# 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 — 第七章 (Chapter 7)

- 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: 第七章 (Chapter 7) — address `ch-7`
- 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-7
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/labor-insurance-premium-collection-act/ch-7
- 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.

---

## 第七章　罰則 — Chapter VII Penal Provisions
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>ch-7 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7</sup>

### 第四十六条
<sup>art-46 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-46</sup>

**第一項**  事業主が次の各号のいずれかに該当するときは、その違反行為をした者は、六月以下の拘禁刑又は三十万円以下の罰金に処する。労災保険法第三十五条第三項に規定する承認団体（第四十八条において単に「承認団体」という。）が第三号又は第四号に該当する場合におけるその違反行為をした当該承認団体の代表者又は代理人、使用人その他の従業者も、同様とする。
<sup>art-46/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-46/par-1</sup>
If an employer falls under any of the following items, the person who has committed the violation is punished by imprisonment for not more than six months or a fine of not more than 300,000 yen. The same applies to the representative or agent, employee or other staff member of the approved association who has committed the violation in the case where the approved association prescribed in Article 35, paragraph (3) of the Industrial Accident Insurance Act (referred to simply as the "approved association" in Article 48) falls under item (iii) or (iv):
<sup>machine translation, not official</sup>

  **一**  第二十三条第二項の規定に違反して雇用保険印紙を貼らず、又は消印しなかつたとき。
  <sup>art-46/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-46/par-1/item-1</sup>
  having failed to affix employment insurance stamp or put a cancellation mark in violation of the provisions of Article 23, paragraph (2);
  <sup>machine translation, not official</sup>

  **二**  第二十四条の規定に違反して帳簿を備えて置かず、帳簿に記載せず、若しくは虚偽の記載をし、又は報告をせず、若しくは虚偽の報告をしたとき。
  <sup>art-46/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-46/par-1/item-2</sup>
  having failed to keep the accounting books, or failed to make proper entry or made a false entry into the accounting books, or failed to submit reports or made a false report, in violation of the provisions of Article 24;
  <sup>machine translation, not official</sup>

  **三**  第四十二条の規定による命令に違反して報告をせず、若しくは虚偽の報告をし、又は文書を提出せず、若しくは虚偽の記載をした文書を提出したとき。
  <sup>art-46/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-46/par-1/item-3</sup>
  having failed to submit reports or made a false report, or failed to submit documents or submitted the documents with false entries, in violation of an order issued pursuant to the provisions of Article 42; or
  <sup>machine translation, not official</sup>

  **四**  第四十三条第一項の規定による質問に対して答弁をせず、若しくは虚偽の答弁をし、又は同項の規定による検査を拒み、妨げ、若しくは忌避したとき。
  <sup>art-46/par-1/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-46/par-1/item-4</sup>
  having failed to respond or made false answers to the questions made pursuant to the provision of Article 43, paragraph (1), or refused, interfered with or avoided the inspection pursuant to the provisions of that paragraph.
  <sup>machine translation, not official</sup>

### 第四十七条
<sup>art-47 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-47</sup>

**第一項**  労働保険事務組合が次の各号のいずれかに該当するときは、その違反行為をした労働保険事務組合の代表者又は代理人、使用人その他の従業者は、六月以下の拘禁刑又は三十万円以下の罰金に処する。
<sup>art-47/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-47/par-1</sup>
When a labor insurance administrative affairs association falls under any of the following items, the representative, agent, or employee or other worker of the association who has committed the violation is punished by imprisonment for not more than six months or to a fine of not more than 300,000 yen:
<sup>machine translation, not official</sup>

  **一**  第三十六条の規定に違反して帳簿を備えて置かず、又は帳簿に労働保険事務に関する事項を記載せず、若しくは虚偽の記載をしたとき。
  <sup>art-47/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-47/par-1/item-1</sup>
  having failed to keep the accounting books, or failed to make entries concerning the labor insurance administrative affairs or made false entries into the accounting books, in violation of the provision of Article 36;
  <sup>machine translation, not official</sup>

  **二**  第四十二条の規定による命令に違反して報告をせず、若しくは虚偽の報告をし、又は文書を提出せず、若しくは虚偽の記載をした文書を提出したとき。
  <sup>art-47/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-47/par-1/item-2</sup>
  having failed to submit reports or made false reports, or failed to submit documents or submitted the documents with false entries, in violation of an order issued pursuant to the provision of Article 42; or
  <sup>machine translation, not official</sup>

