# 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 — 第四十六条 (Article 46) - 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: 第四十六条 (Article 46) — address `art-46` - 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-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/344AC0000000084/art-46 - 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. --- ### 第四十六条 art-46 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-46 · https://japanlaw.org/l/344AC0000000084/art-46 **第一項** 事業主が次の各号のいずれかに該当するときは、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一項に規定する団体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。 art-46/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-46/par-1 · https://japanlaw.org/l/344AC0000000084/art-46/par-1 If an employer falls under any of the following items, the employer 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 association who has committed the violation in the case where the association prescribed in Article 35, paragraph (1) of the Industrial Accident Insurance Act falls under item (iii) or (iv): machine translation, not official **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場合 art-46/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-46/par-1/item-1 · https://japanlaw.org/l/344AC0000000084/art-46/par-1/item-1 having failed to affix employment insurance stamp or put a cancellation mark in violation of the provisions of Article 23, paragraph (2); machine translation, not official **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場合 art-46/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-46/par-1/item-2 · https://japanlaw.org/l/344AC0000000084/art-46/par-1/item-2 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; machine translation, not official **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場合 art-46/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-46/par-1/item-3 · https://japanlaw.org/l/344AC0000000084/art-46/par-1/item-3 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 Ministry of Justice translation — Japanese Law Translation Database System **四** 第四十三条第一項の規定による当該職員の質問に対して答弁をせず、若しくは虚偽の答弁をし、又は検査を拒み、妨げ、若しくは忌避した場合 art-46/par-1/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/art-46/par-1/item-4 · https://japanlaw.org/l/344AC0000000084/art-46/par-1/item-4 having failed to respond or made false answers to the questions the official made pursuant to the provision of Article 43, paragraph (1), or refused, interfered with or avoided the inspection. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-46/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-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/art-46/par-1/item-3 · https://japanlaw.org/l/344AC0000000084/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/art-46/par-1/item-4 · https://japanlaw.org/l/344AC0000000084/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/art-23/par-2 · https://japanlaw.org/l/344AC0000000084/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/art-24 · https://japanlaw.org/l/344AC0000000084/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/art-42 · https://japanlaw.org/l/344AC0000000084/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/art-43/par-1 · https://japanlaw.org/l/344AC0000000084/art-43/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 出入国管理及び難民認定法 第十九条の二十六第一項第四号（登録の拒否） — https://japanlaw.org/en/immigration-control-act/art-19-26/par-1/item-4 · https://japanlaw.org/l/326CO0000000319/art-19-26/par-1/item-4 - 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 第四十六条第一項 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-46/par-1 · https://japanlaw.org/l/344AC0000000084/art-46/par-1 - 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 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-48/par-1 · https://japanlaw.org/l/344AC0000000084/art-48/par-1 - 労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律 第六条第一項第二号（許可の欠格事由） — https://japanlaw.org/en/worker-dispatch-act/art-6/par-1/item-2 · https://japanlaw.org/l/360AC0000000088/art-6/par-1/item-2 - 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第十条第一項第四号（認定の欠格事由） — https://japanlaw.org/en/technical-intern-training-act/art-10/par-1/item-4 · https://japanlaw.org/l/428AC0000000089/art-10/par-1/item-4 - 職業安定法 第三十二条第一項第二号（許可の欠格事由） — https://japanlaw.org/en/employment-security-act/art-32/par-1/item-2 · https://japanlaw.org/l/322AC0000000141/art-32/par-1/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