# 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 — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（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） — address `suppl-5061-26/art-24` - 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-5061-26/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-24 - 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. --- ### 第二十四条（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 caption: machine translation, not official suppl-5061-26/art-24 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5061-26/art-24 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-24 **第一項** 令和五年度において第三条の規定（附則第一条第一号に掲げる改正規定に限る。）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附則第十条（同法附則第十条の二の規定により読み替えて適用する場合を含む。）により読み替えて適用される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に規定する場合に該当することとなった場合における第三条の規定（附則第一条第一号に掲げる改正規定を除く。）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「新徴収法」という。）第十二条第四項第一号に規定する失業等給付費等充当徴収保険率の変更については、なお従前の例による。 suppl-5061-26/art-24/par-1 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5061-26/art-24/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-24/par-1 With regard to the change of the insurance premium rate for appropriation to costs of benefits for unemployment, etc. prescribed in Article 12, paragraph (4), item (i) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended by the provisions of Article 3 (excluding the amending provisions set forth in Article 1, item (i) of the Supplementary Provisions) (hereinafter referred to as the "New Collection Act") in the case where, in fiscal year 2023, the situation comes to fall under the case prescribed in Article 12, paragraph (5) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as applied with terms replaced pursuant to Article 10 of the Supplementary Provisions of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended by the provisions of Article 3 (limited to the amending provisions set forth in Article 1, item (i) of the Supplementary Provisions) (including the case where it is applied with terms replaced pursuant to the provisions of Article 10-2 of the Supplementary Provisions of that Act), the provisions then in force continue to govern. machine translation, not official **第二項** 新徴収法第十二条第四項の規定は、令和七年四月一日以後の期間に係る労働保険料（労働保険の保険料の徴収等に関する法律第十条第二項に規定する労働保険料をいう。以下この項において同じ。）について適用し、同日前の期間に係る労働保険料については、なお従前の例による。 suppl-5061-26/art-24/par-2 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5061-26/art-24/par-2 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-24/par-2 The provisions of Article 12, paragraph (4) of the New Collection Act apply to labor insurance premiums (meaning the labor insurance premiums prescribed in Article 10, paragraph (2) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance; the same applies hereinafter in this paragraph) for periods on or after April 1, 2025, and the provisions then in force continue to govern labor insurance premiums for periods before that day. machine translation, not official **第三項** 新徴収法第十二条第八項及び第九項の規定は、令和五年度以後の年度において同条第八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同条第四項第二号に規定する育児休業給付費充当徴収保険率の変更について適用する。 suppl-5061-26/art-24/par-3 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5061-26/art-24/par-3 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-24/par-3 The provisions of Article 12, paragraphs (8) and (9) of the New Collection Act apply to the change of the insurance premium rate for appropriation to childcare leave-related benefit costs prescribed in paragraph (4), item (ii) of that Article in the case where the situation comes to fall under the case prescribed in paragraph (8) of that Article in any fiscal year on or after fiscal year 2023. machine translation, not official **第四項** 令和五年度についての子ども・子育て支援法等の一部を改正する法律（令和六年法律第四十七号）附則第二十八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（次項において「子ども・子育て支援法等一部改正法による改正後の徴収法」という。）第十二条第八項の規定の適用については、同項第一号イ中「育児休業給付費充当徴収保険料額に」とあるのは「雇用保険法等の一部を改正する法律（令和六年法律第二十六号）第三条の規定（同法附則第一条第一号に掲げる改正規定を除く。）による改正前の第十二条第六項に規定する一般保険料徴収額に同項に規定する育児休業給付率を乗じて得た額（以下この号において「育児休業給付費充当徴収保険料額相当額」という。）に」と、「育児休業給付費充当徴収保険料額の」とあるのは「育児休業給付費充当徴収保険料額相当額の」と、「子ども・子育て支援特別会計の育児休業等給付勘定」とあるのは「労働保険特別会計の雇用勘定」と、同号ロ中「育児休業給付費充当徴収保険料額」とあるのは「育児休業給付費充当徴収保険料額相当額」とする。 