務に長期間従事することにより発生する疾病であつて厚生労働省令で定めるものにかかつた者（厚生労働省令で定める事業の種類ごとに、当該事業における就労期間等を考慮して厚生労働省令で定める者に限る。）に係る保険給付（以下この項及び第二十条第一項において「特定疾病にかかつた者に係る保険給付」という。）及び労災保険法第三十六条第一項の規定により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保険給付を除く。）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、年金たる保険給付その他厚生労働省令で定める保険給付については、その額は、厚生労働省令で定めるところにより算定するものとする。第二十条第一項において同じ。）に労災保険法第二十九条第一項第二号に掲げる事業として支給が行われた給付金のうち業務災害に係るもので厚生労働省令で定めるものの額（一時金として支給された給付金以外のものについては、その額は、厚生労働省令で定めるところにより算定するものとする。）を加えた額と一般保険料の額（第一項第一号の事業については、前項の規定による労災保険率（その率がこの項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）に応ずる部分の額）から非業務災害率（労災保険法の適用を受ける全ての事業の過去三年間の複数業務要因災害に係る災害率、通勤災害に係る災害率、二次健康診断等給付に要した費用の額及び厚生労働省令で定めるところにより算定された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の額その他の事情を考慮して厚生労働大臣の定める率をいう。以下この項及び第二十条第一項において同じ。）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（非業務災害率から第十三条の厚生労働大臣の定める率を減じた率をいう。第二十条第一項各号及び第二項において同じ。）に応ずる部分の額を減じた額を加えた額に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率（第二十条第一項第一号において「第一種調整率」という。）を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下である場合には、当該事業についての前項の規定による労災保険率から非業務災害率を減じた率を百分の四十の範囲内において厚生労働省令で定める率だけ引き上げ又は引き下げた率に非業務災害率を加えた率を、当該事業についての基準日の属する保険年度の次の次の保険年度の労災保険率とすることができる。
<sup>art-12/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-3</sup>
If the ratio between the insurance benefits pertaining to occupational accidents provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in the case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act, the insurance benefits pertaining to persons afflicted with a disease caused as a result of having been engaged in a specific job or occupation for a long period which is specified by Order of the Ministry of Health, Labour and Welfare (limited to the persons specified by Order of the Ministry of Health, Labour and Welfare for each type of the businesses specified by Order of the Ministry of Health, Labour and Welfare, taking into consideration of the service period in respect of the business, etc.) (hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1)), and, among the persons deemed as entitled to receive the payment pursuant to the provision of Article 36, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as the "insured person of Class III special enrollment"), the insurance benefits in the case where the occupational accident has arisen from a business listed in Article 33, item (vi) or (vii) of the Industrial Accident Insurance Act) in respect of any business falling under any of the following items during each insurance year of three consecutive insurance years and in respect of which business three years or more have passed, since the establishment of the insurance relation of industrial accident insurance, as of March 31 of the last insurance year of the consecutive three insurance years (hereinafter referred to as the "reference date" in this paragraph), the payment of which has been made during such consecutive three insurance years (in the case of insurance benefits calculated by using the basic daily benefit amount prescribed in Article 8, paragraph (3) of the Industrial Accident Insurance Act, insurance benefits paid as pension, or otherwise specified by Order of the Ministry of Health, Labour and Welfare, the amount thereof is calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare; the same applies in Article 20, paragraph (1)), adding the amount of the payments made as the services listed in Article 29, paragraph (1), item (ii) of the Industrial Accident Insurance Act which pertain to occupational accidents and which are specified by Order of the Ministry of Health, Labour and Welfare (in the case of payments other than those paid as lump sum payments, the amount thereof is calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare) on one hand, and the amount obtained by multiplying the aggregate of the amount of the general insurance premiums (in the case of the businesses set forth in paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate prescribed in the preceding paragraph (if such rate has been increased or decreased pursuant to the provision of this paragraph, the increased or decreased rate)) after deducting the amount of the portion corresponding to the non-industrial injury rate (meaning the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to multiple-job-related accidents, the injury rate pertaining to commuting accidents, the amount of the costs required for the benefit for second medical examination, etc., and the amount of the insurance benefits calculated by using the basic daily benefit amount prescribed in Article 8, paragraph (3) of the Industrial Accident Insurance Act as calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied, and other circumstances; hereinafter the same applies in this paragraph and in Article 20, paragraph (1)) adding the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment non-industrial injury rate (meaning the non-industrial injury rate after deducting the rate determined by the Minister of Health, Labour and Welfare set forth in Article 13; the same applies in each item of Article 20, paragraph (1) and in paragraph (2) of that Article), by the rate specified by Order of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning occupational accidents, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, and other circumstances (in Article 20, paragraph (1), item (i) referred to as the "Class I adjustment rate") on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, then the Minister of Health, Labour and Welfare may determine the rate obtained by adding the non-industrial injury rate to the rate calculated by increasing or decreasing the rate obtained by subtracting the non-industrial injury rate from the industrial accident insurance rate prescribed in the preceding paragraph for the business, by the rate specified by Order of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), to be the industrial accident insurance rate for the insurance year two years following the insurance year in which the reference date of the business is included:
<sup>machine translation, not official</sup>

  **一**  百人以上の労働者を使用する事業
  <sup>art-12/par-3/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-3/item-1</sup>
  business employing 100 or more workers;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  二十人以上百人未満の労働者を使用する事業であつて、当該労働者の数に当該事業と同種の事業に係る前項の規定による労災保険率から非業務災害率を減じた率を乗じて得た数が厚生労働省令で定める数以上であるもの
  <sup>art-12/par-3/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-3/item-2</sup>
  business employing 20 or more but less than 100 workers, in respect of which the value obtained by multiplying the number of the workers by the rate calculated by reducing the non-industrial injury rate from the industrial accident insurance rate prescribed in the preceding paragraph pertaining to the businesses of the same type as the business, is more than the value specified by Order of the Ministry of Health, Labour and Welfare;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  前二号に掲げる事業のほか、厚生労働省令で定める規模の事業
  <sup>art-12/par-3/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-3/item-3</sup>
  in addition to the businesses listed in the two preceding items, business with the scale specified by Order of the Ministry of Health, Labour and Welfare.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第四項**  雇用保険率は、次の各号に掲げる率の区分に応じ、当該各号に定める率を合計して得た率とする。
<sup>art-12/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-4</sup>
The employment insurance rate is to be the rate obtained by totaling the rates prescribed in each of the following items, in accordance with the categories of rates listed in those items.
<sup>machine translation, not official</sup>

  **一**  失業等給付費等充当徴収保険率（雇用保険率のうち雇用保険法の規定による失業等給付及び同法第六十四条に規定する事業に要する費用に対応する部分の率をいう。以下同じ。）　千分の八（次に掲げる事業（イ及びロに掲げる事業のうち、季節的に休業し、又は事業の規模が縮小することのない事業として厚生労働大臣が指定する事業を除く。）については、千分の十とし、次項の規定により変更されたときは、その変更された率とする。）
  <sup>art-12/par-4/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-4/item-1</sup>
  the insurance premium rate for appropriation to costs of benefits for unemployment, etc. (meaning the portion of the employment insurance rate corresponding to the costs required for the benefits for unemployment, etc. under the provisions of the Employment Insurance Act and the services prescribed in Article 64 of that Act; the same applies hereinafter): eight one-thousandth (8/1000) (ten one-thousandth (10/1000) in the case of the following businesses (excluding, among the businesses listed in (a) and (b), the businesses designated by the Minister of Health, Labour and Welfare as businesses that neither close seasonally nor reduce the size of the business), or, if changed pursuant to the provisions of the following paragraph, the changed rate);
  <sup>machine translation, not official</sup>

    **イ**  土地の耕作若しくは開墾又は植物の栽植、栽培、採取若しくは伐採の事業その他農林の事業
    <sup>art-12/par-4/item-1/sub-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-4/item-1/sub-1</sup>
    a business that cultivates or reclaims land, or plants, grows, harvests, or cuts down plants, or any other agricultural or forestry business;
    <sup>machine translation, not official</sup>

    **ロ**  動物の飼育又は水産動植物の採捕若しくは養殖の事業その他畜産、養蚕又は水産の事業
    <sup>art-12/par-4/item-1/sub-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-4/item-1/sub-2</sup>
    business of breeding animals, capturing or cultivating aquatic plants and animals, or other livestock farming, sericulture or fishery businesses;
    <sup>machine translation, not official</sup>

    **ハ**  土木、建築その他工作物の建設、改造、保存、修理、変更、破壊若しくは解体又はその準備の事業
    <sup>art-12/par-4/item-1/sub-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-4/item-1/sub-3</sup>
    civil engineering or construction business or other businesses for construction, alteration, preservation, repair, modification, demolition or disassembling of structures or preparation thereof;
    <sup>machine translation, not official</sup>

    **ニ**  清酒の製造の事業
    <sup>art-12/par-4/item-1/sub-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-4/item-1/sub-4</sup>
    business of manufacturing refined sake; and
    <sup>machine translation, not official</sup>

    **ホ**  イからニまでに掲げるもののほか、雇用保険法第三十八条第一項に規定する短期雇用特例被保険者の雇用の状況等を考慮して政令で定める事業
    <sup>art-12/par-4/item-1/sub-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-4/item-1/sub-5</sup>
    beyond what is set forth in (a) through (d), a business specified by Cabinet Order by taking into consideration of the employment situations, etc. of the insured person covered by short-term employment special provisions prescribed by Article 38, paragraph (1) of the Employment Insurance Act.
    <sup>machine translation, not official</sup>

  **二**  育児休業給付費充当徴収保険率（雇用保険率のうち雇用保険法の規定による育児休業給付に要する費用に対応する部分の率をいう。以下同じ。）　千分の五（第八項の規定により変更されたときは、その変更された率とする。）
  <sup>art-12/par-4/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-4/item-2</sup>
  the insurance premium rate for appropriation to childcare leave-related benefit costs (meaning the portion of the employment insurance rate corresponding to the costs required for the childcare leave-related benefits under the provisions of the Employment Insurance Act; the same applies hereinafter): five one-thousandth (5/1000) (or, if changed pursuant to the provisions of paragraph (8), the changed rate);
  <sup>machine translation, not official</sup>

  **三**  二事業費充当徴収保険率（雇用保険率のうち雇用保険法の規定による雇用安定事業及び能力開発事業（同法第六十三条に規定するものに限る。）に要する費用に対応する部分の率をいう。以下同じ。）　千分の三・五（第一号ハに掲げる事業については、千分の四・五とし、第十項又は第十一項の規定により変更されたときは、その変更された率とする。）
  <sup>art-12/par-4/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-4/item-3</sup>
  the insurance premium rate for appropriation to two-program costs (meaning the portion of the employment insurance rate corresponding to the costs required for the employment stability services and the human resources development services under the provisions of the Employment Insurance Act (limited to those prescribed in Article 63 of that Act); the same applies hereinafter): three point five one-thousandth (3.5/1000) (four point five one-thousandth (4.5/1000) for the businesses listed in item (i), (c), or, if changed pursuant to the provisions of paragraph (10) or (11), the changed rate).
  <sup>machine translation, not official</sup>

**第五項**  厚生労働大臣は、毎会計年度において、徴収保険料額並びに雇用保険法第六十六条第一項、第二項及び第四項の規定による国庫の負担額（同条第一項第五号の規定による国庫の負担額を除く。）、同条第五項の規定による国庫の負担額（同法による雇用保険事業の事務の執行に要する経費に係る分を除く。）並びに同法第六十七条の規定による国庫の負担額の合計額と同法の規定による失業等給付の額並びに同法第六十四条の規定による助成及び職業訓練受講給付金の支給の額との合計額（以下この項において「失業等給付額等」という。）との差額を当該会計年度末における労働保険特別会計の雇用勘定の積立金（第七項において「積立金」という。）に加減した額から同法第十条第五項に規定する教育訓練給付の額（以下この項において「教育訓練給付額」という。）及び同条第六項に規定する雇用継続給付の額（以下この項において「雇用継続給付額」という。）を減じた額が、当該会計年度における失業等給付額等から教育訓練給付額及び雇用継続給付額を減じた額の二倍に相当する額を超え、又は当該失業等給付額等から教育訓練給付額及び雇用継続給付額を減じた額に相当する額を下るに至つた場合において、必要があると認めるときは、労働政策審議会の意見を聴いて、一年以内の期間を定め、失業等給付費等充当徴収保険率を千分の四から千分の十二まで（前項第一号に規定する事業については、千分の六から千分の十四まで）の範囲内において変更することができる。
<sup>art-12/par-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-5</sup>
The Minister of Health, Labour and Welfare may change the insurance premium rate for appropriation to costs of benefits for unemployment, etc., after hearing the opinions of the Labor Policy Council and by setting a definite term of one year or less, within the scope of four one-thousandth (4/1000) to twelve one-thousandth (12/1000) (six one-thousandth (6/1000) to fourteen one-thousandth (14/1000) in the case of the businesses prescribed in item (i) of the preceding paragraph) if, in each fiscal year, the amount obtained by increasing or decreasing the reserve fund of the employment account under the labor insurance special account (referred to as the "reserve fund" in paragraph (7)) at the end of the fiscal year, by the difference between the aggregate of the amount of collected insurance premiums, the amount to be borne by the national treasury pursuant to Article 66, paragraphs (1), (2) and (4) of the Employment Insurance Act (excluding the amount to be borne by the national treasury pursuant to paragraph (1), item (v) of that Article), the amount to be borne by the national treasury pursuant to paragraph (5) of that Article (excluding the portion pertaining to the expenses required for the execution of the affairs of the employment insurance services under that Act) and the amount to be borne by the national treasury pursuant to Article 67 of that Act, and the aggregate of the amount of the benefits for unemployment, etc. under that Act, the amount of the subsidies and the vocational training attendance benefits paid pursuant to Article 64 of that Act (hereinafter referred to as the "amount of benefits for unemployment, etc." in this paragraph), after deducting from the amount so obtained the amount of the educational training benefits prescribed in Article 10, paragraph (5) of that Act (hereinafter referred to as the "amount of educational training benefits" in this paragraph) and the amount of the continuous employment benefits prescribed in paragraph (6) of that Article (hereinafter referred to as the "amount of continuous employment benefits" in this paragraph), comes to exceed the amount equal to twice the amount obtained by deducting the amount of educational training benefits and the amount of continuous employment benefits from the amount of benefits for unemployment, etc. for the fiscal year, or fall below the amount obtained by deducting the amount of educational training benefits and the amount of continuous employment benefits from that amount of benefits for unemployment, etc., and the Minister of Health, Labour and Welfare finds it necessary.
<sup>machine translation, not official</sup>

**第六項**  前項の「徴収保険料額」とは、第一項第一号の事業に係る一般保険料の額のうち雇用保険率に応ずる部分の額の総額と同項第三号の事業に係る一般保険料の額の総額とを合計した額（以下この項及び第十項において「一般保険料徴収額」という。）から当該一般保険料徴収額に育児休業給付費充当徴収保険率を雇用保険率で除して得た率を乗じて得た額（第八項第一号において「育児休業給付費充当徴収保険料額」という。）及び当該一般保険料徴収額に二事業費充当徴収保険率を雇用保険率で除して得た率（第三十一条第一項において「二事業率」という。）を乗じて得た額（第十項において「二事業費充当徴収保険料額」という。）の合計額を減じた額並びに印紙保険料の額の総額の合計額をいう。
<sup>art-12/par-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-6</sup>
The term "amount of collected insurance premiums" as used in the preceding paragraph means the aggregate of the total of the stamp insurance premiums and the amount obtained by reducing, from the aggregate of the total of the portion corresponding to the employment insurance rate in the amount of the general insurance premiums pertaining to the businesses set forth in paragraph (1), item (i) and the total of the amount of the general insurance premiums pertaining to the businesses set forth in item (iii) of that paragraph (hereinafter referred to as the "amount of collected general insurance premiums" in this paragraph and paragraph (10)), the aggregate of the amount obtained by multiplying the amount of collected general insurance premiums by the rate obtained by dividing the insurance premium rate for appropriation to childcare leave-related benefit costs by the employment insurance rate (referred to as the "amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in paragraph (8), item (i)) and the amount obtained by multiplying the amount of collected general insurance premiums by the rate obtained by dividing the insurance premium rate for appropriation to two-program costs by the employment insurance rate (referred to as the "two-program rate" in Article 31, paragraph (1)) (referred to as the "amount of collected insurance premiums for appropriation to two-program costs" in paragraph (10)).
<sup>machine translation, not official</sup>