  **三**  第四十三条第一項の規定による質問に対して答弁をせず、若しくは虚偽の答弁をし、又は同項の規定による検査を拒み、妨げ、若しくは忌避したとき。
  <sup>art-47/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-47/par-1/item-3</sup>
  having failed to respond or made false answers to the questions made pursuant to the provisions of Article 43, paragraph (1), or refused, interfered with or avoided the inspection pursuant to the provisions of that paragraph.
  <sup>machine translation, not official</sup>

### 第四十八条
<sup>art-48 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-48</sup>

**第一項**  法人（法人でない労働保険事務組合及び承認団体を含む。以下この項において同じ。）の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して、前二条の違反行為をしたときは、行為者を罰するほか、その法人又は人に対しても、各本条の罰金刑を科する。
<sup>art-48/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-48/par-1</sup>
When the representative of a corporation (including labor insurance administrative affairs associations and approved associations that are not corporations; hereinafter the same applies in this paragraph), or the agent, employee or other staff members of a corporation or individual commits any violation set forth in the preceding two Articles with regard to the business of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in the respective Articles.
<sup>machine translation, not official</sup>

**第二項**  前項の規定により法人でない労働保険事務組合又は承認団体を処罰する場合においては、その代表者が訴訟行為につきその労働保険事務組合又は承認団体を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
<sup>art-48/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-48/par-2</sup>
If a labor insurance administrative affairs association or an approved association that is not a corporation is punished pursuant to the provisions of the preceding paragraph, the representative of the labor insurance administrative affairs association or the approved association represents it in any procedural act and, in addition, the provisions of Acts concerning criminal procedure, in the case where a corporation acts as the accused or the suspect, apply mutatis mutandis to the case.
<sup>machine translation, not official</sup>

---

## Cites
- art-46/par-1: 労災保険法第三十五条第三項 → 労働者災害補償保険法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-35/par-3 · https://japanlaw.org/l/322AC0000000050/art-35/par-3
- art-46/par-1: 第四十八条 → 労働保険の保険料の徴収等に関する法律 第四十八条 (Article 48), art-48 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-48
- art-46/par-1: 第三号 → 労働保険の保険料の徴収等に関する法律 第四十六条第一項第三号 (Article 46, paragraph (1), item (iii)), art-46/par-1/item-3 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-46/par-1/item-3
- art-46/par-1: 第四号 → 労働保険の保険料の徴収等に関する法律 第四十六条第一項第四号 (Article 46, paragraph (1), item (iv)), art-46/par-1/item-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-46/par-1/item-4
- art-46/par-1/item-1: 第二十三条第二項 → 労働保険の保険料の徴収等に関する法律 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-23/par-2
- art-46/par-1/item-2: 第二十四条 → 労働保険の保険料の徴収等に関する法律 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-3/from-art-21#art-24
- art-46/par-1/item-3: 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-46/par-1/item-4: 第四十三条第一項 → 労働保険の保険料の徴収等に関する法律 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-6#art-43/par-1
- art-47/par-1/item-1: 第三十六条 → 労働保険の保険料の徴収等に関する法律 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-4#art-36
- art-47/par-1/item-2: 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-47/par-1/item-3: 第四十三条第一項 → 労働保険の保険料の徴収等に関する法律 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-6#art-43/par-1
- art-48/par-1: この項 → 労働保険の保険料の徴収等に関する法律 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-48/par-1
- art-48/par-1: 前二条 → 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-48/par-1: 前二条 → 労働保険の保険料の徴収等に関する法律 第四十七条 (Article 47), art-47 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-47
- art-48/par-2: 前項 → 労働保険の保険料の徴収等に関する法律 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments/20270401_508AC0000000060/text/ch-7#art-48/par-1

---

## Sources

- 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
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-20261018T200646-002, translated 2026-10-19
- claude-sonnet-5-5 — Machine translation of amended wording, batch labor-insurance-premium-collection-act-amendments-20261018T200646-001, translated 2026-10-19
- claude-sonnet-5-5 — Machine translation of amended wording, batch labor-insurance-premium-collection-act-amendments-20261018T203545-001, 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