# 労働保険の保険料の徴収等に関する法律施行規則 / Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance — 第六十八条 (Article 68)
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- Law: 労働保険の保険料の徴収等に関する法律施行規則 (Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance), 昭和四十七年労働省令第八号
- English title "Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance": claude-opus-5-5
- Kind: MinisterialOrdinance — 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: 第六十八条 (Article 68)（帳簿の備付け） — address `art-68`
- Text in force since: 2026-05-21
- URL (the page that opens at this provision): https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68
- e-Gov law ID: 347M50002000008 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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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### 第六十八条（帳簿の備付け） — Maintenance of Accounting Books
caption: machine translation, not official
art-68 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68
**第一項** 法第三十六条の規定により労働保険事務組合が備えておかなければならない帳簿は、次のとおりとする。
art-68/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1
The accounting books that a labor insurance administrative affairs association must keep pursuant to the provisions of Article 36 of the Act are as follows:
machine translation, not official
**一** 労働保険事務の処理を委託している事業主ごとに次に掲げる事項を記載した労働保険事務等処理委託事業主名簿
art-68/par-1/item-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-1
A roster of employers that have entrusted the processing of labor insurance administrative affairs, etc., stating the following matters for each employer that has entrusted the processing of labor insurance administrative affairs:
machine translation, not official
**イ** 当該事業主の事業が五人未満委託事業（労働保険事務組合に対する報奨金に関する省令（昭和四十八年労働省令第二十三号）第二条第一項第六号に規定する五人未満委託事業をいう。次号イ及び第三号イにおいて同じ。）、五人以上十五人以下委託事業（同項第七号に規定する五人以上十五人以下委託事業をいう。次号イ及び第三号イにおいて同じ。）又はそれ以外の事業のいずれの事業に該当するかの別
art-68/par-1/item-1/sub-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-1/sub-1
Whether the employer's business falls under an entrusted business with fewer than five workers (meaning an entrusted business with fewer than five workers prescribed in Article 2, paragraph (1), item (vi) of the Ministerial Order on Incentive Payments to Labor Insurance Administrative Affairs Associations (Order of the Ministry of Labour No. 23 of 1973); the same applies in item (ii), (a) and item (iii), (a)), an entrusted business with five to fifteen workers (meaning an entrusted business with five to fifteen workers prescribed in item (vii) of that paragraph; the same applies in item (ii), (a) and item (iii), (a)), or any other business;
machine translation, not official
**ロ** 当該事業主が事業主の団体の構成員である事業主若しくはその連合団体を構成する団体の構成員である事業主又はそれ以外の事業主のいずれの事業主に該当するかの別
art-68/par-1/item-1/sub-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-1/sub-2
Whether the employer is an employer that is a member of an employers' association, an employer that is a member of an organization constituting a federation thereof, or any other employer;
machine translation, not official
**ハ** 当該事業主の事業の労働保険番号、法第十二条第三項の規定の適用の有無、成立している保険関係、事業の名称、事業の行われる場所及び事業の種類
art-68/par-1/item-1/sub-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-1/sub-3
The labor insurance number of the employer's business, whether the provisions of Article 12, paragraph (3) of the Act apply, the insurance relation that has been established, the name of the business, the place where the business is conducted, and the type of business;
machine translation, not official
**ニ** 当該事業主から労働保険事務の処理を委託された、又は解除された年月日
art-68/par-1/item-1/sub-4 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-1/sub-4
The date on which the processing of labor insurance administrative affairs was entrusted by, or the entrustment was terminated by, the employer;
machine translation, not official
**ホ** 当該事業に使用する第一種特別加入者、第二種特別加入者及び第三種特別加入者に関する事項
art-68/par-1/item-1/sub-5 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-1/sub-5
Matters concerning the insured persons of Class I special enrollment, insured persons of Class II special enrollment, and insured persons of Class III special enrollment employed in that business;
machine translation, not official
**ヘ** 雇用保険に係る保険関係が成立している事業にあつては、雇用保険適用事業所番号
art-68/par-1/item-1/sub-6 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-1/sub-6
For a business for which an insurance relation pertaining to employment insurance has been established, the employment insurance applicable establishment number;
machine translation, not official
**二** 労働保険事務の処理の委託をしている事業主ごとに次に掲げる事項を記載した労働保険料等徴収及び納付簿
art-68/par-1/item-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-2
A book of collection and payment of labor insurance premiums, etc., stating the following matters for each employer that has entrusted the processing of labor insurance administrative affairs:
machine translation, not official
**イ** 当該事業主の事業が五人未満委託事業、五人以上十五人以下委託事業又はそれ以外の事業のいずれの事業に該当するかの別
art-68/par-1/item-2/sub-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-2/sub-1
Whether the employer's business falls under an entrusted business with fewer than five workers, an entrusted business with five to fifteen workers, or any other business;
machine translation, not official
**ロ** 当該事業主の事業の労働保険番号、事業の名称、事業の行われる場所、事業の種類及び成立している保険関係
art-68/par-1/item-2/sub-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-2/sub-2
The labor insurance number, name of the business, place where the business is conducted, type of business, and established insurance relation of the employer's business;
machine translation, not official
**ハ** 当該事業主から労働保険事務の処理を委託された年月日
art-68/par-1/item-2/sub-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-2/sub-3