**第七項**  厚生労働大臣は、第五項の規定により失業等給付費等充当徴収保険率を変更するに当たつては、雇用保険法第四条第一項に規定する被保険者（第三十一条及び第三十二条において「被保険者」という。）の雇用及び失業の状況その他の事情を考慮し、雇用保険の事業に係る失業等給付の支給に支障が生じないようにするために必要な額の積立金を保有しつつ、雇用保険の事業に係る財政の均衡を保つことができるよう、配慮するものとする。
<sup>art-12/par-7 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-7</sup>
The Minister of Health, Labour and Welfare, in changing the insurance premium rate for appropriation to costs of benefits for unemployment, etc. pursuant to the provisions of paragraph (5), is to consider the employment and unemployment situations of the insured person prescribed by Article 4, paragraph (1) of the Employment Insurance Act (referred to as the "insured person" in Article 31 and Article 32) and other circumstances, and give due consideration to allow the maintenance of balanced finances pertaining to the employment insurance services, while maintaining the reserve fund in the amount necessary for preventing hindrance to the payment of the benefits for unemployment, etc. under the employment insurance services.
<sup>machine translation, not official</sup>

**第八項**  厚生労働大臣は、毎会計年度において、第一号に掲げる額が、第二号に掲げる額の一・二倍に相当する額を超えるに至つた場合において、必要があると認めるときは、労働政策審議会の意見を聴いて、一年以内の期間を定め、育児休業給付費充当徴収保険率を千分の四とすることができる。
<sup>art-12/par-8 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-8</sup>
The Minister of Health, Labour and Welfare may set the insurance premium rate for appropriation to childcare leave-related benefit costs at four one-thousandth (4/1000), after hearing the opinions of the Labor Policy Council and by setting a definite term of one year or less, if, in each fiscal year, the amount set forth in item (i) comes to exceed the amount equal to one point two (1.2) times the amount set forth in item (ii), and the Minister of Health, Labour and Welfare finds it necessary.
<sup>machine translation, not official</sup>

  **一**  イに掲げる額をロに掲げる額に加減した額
  <sup>art-12/par-8/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-8/item-1</sup>
  the amount obtained by adding the amount set forth in (a) to, or subtracting it from, the amount set forth in (b);
  <sup>machine translation, not official</sup>

    **イ**  当該会計年度における育児休業給付費充当徴収保険料額に基づき算定した当該会計年度の翌年度における育児休業給付費充当徴収保険料額の見込額並びに当該会計年度における雇用保険法の規定による育児休業給付の額（以下この号において「育児休業給付額」という。）及びその額を当該会計年度の前年度の育児休業給付額で除して得た率（ロにおいて「育児休業給付額変化率」という。）に基づき算定した当該会計年度の翌年度における育児休業給付額の予想額（イにおいて「翌年度育児休業給付額予想額」という。）に係る同法第六十六条第一項第五号の規定による国庫の負担額の見込額の合計額と翌年度育児休業給付額予想額との差額を当該会計年度末における子ども・子育て支援特別会計の育児休業等給付勘定に置かれる育児休業給付資金に加減した額
    <sup>art-12/par-8/item-1/sub-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-8/item-1/sub-1</sup>
    the amount obtained by increasing or decreasing the childcare leave-related benefit fund placed in the childcare leave and other benefits account of the children and child-rearing support special account at the end of the fiscal year, by the difference between the aggregate of the prospective amount of the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs for the following fiscal year calculated based on the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs for the fiscal year and the prospective amount of the amount to be borne by the national treasury pursuant to the provisions of Article 66, paragraph (1), item (v) of the Employment Insurance Act pertaining to the prospective amount of childcare leave-related benefits for the following fiscal year calculated based on the amount of the childcare leave-related benefits under the provisions of that Act for the fiscal year (hereinafter referred to as the "amount of childcare leave-related benefits" in this item) and the rate obtained by dividing that amount by the amount of childcare leave-related benefits for the fiscal year preceding the fiscal year (referred to as the "rate of change in the amount of childcare leave-related benefits" in (b)) (referred to as the "prospective amount of childcare leave-related benefits for the following fiscal year" in (a)), and the prospective amount of childcare leave-related benefits for the following fiscal year;
    <sup>machine translation, not official</sup>

    **ロ**  当該会計年度における育児休業給付費充当徴収保険料額に基づき算定した当該会計年度の翌々年度における育児休業給付費充当徴収保険料額の見込額並びに当該会計年度における育児休業給付額及び育児休業給付額変化率に基づき算定した当該会計年度の翌々年度における育児休業給付額の予想額（次号において「翌々年度育児休業給付額予想額」という。）に係る雇用保険法第六十六条第一項第五号の規定による国庫の負担額の見込額の合計額
    <sup>art-12/par-8/item-1/sub-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-8/item-1/sub-2</sup>
    the aggregate of the prospective amount of the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs for the fiscal year after next calculated based on the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs for the fiscal year and the prospective amount of the amount to be borne by the national treasury pursuant to the provisions of Article 66, paragraph (1), item (v) of the Employment Insurance Act pertaining to the prospective amount of childcare leave-related benefits for the fiscal year after next calculated based on the amount of childcare leave-related benefits and the rate of change in the amount of childcare leave-related benefits for the fiscal year (referred to as the "prospective amount of childcare leave-related benefits for the fiscal year after next" in the following item).
    <sup>machine translation, not official</sup>

  **二**  翌々年度育児休業給付額予想額
  <sup>art-12/par-8/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-8/item-2</sup>
  the prospective amount of childcare leave-related benefits for the fiscal year after next.
  <sup>machine translation, not official</sup>

**第九項**  厚生労働大臣は、前項の規定により育児休業給付費充当徴収保険率を変更するに当たつては、雇用保険法第六十一条の七第一項に規定する育児休業の取得の状況その他の事情を考慮し、雇用保険の事業に係る育児休業給付の支給に支障が生じないようにするために必要な額の育児休業給付資金を保有しつつ、雇用保険の事業（育児休業給付に係るものに限る。）に係る財政の均衡を保つことができるよう、配慮するものとする。
<sup>art-12/par-9 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-9</sup>
The Minister of Health, Labour and Welfare, in changing the insurance premium rate for appropriation to childcare leave-related benefit costs pursuant to the provisions of the preceding paragraph, is to consider the situation of the taking of childcare leave prescribed in Article 61-7, paragraph (1) of the Employment Insurance Act and other circumstances, and give due consideration to allow the maintenance of balanced finances pertaining to the employment insurance services (limited to those pertaining to the childcare leave-related benefits), while maintaining the childcare leave-related benefit fund in the amount necessary for preventing hindrance to the payment of the childcare leave-related benefits under the employment insurance services.
<sup>machine translation, not official</sup>

**第十項**  厚生労働大臣は、毎会計年度において、二事業費充当徴収保険料額と雇用保険法の規定による雇用安定事業及び能力開発事業（同法第六十三条に規定するものに限る。）に要する費用に充てられた額（予算の定めるところにより、労働保険特別会計の雇用勘定に置かれる雇用安定資金に繰り入れられた額を含む。）との差額を当該会計年度末における当該雇用安定資金に加減した額が、当該会計年度における一般保険料徴収額に千分の三・五の率（第四項第一号ハに掲げる事業については、千分の四・五の率）を雇用保険率で除して得た率を乗じて得た額の一・五倍に相当する額を超えるに至つた場合には、二事業費充当徴収保険率を一年間千分の三・五の率（同号ハに掲げる事業については、千分の四・五の率）から千分の〇・五の率を控除した率に変更するものとする。
<sup>art-12/par-10 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-10</sup>
The Minister of Health, Labour and Welfare is to change the insurance premium rate for appropriation to two-program costs for one year to the rate obtained by reducing the rate of zero point five one-thousandth (0.5/1000) from the rate of three point five one-thousandth (3.5/1000) (in the case of the businesses listed in paragraph (4), item (i), (c), four point five one-thousandth (4.5/1000)) if, each fiscal year, the amount obtained by increasing or decreasing the employment stability fund in the employment account under the labor insurance special account at the end of the fiscal year by the difference between the amount of collected insurance premiums for appropriation to two-program costs and the amount appropriated to the costs required for the employment stability services and the human resources development services provided for in the Employment Insurance Act (limited to those prescribed in Article 63 of that Act) (including the amount transferred or provided to the employment stability fund as prescribed in the budget) comes to exceed the amount equal to one point five (1.5) times as much as the amount obtained by multiplying the amount of collected general insurance premiums in the fiscal year by the rate obtained by dividing the rate of three point five one-thousandth (3.5/1000) (in the case of the businesses listed in (c) of the same item, four point five one-thousandth (4.5/1000)) by the employment insurance rate.
<sup>machine translation, not official</sup>

**第十一項**  前項の場合において、厚生労働大臣は、雇用安定資金の状況に鑑み、必要があると認めるときは、労働政策審議会の意見を聴いて、一年以内の期間を定め、二事業費充当徴収保険率を同項の規定により変更された率から千分の〇・五の率を控除した率に変更することができる。
<sup>art-12/par-11 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-11</sup>
In the case referred to in the preceding paragraph, the Minister of Health, Labour and Welfare may, if finding it necessary in light of the situation of the employment stability fund, after hearing the opinions of the Labor Policy Council and by setting a definite term of one year or less, change the insurance premium rate for appropriation to two-program costs to the rate obtained by reducing the rate of zero point five one-thousandth (0.5/1000) from the rate changed pursuant to the provisions of that paragraph.
<sup>machine translation, not official</sup>

### 第十二条の二（労災保険率の特例） — (Special Provisions for Industrial Accident Insurance Rate)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-12-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-12-2</sup>

**第一項**  前条第三項の場合において、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が、連続する三保険年度中のいずれかの保険年度においてその事業に使用する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を講じたときであつて、当該措置が講じられた保険年度のいずれかの保険年度の次の保険年度の初日から六箇月以内に、当該事業に係る労災保険率につきこの条の規定の適用を受けようとする旨その他厚生労働省令で定める事項を記載した申告書を提出しているときは、当該連続する三保険年度中の最後の保険年度の次の次の保険年度の同項の労災保険率については、同項中「百分の四十」とあるのは、「百分の四十五」として、同項の規定を適用する。
<sup>art-12-2/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-12-2/par-1</sup>
In the case under paragraph (3) of the preceding Article, if a business operator employing the number of workers specified by Order of the Ministry of Health, Labour and Welfare or less has taken the measures specified by Order of the Ministry of Health, Labour and Welfare to secure safety or health of the workers employed for the business during any insurance year of three consecutive insurance years, and the business operator submits a written application stating the intention to apply for the application of the provision of this Article in respect of the industrial accident insurance rate pertaining to the business and other matters specified by Order of the Ministry of Health, Labour and Welfare within six months from the first day of the insurance year following any insurance year during which the measures were taken, then the provisions of the same paragraph apply to the industrial accident insurance rate prescribed in the same paragraph for the insurance year two years following the last insurance year of the consecutive three insurance years, by replacing the term "forty one-hundredth (40/100)" in the same paragraph with "forty-five one-hundredth (45/100)."
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第十三条（第一種特別加入保険料の額） — (Amount of Class I Special Enrollment Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-13 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-13</sup>

**第一項**  第一種特別加入保険料の額は、労災保険法第三十四条第一項の規定により保険給付を受けることができることとされた者について同項第三号の給付基礎日額その他の事情を考慮して厚生労働省令で定める額の総額にこれらの者に係る事業についての第十二条第二項の規定による労災保険率（その率が同条第三項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）と同一の率から労災保険法の適用を受けるすべての事業の過去三年間の二次健康診断等給付に要した費用の額を考慮して厚生労働大臣の定める率を減じた率（以下「第一種特別加入保険料率」という。）を乗じて得た額とする。
<sup>art-13/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-13/par-1</sup>
The amount of the Class I special enrollment insurance premiums is to be the amount obtained by multiplying the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare for the persons deemed as entitled to receive the insurance benefit pursuant to the provision of Article 34, paragraph (1) of the Industrial Accident Insurance Act, by taking into consideration of the basic daily benefit amount set forth in item (iii) of the same paragraph and other circumstances, by the rate obtained by reducing from the rate identical to the industrial accident insurance rate prescribed by Article 12, paragraph (2) (if the rate has been increased or decreased pursuant to the same Article, paragraph (3), the increased or decreased rate) for the businesses pertaining to those persons, the rate prescribed by the Minister of Heath, Labour and Welfare by taking into consideration of the amount of the costs required for the benefit for second medical examination, etc. during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied (hereinafter referred to as the "Class I special enrollment insurance premium rate").
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第十四条（第二種特別加入保険料の額） — (Amount of Class II Special Enrollment Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-14 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14</sup>

**第一項**  第二種特別加入保険料の額は、労災保険法第三十五条第一項の規定により労災保険の適用を受けることができることとされた者（次項において「第二種特別加入者」という。）について同条第一項第六号の給付基礎日額その他の事情を考慮して厚生労働省令で定める額の総額に労災保険法第三十三条第三号の事業と同種若しくは類似の事業又は同条第五号の作業と同種若しくは類似の作業を行う事業についての業務災害、複数業務要因災害及び通勤災害に係る災害率（労災保険法第三十五条第一項の厚生労働省令で定める者に関しては、当該同種若しくは類似の事業又は当該同種若しくは類似の作業を行う事業についての業務災害及び複数業務要因災害に係る災害率）、社会復帰促進等事業として行う事業の種類及び内容その他の事情を考慮して厚生労働大臣の定める率（以下「第二種特別加入保険料率」という。）を乗じて得た額とする。
<sup>art-14/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14/par-1</sup>
The amount of the Class II special enrollment insurance premiums is to be the amount obtained by multiplying the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare for the persons deemed as entitled to be covered by the industrial accident insurance pursuant to the provision of Article 35, paragraph (1) of the Industrial Accident Insurance Act (referred to as the "insured person of Class II special enrollment" in the following paragraph), by taking into consideration of the basic daily benefit amount set forth in paragraph (1), item (vi) of the same Article and other circumstances, by the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to occupational accidents, multiple-job-related accidents and commuting accidents for the businesses of the same type as or similar type to those set forth in Article 33, item (iii) of the Industrial Accident Insurance Act or the businesses conducting the works of the same type as or similar type to those set forth in item (v) of that Article (in case of the persons specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 35, paragraph (1) of the Industrial Accident Insurance Act, the injury rate pertaining to occupational accidents and multiple-job-related accidents for the business of the same or similar type or the business conducting those works of the same or similar type), the type and content of the services implemented as the services for promoting re-integration into society and other circumstances (hereinafter referred to as the "Class II special enrollment insurance premium rate").
<sup>machine translation, not official</sup>

