# 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 — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-5021-14`
- Text in force since: 2025-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/344AC0000000084/suppl-5021-14
- 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.

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## 附　則 令和二年三月三一日法律第一四号
<sup>suppl-5021-14 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-14/art-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-1 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-1</sup>

**第一項**  この法律は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5021-14/art-1/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-1/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-1/par-1</sup>
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一**  第一条中雇用保険法第十九条第一項の改正規定、同法第三十六条の見出しを削る改正規定並びに同法第四十八条及び第五十四条の改正規定並びに同法附則第四条、第五条、第十条及び第十一条の二第一項の改正規定並びに附則第十条、第二十六条及び第二十八条から第三十二条までの規定　公布の日
  <sup>suppl-5021-14/art-1/par-1/item-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-1/par-1/item-1 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-1/par-1/item-1</sup>
  the provisions of Article 1 amending Article 19, paragraph (1) of the Employment Insurance Act, the provisions deleting the heading of Article 36 of that Act, the provisions amending Articles 48 and 54 of that Act, the provisions amending Articles 4, 5 and 10 and Article 11-2, paragraph (1) of the Supplementary Provisions of that Act, and the provisions of Articles 10 and 26 and Articles 28 through 32 of the Supplementary Provisions: the date of promulgation
  <sup>machine translation, not official</sup>

  **二**  略
  <sup>suppl-5021-14/art-1/par-1/item-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-1/par-1/item-2 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-1/par-1/item-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第一条中雇用保険法第三十七条の見出しを削る改正規定及び同条第八項の改正規定、第二条の規定（労働者災害補償保険法第八条の二第一項第二号の改正規定及び同法第四十二条に一項を加える改正規定を除く。）並びに第四条中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及び第三項、第十四条第一項並びに第十四条の二第一項の改正規定並びに附則第六条第一項及び第二項、第七条並びに第十二条の規定、附則第十三条中厚生年金保険法（昭和二十九年法律第百十五号）第五十六条第三号の改正規定並びに附則第十七条、第二十一条、第二十二条及び第二十四条の規定　公布の日から起算して六月を超えない範囲内において政令で定める日
  <sup>suppl-5021-14/art-1/par-1/item-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-1/par-1/item-3 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-1/par-1/item-3</sup>
  the provisions of Article 1 deleting the heading of Article 37 of the Employment Insurance Act and amending paragraph (8) of that Article, the provisions of Article 2 (excluding the provisions amending Article 8-2, paragraph (1), item (ii) of the Industrial Accident Compensation Insurance Act and the provisions adding one paragraph to Article 42 of that Act), the provisions of Article 4 amending Article 12, paragraphs (2) and (3), Article 14, paragraph (1) and Article 14-2, paragraph (1) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance, the provisions of Article 6, paragraphs (1) and (2), Article 7 and Article 12 of the Supplementary Provisions, the provisions of Article 13 of the Supplementary Provisions amending Article 56, item (iii) of the Employees' Pension Insurance Act (Act No. 115 of 1954), and the provisions of Articles 17, 21, 22 and 24 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
  <sup>machine translation, not official</sup>

  **四**  第一条中雇用保険法第六十二条第一項第三号及び第六十六条第三項第一号イの改正規定並びに同条第四項の改正規定（「前項第三号」を「前項第四号」に改める部分を除く。）、第三条の規定、第四条中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及び第九項の改正規定、同項を同条第十項とし、同条第八項の次に一項を加える改正規定並びに同条に一項を加える改正規定並びに同法附則第十一条第二項の改正規定、第五条の規定並びに第六条中特別会計に関する法律第百二条第二項の改正規定及び同法附則第十九条の二の改正規定（「令和元年度」を「令和三年度」に改める部分を除く。）並びに附則第九条第二項及び第十一条第一項の規定　令和三年四月一日
  <sup>suppl-5021-14/art-1/par-1/item-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-1/par-1/item-4 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-1/par-1/item-4</sup>
  the provisions of Article 1 amending Article 62, paragraph (1), item (iii) and Article 66, paragraph (3), item (i), (a) of the Employment Insurance Act and the provisions amending paragraph (4) of that Article (excluding the part replacing "item (iii) of the preceding paragraph" with "item (iv) of the preceding paragraph"), the provisions of Article 3, the provisions of Article 4 amending Article 12, paragraph (1), item (i) and paragraph (9) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance, the provisions renumbering that paragraph as paragraph (10) of that Article and adding one paragraph after paragraph (8) of that Article, the provisions adding one paragraph to that Article, and the provisions amending Article 11, paragraph (2) of the Supplementary Provisions of that Act, the provisions of Article 5, the provisions of Article 6 amending Article 102, paragraph (2) of the Act on Special Accounts and the provisions amending Article 19-2 of the Supplementary Provisions of that Act (excluding the part replacing "fiscal 2019" with "fiscal 2021"), and the provisions of Article 9, paragraph (2) and Article 11, paragraph (1) of the Supplementary Provisions: April 1, 2021
  <sup>machine translation, not official</sup>