The date on which the processing of labor insurance administrative affairs was entrusted by the employer;
machine translation, not official
**ニ** 当該事業主が納付すべき労働保険料の額、その納期限、労働保険事務組合が当該事業主から領収した額及びそのうち政府へ納付した額並びに当該労働保険料の督促に係る事項
art-68/par-1/item-2/sub-4 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-2/sub-4
The amount of the labor insurance premiums to be paid by the employer, the due date for payment, the amount that the labor insurance administrative affairs association received from the employer and, of that amount, the amount paid to the government, and matters concerning the demand for payment of those labor insurance premiums;
machine translation, not official
**ホ** 当該事業主に還付した労働保険料の額及び還付年月日
art-68/par-1/item-2/sub-5 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-2/sub-5
The amount of labor insurance premiums refunded to the employer and the date of refund;
machine translation, not official
**ヘ** 当該事業に使用する第一種特別加入者、第二種特別加入者及び第三種特別加入者に関する事項
art-68/par-1/item-2/sub-6 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-2/sub-6
Matters concerning the insured persons of Class I special enrollment, insured persons of Class II special enrollment, and insured persons of Class III special enrollment employed in that business;
machine translation, not official
**三** 雇用保険に係る保険関係が成立している事業にあつては、労働保険事務の処理の委託をしている事業主ごとに次に掲げる事項を記載した雇用保険被保険者関係届出事務等処理簿
art-68/par-1/item-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-3
For a business for which an insurance relation pertaining to employment insurance has been established, a register for the processing of notification affairs relating to insured persons of employment insurance, etc., stating the following matters for each employer that has entrusted the processing of labor insurance administrative affairs:
machine translation, not official
**イ** 当該事業主の事業が五人未満委託事業、五人以上十五人以下委託事業又はそれ以外の事業のいずれの事業に該当するかの別
art-68/par-1/item-3/sub-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-3/sub-1
Whether the employer's business falls under an entrusted business with fewer than five workers, an entrusted business with five to fifteen workers, or any other business;
machine translation, not official
**ロ** 当該事業主の事業の雇用保険適用事業所番号、事業の名称及び事業の行われる場所
art-68/par-1/item-3/sub-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-3/sub-2
The employment insurance applicable establishment number, name of the business, and place where the business is conducted of the employer's business;
machine translation, not official
**ハ** 当該事業主から労働保険事務の処理を委託された年月日
art-68/par-1/item-3/sub-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-3/sub-3
The date on which the processing of labor insurance administrative affairs was entrusted by the employer;
machine translation, not official
**ニ** 当該事業主が使用する雇用保険法第四条第一項に規定する被保険者の氏名、当該被保険者に係る雇用保険法施行規則第十条第一項の雇用保険被保険者証の被保険者番号及び当該被保険者の資格の得喪に関する事項
art-68/par-1/item-3/sub-4 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-3/sub-4
The names of the insured persons prescribed in Article 4, paragraph (1) of the Employment Insurance Act that the employer employs, the insured person numbers on the employment insurance insured person certificates under Article 10, paragraph (1) of the Ordinance for Enforcement of the Employment Insurance Act relating to those insured persons, and matters concerning the acquisition and loss of qualification of those insured persons.
machine translation, not official
---
## Cites
- art-68/par-1: 法第三十六条 → 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/ja/labor-insurance-premium-collection-act/art-36 (e-Gov law ID 344AC0000000084)
- art-68/par-1/item-1/sub-1: 次号 → 労働保険の保険料の徴収等に関する法律施行規則 第六十八条第一項第二号 (Article 68, paragraph (1), item (ii)), art-68/par-1/item-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-2
- art-68/par-1/item-1/sub-1: 第三号 → 労働保険の保険料の徴収等に関する法律施行規則 第六十八条第一項第三号 (Article 68, paragraph (1), item (iii)), art-68/par-1/item-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-3
- art-68/par-1/item-1/sub-3: 法第十二条第三項 → 労働保険の保険料の徴収等に関する法律 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-12/par-3 (e-Gov law ID 344AC0000000084)
- art-68/par-1/item-3/sub-4: 雇用保険法第四条第一項 → 雇用保険法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/employment-insurance-act/art-4/par-1 (e-Gov law ID 349AC0000000116)
- art-68/par-1/item-3/sub-4: 雇用保険法施行規則第十条第一項 → 雇用保険法施行規則 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/employment-insurance-act-enforcement-ordinance/art-10/par-1 (e-Gov law ID 350M50002000003)
## Cited by
6 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施行規則 第六十八条第一項第一号イ（帳簿の備付け） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-68/par-1/item-1/sub-1
- 労働保険の保険料の徴収等に関する法律施行規則 第七十二条第一項（書類の保存義務） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-72/par-1
- 労働保険の保険料の徴収等に関する法律施行規則 附則第四項 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-4/par-4
- 労働保険の保険料の徴収等に関する法律施行規則 附則第三項 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3499-5/par-3
- 労働保険の保険料の徴収等に関する法律施行規則 附則第二条第八項（経過措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3589-5/art-2/par-8
- 労働保険の保険料の徴収等に関する法律施行規則 附則第二条第三項（労働保険の保険料の徴収等に関する法律施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4229-107/art-2/par-3
---
## Sources
- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-06
- 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施行規則 — the text in force from 2026-05-21 (https://laws.e-gov.go.jp/law/347M50002000008/20260521_508M60000100088), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-015, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-015, translated 2026-11-07
- This site's parser, version 227 — 労働保険の保険料の徴収等に関する法律施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06