**第二項**  第二種特別加入保険料率は、第二種特別加入者に係る保険給付及び社会復帰促進等事業に要する費用の予想額に照らし、将来にわたつて、労災保険の事業に係る財政の均衡を保つことができるものでなければならない。
<sup>art-14/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14/par-2</sup>
The Class II special enrollment insurance premium rate must be of the value that allows the maintenance of balanced finances pertaining to the industrial accident insurance services into the future, in light of the necessary costs of the payment of insurance proceeds pertaining to the insured person of Class II special enrollment and of the services for promoting re-integration into society.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第十四条の二（第三種特別加入保険料の額） — (Amount of Class III Special Enrollment Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-14-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14-2</sup>

**第一項**  第三種特別加入保険料の額は、第三種特別加入者について労災保険法第三十六条第一項第二号において準用する労災保険法第三十四条第一項第三号の給付基礎日額その他の事情を考慮して厚生労働省令で定める額の総額に労災保険法第三十三条第六号又は第七号に掲げる者が従事している事業と同種又は類似のこの法律の施行地内で行われている事業についての業務災害、複数業務要因災害及び通勤災害に係る災害率、社会復帰促進等事業として行う事業の種類及び内容その他の事情を考慮して厚生労働大臣の定める率（以下「第三種特別加入保険料率」という。）を乗じて得た額とする。
<sup>art-14-2/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14-2/par-1</sup>
The amount of the Class III special enrollment insurance premiums is to be the amount obtained by multiplying the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare for the insured persons of Class III special enrollment, by taking into consideration of the basic daily benefit amount set forth in Article 34, paragraph (1), item (iii) of the Industrial Accident Insurance Act as applied mutatis mutandis pursuant to Article 36, paragraph (1), item (ii) of that Act and other circumstances, by the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to occupational accidents, multiple-job-related accidents and commuting accidents for the businesses of the same type as or similar type to those in which the persons listed in Article 33, item (vi) or (vii) of the Industrial Accident Insurance Act are engaged and which are operated within the jurisdiction where this Act is effective, the type and content of the services implemented as the services for promoting re-integration into society and other circumstances (hereinafter referred to as the "Class III special enrollment insurance premium rate").
<sup>machine translation, not official</sup>

**第二項**  前条第二項の規定は、第三種特別加入保険料率について準用する。この場合において、同項中「第二種特別加入者」とあるのは、「第三種特別加入者」と読み替えるものとする。
<sup>art-14-2/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14-2/par-2</sup>
The provisions of the preceding Article, paragraph (2) apply mutatis mutandis to the Class III special enrollment insurance premium rate. In this case, the term "the insured person of Class II special enrollment" in the same paragraph is deemed to be replaced with "the insured person of Class III special enrollment."
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第十五条（概算保険料の納付） — (Payment of Estimated Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-15 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15</sup>

**第一項**  事業主は、保険年度ごとに、次に掲げる労働保険料を、その労働保険料の額その他厚生労働省令で定める事項を記載した申告書に添えて、その保険年度の六月一日から四十日以内（保険年度の中途に保険関係が成立したものについては、当該保険関係が成立した日（保険年度の中途に労災保険法第三十四条第一項の承認があつた事業に係る第一種特別加入保険料及び保険年度の中途に労災保険法第三十六条第一項の承認があつた事業に係る第三種特別加入保険料に関しては、それぞれ当該承認があつた日）から五十日以内）に納付しなければならない。
<sup>art-15/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1</sup>
Business operators must pay the following labor insurance premiums each insurance year, with a written declaration stating the amount of the labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare, within 40 days from June 1 of the insurance year (in the case of the business in respect of which the insurance relation is established in the midst of an insurance year, within 50 days from the day on which the insurance relation is established (for Class I special enrollment insurance premiums pertaining to businesses which have obtained the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act in the midst of an insurance year and Class III special enrollment insurance premiums pertaining to businesses which have obtained the approval set forth in Article 36, paragraph (1) of the Industrial Accident Insurance Act in the midst of an insurance year, the day on which the approval is obtained, respectively)):
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  次号及び第三号の事業以外の事業にあつては、その保険年度に使用するすべての労働者（保険年度の中途に保険関係が成立したものについては、当該保険関係が成立した日からその保険年度の末日までに使用するすべての労働者）に係る賃金総額（その額に千円未満の端数があるときは、その端数は、切り捨てる。以下同じ。）の見込額（厚生労働省令で定める場合にあつては、直前の保険年度に使用したすべての労働者に係る賃金総額）に当該事業についての第十二条の規定による一般保険料に係る保険料率（以下「一般保険料率」という。）を乗じて算定した一般保険料
  <sup>art-15/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-1</sup>
  for businesses other than the businesses listed in the following item and in item (iii), the general insurance premiums calculated by multiplying the prospective amount of the total wages (if the amount includes a fraction less than one thousand yen, the fraction is rounded down; the same applies hereinafter) pertaining to all workers employed during the insurance year (in the case of establishment of the insurance relation in the midst of an insurance year, all workers employed during the period from the day on which the insurance relation is established to the end of the insurance year) (the amount of total wages pertaining to all workers employed during the immediately preceding insurance year, for the case prescribed as such in Order of the Ministry of Health, Labour and Welfare), by the insurance premium rate pertaining to the general insurance premiums pursuant to the provisions of Article 12 (hereinafter referred to as the "general insurance premium rate") for the businesses
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  労災保険法第三十四条第一項の承認に係る事業又は労災保険法第三十六条第一項の承認に係る事業にあつては、次に掲げる労働保険料
  <sup>art-15/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-2</sup>
  for businesses pertaining to the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act or businesses pertaining to the approval set forth in Article 36, paragraph (1) of the Industrial Accident Insurance Act, the following labor insurance premiums:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **イ**  労災保険法第三十四条第一項の承認に係る事業（ハの事業を除く。）にあつては、その使用するすべての労働者に係る賃金総額の見込額について前号の規定の例により算定した一般保険料及びその保険年度における第十三条の厚生労働省令で定める額の総額（その額に千円未満の端数があるときは、その端数は、切り捨てる。以下同じ。）の見込額（厚生労働省令で定める場合にあつては、直前の保険年度における同条の厚生労働省令で定める額の総額。ハにおいて同じ。）に当該事業についての第一種特別加入保険料率を乗じて算定した第一種特別加入保険料
    <sup>art-15/par-1/item-2/sub-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-2/sub-1</sup>
    for businesses pertaining to the approval prescribed by Article 34, paragraph (1) of the Industrial Accident Insurance Act (excluding the businesses prescribed in sub-item (c)), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the prospective amount of total wages pertaining to all workers employed for the business, and Class I special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 13 for the insurance year (if the amount includes a fraction less than one thousand yen, the fraction is rounded down; the same applies hereinafter) (the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in the same Article for the immediately preceding insurance year, in the case prescribed as such in Order of the Ministry of Health, Labour and Welfare; the same applies in sub-item (c)), by the Class I special enrollment insurance rate for the business;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **ロ**  労災保険法第三十六条第一項の承認に係る事業（ハの事業を除く。）にあつては、その使用するすべての労働者に係る賃金総額の見込額について前号の規定の例により算定した一般保険料及びその保険年度における前条第一項の厚生労働省令で定める額の総額（その額に千円未満の端数があるときは、その端数は、切り捨てる。以下同じ。）の見込額（厚生労働省令で定める場合にあつては、直前の保険年度における同項の厚生労働省令で定める額の総額。ハにおいて同じ。）に当該事業についての第三種特別加入保険料率を乗じて算定した第三種特別加入保険料
    <sup>art-15/par-1/item-2/sub-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-2/sub-2</sup>
    for businesses pertaining to the approval prescribed by Article 36, paragraph (1) of the Industrial Accident Insurance Act (excluding the businesses prescribed in sub-item (c)), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the prospective amount of total wages pertaining to all workers employed for the business, and Class III special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in paragraph (1) of the preceding Article for the insurance year (if the amount includes a fraction less than one thousand yen, the fraction is rounded down; the same applies hereinafter) (the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in the same paragraph for the immediately preceding insurance year, in the case prescribed as such in Order of the Ministry of Health, Labour and Welfare; the same applies in sub-item (c)), by the Class III special enrollment insurance rate for the business;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **ハ**  労災保険法第三十四条第一項の承認及び労災保険法第三十六条第一項の承認に係る事業にあつては、その使用するすべての労働者に係る賃金総額の見込額について前号の規定の例により算定した一般保険料並びにその保険年度における第十三条の厚生労働省令で定める額の総額の見込額についてイの規定の例により算定した第一種特別加入保険料及び前条第一項の厚生労働省令で定める額の総額の見込額についてロの規定の例により算定した第三種特別加入保険料
    <sup>art-15/par-1/item-2/sub-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-2/sub-3</sup>
    for businesses pertaining to the approval prescribed by Article 34, paragraph (1) of the Industrial Accident Insurance Act and the approval prescribed by Article 36, paragraph (1) of the Industrial Accident Insurance Act, the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the prospective amount of total wages pertaining to all workers employed for the business, and Class I special enrollment insurance premiums calculated pursuant to the rule in the provision of sub-item (a) in respect of the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 13 for the insurance year and Class III special enrollment insurance premiums calculated pursuant to the rule in the provision of sub-item (b) in respect of the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in paragraph (1) of the preceding Article for the insurance year;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  労災保険法第三十五条第一項の承認に係る事業にあつては、その保険年度における第十四条第一項の厚生労働省令で定める額の総額（その額に千円未満の端数があるときは、その端数は、切り捨てる。以下同じ。）の見込額（厚生労働省令で定める場合にあつては、直前の保険年度における同項の厚生労働省令で定める額の総額）に当該事業についての第二種特別加入保険料率を乗じて算定した第二種特別加入保険料
  <sup>art-15/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-3</sup>
  for businesses pertaining to the approval prescribed by Article 35, paragraph (1) of the Industrial Accident Insurance Act, Class II special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1) for the insurance year (if the amount includes a fraction less than one thousand yen, the fraction is rounded down; the same applies hereinafter) (the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in the same paragraph for the immediately preceding insurance year, in the case prescribed as such in Order of the Ministry of Health, Labour and Welfare), by the Class II special enrollment insurance rate for the business.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  有期事業については、その事業主は、前項の規定にかかわらず、次に掲げる労働保険料を、その労働保険料の額その他厚生労働省令で定める事項を記載した申告書に添えて、保険関係が成立した日（当該保険関係が成立した日の翌日以後に労災保険法第三十四条第一項の承認があつた事業に係る第一種特別加入保険料に関しては、当該承認があつた日）から二十日以内に納付しなければならない。
<sup>art-15/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-2</sup>
For businesses with a definite term, notwithstanding the provision of the preceding paragraph, the business operator must pay the following labor insurance premiums, together with a written declaration stating the amount of the labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare, within 20 days from the day on which the insurance relation is established (in the case of Class I special enrollment insurance premiums pertaining to a business for which the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act is obtained on and after the day following the day on which the insurance relation is established, the day on which the approval is obtained).
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  前項第一号の事業にあつては、当該保険関係に係る全期間に使用するすべての労働者に係る賃金総額の見込額に当該事業についての一般保険料率を乗じて算定した一般保険料
  <sup>art-15/par-2/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-2/item-1</sup>
  for businesses prescribed in item (i) of the preceding paragraph, the general insurance premiums calculated by multiplying the prospective amount of total wages pertaining to all workers employed for the business during the whole period pertaining to the insurance relation by the general insurance premium rate for the business;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  前項第二号イの事業にあつては、その使用するすべての労働者に係る賃金総額の見込額について前号の規定の例により算定した一般保険料及び労災保険法第三十四条第一項の承認に係る全期間における第十三条の厚生労働省令で定める額の総額の見込額に当該事業についての第一種特別加入保険料率を乗じて算定した第一種特別加入保険料
  <sup>art-15/par-2/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-2/item-2</sup>
  for businesses prescribed in item (ii), sub-item (a) of the preceding paragraph, the general insurance premiums calculated pursuant to the rule in the provision of the preceding item in respect of the prospective amount of total wages pertaining to all workers employed for the business, and Class I special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 13 for the whole period pertaining to the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act by the Class I special enrollment insurance premium rate for the business; and
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  前項第三号の事業にあつては、当該保険関係に係る全期間における第十四条第一項の厚生労働省令で定める額の総額の見込額に当該事業についての第二種特別加入保険料率を乗じて算定した第二種特別加入保険料
  <sup>art-15/par-2/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-2/item-3</sup>
  for businesses prescribed in item (iii) of the preceding paragraph, Class II special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1) for the whole period pertaining to the insurance relation by the Class II special enrollment insurance rate for the business.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  政府は、事業主が前二項の申告書を提出しないとき、又はその申告書の記載に誤りがあると認めるときは、労働保険料の額を決定し、これを事業主に通知する。
<sup>art-15/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-3</sup>
If the business operator fails to submit the written declaration set forth in the preceding two paragraphs, or the government finds that there are errors in the entries in the written declaration, the government determines the amount of the labor insurance premiums and give notice thereof to the business operator.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第四項**  前項の規定による通知を受けた事業主は、納付した労働保険料の額が同項の規定により政府の決定した労働保険料の額に足りないときはその不足額を、納付した労働保険料がないときは同項の規定により政府の決定した労働保険料を、その通知を受けた日から十五日以内に納付しなければならない。
<sup>art-15/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-4</sup>
A business operator who has received the notice pursuant to the provisions of the preceding paragraph, if the amount of the labor insurance premiums paid is in short of the labor insurance premiums determined by the government, must pay for the shortfall, or if no labor insurance premiums have been paid, must pay the labor insurance premiums determined by the government, within 15 days from the day on which the notice is received.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第十六条（増加概算保険料の納付） — (Payment of Increased Estimated Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-16 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-16</sup>

**第一項**  事業主は、前条第一項又は第二項に規定する賃金総額の見込額、第十三条の厚生労働省令で定める額の総額の見込額、第十四条第一項の厚生労働省令で定める額の総額の見込額又は第十四条の二第一項の厚生労働省令で定める額の総額の見込額が増加した場合において厚生労働省令で定める要件に該当するときは、その日から三十日以内に、増加後の見込額に基づく労働保険料の額と納付した労働保険料の額との差額を、その額その他厚生労働省令で定める事項を記載した申告書に添えて納付しなければならない。
<sup>art-16/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-16/par-1</sup>
If the prospective amount of the total amount of wages prescribed by paragraph (1) or (2) of the preceding Article, the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 13, the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1), or the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 14-2, paragraph (1), increases and the requirements specified by Order of the Ministry of Health, Labour and Welfare are met, the employer must pay the difference between the amount of the labor insurance premiums based on the increased prospective amount and the amount of the labor insurance premiums already paid, with the written declaration stating the amount of the difference and other matters specified by Order of the Ministry of Health, Labour and Welfare, within 30 days from that date.
<sup>machine translation, not official</sup>

### 第十七条（概算保険料の追加徴収） — (Additional Collection of Estimated Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-17 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-17</sup>

**第一項**  政府は、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を行つたときは、労働保険料を追加徴収する。
<sup>art-17/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-17/par-1</sup>
If the government increases 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, it additionally collects the relevant labor insurance premiums.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  政府は、前項の規定により労働保険料を追加徴収する場合には、厚生労働省令で定めるところにより、事業主に対して、期限を指定して、その納付すべき労働保険料の額を通知しなければならない。
<sup>art-17/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-17/par-2</sup>
When the government additionally collects labor insurance premiums pursuant to the provisions of the preceding paragraph, it must notify the business operators of the amount of the labor insurance premiums payable by each business operator by designating the payment due date pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第十八条（概算保険料の延納） — (Delayed Payment of Estimated Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-18 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-18</sup>

**第一項**  政府は、厚生労働省令で定めるところにより、事業主の申請に基づき、その者が第十五条から前条までの規定により納付すべき労働保険料を延納させることができる。
<sup>art-18/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-18/par-1</sup>
Pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, the government, at the request of the employer, may allow delayed payment of the labor insurance premiums payable by the employer pursuant to the provisions of Article 15 through the preceding Article.
<sup>machine translation, not official</sup>