suppl-5061-26/art-24/par-4 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5061-26/art-24/par-4 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-24/par-4 With regard to the application, for fiscal year 2023, of the provisions of Article 12, paragraph (8) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended by the provisions of Article 28 of the Supplementary Provisions of the Act Partially Amending the Act on Support for Children and Child-rearing, etc. (Act No. 47 of 2024) (referred to as the "Collection Act as Amended by the Child and Child-rearing Support Act, etc. Partial Amendment Act" in the following paragraph), the phrase "the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in item (i), (a) of that paragraph is deemed to be replaced with "the amount obtained by multiplying the amount of collected general insurance premiums prescribed in Article 12, paragraph (6) before the amendment by the provisions of Article 3 of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 26 of 2024) (excluding the amending provisions set forth in Article 1, item (i) of the Supplementary Provisions of that Act) by the childcare leave-related benefit rate prescribed in that paragraph (hereinafter referred to as the "amount equivalent to the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in this item)", the phrase "of the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" is deemed to be replaced with "of the amount equivalent to the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs", the phrase "childcare leave and other benefits account of the children and child-rearing support special account" is deemed to be replaced with "employment account under the labor insurance special account", and the phrase "amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in (b) of that item is deemed to be replaced with "amount equivalent to the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs". machine translation, not official **第五項** 令和六年度についての子ども・子育て支援法等一部改正法による改正後の徴収法第十二条第八項の規定の適用については、同項第一号イ中「育児休業給付費充当徴収保険料額に」とあるのは「雇用保険法等の一部を改正する法律（令和六年法律第二十六号）第三条の規定（同法附則第一条第一号に掲げる改正規定を除く。）による改正前の第十二条第六項に規定する一般保険料徴収額に同項に規定する育児休業給付率を乗じて得た額（以下この号において「育児休業給付費充当徴収保険料額相当額」という。）に」と、「子ども・子育て支援特別会計の育児休業等給付勘定」とあるのは「労働保険特別会計の雇用勘定」と、同号ロ中「育児休業給付費充当徴収保険料額に」とあるのは「育児休業給付費充当徴収保険料額相当額に」とする。 suppl-5061-26/art-24/par-5 · https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5061-26/art-24/par-5 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-24/par-5 With regard to the application, for fiscal year 2024, of the provisions of Article 12, paragraph (8) of the Collection Act as Amended by the Child and Child-rearing Support Act, etc. Partial Amendment Act, the phrase "the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in item (i), (a) of that paragraph is deemed to be replaced with "the amount obtained by multiplying the amount of collected general insurance premiums prescribed in Article 12, paragraph (6) before the amendment by the provisions of Article 3 of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 26 of 2024) (excluding the amending provisions set forth in Article 1, item (i) of the Supplementary Provisions of that Act) by the childcare leave-related benefit rate prescribed in that paragraph (hereinafter referred to as the "amount equivalent to the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in this item)", the phrase "childcare leave and other benefits account of the children and child-rearing support special account" is deemed to be replaced with "employment account under the labor insurance special account", and the phrase "the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs" in (b) of that item is deemed to be replaced with "the amount equivalent to the amount of collected insurance premiums for appropriation to childcare leave-related benefit costs". machine translation, not official --- ## Cites - suppl-5061-26/art-24/par-1: 附則第一条第一号 → 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 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5061-26/art-1/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5061-26/art-1/par-1/item-1 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-1/par-1/item-1 - suppl-5061-26/art-24/par-1: 労働保険の保険料の徴収等に関する法律附則第十条 → 労働保険の保険料の徴収等に関する法律 附則第十条 (Supplementary Provisions, Article 10), suppl-3441-84/art-10 — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-3441-84/art-10 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-10 - suppl-5061-26/art-24/par-1: 同法附則第十条の二 → 労働保険の保険料の徴収等に関する法律 附則第十条の二 (Supplementary Provisions, Article 10-2), suppl-3441-84/art-10-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-3441-84/art-10-2 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-10-2 - suppl-5061-26/art-24/par-1: 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 → 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-5061-26/art-24/par-1: 第十二条第四項第一号 → 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/art-12/par-4/item-1 · https://japanlaw.org/l/344AC0000000084/art-12/par-4/item-1 - suppl-5061-26/art-24/par-2: 新徴収法第十二条第四項 → 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 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-4 · https://japanlaw.org/l/344AC0000000084/art-12/par-4 - suppl-5061-26/art-24/par-2: 労働保険の保険料の徴収等に関する法律第十条第二項 → 労働保険の保険料の徴収等に関する法律 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-10/par-2 · https://japanlaw.org/l/344AC0000000084/art-10/par-2 - suppl-5061-26/art-24/par-2: この項 → 労働保険の保険料の徴収等に関する法律 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-5061-26/art-24/par-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5061-26/art-24/par-2 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-24/par-2 - suppl-5061-26/art-24/par-3: 新徴収法第十二条第八項 → 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/art-12/par-8 · https://japanlaw.org/l/344AC0000000084/art-12/par-8 - suppl-5061-26/art-24/par-3: 第九項 → 労働保険の保険料の徴収等に関する法律 第十二条第九項 (Article 12, paragraph (9)), art-12/par-9 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-9 · https://japanlaw.org/l/344AC0000000084/art-12/par-9 - suppl-5061-26/art-24/par-3: 同条第四項第二号 → 労働保険の保険料の徴収等に関する法律 第十二条第四項第二号 (Article 12, paragraph (4), item (ii)), art-12/par-4/item-2 — https://japanlaw.org/en/labor-insurance-premium-collection-act/art-12/par-4/item-2 · https://japanlaw.org/l/344AC0000000084/art-12/par-4/item-2 - suppl-5061-26/art-24/par-4: 次項 → 労働保険の保険料の徴収等に関する法律 附則第二十四条第五項 (Supplementary Provisions, Article 24, paragraph (5)), suppl-5061-26/art-24/par-5 — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5061-26/art-24/par-5 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-24/par-5 - suppl-5061-26/art-24/par-4: 雇用保険法等の一部を改正する法律（令和六年法律第二十六号）第三条 → e-Gov law 506AC0000000026, 第三条 (Article 3), art-3 — not held in this collection - suppl-5061-26/art-24/par-4: 同法附則第一条第一号 → 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 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5061-26/art-1/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5061-26/art-1/par-1/item-1 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-1/par-1/item-1 - suppl-5061-26/art-24/par-5: 徴収法第十二条第八項 → 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/art-12/par-8 · https://japanlaw.org/l/344AC0000000084/art-12/par-8 - suppl-5061-26/art-24/par-5: 同項第一号 → 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/art-12/par-8/item-1 · https://japanlaw.org/l/344AC0000000084/art-12/par-8/item-1 - suppl-5061-26/art-24/par-5: 雇用保険法等の一部を改正する法律（令和六年法律第二十六号）第三条 → e-Gov law 506AC0000000026, 第三条 (Article 3), art-3 — not held in this collection - suppl-5061-26/art-24/par-5: 同法附則第一条第一号 → 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 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5061-26/art-1/par-1/item-1 — https://japanlaw.org/en/labor-insurance-premium-collection-act/suppl-5061-26/art-1/par-1/item-1 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-1/par-1/item-1 ## 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-5061-26/art-1/par-1/item-1 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-1/par-1/item-1 - 労働保険の保険料の徴収等に関する法律 附則第二十四条第二項（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-5061-26/art-24/par-2 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-24/par-2 - 労働保険の保険料の徴収等に関する法律 附則第二十四条第四項（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-5061-26/art-24/par-4 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-24/par-4 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-20261018T200646-008, 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