# 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 — 第八条 (Supplementary Provisions, Article 8)

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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: 第八条 (Supplementary Provisions, Article 8)（労災保険率及び請負金額に乗ずる率に関する特例） — address `suppl-3479-8/art-8`
- 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/suppl-3479-8/art-8
- e-Gov law ID: 347M50002000008 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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Only the Japanese as published by the government has legal effect; the text
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They are never merged and never substituted for one another.

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### 第八条（労災保険率及び請負金額に乗ずる率に関する特例） — Special Provisions on the Industrial Accident Insurance Rate and the Rate to Be Multiplied by the Contract Amount
<sup>caption: machine translation, not official</sup>
<sup>suppl-3479-8/art-8 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-8</sup>

**第一項**  令和三年二月一日から同年三月三十一日までの間に労災保険に係る保険関係が成立した事業（水力発電施設、ずい道等新設事業に限る。）についての法第十二条第二項の規定の適用については、別表第一中「１０００分の６２」とあるのは、「１０００分の６４」とし、第十三条の規定の適用については、別表第二の水力発電施設、ずい道等新設事業の項請負金額に乗ずる率の欄中「１９％」とあるのは、「１８％」とする。
<sup>suppl-3479-8/art-8/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-8/par-1</sup>
With regard to the application of Article 12, paragraph (2) of the Act to a business (limited to a new hydroelectric power plant, tunnel, etc. construction business) for which an insurance relation pertaining to industrial accident insurance was established during the period from February 1, 2021 through March 31, 2021, the phrase "62/1000" in Appended Table 1 is deemed to be replaced with "64/1000", and with regard to the application of Article 13, the phrase "19%" in the column of the rate by which the contract amount is multiplied in the row for the new hydroelectric power plant, tunnel, etc. construction business in Appended Table 2 is deemed to be replaced with "18%".
<sup>machine translation, not official</sup>

**第二項**  請負による建設の事業（水力発電施設、ずい道等新設事業であつて、第十三条の規定により賃金総額を算定するものに限る。）であつて、平成三十年四月一日から令和三年二月一日前までの間に労災保険に係る保険関係が成立し、同日において現に法第七条の規定により一の事業とみなされるもの又は同期間に同条の規定により一の事業とみなされていたもののうち同日前までに終了したもの（次項において「一括特定請負建設事業」という。）についての平成三十年度以降の各保険年度の一般保険料に係る確定保険料の額の算定に際し用いる労災保険率（第一種特別加入保険料率の基礎となる場合を含む。次項及び第四項において同じ。）及び請負金額に乗ずべき率については、前項の規定により読み替えた場合における労災保険率に相当する率（次項及び第四項において「修正後労災保険率」という。）及び前項の規定により読み替えた場合における請負金額に乗ずべき率に相当する率（次項及び第四項において「修正後の請負金額に乗ずべき率」という。）とする。
<sup>suppl-3479-8/art-8/par-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-8/par-2</sup>
With regard to the industrial accident insurance rate (including where it forms the basis of the Class I special enrollment insurance premium rate; the same applies in the following paragraph and paragraph (4)) and the rate to be multiplied by the contract amount used in calculating the amount of final insurance premiums pertaining to the general insurance premium for each insurance year from fiscal year 2018 onward, for a construction business by contract (limited to a new hydroelectric power plant, tunnel, etc. construction business for which total wages are calculated pursuant to Article 13) for which the insurance relation pertaining to industrial accident insurance was established during the period from April 1, 2018 to before February 1, 2021, and which, on that day, is actually deemed to be a single business pursuant to Article 7 of the Act, or which was deemed to be a single business pursuant to that Article during that period and ended before that day (referred to as a "grouped specified contracted construction business" in the following paragraph), those rates are to be the rate equivalent to the industrial accident insurance rate in the case where read as replaced pursuant to the preceding paragraph (referred to as the "revised industrial accident insurance rate" in the following paragraph and paragraph (4)) and the rate equivalent to the rate to be multiplied by the contract amount in the case where read as replaced pursuant to the preceding paragraph (referred to as the "revised rate to be multiplied by the contract amount" in the following paragraph and paragraph (4)).
<sup>machine translation, not official</sup>