### 第十九条（確定保険料） — (Final Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-19 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19</sup>

**第一項**  事業主は、保険年度ごとに、次に掲げる労働保険料の額その他厚生労働省令で定める事項を記載した申告書を、次の保険年度の六月一日から四十日以内（保険年度の中途に保険関係が消滅したものについては、当該保険関係が消滅した日（保険年度の中途に労災保険法第三十四条第一項の承認が取り消された事業に係る第一種特別加入保険料及び保険年度の中途に労災保険法第三十六条第一項の承認が取り消された事業に係る第三種特別加入保険料に関しては、それぞれ当該承認が取り消された日。第三項において同じ。）から五十日以内）に提出しなければならない。
<sup>art-19/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1</sup>
Business operators must submit each insurance year a written declaration stating the amount of the following labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare within 40 days from June 1 of the following insurance year (in the case of extinction of the insurance relation in the midst of an insurance year, within 50 days from the day on which the insurance relation becomes extinct (in the case of Class I special enrollment insurance premiums pertaining to the businesses for which the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act is revoked in the midst of an insurance year and Class III special enrollment insurance premiums pertaining to the businesses for which the approval set forth in Article 36, paragraph (1) of the Industrial Accident Insurance Act is revoked in the midst of an insurance year, the day on which the approval is revoked, respectively; the same applies in paragraph (3))).
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  第十五条第一項第一号の事業にあつては、その保険年度に使用したすべての労働者（保険年度の中途に保険関係が成立し、又は消滅したものについては、その保険年度において、当該保険関係が成立していた期間に使用したすべての労働者）に係る賃金総額に当該事業についての一般保険料率を乗じて算定した一般保険料
  <sup>art-19/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1/item-1</sup>
  for businesses prescribed in Article 15, paragraph (1), item (i), the general insurance premiums calculated by multiplying the total amount of wages pertaining to all workers employed during the insurance year (in the case of establishment or extinction of the insurance relation in the midst of an insurance year, all workers employed during the period the insurance relation existed during the insurance year), by the general insurance premium rate in respect of the business;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  第十五条第一項第二号の事業にあつては、次に掲げる労働保険料
  <sup>art-19/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1/item-2</sup>
  for businesses prescribed in Article 15, paragraph (1), item (ii), the following labor insurance premiums:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **イ**  第十五条第一項第二号イの事業にあつては、その使用したすべての労働者に係る賃金総額について前号の規定の例により算定した一般保険料及びその保険年度における第十三条の厚生労働省令で定める額の総額に当該事業についての第一種特別加入保険料率を乗じて算定した第一種特別加入保険料
    <sup>art-19/par-1/item-2/sub-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1/item-2/sub-1</sup>
    for businesses prescribed in Article 15, paragraph (1), item (ii), sub-item (a), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the total amount of wages pertaining to all workers employed for the business, and Class I special enrollment insurance premiums calculated by multiplying the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 13 for the insurance year, by the Class I special enrollment insurance premium rate for the business;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **ロ**  第十五条第一項第二号ロの事業にあつては、その使用したすべての労働者に係る賃金総額について前号の規定の例により算定した一般保険料及びその保険年度における第十四条の二第一項の厚生労働省令で定める額の総額に当該事業についての第三種特別加入保険料率を乗じて算定した第三種特別加入保険料
    <sup>art-19/par-1/item-2/sub-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1/item-2/sub-2</sup>
    for businesses prescribed by Article 15, paragraph (1), item (ii), sub-item (b), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the total amount of wages pertaining to all workers employed for the business, and Class III special enrollment insurance premiums calculated by multiplying the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 14-2, paragraph (1) for the insurance year, by the Class III special enrollment insurance premium rate in respect of the business;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **ハ**  第十五条第一項第二号ハの事業にあつては、その使用したすべての労働者に係る賃金総額について前号の規定の例により算定した一般保険料並びにその保険年度における第十三条の厚生労働省令で定める額の総額についてイの規定の例により算定した第一種特別加入保険料及びその保険年度における第十四条の二第一項の厚生労働省令で定める額の総額についてロの規定の例により算定した第三種特別加入保険料
    <sup>art-19/par-1/item-2/sub-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1/item-2/sub-3</sup>
    for businesses prescribed in Article 15, paragraph (1), item (ii), sub-item (c), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the total amount of wages pertaining to all workers employed for the business, and Class I special enrollment insurance premiums calculated pursuant to the rule in sub-item (a) in respect of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 13 for the insurance year and Class III special enrollment insurance premiums calculated pursuant to the rule in sub-item (b) in respect of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 14-2, paragraph (1) for the insurance year;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  第十五条第一項第三号の事業にあつては、その保険年度における第十四条第一項の厚生労働省令で定める額の総額に当該事業についての第二種特別加入保険料率を乗じて算定した第二種特別加入保険料
  <sup>art-19/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1/item-3</sup>
  for businesses prescribed in Article 15, paragraph (1), item (iii), Class II special enrollment insurance premiums calculated by multiplying the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1) for the insurance year, by the Class II special enrollment insurance rate for the business.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  有期事業については、その事業主は、前項の規定にかかわらず、次に掲げる労働保険料の額その他厚生労働省令で定める事項を記載した申告書を、保険関係が消滅した日（当該保険関係が消滅した日前に労災保険法第三十四条第一項の承認が取り消された事業に係る第一種特別加入保険料に関しては、当該承認が取り消された日。次項において同じ。）から五十日以内に提出しなければならない。
<sup>art-19/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-2</sup>
For businesses with a definite term, notwithstanding the provisions of the preceding paragraph, the business operator must submit a written declaration stating the amount of the following labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare within 50 days from the day on which the insurance relation becomes extinct (in the case of Class I special enrollment insurance premiums pertaining to a business for which the approval prescribed in Article 34, paragraph (1) of the Industrial Accident Insurance Act is revoked prior to the day on which the insurance relation becomes extinct, the day on which the approval is revoked; the same applies in the following paragraph):
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  第十五条第一項第一号の事業にあつては、当該保険関係に係る全期間に使用したすべての労働者に係る賃金総額に当該事業についての一般保険料率を乗じて算定した一般保険料
  <sup>art-19/par-2/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-2/item-1</sup>
  for businesses prescribed in Article 15, paragraph (1), item (i), the general insurance premiums calculated by multiplying the total amount of wages pertaining to all workers employed during the whole period pertaining to the insurance relation, by the general insurance premium rate for the business;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  第十五条第一項第二号イの事業にあつては、その使用したすべての労働者に係る賃金総額について前号の規定の例により算定した一般保険料及び労災保険法第三十四条第一項の承認に係る全期間における第十三条の厚生労働省令で定める額の総額に当該事業についての第一種特別加入保険料率を乗じて算定した第一種特別加入保険料
  <sup>art-19/par-2/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-2/item-2</sup>
  for businesses prescribed in Article 15, paragraph (1), item (ii), sub-item (a), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the total amount of wages pertaining to all workers employed for the business, and Class I special enrollment insurance premiums calculated by multiplying the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 13 for the whole period pertaining to the approval prescribed in Article 34, paragraph (1) of the Industrial Accident Insurance Act, by the Class I special enrollment insurance premium rate for the business;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  第十五条第一項第三号の事業にあつては、当該保険関係に係る全期間における第十四条第一項の厚生労働省令で定める額の総額に当該事業についての第二種特別加入保険料率を乗じて算定した第二種特別加入保険料
  <sup>art-19/par-2/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-2/item-3</sup>
  for businesses prescribed in Article 15, paragraph (1), item (iii), Class II special enrollment insurance premiums calculated by multiplying the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1) for the whole period pertaining to the insurance relation, by the Class II special enrollment insurance premium rate for the business.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  事業主は、納付した労働保険料の額が前二項の労働保険料の額に足りないときはその不足額を、納付した労働保険料がないときは前二項の労働保険料を、前二項の申告書に添えて、有期事業以外の事業にあつては次の保険年度の六月一日から四十日以内（保険年度の中途に保険関係が消滅したものについては、当該保険関係が消滅した日から五十日以内）に、有期事業にあつては保険関係が消滅した日から五十日以内に納付しなければならない。
<sup>art-19/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-3</sup>
If the amount of the labor insurance premiums paid is in short of the labor insurance premiums prescribed in the preceding two paragraphs, the business operator must pay the shortfall, or, if no labor insurance premiums have been paid, pay the labor insurance premiums prescribed in the preceding two paragraphs, with the written declaration prescribed in the preceding two paragraphs, within 40 days from June 1 of the following insurance year in the case of businesses other than the businesses with a definite term (in the case of extinction of the insurance relation in the midst of an insurance year, within 50 days from the day the insurance relation becomes extinct), or within 50 days from the day on which the insurance relation becomes extinct in the case of businesses with a definite term.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第四項**  政府は、事業主が第一項又は第二項の申告書を提出しないとき、又はその申告書の記載に誤りがあると認めるときは、労働保険料の額を決定し、これを事業主に通知する。
<sup>art-19/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-4</sup>
If the business operator fails to submit the written declaration set forth in paragraph (1) or (2), or the government finds any error in the entries in the written declaration, the government is to decide the amount of the labor insurance premiums and give notice thereof to the business operator.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第五項**  前項の規定による通知を受けた事業主は、納付した労働保険料の額が同項の規定により政府の決定した労働保険料の額に足りないときはその不足額を、納付した労働保険料がないときは同項の規定により政府の決定した労働保険料を、その通知を受けた日から十五日以内に納付しなければならない。ただし、厚生労働省令で定める要件に該当する場合は、この限りでない。
<sup>art-19/par-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-5</sup>
The business operator that has received the notice pursuant to the provision of the preceding paragraph, if the amount of the labor insurance premiums paid is in short of the labor insurance premiums decided by the government pursuant to the provisions of the same paragraph, must pay the shortfall, or if no labor insurance premiums have been paid, pay the labor insurance premiums decided by the government pursuant to the provisions of the preceding paragraph, within 15 days from the day on which the notice is received; provided, however, that the provisions of this paragraph do not apply if the requirements specified by Order of the Ministry of Health, Labour and Welfare are met.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第六項**  事業主が納付した労働保険料の額が、第一項又は第二項の労働保険料の額（第四項の規定により政府が労働保険料の額を決定した場合には、その決定した額。以下「確定保険料の額」という。）をこえる場合には、政府は、厚生労働省令で定めるところにより、そのこえる額を次の保険年度の労働保険料若しくは未納の労働保険料その他この法律の規定による徴収金に充当し、又は還付する。
<sup>art-19/par-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-6</sup>
If the amount of the labor insurance premiums paid by the business operator exceeds the amount of the labor insurance premiums set forth in paragraph (1) or (2) (if the amount of the labor insurance premiums is decided by the government pursuant to the provision of paragraph (4), the amount decided; hereinafter referred to as the "amount of final insurance premiums"), the government, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, is to appropriate the exceeding amount to the labor insurance premiums for the following insurance year, the labor insurance premiums in arrears, or to any other amount to be collected pursuant to the provisions of this Act, or refund that amount.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第二十条（確定保険料の特例） — (Special Provisions for Final Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-20 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20</sup>

**第一項**  労災保険に係る保険関係が成立している有期事業であつて厚生労働省令で定めるものが次の各号のいずれかに該当する場合には、第十一条第一項の規定にかかわらず、政府は、その事業の一般保険料に係る確定保険料の額をその額（第十二条第一項第一号の事業についての一般保険料に係るものにあつては、当該事業についての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百分の四十の範囲内において厚生労働省令で定める率を乗じて得た額だけ引き上げ又は引き下げて得た額を、その事業についての一般保険料の額とすることができる。
<sup>art-20/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-1</sup>
If a business with a definite term in respect of which the insurance relation pertaining to industrial accident insurance has been established and which is specified by Order of the Ministry of Health, Labour and Welfare falls under any of the following items, notwithstanding the provisions of Article 11, paragraph (1), the government may determine the amount obtained by increasing or decreasing the amount of final insurance premiums pertaining to the general insurance premiums for the business, by the amount obtained by multiplying the amount reducing from the amount of final insurance premiums (in the case the amount pertains to the general insurance premiums for the businesses set forth in Article 12, paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate for the business) the amount of the portion corresponding to the non-industrial injury rate, by the rate specified by Order of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), to be the amount of the general insurance premiums for the business:
<sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "If a business with a definite term in respect of which the insurance relation pertaining to industrial accident insurance has been established and which is specified by Order of the Ministry of Health, Labour or Welfare falls under any of the following items, notwithstanding the provisions of Article 11, paragraph (1), the government may determine the amount obtained by increasing or decreasing the amount of final insurance premiums pertaining to the general insurance premiums for the business, by the amount obtained by multiplying the amount reducing from the amount of final insurance premiums (in the case the amount pertains to the general insurance premiums for the businesses set forth in Article 12, paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate for the business) the amount of the portion corresponding to the non-industrial injury rate, by the rate specified by Order of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), to be the amount of the general insurance premiums for the business:" — https://www.japaneselawtranslation.go.jp/en/laws/view/3815/tb</sup>

  **一**  事業が終了した日から三箇月を経過した日前における労災保険法の規定による業務災害に関する保険給付（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及び特定疾病にかかつた者に係る保険給付を除く。）の額に第十二条第三項の厚生労働省令で定める給付金の額を加えた額と一般保険料に係る確定保険料の額（同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。次号において同じ。）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に第一種調整率を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下であつて、その割合がその日以後において変動せず、又は厚生労働省令で定める範囲を超えて変動しないと認められるとき。
  <sup>art-20/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-1/item-1</sup>
  when the ratio between the payment of insurance proceeds concerning industrial injury provided for in the Industrial Accident Insurance Act prior to the day on which three months have elapsed from the day the business is terminated (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act and the payment of insurance proceeds pertaining to persons afflicted with a specific disease), adding the amount of the benefits specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums (in the case of the businesses set forth in paragraph (1), item (i) of the same Article, the amount of the portion corresponding to the industrial accident insurance rate; the same applies in the following item) after deducting the amount of the portion corresponding to the non-industrial injury rate, adding the amount of final insurance premiums pertaining to Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment non-industrial injury rate, multiplied by the Class I adjustment rate on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, and the ratio does not change on and after that date, or the ratio is found not to fluctuate beyond the scope specified by Order of the Ministry of Health, Labour and Welfare; or
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  前号に該当する場合を除き、事業が終了した日から九箇月を経過した日前における労災保険法の規定による業務災害に関する保険給付（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及び特定疾病にかかつた者に係る保険給付を除く。）の額に第十二条第三項の厚生労働省令で定める給付金の額を加えた額と一般保険料に係る確定保険料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に第二種調整率（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、有期事業に係る業務災害に関する保険給付で当該事業が終了した日から九箇月を経過した日以後におけるもの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率をいう。）を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下であるとき。
  <sup>art-20/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-1/item-2</sup>
  excluding the cases falling under the preceding item, when the ratio between the amount of payment of insurance proceeds concerning employment injury provided for in the Industrial Accident Insurance Act prior to the day on which 9 months have elapsed from the day the business is terminated (excluding the lump sum compensation for surviving family paid in the case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act and the payment of insurance proceeds pertaining to persons afflicted with a specific disease), adding the amount of the benefits specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums after deducting the amount of the portion corresponding to the non-industrial injury rate, adding the amount of final insurance premiums concerning Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment non-industrial injury rate, multiplied by the Class II adjustment rate (meaning the rate specified by Order of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the payment of insurance proceeds made as pension concerning industrial injury, the costs required for the payment of insurance proceeds pertaining to persons afflicted with a specific disease, the costs required for the payment of insurance proceeds concerning industrial injury pertaining to businesses with a definite term paid on and after the day nine months have elapsed from the day the business is terminated, and other circumstances) on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  前項の規定は、第一種特別加入保険料に係る確定保険料の額について準用する。この場合において、同項各号列記以外の部分中「第十一条第一項」とあるのは「第十三条」と、「非業務災害率」とあるのは「特別加入非業務災害率」と読み替えるものとする。
<sup>art-20/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-2</sup>
The provisions of the preceding paragraph apply mutatis mutandis to the amount of final insurance premiums pertaining to Class I special enrollment insurance premiums. In this case, the term "Article 11, paragraph (1)" in the provisions other than that of each item listed in the same paragraph is deemed to be replaced with "Article 13", and the term "non-industrial injury rate" with "special enrollment non-industrial injury rate".
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  政府は、第一項（前項において準用する場合を含む。）の規定により労働保険料の額を引き上げ又は引き下げた場合には、厚生労働省令で定めるところにより、その引き上げ又は引き下げられた労働保険料の額と確定保険料の額との差額を徴収し、未納の労働保険料その他この法律の規定による徴収金に充当し、又は還付するものとする。
<sup>art-20/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-3</sup>
If the government increases or decreases the amount of the labor insurance premiums pursuant to the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph), the government, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, is to collect the difference between the amount of the increased or decreased labor insurance premiums and the amount of final insurance premiums, and appropriate the collected amount to the labor insurance premiums in arrears or to any other amount to be collected pursuant to the provisions of this Act, or refund the amount.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第四項**  第十七条第二項の規定は、前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-20/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-4</sup>
The provisions of Article 17, paragraph (2) apply mutatis mutandis to the cases where the difference is collected pursuant to the provisions of the preceding paragraph.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第二十一条（追徴金） — (Surcharges)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-21 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-21</sup>