### 第八条（労働保険の保険料の徴収等に関する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-14/art-8 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-8 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-8</sup>

**第一項**  第四条の規定による改正後の労働保険の保険料の徴収等に関する法律（以下この条において「改正後徴収法」という。）第十二条第五項の規定は、令和二年度以後の年度において同項に規定する場合に該当することとなった場合における雇用保険率の変更について適用する。この場合において、附則第四条の規定によりなお従前の例によることとされた施行日前に改正前雇用保険法第六十一条の四第一項に規定する休業を開始した者に対して施行日以後に支給される育児休業給付金については、改正後雇用保険法第六十一条の七第一項の規定による育児休業給付金とみなして、改正後徴収法第十二条第五項の規定を適用する。
<sup>suppl-5021-14/art-8/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-8/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-8/par-1</sup>
The provisions of Article 12, paragraph (5) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as Amended by the provisions of Article 4 (referred to as the "Act on the Collection, etc. of Insurance Premiums of Labor Insurance as Amended" in this Article) apply to the change of the employment insurance rate in the case where the situation comes to fall under the case prescribed in that paragraph in any fiscal year on or after fiscal year 2020. In this case, with regard to childcare leave benefits paid on or after the effective date to a person who began, before the effective date, the leave prescribed in Article 61-4, paragraph (1) of the pre-amendment Employment Insurance Act and with regard to whom the provisions then in force continue to govern pursuant to the provisions of Article 4 of the Supplementary Provisions, the provisions of Article 12, paragraph (5) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as Amended apply by deeming them to be childcare leave benefits under the provisions of Article 61-7, paragraph (1) of the amended Employment Insurance Act.
<sup>machine translation, not official</sup>

**第二項**  令和元年度以前の年度に係る改正後徴収法第十二条第五項の規定による雇用保険率の変更については、なお従前の例による。
<sup>suppl-5021-14/art-8/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-8/par-2 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-8/par-2</sup>
With regard to the change of the employment insurance rate pursuant to the provisions of Article 12, paragraph (5) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as Amended for fiscal years up to and including fiscal year 2019, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-14/art-31 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-31 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-31</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条及び次条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5021-14/art-31/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-31/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-31/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article and the following Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十二条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-14/art-32 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-32 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-32</sup>

**第一項**  この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-5021-14/art-32/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-32/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-32/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5021-14/art-1/par-1/item-1: 第二十八条から第三十二条まで → 労働保険の保険料の徴収等に関する法律 附則第三十一条 (Supplementary Provisions, Article 31), suppl-5021-14/art-31 — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-31 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-31
- suppl-5021-14/art-1/par-1/item-1: 第二十八条から第三十二条まで → 労働保険の保険料の徴収等に関する法律 附則第三十二条 (Supplementary Provisions, Article 32), suppl-5021-14/art-32 — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-32 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-32
- suppl-5021-14/art-8/par-1: この条 → 労働保険の保険料の徴収等に関する法律 附則第八条 (Supplementary Provisions, Article 8), suppl-5021-14/art-8 — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-8 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-8
- suppl-5021-14/art-8/par-1: 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/art-12/par-5 · https://japanlaw.org/l/344AC0000000084/art-12/par-5
- suppl-5021-14/art-8/par-2: 改正後徴収法第十二条第五項 → 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/art-12/par-5 · https://japanlaw.org/l/344AC0000000084/art-12/par-5
- suppl-5021-14/art-31/par-1: 附則第一条 → 労働保険の保険料の徴収等に関する法律 附則第一条 (Supplementary Provisions, Article 1), suppl-5021-14/art-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-1 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-1
- suppl-5021-14/art-31/par-1: この条 → 労働保険の保険料の徴収等に関する法律 附則第三十一条 (Supplementary Provisions, Article 31), suppl-5021-14/art-31 — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-31 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-31
- suppl-5021-14/art-31/par-1: 次条 → 労働保険の保険料の徴収等に関する法律 附則第三十二条 (Supplementary Provisions, Article 32), suppl-5021-14/art-32 — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-32 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-32

## Cited by

3 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 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-1/par-1/item-1 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-1/par-1/item-1
- 労働保険の保険料の徴収等に関する法律 附則第八条第一項（労働保険の保険料の徴収等に関する法律の一部改正に伴う経過措置） — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-8/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-8/par-1
- 労働保険の保険料の徴収等に関する法律 附則第三十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5021-14/art-31/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-5021-14/art-31/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 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-20261018T200646-007, 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
