# 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 — 第三十二条 (Article 32) - 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: 第三十二条 (Article 32)（賃金からの控除） — address `art-32` - Text in force since: 2025-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/labor-insurance-premium-collection-act/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/344AC0000000084/art-32 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三十二条（賃金からの控除） — (Deduction from Wages) caption: Ministry of Justice translation — Japanese Law Translation Database System art-32 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-32 · https://japanlaw.org/l/344AC0000000084/art-32 **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。 art-32/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-32/par-1 · https://japanlaw.org/l/344AC0000000084/art-32/par-1 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. machine translation, not official **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。 art-32/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-32/par-2 · https://japanlaw.org/l/344AC0000000084/art-32/par-2 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. Ministry of Justice translation — Japanese Law Translation Database System **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。 art-32/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-32/par-3 · https://japanlaw.org/l/344AC0000000084/art-32/par-3 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. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - 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/art-31/par-1 · https://japanlaw.org/l/344AC0000000084/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/art-31/par-2 · https://japanlaw.org/l/344AC0000000084/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/art-8/par-1 · https://japanlaw.org/l/344AC0000000084/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/art-8/par-2 · https://japanlaw.org/l/344AC0000000084/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/art-31/par-1 · https://japanlaw.org/l/344AC0000000084/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/art-32/par-1 · https://japanlaw.org/l/344AC0000000084/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/art-32/par-2 · https://japanlaw.org/l/344AC0000000084/art-32/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 労働保険の保険料の徴収等に関する法律 第十二条第七項（一般保険料に係る保険料率） — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-7 · https://japanlaw.org/l/344AC0000000084/art-12/par-7 - 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（印紙保険料の納付） — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-23/par-1 · https://japanlaw.org/l/344AC0000000084/art-23/par-1 - 労働保険の保険料の徴収等に関する法律 第三十二条第三項（賃金からの控除） — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-32/par-3 · https://japanlaw.org/l/344AC0000000084/art-32/par-3 - 雇用保険法 第二十二条第五項第二号（所定給付日数） — https://japanlaw.org/en/employment-insurance-act/art-22/par-5/item-2 · https://japanlaw.org/l/349AC0000000116/art-22/par-5/item-2 --- ## 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 in force from 2025-10-01 (https://laws.e-gov.go.jp/law/344AC0000000084/20251001_506AC0000000026), 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 - 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