**第一項**  政府は、事業主が第十九条第五項の規定による労働保険料又はその不足額を納付しなければならない場合には、その納付すべき額（その額に千円未満の端数があるときは、その端数は、切り捨てる。）に百分の十を乗じて得た額の追徴金を徴収する。ただし、事業主が天災その他やむを得ない理由により、同項の規定による労働保険料又はその不足額を納付しなければならなくなつた場合は、この限りでない。
<sup>art-21/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-21/par-1</sup>
If a business operator must pay the labor insurance premiums or any shortfall thereof pursuant to the provisions of Article 19, paragraph (5), the government is to collect the surcharges in the amount obtained by multiplying the amount payable (if the amount includes a fraction less than one thousand yen, the fraction is rounded down) by ten one-hundredth (10/100); provided, however, that this does not apply to the cases where the business operator must pay the labor insurance premiums or any shortfall thereof pursuant to the provisions of the same paragraph due to a natural disaster or other compelling reasons.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  前項の規定にかかわらず、同項に規定する労働保険料又はその不足額が千円未満であるときは、同項の規定による追徴金を徴収しない。
<sup>art-21/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-21/par-2</sup>
Notwithstanding the provisions of the preceding paragraph, the surcharges prescribed in the same paragraph will not be collected if the labor insurance premiums or any shortfall thereof prescribed in the same paragraph is less than one thousand yen.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  第十七条第二項の規定は、第一項の規定により追徴金を徴収する場合について準用する。
<sup>art-21/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-21/par-3</sup>
The provision of Article 17, paragraph (2) apply mutatis mutandis to the cases where the surcharges are collected pursuant to the provisions of paragraph (1).
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第二十一条の二（口座振替による納付等） — (Payment through Account Transfer)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-21-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-21-2</sup>

**第一項**  政府は、事業主から、預金又は貯金の払出しとその払い出した金銭による印紙保険料以外の労働保険料（以下この条において単に「労働保険料」という。）の納付（厚生労働省令で定めるものに限る。）をその預金口座又は貯金口座のある金融機関に委託して行うことを希望する旨の申出があつた場合には、その納付が確実と認められ、かつ、その申出を承認することが労働保険料の徴収上有利と認められるときに限り、その申出を承認することができる。
<sup>art-21-2/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-21-2/par-1</sup>
If the business operator requests to entrust the payment of the labor insurance premiums other than the stamp insurance premiums made by means of the repayment of deposit and using the repaid money (hereinafter merely referred to as the "labor insurance premiums" in this Article) (limited to those specified by Order of the Ministry of Health, Labour and Welfare), to a financial institution at which the business operator has its deposit account, the government may approve the request only if the payment is deemed certain and the approval of the request is found to be advantageous for the collection of labor insurance premiums.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  前項の承認を受けた事業主に係る労働保険料のうち、この章の規定によりその納付に際し添えることとされている申告書の提出期限とその納期限とが同時に到来するものが厚生労働省令で定める日までに納付された場合には、その納付の日が納期限後であるときにおいても、その納付は、納期限においてされたものとみなして、第二十七条及び第二十八条の規定を適用する。
<sup>art-21-2/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-21-2/par-2</sup>
If the payment due date of the labor insurance premiums pertaining to the employer that has obtained the approval set forth in the preceding paragraph comes concurrently with the submission due date of the written declaration required to be attached to the payment pursuant to the provisions of this Chapter, and the labor insurance premiums are paid on or before the day specified by Order of the Ministry of Health, Labour and Welfare, the provisions of Article 27 and Article 28 apply, even if the payment is made after the payment due date, by deeming that the payment has been made within the payment due date.
<sup>machine translation, not official</sup>

### 第二十二条（印紙保険料の額） — (Amount of Stamp Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-22 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22</sup>

**第一項**  印紙保険料の額は、雇用保険法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。）一人につき、一日当たり、次に掲げる額とする。
<sup>art-22/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-1</sup>
The amount of the stamp insurance premiums per person per diem for the insured person who is a day laborer prescribed in Article 43, paragraph (1) of the Employment Insurance Act (hereinafter referred to as the "insured person who is a day laborer") is as follows.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  賃金の日額が一万千三百円以上の者については、百七十六円
  <sup>art-22/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-1/item-1</sup>
  one hundred seventy six yen for a person whose daily wage amount is 11, 300 yen or more;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  賃金の日額が八千二百円以上一万千三百円未満の者については、百四十六円
  <sup>art-22/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-1/item-2</sup>
  one hundred forty six yen for a person whose daily wage amount is 8,200 yen or more and less than 11,300 yen; and
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  賃金の日額が八千二百円未満の者については、九十六円
  <sup>art-22/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-1/item-3</sup>
  ninety six yen for a person whose daily wage amount is less than 8,200 yen
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  厚生労働大臣は、第十二条第五項の規定により失業等給付費等充当徴収保険率を変更した場合には、前項第一号の印紙保険料の額（その額がこの項又は第四項の規定により変更されたときは、その変更された額。以下「第一級保険料日額」という。）、前項第二号の印紙保険料の額（その額がこの項又は第四項の規定により変更されたときは、その変更された額。以下「第二級保険料日額」という。）及び前項第三号の印紙保険料の額（その額がこの項又は第四項の規定により変更されたときは、その変更された額。以下「第三級保険料日額」という。）を、次項に定めるところにより、変更するものとする。
<sup>art-22/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-2</sup>
The Minister of Health, Labour and Welfare, if they have changed the insurance premium rate for appropriation to costs of benefits for unemployment, etc. pursuant to the provisions of Article 12, paragraph (5), is to change the amount of the stamp insurance premiums set forth in item (i) of the preceding paragraph (in the case the amount has been changed pursuant to the provisions of this paragraph or paragraph (4), the changed amount; hereinafter referred to as the "Level I daily insurance premium amount"), the amount of the stamp insurance premiums set forth in item (ii) of the preceding paragraph (in the case the amount has been changed pursuant to the provisions of this paragraph or paragraph (4), the changed amount; hereinafter referred to as the "Level II daily insurance premium amount") and the amount of the stamp insurance premiums set forth in item (iii) of the preceding paragraph (in the case the amount has been changed pursuant to the provisions of this paragraph or paragraph (4), the changed amount; hereinafter referred to as the "Level III daily insurance premium amount"), pursuant to the provisions of the following paragraph.
<sup>machine translation, not official</sup>

**第三項**  前項の場合において、第一級保険料日額、第二級保険料日額及び第三級保険料日額は、日雇労働被保険者一人につき、これらの保険料日額の変更前と変更後における第三十一条第一項及び第二項の規定による労働保険料の負担額が均衡するように、厚生労働省令で定める基準により算定した額に変更するものとする。
<sup>art-22/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-3</sup>
In the case referred to in the preceding paragraph, the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount, for each insured person who is a day laborer, are to be changed to the amount calculated based on the standards specified by Order of the Ministry of Health, Labour and Welfare, so that the balance between the amount to be borne with respect to the labor insurance premiums pursuant to the provisions of Article 31, paragraphs (1) and (2) before and after the changes are made to the daily insurance premium amounts is maintained.
<sup>machine translation, not official</sup>

**第四項**  厚生労働大臣は、雇用保険法第四十九条第一項の規定により同項に規定する第一級給付金の日額、第二級給付金の日額及び第三級給付金の日額を変更する場合には、第一級保険料日額、第二級保険料日額及び第三級保険料日額を、それぞれ同項の規定による第一級給付金の日額、第二級給付金の日額及び第三級給付金の日額の変更の比率に応じて変更するものとする。
<sup>art-22/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-4</sup>
The Minister of Health, Labour and Welfare, in changing the Level I daily benefit amount, the Level II daily benefit amount and the Level III daily benefit amount prescribed in Article 49, paragraph (1) of the Employment Insurance Act pursuant to the provisions of the same paragraph, is to change the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount in proportion to the ratio of changes to the Level I daily benefit amount, the Level II daily benefit amount and the Level III daily benefit amount prescribed in the same paragraph, respectively.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第五項**  毎月末日において、既に徴収した印紙保険料の総額に相当する額に厚生労働省令で定める率を乗じて得た額と雇用保険法の規定により既に支給した日雇労働被保険者に係る失業等給付の総額の三分の二に相当する額との差額が、当該月の翌月から六箇月間に同法の規定により支給されるべき日雇労働被保険者に係る失業等給付の額の二分の一に相当する額に満たないと認められるに至つた場合において、国会の閉会又は衆議院の解散のために、印紙保険料の額の変更の手続をすることができず、かつ、緊急の必要があるときは、厚生労働大臣は、労働政策審議会の意見を聴いて、第一級保険料日額、第二級保険料日額及び第三級保険料日額を変更することができる。
<sup>art-22/par-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-5</sup>
If, at the end of each month, the difference between the amount obtained by multiplying the amount corresponding to the total amount of the stamp insurance premiums already collected by the rate specified by Order of the Ministry of Health, Labour and Welfare, and the amount corresponding to two-thirds of the total amount of the benefits for unemployment etc. pertaining to the insured person who is a day laborer already paid pursuant to the provisions of the Employment Insurance Act, is found to be less than the amount corresponding to one half of the amount of the benefits for unemployment etc. pertaining to the insured person who is a day laborer to be paid pursuant to the provisions of the same Act during six months from the month following that month, and the procedures for changing the amount of the stamp insurance premiums cannot be taken due to the close of the Diet or the dissolution of the House of Representatives and it is urgently necessary, the Minister of Health, Labour and Welfare, after hearing the opinions of the Labor Policy Council, may change the Level I daily insurance premium amount, the Level II daily insurance premium amount, and the Level III daily insurance premium amount.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第六項**  前項の場合には、厚生労働大臣は、次の国会において、第一級保険料日額、第二級保険料日額及び第三級保険料日額を変更する手続を執らなければならない。この場合において、同項の規定による変更のあつた日から一年以内に、その変更に関して、国会の議決がなかつたときは、同項の規定によつて変更された第一級保険料日額、第二級保険料日額及び第三級保険料日額は、その変更のあつた日から一年を経過した日から、同項の規定による変更前の第一級保険料日額、第二級保険料日額及び第三級保険料日額に変更されたものとみなす。
<sup>art-22/par-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-6</sup>
In the case referred to in the preceding paragraph, the Minister of Health, Labour and Welfare must take procedures for changing the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount at the following Diet. In this case, if no resolution is made at the Diet in respect of the change within one year from the day on which the change pursuant to the provisions of the same paragraph is made, the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount as changed pursuant to the provisions of the same paragraph are deemed to be changed to the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount prior to the change by the same paragraph, effective as of the day on which one year has elapsed from the day the change was made.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第二十三条（印紙保険料の納付） — (Payment of Stamp Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-23 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-23</sup>

**第一項**  事業主（第八条第一項又は第二項の規定により元請負人が事業主とされる場合にあつては、当該事業に係る労働者のうち元請負人が使用する労働者以外の日雇労働被保険者に係る印紙保険料については、当該日雇労働被保険者を使用する下請負人。以下この条から第二十五条まで、第三十一条、第三十二条、第四十二条、第四十三条及び第四十六条において同じ。）は、日雇労働被保険者に賃金を支払う都度その者に係る印紙保険料を納付しなければならない。
<sup>art-23/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-23/par-1</sup>
The employer (in the case the master contractor is deemed as the employer pursuant to the provisions of Article 8, paragraph (1) or (2), the subcontractor employing an insured person who is a day laborer other than the workers employed by the master contractor, among the workers pertaining to the business, in respect of the stamp insurance premiums pertaining to the insured person who is a day laborer; hereinafter the same applies in this Article to Article 25, Article 31, Article 32, Article 42, Article 43, and Article 46) must pay the stamp insurance premiums pertaining to the insured person who is a day laborer each time the employer pays wages to the person.
<sup>machine translation, not official</sup>

**第二項**  前項の規定による印紙保険料の納付は、事業主が、雇用保険法第四十四条の規定により当該日雇労働被保険者に交付された日雇労働被保険者手帳（以下「日雇労働被保険者手帳」という。）に雇用保険印紙をはり、これに消印して行わなければならない。
<sup>art-23/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-23/par-2</sup>
The payment of the stamp insurance premiums pursuant to the provision of the preceding paragraph must be made by the business operator by affixing the employment insurance stamp on the insurance record book for the insured person who is a day laborer (hereinafter referred to as the "insurance record book for insured person who is a day laborer") issued for the insured person who is a day laborer pursuant to the provisions of Article 44 of the Employment Insurance Act and putting a cancellation mark on the stamp.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  事業主は、厚生労働省令で定めるところにより、印紙保険料納付計器（印紙保険料の保全上支障がないことにつき、厚生労働省令で定めるところにより、厚生労働大臣の指定を受けた計器で、厚生労働省令で定める形式の印影を生ずべき印（以下「納付印」という。）を付したものをいう。以下同じ。）を、厚生労働大臣の承認を受けて設置した場合には、前項の規定にかかわらず、当該印紙保険料納付計器により、日雇労働被保険者が所持する日雇労働被保険者手帳に納付すべき印紙保険料の額に相当する金額を表示して納付印を押すことによつて印紙保険料を納付することができる。
<sup>art-23/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-23/par-3</sup>
If the business operator, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, has installed a stamp insurance premium payment register (meaning an instrument designated by the Minister of Health, Labour and Welfare pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare as having no problem in preserving the stamp insurance premiums and equipped with a stamp that produces an imprint in the form specified by Order of the Ministry of Health, Labour and Welfare (hereinafter referred to as the "payment stamp"); the same applies hereinafter) subject to approval of the Minister of Health, Labour and Welfare, notwithstanding the provision of the preceding paragraph, the business operator may pay the stamp insurance premiums by imprinting the payment stamp, with clear indication of the amount corresponding to the amount of the stamp insurance premiums payable, on the insurance record book for an insured person who is a day laborer possessed by the insured person who is a day laborer by using the stamp insurance premiums payment register.
<sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "If the business operator, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, has installed a stamp insurance premium payment register (meaning an instrument designated by the Minister of Health, Labour and Welfare pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare as having no problem in preserving the stamp insurance premiums and equipped with a stamp that produces an imprint in the form specified by Order of the Ministry of Health, Labour and Welfare (hereinafter referred to as the "payment stamp"; the same applies hereinafter) subject to approval of the Minister of Health, Labour and Welfare, notwithstanding the provision of the preceding paragraph, the business operator may pay the stamp insurance premiums by imprinting the payment stamp, with clear indication of the amount corresponding to the amount of the stamp insurance premiums payable, on the insurance record book for an insured person who is a day laborer possessed by the insured person who is a day laborer by using the stamp insurance premiums payment register." — https://www.japaneselawtranslation.go.jp/en/laws/view/3815/tb</sup>

**第四項**  厚生労働大臣は、前項の承認を受けた事業主が、この法律若しくは雇用保険法又はこれらの法律に基づく厚生労働省令の規定に違反した場合には、同項の承認を取り消すことができる。
<sup>art-23/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-23/par-4</sup>
If the business operator that has obtained the approval set forth in the preceding paragraph violates a provision of this Act or the Employment Insurance Act, or any Order of the Ministry of Health, Labour and Welfare based on those laws, the Minister of Health, Labour and Welfare may revoke the approval set forth in the same paragraph.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第五項**  第三項の規定による印紙保険料の納付の方法について必要な事項は、厚生労働省令で定める。
<sup>art-23/par-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-23/par-5</sup>
Necessary matters concerning the method of payment of the stamp insurance premiums pursuant to the provisions of paragraph (3) are specified by Order of the Ministry of Health, Labour and Welfare.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第六項**  事業主は、日雇労働被保険者を使用する場合には、その者の日雇労働被保険者手帳を提出させなければならない。その提出を受けた日雇労働被保険者手帳は、その者から請求があつたときは、これを返還しなければならない。
<sup>art-23/par-6 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-23/par-6</sup>
The business operator in employing an insured person who is a day laborer, must have the person submit their insurance record book. The insurance record book for the insured person who is a day laborer submitted must be returned upon request of that person.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第二十四条（帳簿の調製及び報告） — (Preparation of Accounting Books and Reporting)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-24 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-24</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、厚生労働省令で定めるところにより、印紙保険料の納付に関する帳簿を備えて、毎月におけるその納付状況を記載し、かつ、翌月末日までに当該納付状況を政府に報告しなければならない。
<sup>art-24/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-24/par-1</sup>
The business operator, if the business operator has employed any daily work insured person, must keep accounting books for the payment of the stamp insurance premiums pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, record the payment status of the stamp insurance premiums on a monthly basis, and report the payment status to the government on or before the end of the following month.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第二十五条（印紙保険料の決定及び追徴金） — (Determination of Stamp Insurance Premiums and Supplementary Charges)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-25 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-25</sup>

**第一項**  事業主が印紙保険料の納付を怠つた場合には、政府は、その納付すべき印紙保険料の額を決定し、これを事業主に通知する。
<sup>art-25/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-25/par-1</sup>
If the business operator fails to pay the stamp insurance premiums, the government decides the stamp insurance premiums payable by the business operator and give notice thereof to the business operator.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  事業主が、正当な理由がないと認められるにもかかわらず、印紙保険料の納付を怠つたときは、政府は、厚生労働省令で定めるところにより、前項の規定により決定された印紙保険料の額（その額に千円未満の端数があるときは、その端数は、切り捨てる。）の百分の二十五に相当する額の追徴金を徴収する。ただし、納付を怠つた印紙保険料の額が千円未満であるときは、この限りでない。
<sup>art-25/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-25/par-2</sup>
If the business operator fails to pay the stamp insurance premiums despite the fact that no legitimate grounds are found, the government collects the surcharges pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, in the amount corresponding to twenty five one-hundredth (25/100) of the amount of the stamp insurance premiums decided pursuant to the provisions of the preceding paragraph (if the amount includes a fraction less than one thousand yen, the fraction is rounded down); provided, however, that this does not apply to the cases where the amount of the stamp insurance premiums that the business operator has failed to pay is less than one thousand yen.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  第十七条第二項の規定は、前項の規定により追徴金を徴収する場合について準用する。
<sup>art-25/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-25/par-3</sup>
The provisions of Article 17, paragraph (2) apply mutatis mutandis to the cases where the surcharges are collected pursuant to the provisions of the preceding paragraph.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第二十六条（特例納付保険料の納付等） — Payment, etc. of Special Payment Insurance Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-26 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-26</sup>

**第一項**  雇用保険法第二十二条第五項に規定する者（以下この項において「特例対象者」という。）を雇用していた事業主が、第四条の規定により雇用保険に係る保険関係が成立していたにもかかわらず、第四条の二第一項の規定による届出をしていなかつた場合には、当該事業主（当該事業主の事業を承継する者を含む。以下この条において「対象事業主」という。）は、特例納付保険料として、対象事業主が第十五条第一項の規定による納付する義務を履行していない一般保険料（同法第十四条第二項第二号に規定する厚生労働省令で定める日から当該特例対象者の離職の日までの期間に係るものであつて、その徴収する権利が時効によつて消滅しているものに限る。）の額（雇用保険率に応ずる部分の額に限る。）のうち当該特例対象者に係る額に相当する額として厚生労働省令で定めるところにより算定した額に厚生労働省令で定める額を加算した額を納付することができる。
<sup>art-26/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-26/par-1</sup>
If an employer that employed a person prescribed in Article 22, paragraph (5) of the Employment Insurance Act (hereinafter referred to in this paragraph as the "person subject to the special rule") has failed to submit the notification under Article 4-2, paragraph (1) even though the insurance relation pertaining to employment insurance had been established pursuant to the provisions of Article 4, the employer (including a person who succeeds to the business of the employer; hereinafter referred to in this Article as the "eligible employer") may pay, as the special payment insurance premiums, the amount obtained by adding the amount specified by Order of the Ministry of Health, Labour and Welfare to the amount calculated, as specified by Order of the Ministry of Health, Labour and Welfare, as the amount equivalent to the amount pertaining to the person subject to the special rule out of the amount (limited to the amount of the portion corresponding to the employment insurance rate) of the general insurance premiums for which the eligible employer has not performed the obligation to pay pursuant to the provisions of Article 15, paragraph (1) (limited to those pertaining to the period from the day specified by Order of the Ministry of Health, Labour and Welfare prescribed in Article 14, paragraph (2), item (ii) of the Employment Insurance Act until the day of separation of the person subject to the special rule, for which the right to collect has been extinguished by prescription).
<sup>machine translation, not official</sup>

**第二項**  厚生労働大臣は、対象事業主に対して、特例納付保険料の納付を勧奨しなければならない。ただし、やむを得ない事情のため当該勧奨を行うことができない場合は、この限りでない。
<sup>art-26/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-26/par-2</sup>
The Minister of Health, Labour and Welfare must recommend that the eligible employer pay the special payment insurance premiums; provided, however, that this does not apply if the recommendation cannot be made due to unavoidable circumstances.
<sup>machine translation, not official</sup>

**第三項**  対象事業主は、前項の規定により勧奨を受けた場合においては、特例納付保険料を納付する旨を、厚生労働省令で定めるところにより、厚生労働大臣に対し、書面により申し出ることができる。
<sup>art-26/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-26/par-3</sup>
The eligible employer, if it has received the recommendation pursuant to the provisions of the preceding paragraph, may state in writing to the Minister of Health, Labour and Welfare, as specified by Order of the Ministry of Health, Labour and Welfare, that it will pay the special payment insurance premiums.
<sup>machine translation, not official</sup>

**第四項**  政府は、前項の規定による申出を受けた場合には、特例納付保険料の額を決定し、厚生労働省令で定めるところにより、期限を指定して、これを対象事業主に通知するものとする。
<sup>art-26/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-26/par-4</sup>
The government, if it has received the statement pursuant to the provisions of the preceding paragraph, is to determine the amount of the special payment insurance premiums and notify the eligible employer of it by designating a due date, as specified by Order of the Ministry of Health, Labour and Welfare.
<sup>machine translation, not official</sup>

**第五項**  対象事業主は、第三項の規定による申出を行つた場合には、前項の期限までに、厚生労働省令で定めるところにより、同項に規定する特例納付保険料を納付しなければならない。
<sup>art-26/par-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-26/par-5</sup>
The eligible employer, if it has made the statement pursuant to the provisions of paragraph (3), must pay the special payment insurance premiums prescribed in that paragraph by the due date referred to in the preceding paragraph, as specified by Order of the Ministry of Health, Labour and Welfare.
<sup>machine translation, not official</sup>

### 第二十七条（督促及び滞納処分） — (Demand and Disposition for Delinquency)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-27 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-27</sup>

**第一項**  労働保険料その他この法律の規定による徴収金を納付しない者があるときは、政府は、期限を指定して督促しなければならない。
<sup>art-27/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-27/par-1</sup>
In the event that a person fails to pay labor insurance premiums or any other money to be collected pursuant to the provisions of this Act, the government must demand the payment by designating the payment due date.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  前項の規定によつて督促するときは、政府は、納付義務者に対して督促状を発する。この場合において、督促状により指定すべき期限は、督促状を発する日から起算して十日以上経過した日でなければならない。
<sup>art-27/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-27/par-2</sup>
When the government makes a demand pursuant to the provisions of the preceding paragraph, the government delivers a written demand to the person liable for the payment. In this case, the payment due date to be designated in the written demand must be the day on which 10 days or more have elapsed from the day the written demand is delivered.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  第一項の規定による督促を受けた者が、その指定の期限までに、労働保険料その他この法律の規定による徴収金を納付しないときは、政府は、国税滞納処分の例によつて、これを処分する。
<sup>art-27/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-27/par-3</sup>
In the event that the person who has received the demand pursuant to the provisions of paragraph (1) fails to pay the labor insurance premiums or any other money to be collected pursuant to the provisions of this Act within the designated payment due date, the government imposes a disposition on the person pursuant to the same rules as those for the disposition for national tax delinquency.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第二十八条（延滞金） — (Arrears)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-28 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28</sup>

**第一項**  政府は、前条第一項の規定により労働保険料の納付を督促したときは、労働保険料の額に、納期限の翌日からその完納又は財産差押えの日の前日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から二月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した延滞金を徴収する。ただし、労働保険料の額が千円未満であるときは、延滞金を徴収しない。
<sup>art-28/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-1</sup>
When the government demands the payment of the labor insurance premiums pursuant to the provisions of paragraph (1) of the preceding Article, the government collects the arrears calculated by multiplying the amount of the labor insurance premiums by a rate of 14.6% per annum (7.3% per annum for the period until the day on which two months elapse from the day following the payment due date), in accordance with the number of days in the period from the day following the payment due date to the day preceding the day on which the payment is made in full or on which the properties are attached; provided, however, that the arrears are not collected if the amount of the labor insurance premiums is less than one thousand yen.
<sup>machine translation, not official</sup>

**第二項**  前項の場合において、労働保険料の額の一部につき納付があつたときは、その納付の日以後の期間に係る延滞金の額の計算の基礎となる労働保険料の額は、その納付のあつた労働保険料の額を控除した額とする。
<sup>art-28/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-2</sup>
In the case referred to in the preceding paragraph, if the amount of the labor insurance premiums is partially paid, the amount of the labor insurance premiums to be the basis of calculation of the amount of the arrears pertaining to the period on and after the day on which the partial payment is made, is to be the amount after deducting the amount of the labor insurance premiums paid.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  延滞金の計算において、前二項の労働保険料の額に千円未満の端数があるときは、その端数は、切り捨てる。
<sup>art-28/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-3</sup>
In calculating the arrears, if the amount of the labor insurance premiums set forth in the preceding two paragraphs includes a fraction less than one thousand yen, the fraction is rounded down.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第四項**  前三項の規定によつて計算した延滞金の額に百円未満の端数があるときは、その端数は、切り捨てる。
<sup>art-28/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-4</sup>
If the amount of the arrears calculated pursuant to the provisions of the preceding three paragraphs includes a fraction less than one hundred yen, the fraction is discarded.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第五項**  延滞金は、次の各号のいずれかに該当する場合には、徴収しない。ただし、第四号の場合には、その執行を停止し、又は猶予した期間に対応する部分の金額に限る。
<sup>art-28/par-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-5</sup>
The arrears are not collected in any case falling under any of the following items; provided, however, that in case of item (iv), the provisions of this paragraph only apply to the amount of the portion corresponding to the period during which the disposition is suspended or postponed.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  督促状に指定した期限までに労働保険料その他この法律の規定による徴収金を完納したとき。
  <sup>art-28/par-5/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-5/item-1</sup>
  the labor insurance premiums and any other money collected pursuant to the provisions of this Act are paid in full on or before the payment due date designated in the written demand;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  納付義務者の住所又は居所がわからないため、公示送達の方法によつて督促したとき。
  <sup>art-28/par-5/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-5/item-2</sup>
  the demand is made by the method of service by publication due to the fact that the address or residence of the taxable person is not known;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  延滞金の額が百円未満であるとき。
  <sup>art-28/par-5/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-5/item-3</sup>
  the amount of arrears is less than one hundred yen;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **四**  労働保険料について滞納処分の執行を停止し、又は猶予したとき。
  <sup>art-28/par-5/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-5/item-4</sup>
  the execution of the disposition for delinquency of the labor insurance premiums is suspended or stayed; or
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **五**  労働保険料を納付しないことについてやむを得ない理由があると認められるとき。
  <sup>art-28/par-5/item-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-5/item-5</sup>
  it is found that there is a compelling reason for not paying the labor insurance premiums.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第二十九条（先取特権の順位） — (Order of Statutory Lien)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-29 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-29</sup>

**第一項**  労働保険料その他この法律の規定による徴収金の先取特権の順位は、国税及び地方税に次ぐものとする。
<sup>art-29/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-29/par-1</sup>
The order of statutory lien assigned to the labor insurance premiums and any other money collected pursuant to the provisions of this Act comes after the national tax and local tax.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第三十条（徴収金の徴収手続） — (Collection Procedure for Money to be Collected)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-30 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-30</sup>

**第一項**  労働保険料その他この法律の規定による徴収金は、この法律に別段の定めがある場合を除き、国税徴収の例により徴収する。
<sup>art-30/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-30/par-1</sup>
The collection of labor insurance premiums and any other money to be collected pursuant to the provisions of this Act is to be made by the same rules as those for the collection of national tax, unless otherwise provided for in this Act.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第三十一条（労働保険料の負担） — (Obligation of Labor Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-31 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31</sup>

**第一項**  次の各号に掲げる被保険者は、当該各号に掲げる額を負担するものとする。
<sup>art-31/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-1</sup>
The insured person listed in each of the following items is to bear the amount listed in each item.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  第十二条第一項第一号の事業に係る被保険者　イに掲げる額からロに掲げる額を減じた額の二分の一の額
  <sup>art-31/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-1/item-1</sup>
  the insured person pertaining to the businesses set forth in Article 12, paragraph (1), item (i):one half of the amount obtained by reducing the amount under the following sub-item (b) from the amount under sub-item (a);
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **イ**  当該事業に係る一般保険料の額のうち雇用保険率に応ずる部分の額
    <sup>art-31/par-1/item-1/sub-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-1/item-1/sub-1</sup>
    the amount of the portion corresponding to the employment insurance rate out of the amount of the general insurance premiums pertaining to the business;
    <sup>machine translation, not official</sup>

    **ロ**  イの額に相当する額に二事業率を乗じて得た額
    <sup>art-31/par-1/item-1/sub-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-1/item-1/sub-2</sup>
    the amount obtained by multiplying the amount corresponding to the amount under sub-item (a) by the two-program rate;
    <sup>machine translation, not official</sup>

  **二**  第十二条第一項第三号の事業に係る被保険者　イに掲げる額からロに掲げる額を減じた額の二分の一の額
  <sup>art-31/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-1/item-2</sup>
  the insured person pertaining to the businesses set forth in Article 12, paragraph (1), item (iii): one half of the amount obtained by reducing the amount under the following sub-item (b) from the amount under sub-item (a):
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **イ**  当該事業に係る一般保険料の額
    <sup>art-31/par-1/item-2/sub-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-1/item-2/sub-1</sup>
    the amount of the general insurance premiums pertaining to the business
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **ロ**  イの額に相当する額に二事業率を乗じて得た額
    <sup>art-31/par-1/item-2/sub-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-1/item-2/sub-2</sup>
    the amount obtained by multiplying the amount corresponding to the amount under sub-item (a) by the two-program rate.
    <sup>machine translation, not official</sup>

**第二項**  日雇労働被保険者は、前項の規定によるその者の負担すべき額のほか、印紙保険料の額の二分の一の額（その額に一円未満の端数があるときは、その端数は、切り捨てる。）を負担するものとする。
<sup>art-31/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-2</sup>
The insured person who is a day laborer, in addition to the amount to be borne by the person pursuant to the provisions of the preceding paragraph, bears one half of the amount of the stamp insurance premiums (if such amount includes a fraction less than one yen, the fraction is rounded down).
<sup>machine translation, not official</sup>

**第三項**  事業主は、当該事業に係る労働保険料の額のうち当該労働保険料の額から前二項の規定による被保険者の負担すべき額を控除した額を負担するものとする。
<sup>art-31/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-3</sup>
The employer bears the amount of the labor insurance premiums pertaining to the business after deducting from the amount, the amount to be borne by the insured person pursuant to the provisions of the preceding two paragraphs.
<sup>machine translation, not official</sup>

### 第三十二条（賃金からの控除） — (Deduction from Wages)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-32 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-32</sup>

**第一項**  事業主は、厚生労働省令で定めるところにより、前条第一項又は第二項の規定による被保険者の負担すべき額に相当する額を当該被保険者に支払う賃金から控除することができる。この場合において、事業主は、労働保険料控除に関する計算書を作成し、その控除額を当該被保険者に知らせなければならない。
<sup>art-32/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-32/par-1</sup>
As specified by Order of the Ministry of Health, Labour and Welfare, the employer may deduct the amount corresponding to the amount to be borne by the insured person pursuant to the provisions of paragraph (1) or (2) of the preceding Article, from the wages paid by the employer to the insured person. In this case, the employer must prepare the calculation sheet concerning the deduction of labor insurance premiums and notify the insured person of the amount deducted.
<sup>machine translation, not official</sup>

**第二項**  第八条第一項又は第二項の規定により事業主とされる元請負人は、前条第一項の規定によるその使用する労働者以外の被保険者の負担すべき額に相当する額の賃金からの控除を、当該被保険者を使用する下請負人に委託することができる。
<sup>art-32/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-32/par-2</sup>
The master contractor deemed as the business operator pursuant to the provisions of Article 8, paragraph (1) or (2) may entrust the deduction of the amount corresponding to the amount to be borne by the insured person other than the workers employed by them, made pursuant to the provisions of paragraph (1) of the preceding Article, to the subcontractor who employs the insured person.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  第一項の規定は、前項の規定により下請負人が委託を受けた場合について準用する。
<sup>art-32/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-32/par-3</sup>
The provisions of paragraph (1) apply mutatis mutandis to the cases where the subcontractor is entrusted with the deduction pursuant to the provisions of the preceding paragraph.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Cites
- art-10/par-2: 前項 → 労働保険の保険料の徴収等に関する法律 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-10/par-1
- art-11/par-1: 次条 → 労働保険の保険料の徴収等に関する法律 第十二条 (Article 12), art-12 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12
- art-11/par-2: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-11/par-1
- art-11/par-3: 前項 → 労働保険の保険料の徴収等に関する法律 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-11/par-2
- art-12/par-2: 労災保険法第七条第一項第一号 → 労働者災害補償保険法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/en/industrial-accident-insurance-act/art-7/par-1/item-1 · https://japanlaw.org/l/322AC0000000050/art-7/par-1/item-1
- art-12/par-2: 同項第二号 → 労働者災害補償保険法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-7/par-1/item-2 · https://japanlaw.org/l/322AC0000000050/art-7/par-1/item-2
- art-12/par-2: 同項第三号 → 労働者災害補償保険法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-7/par-1/item-3 · https://japanlaw.org/l/322AC0000000050/art-7/par-1/item-3
- art-12/par-2: 次項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-3
- art-12/par-2: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-13
- art-12/par-3: この項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-3
- art-12/par-3: 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 · https://japanlaw.org/l/322AC0000000050/art-16-6/par-1/item-2
- art-12/par-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-1
- art-12/par-3: 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 · https://japanlaw.org/l/322AC0000000050/art-36/par-1
- art-12/par-3: 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 · https://japanlaw.org/l/322AC0000000050/art-33/par-1/item-6
- art-12/par-3: 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 · https://japanlaw.org/l/322AC0000000050/art-33/par-1/item-7
- art-12/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 · https://japanlaw.org/l/322AC0000000050/art-8/par-3
- art-12/par-3: 労災保険法第二十九条第一項第二号 → 労働者災害補償保険法 第二十九条第一項第二号 (Article 29, paragraph (1), item (ii)), art-29/par-1/item-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-29/par-1/item-2 · https://japanlaw.org/l/322AC0000000050/art-29/par-1/item-2
- art-12/par-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-1/item-1
- art-12/par-3: 前項 → 労働保険の保険料の徴収等に関する法律 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-2
- art-12/par-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-13
- art-12/par-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-2
- art-12/par-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-1/item-1
- art-12/par-3/item-2: 前項 → 労働保険の保険料の徴収等に関する法律 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-2
- art-12/par-3/item-3: 前二号 → 労働保険の保険料の徴収等に関する法律 第十二条第三項第一号 (Article 12, paragraph (3), item (i)), art-12/par-3/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-3/item-1
- art-12/par-3/item-3: 前二号 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-3/item-2
- art-12/par-4/item-1: 同法第六十四条 → 雇用保険法 第六十四条 (Article 64), art-64 — https://japanlaw.org/en/employment-insurance-act/art-64 · https://japanlaw.org/l/349AC0000000116/art-64
- art-12/par-4/item-1: 次項 → 労働保険の保険料の徴収等に関する法律 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-5
- art-12/par-4/item-1/sub-5: 雇用保険法第三十八条第一項 → 雇用保険法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/employment-insurance-act/art-38/par-1 · https://japanlaw.org/l/349AC0000000116/art-38/par-1
- art-12/par-4/item-2: 第八項 → 労働保険の保険料の徴収等に関する法律 第十二条第八項 (Article 12, paragraph (8)), art-12/par-8 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-8
- art-12/par-4/item-3: 同法第六十三条 → 雇用保険法 第六十三条 (Article 63), art-63 — https://japanlaw.org/en/employment-insurance-act/art-63 · https://japanlaw.org/l/349AC0000000116/art-63
- art-12/par-4/item-3: 第一号 → 労働保険の保険料の徴収等に関する法律 第十二条第四項第一号 (Article 12, paragraph (4), item (i)), art-12/par-4/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-4/item-1
- art-12/par-4/item-3: 第十項 → 労働保険の保険料の徴収等に関する法律 第十二条第十項 (Article 12, paragraph (10)), art-12/par-10 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-10
- art-12/par-4/item-3: 第十一項 → 労働保険の保険料の徴収等に関する法律 第十二条第十一項 (Article 12, paragraph (11)), art-12/par-11 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-11
- art-12/par-5: 雇用保険法第六十六条第一項 → 雇用保険法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/employment-insurance-act/art-66/par-1 · https://japanlaw.org/l/349AC0000000116/art-66/par-1
- art-12/par-5: 第二項 → 雇用保険法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/employment-insurance-act/art-66/par-2 · https://japanlaw.org/l/349AC0000000116/art-66/par-2
- art-12/par-5: 第四項 → 雇用保険法 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — https://japanlaw.org/en/employment-insurance-act/art-66/par-4 · https://japanlaw.org/l/349AC0000000116/art-66/par-4
- art-12/par-5: 同条第一項第五号 → 雇用保険法 第六十六条第一項第五号 (Article 66, paragraph (1), item (v)), art-66/par-1/item-5 — https://japanlaw.org/en/employment-insurance-act/art-66/par-1/item-5 · https://japanlaw.org/l/349AC0000000116/art-66/par-1/item-5
- art-12/par-5: 同条第五項 → 雇用保険法 第六十六条第五項 (Article 66, paragraph (5)), art-66/par-5 — https://japanlaw.org/en/employment-insurance-act/art-66/par-5 · https://japanlaw.org/l/349AC0000000116/art-66/par-5
- art-12/par-5: 同法第六十七条 → 雇用保険法 第六十七条 (Article 67), art-67 — https://japanlaw.org/en/employment-insurance-act/art-67 · https://japanlaw.org/l/349AC0000000116/art-67
- art-12/par-5: 同法第六十四条 → 雇用保険法 第六十四条 (Article 64), art-64 — https://japanlaw.org/en/employment-insurance-act/art-64 · https://japanlaw.org/l/349AC0000000116/art-64
- art-12/par-5: この項 → 労働保険の保険料の徴収等に関する法律 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-5
- art-12/par-5: 第七項 → 労働保険の保険料の徴収等に関する法律 第十二条第七項 (Article 12, paragraph (7)), art-12/par-7 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-7
- art-12/par-5: 同法第十条第五項 → 雇用保険法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/en/employment-insurance-act/art-10/par-5 · https://japanlaw.org/l/349AC0000000116/art-10/par-5
- art-12/par-5: 同条第六項 → 雇用保険法 第十条第六項 (Article 10, paragraph (6)), art-10/par-6 — https://japanlaw.org/en/employment-insurance-act/art-10/par-6 · https://japanlaw.org/l/349AC0000000116/art-10/par-6
- art-12/par-5: 前項第一号 → 労働保険の保険料の徴収等に関する法律 第十二条第四項第一号 (Article 12, paragraph (4), item (i)), art-12/par-4/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-4/item-1
- art-12/par-6: 前項 → 労働保険の保険料の徴収等に関する法律 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-5
- art-12/par-6: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-1/item-1
- art-12/par-6: 同項第三号 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-1/item-3
- art-12/par-6: この項 → 労働保険の保険料の徴収等に関する法律 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-6
- art-12/par-6: 第十項 → 労働保険の保険料の徴収等に関する法律 第十二条第十項 (Article 12, paragraph (10)), art-12/par-10 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-10
- art-12/par-6: 第八項第一号 → 労働保険の保険料の徴収等に関する法律 第十二条第八項第一号 (Article 12, paragraph (8), item (i)), art-12/par-8/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-8/item-1
- art-12/par-6: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-1
- art-12/par-7: 第五項 → 労働保険の保険料の徴収等に関する法律 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-5
- art-12/par-7: 雇用保険法第四条第一項 → 雇用保険法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/employment-insurance-act/art-4/par-1 · https://japanlaw.org/l/349AC0000000116/art-4/par-1
- art-12/par-7: 第三十一条 → 労働保険の保険料の徴収等に関する法律 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31
- art-12/par-7: 第三十二条 → 労働保険の保険料の徴収等に関する法律 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-32
- art-12/par-8: 第一号 → 労働保険の保険料の徴収等に関する法律 第十二条第八項第一号 (Article 12, paragraph (8), item (i)), art-12/par-8/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-8/item-1
- art-12/par-8: 第二号 → 労働保険の保険料の徴収等に関する法律 第十二条第八項第二号 (Article 12, paragraph (8), item (ii)), art-12/par-8/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-8/item-2
- art-12/par-8/item-1/sub-1: この号 → 労働保険の保険料の徴収等に関する法律 第十二条第八項第一号 (Article 12, paragraph (8), item (i)), art-12/par-8/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-8/item-1
- art-12/par-8/item-1/sub-1: 同法第六十六条第一項第五号 → 雇用保険法 第六十六条第一項第五号 (Article 66, paragraph (1), item (v)), art-66/par-1/item-5 — https://japanlaw.org/en/employment-insurance-act/art-66/par-1/item-5 · https://japanlaw.org/l/349AC0000000116/art-66/par-1/item-5
- art-12/par-8/item-1/sub-2: 次号 → 労働保険の保険料の徴収等に関する法律 第十二条第八項第二号 (Article 12, paragraph (8), item (ii)), art-12/par-8/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-8/item-2
- art-12/par-8/item-1/sub-2: 雇用保険法第六十六条第一項第五号 → 雇用保険法 第六十六条第一項第五号 (Article 66, paragraph (1), item (v)), art-66/par-1/item-5 — https://japanlaw.org/en/employment-insurance-act/art-66/par-1/item-5 · https://japanlaw.org/l/349AC0000000116/art-66/par-1/item-5
- art-12/par-9: 前項 → 労働保険の保険料の徴収等に関する法律 第十二条第八項 (Article 12, paragraph (8)), art-12/par-8 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-8
- art-12/par-9: 雇用保険法第六十一条の七第一項 → 雇用保険法 第六十一条の七第一項 (Article 61-7, paragraph (1)), art-61-7/par-1 — https://japanlaw.org/en/employment-insurance-act/art-61-7/par-1 · https://japanlaw.org/l/349AC0000000116/art-61-7/par-1
- art-12/par-10: 同法第六十三条 → 雇用保険法 第六十三条 (Article 63), art-63 — https://japanlaw.org/en/employment-insurance-act/art-63 · https://japanlaw.org/l/349AC0000000116/art-63
- art-12/par-10: 第四項第一号 → 労働保険の保険料の徴収等に関する法律 第十二条第四項第一号 (Article 12, paragraph (4), item (i)), art-12/par-4/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-4/item-1
- art-12/par-11: 前項 → 労働保険の保険料の徴収等に関する法律 第十二条第十項 (Article 12, paragraph (10)), art-12/par-10 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-10
- art-12-2/par-1: 前条第三項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-3
- art-12-2/par-1: この条 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-12-2
- art-13/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 · https://japanlaw.org/l/322AC0000000050/art-34/par-1
- art-13/par-1: 同項第三号 → 労働者災害補償保険法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-34/par-1/item-3 · https://japanlaw.org/l/322AC0000000050/art-34/par-1/item-3
- art-13/par-1: 第十二条第二項 → 労働保険の保険料の徴収等に関する法律 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-2
- art-13/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 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-3
- art-14/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 · https://japanlaw.org/l/322AC0000000050/art-35/par-1
- art-14/par-1: 次項 → 労働保険の保険料の徴収等に関する法律 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14/par-2
- art-14/par-1: 同条第一項第六号 → 労働者災害補償保険法 第三十五条第一項第六号 (Article 35, paragraph (1), item (vi)), art-35/par-1/item-6 — https://japanlaw.org/en/industrial-accident-insurance-act/art-35/par-1/item-6 · https://japanlaw.org/l/322AC0000000050/art-35/par-1/item-6
- art-14/par-1: 労災保険法第三十三条第三号 → 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 · https://japanlaw.org/l/322AC0000000050/art-33/par-1/item-3
- art-14/par-1: 同条第五号 → 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 · https://japanlaw.org/l/322AC0000000050/art-33/par-1/item-5
- art-14-2/par-1: 労災保険法第三十六条第一項第二号 → 労働者災害補償保険法 第三十六条第一項第二号 (Article 36, paragraph (1), item (ii)), art-36/par-1/item-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-36/par-1/item-2 · https://japanlaw.org/l/322AC0000000050/art-36/par-1/item-2
- art-14-2/par-1: 労災保険法第三十四条第一項第三号 → 労働者災害補償保険法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-34/par-1/item-3 · https://japanlaw.org/l/322AC0000000050/art-34/par-1/item-3
- art-14-2/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 · https://japanlaw.org/l/322AC0000000050/art-33/par-1/item-6
- art-14-2/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 · https://japanlaw.org/l/322AC0000000050/art-33/par-1/item-7
- art-14-2/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 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14/par-2
- art-15/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 · https://japanlaw.org/l/322AC0000000050/art-34/par-1
- art-15/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 · https://japanlaw.org/l/322AC0000000050/art-36/par-1
- art-15/par-1/item-1: 次号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-2
- art-15/par-1/item-1: 第三号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-3
- art-15/par-1/item-1: 第十二条 → 労働保険の保険料の徴収等に関する法律 第十二条 (Article 12), art-12 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12
- art-15/par-1/item-2: 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 · https://japanlaw.org/l/322AC0000000050/art-34/par-1
- art-15/par-1/item-2: 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 · https://japanlaw.org/l/322AC0000000050/art-36/par-1
- art-15/par-1/item-2/sub-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 · https://japanlaw.org/l/322AC0000000050/art-34/par-1
- art-15/par-1/item-2/sub-1: 前号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-1
- art-15/par-1/item-2/sub-1: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-13
- art-15/par-1/item-2/sub-2: 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 · https://japanlaw.org/l/322AC0000000050/art-36/par-1
- art-15/par-1/item-2/sub-2: 前号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-1
- art-15/par-1/item-2/sub-2: 前条第一項 → 労働保険の保険料の徴収等に関する法律 第十四条の二第一項 (Article 14-2, paragraph (1)), art-14-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14-2/par-1
- art-15/par-1/item-2/sub-3: 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 · https://japanlaw.org/l/322AC0000000050/art-34/par-1
- art-15/par-1/item-2/sub-3: 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 · https://japanlaw.org/l/322AC0000000050/art-36/par-1
- art-15/par-1/item-2/sub-3: 前号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-1
- art-15/par-1/item-2/sub-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-13
- art-15/par-1/item-2/sub-3: 前条第一項 → 労働保険の保険料の徴収等に関する法律 第十四条の二第一項 (Article 14-2, paragraph (1)), art-14-2/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14-2/par-1
- art-15/par-1/item-3: 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 · https://japanlaw.org/l/322AC0000000050/art-35/par-1
- art-15/par-1/item-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14/par-1
- art-15/par-2: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1
- art-15/par-2: 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 · https://japanlaw.org/l/322AC0000000050/art-34/par-1
- art-15/par-2/item-1: 前項第一号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-1
- art-15/par-2/item-2: 前項第二号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-2
- art-15/par-2/item-2: 前号 → 労働保険の保険料の徴収等に関する法律 第十五条第二項第一号 (Article 15, paragraph (2), item (i)), art-15/par-2/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-2/item-1
- art-15/par-2/item-2: 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 · https://japanlaw.org/l/322AC0000000050/art-34/par-1
- art-15/par-2/item-2: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-13
- art-15/par-2/item-3: 前項第三号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-3
- art-15/par-2/item-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14/par-1
- art-15/par-3: 前二項 → 労働保険の保険料の徴収等に関する法律 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1
- art-15/par-3: 前二項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-2
- art-15/par-4: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-3
- art-16/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 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1
- art-16/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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-2
- art-16/par-1: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-13
- art-16/par-1: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14/par-1
- art-16/par-1: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14-2/par-1
- art-17/par-2: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-17/par-1
- art-18/par-1: 第十五条から前条まで → 労働保険の保険料の徴収等に関する法律 第十五条 (Article 15), art-15 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15
- art-18/par-1: 第十五条から前条まで → 労働保険の保険料の徴収等に関する法律 第十六条 (Article 16), art-16 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-16
- art-18/par-1: 第十五条から前条まで → 労働保険の保険料の徴収等に関する法律 第十七条 (Article 17), art-17 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-17
- art-19/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 · https://japanlaw.org/l/322AC0000000050/art-34/par-1
- art-19/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 · https://japanlaw.org/l/322AC0000000050/art-36/par-1
- art-19/par-1: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-3
- art-19/par-1/item-1: 第十五条第一項第一号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-1
- art-19/par-1/item-2: 第十五条第一項第二号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-2
- art-19/par-1/item-2/sub-1: 第十五条第一項第二号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-2
- art-19/par-1/item-2/sub-1: 前号 → 労働保険の保険料の徴収等に関する法律 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1/item-1
- art-19/par-1/item-2/sub-1: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-13
- art-19/par-1/item-2/sub-2: 第十五条第一項第二号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-2
- art-19/par-1/item-2/sub-2: 前号 → 労働保険の保険料の徴収等に関する法律 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1/item-1
- art-19/par-1/item-2/sub-2: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14-2/par-1
- art-19/par-1/item-2/sub-3: 第十五条第一項第二号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-2
- art-19/par-1/item-2/sub-3: 前号 → 労働保険の保険料の徴収等に関する法律 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1/item-1
- art-19/par-1/item-2/sub-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-13
- art-19/par-1/item-2/sub-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14-2/par-1
- art-19/par-1/item-3: 第十五条第一項第三号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-3
- art-19/par-1/item-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14/par-1
- art-19/par-2: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1
- art-19/par-2: 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 · https://japanlaw.org/l/322AC0000000050/art-34/par-1
- art-19/par-2: 次項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-3
- art-19/par-2/item-1: 第十五条第一項第一号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-1
- art-19/par-2/item-2: 第十五条第一項第二号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-2
- art-19/par-2/item-2: 前号 → 労働保険の保険料の徴収等に関する法律 第十九条第二項第一号 (Article 19, paragraph (2), item (i)), art-19/par-2/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-2/item-1
- art-19/par-2/item-2: 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 · https://japanlaw.org/l/322AC0000000050/art-34/par-1
- art-19/par-2/item-2: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-13
- art-19/par-2/item-3: 第十五条第一項第三号 → 労働保険の保険料の徴収等に関する法律 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1/item-3
- art-19/par-2/item-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-14/par-1
- art-19/par-3: 前二項 → 労働保険の保険料の徴収等に関する法律 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1
- art-19/par-3: 前二項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-2
- art-19/par-4: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1
- art-19/par-4: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-2
- art-19/par-5: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-4
- art-19/par-6: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-1
- art-19/par-6: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-2
- art-19/par-6: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-4
- art-20/par-1: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-11/par-1
- art-20/par-1: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-1/item-1
- art-20/par-1/item-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 · https://japanlaw.org/l/322AC0000000050/art-16-6/par-1/item-2
- art-20/par-1/item-1: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-3
- art-20/par-1/item-1: 同条第一項第一号 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-1/item-1
- art-20/par-1/item-1: 次号 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-1/item-2
- art-20/par-1/item-2: 前号 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-1/item-1
- art-20/par-1/item-2: 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 · https://japanlaw.org/l/322AC0000000050/art-16-6/par-1/item-2
- art-20/par-1/item-2: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-3
- art-20/par-2: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-1
- art-20/par-2: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-10#art-11/par-1
- art-20/par-2: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-13
- art-20/par-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-1
- art-20/par-3: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-2
- art-20/par-4: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-17/par-2
- art-20/par-4: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-20/par-3
- art-21/par-1: 第十九条第五項 → 労働保険の保険料の徴収等に関する法律 第十九条第五項 (Article 19, paragraph (5)), art-19/par-5 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-19#art-19/par-5
- art-21/par-2: 前項 → 労働保険の保険料の徴収等に関する法律 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-21/par-1
- art-21/par-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-17/par-2
- art-21/par-3: 第一項 → 労働保険の保険料の徴収等に関する法律 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-21/par-1
- art-21-2/par-1: この条 → 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 (Article 21-2), art-21-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-21-2
- art-21-2/par-2: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-21-2/par-1
- art-21-2/par-2: 第二十七条 → 労働保険の保険料の徴収等に関する法律 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-27
- art-21-2/par-2: 第二十八条 → 労働保険の保険料の徴収等に関する法律 第二十八条 (Article 28), art-28 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28
- art-22/par-1: 雇用保険法第四十三条第一項 → 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 · https://japanlaw.org/l/349AC0000000116/art-43/par-1
- art-22/par-2: 第十二条第五項 → 労働保険の保険料の徴収等に関する法律 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-5
- art-22/par-2: 前項第一号 → 労働保険の保険料の徴収等に関する法律 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-1/item-1
- art-22/par-2: この項 → 労働保険の保険料の徴収等に関する法律 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-2
- art-22/par-2: 第四項 → 労働保険の保険料の徴収等に関する法律 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-4
- art-22/par-2: 前項第二号 → 労働保険の保険料の徴収等に関する法律 第二十二条第一項第二号 (Article 22, paragraph (1), item (ii)), art-22/par-1/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-1/item-2
- art-22/par-2: 前項第三号 → 労働保険の保険料の徴収等に関する法律 第二十二条第一項第三号 (Article 22, paragraph (1), item (iii)), art-22/par-1/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-1/item-3
- art-22/par-2: 次項 → 労働保険の保険料の徴収等に関する法律 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-3
- art-22/par-3: 前項 → 労働保険の保険料の徴収等に関する法律 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-2
- art-22/par-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-1
- art-22/par-3: 第二項 → 労働保険の保険料の徴収等に関する法律 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-2
- art-22/par-4: 雇用保険法第四十九条第一項 → 雇用保険法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/employment-insurance-act/art-49/par-1 · https://japanlaw.org/l/349AC0000000116/art-49/par-1
- art-22/par-6: 前項 → 労働保険の保険料の徴収等に関する法律 第二十二条第五項 (Article 22, paragraph (5)), art-22/par-5 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-22/par-5
- art-23/par-1: 第八条第一項 → 労働保険の保険料の徴収等に関する法律 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-2#art-8/par-1
- art-23/par-1: 第二項 → 労働保険の保険料の徴収等に関する法律 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-2#art-8/par-2
- art-23/par-1: この条 → 労働保険の保険料の徴収等に関する法律 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-23
- art-23/par-1: 第二十五条 → 労働保険の保険料の徴収等に関する法律 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-25
- art-23/par-1: 第三十一条 → 労働保険の保険料の徴収等に関する法律 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31
- art-23/par-1: 第三十二条 → 労働保険の保険料の徴収等に関する法律 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-32
- art-23/par-1: 第四十二条 → 労働保険の保険料の徴収等に関する法律 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-6#art-42
- art-23/par-1: 第四十三条 → 労働保険の保険料の徴収等に関する法律 第四十三条 (Article 43), art-43 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-6#art-43
- art-23/par-1: 第四十六条 → 労働保険の保険料の徴収等に関する法律 第四十六条 (Article 46), art-46 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-46
- art-23/par-2: 前項 → 労働保険の保険料の徴収等に関する法律 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-23/par-1
- art-23/par-2: 雇用保険法第四十四条 → 雇用保険法 第四十四条 (Article 44), art-44 — https://japanlaw.org/en/employment-insurance-act/art-44 · https://japanlaw.org/l/349AC0000000116/art-44
- art-23/par-3: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-23/par-2
- art-23/par-4: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-23/par-3
- art-23/par-5: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-23/par-3
- art-25/par-2: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-25/par-1
- art-25/par-3: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-17/par-2
- art-25/par-3: 前項 → 労働保険の保険料の徴収等に関する法律 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-25/par-2
- art-26/par-1: 雇用保険法第二十二条第五項 → 雇用保険法 第二十二条第五項 (Article 22, paragraph (5)), art-22/par-5 — https://japanlaw.org/en/employment-insurance-act/art-22/par-5 · https://japanlaw.org/l/349AC0000000116/art-22/par-5
- art-26/par-1: この項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-26/par-1
- art-26/par-1: 第四条 → 労働保険の保険料の徴収等に関する法律 第四条 (Article 4), art-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-2#art-4
- art-26/par-1: 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/amendments/20270401_508AC0000000060/text/ch-2#art-4-2/par-1
- art-26/par-1: この条 → 労働保険の保険料の徴収等に関する法律 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-26
- art-26/par-1: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12-2#art-15/par-1
- art-26/par-1: 同法第十四条第二項第二号 → 雇用保険法 第十四条第二項第二号 (Article 14, paragraph (2), item (ii)), art-14/par-2/item-2 — https://japanlaw.org/en/employment-insurance-act/art-14/par-2/item-2 · https://japanlaw.org/l/349AC0000000116/art-14/par-2/item-2
- art-26/par-3: 前項 → 労働保険の保険料の徴収等に関する法律 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-26/par-2
- art-26/par-4: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-26/par-3
- art-26/par-5: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-26/par-3
- art-26/par-5: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-26/par-4
- art-27/par-2: 前項 → 労働保険の保険料の徴収等に関する法律 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-27/par-1
- art-27/par-3: 第一項 → 労働保険の保険料の徴収等に関する法律 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-27/par-1
- art-28/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 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-27/par-1
- art-28/par-2: 前項 → 労働保険の保険料の徴収等に関する法律 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-1
- art-28/par-3: 前二項 → 労働保険の保険料の徴収等に関する法律 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-1
- art-28/par-3: 前二項 → 労働保険の保険料の徴収等に関する法律 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-2
- art-28/par-4: 前三項 → 労働保険の保険料の徴収等に関する法律 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-1
- art-28/par-4: 前三項 → 労働保険の保険料の徴収等に関する法律 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-2
- art-28/par-4: 前三項 → 労働保険の保険料の徴収等に関する法律 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-3
- art-28/par-5: 第四号 → 労働保険の保険料の徴収等に関する法律 第二十八条第五項第四号 (Article 28, paragraph (5), item (iv)), art-28/par-5/item-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-28/par-5/item-4
- art-31/par-1/item-1: 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-1/item-1
- art-31/par-1/item-2: 第十二条第一項第三号 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-12#art-12/par-1/item-3
- art-31/par-2: 前項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-1
- art-31/par-3: 前二項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-1
- art-31/par-3: 前二項 → 労働保険の保険料の徴収等に関する法律 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-2
- art-32/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 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-1
- art-32/par-1: 第二項 → 労働保険の保険料の徴収等に関する法律 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-2
- art-32/par-2: 第八条第一項 → 労働保険の保険料の徴収等に関する法律 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-2#art-8/par-1
- art-32/par-2: 第二項 → 労働保険の保険料の徴収等に関する法律 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-2#art-8/par-2
- art-32/par-2: 前条第一項 → 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/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-31/par-1
- art-32/par-3: 第一項 → 労働保険の保険料の徴収等に関する法律 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-32/par-1
- art-32/par-3: 前項 → 労働保険の保険料の徴収等に関する法律 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-25#art-32/par-2

---

## Sources

- claude-opus-5-5 — Corrections to the Ministry of Justice's English of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance, written 2026-10-19
- 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 — the text as 令和八年法律第六十号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/344AC0000000084/20270401_508AC0000000060), retrieved 2026-10-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on the Collection, etc. of Insurance Premiums of Labor Insurance — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3815/tb), retrieved 2026-10-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on the Collection, etc. of Insurance Premiums of Labor Insurance (労働保険の保険料の徴収等に関する法律), Article 20, paragraph (1) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3815/tb), retrieved 2026-10-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on the Collection, etc. of Insurance Premiums of Labor Insurance (労働保険の保険料の徴収等に関する法律), Article 23, paragraph (3) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3815/tb), retrieved 2026-10-18
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-20261018T200646-001, translated 2026-10-18
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch labor-insurance-premium-collection-act-20261018T200646-001, translated 2026-10-18
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-20261018T200646-002, translated 2026-10-19
- This site's parser, version 201 — 労働保険の保険料の徴収等に関する法律 — structure, counts, cross-references and defined terms, computed 2026-10-18