**第三項**  前項の規定により、一括特定請負建設事業についての平成三十年度又は令和元年度の一般保険料に係る確定保険料の額の算定に際し用いる労災保険率及び請負金額に乗ずべき率について、修正後労災保険率及び修正後の請負金額に乗ずべき率とする場合であつて、当該一括特定請負建設事業が法第十二条第三項の規定の適用を受ける場合（当該一括特定請負建設事業についての同項に規定する基準日の属する保険年度の次の次の保険年度が、令和二年度又は令和三年度の場合に限る。）にあつては、平成三十年度以降の保険年度の一般保険料に係る確定保険料の額の算定に際し用いる労災保険率及び請負金額に乗ずべき率については、前項の規定を適用しないことができる。
<sup>suppl-3479-8/art-8/par-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-8/par-3</sup>
Where, pursuant to the preceding paragraph, the industrial accident insurance rate and the rate to be multiplied by the contract amount used in calculating the amount of final insurance premiums pertaining to the general insurance premium for fiscal year 2018 or fiscal year 2019 for a grouped specified contracted construction business are to be the revised industrial accident insurance rate and the revised rate to be multiplied by the contract amount, and that grouped specified contracted construction business is subject to the application of Article 12, paragraph (3) of the Act (limited to the case where the insurance year that is the second insurance year after the insurance year that includes the reference date prescribed in that paragraph for that grouped specified contracted construction business is fiscal year 2020 or fiscal year 2021), the provisions of the preceding paragraph need not be applied to the industrial accident insurance rate and the rate to be multiplied by the contract amount used in calculating the amount of final insurance premiums pertaining to the general insurance premium for the insurance years from fiscal year 2018 onward.
<sup>machine translation, not official</sup>

**第四項**  請負による建設の事業（水力発電施設、ずい道等新設事業に限る。）であつて、平成三十年四月一日から令和三年二月一日前までの間に労災保険に係る保険関係が成立したもののうち、法第七条の規定により一の事業とみなされるもの以外のものについての一般保険料に係る確定保険料の額の算定に際し用いる労災保険率（第十三条の規定により賃金総額を算定する場合にあつては、労災保険率及び請負金額に乗ずべき率）については、修正後労災保険率（第十三条の規定により賃金総額を算定する場合にあつては、修正後労災保険率及び修正後の請負金額に乗ずべき率。以下この項において同じ。）に基づき算定した場合における一般保険料に係る確定保険料の額（法第二十条第一項の規定の適用を受ける場合には、同項の規定の適用後の一般保険料の額。以下この項において同じ。）が、労災保険率（第十三条の規定により賃金総額を算定する場合にあつては、労災保険率及び請負金額に乗ずべき率）に基づき算定した一般保険料に係る確定保険料の額に比して低いときは、修正後労災保険率とする。
<sup>suppl-3479-8/art-8/par-4 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-8/par-4</sup>
With regard to the industrial accident insurance rate (where total wages are calculated pursuant to Article 13, the industrial accident insurance rate and the rate to be multiplied by the contract amount) used in calculating the amount of final insurance premiums pertaining to the general insurance premium for a construction business by contract (limited to a new hydroelectric power plant, tunnel, etc. construction business) for which the insurance relation pertaining to industrial accident insurance was established during the period from April 1, 2018 to before February 1, 2021, other than one deemed to be a single business pursuant to Article 7 of the Act, where the amount of final insurance premiums pertaining to the general insurance premium in the case calculated on the basis of the revised industrial accident insurance rate (where total wages are calculated pursuant to Article 13, the revised industrial accident insurance rate and the revised rate to be multiplied by the contract amount; the same applies hereinafter in this paragraph) (where Article 20, paragraph (1) of the Act applies, the amount of the general insurance premium after the application of that paragraph; the same applies hereinafter in this paragraph) is lower than the amount of final insurance premiums pertaining to the general insurance premium calculated on the basis of the industrial accident insurance rate (where total wages are calculated pursuant to Article 13, the industrial accident insurance rate and the rate to be multiplied by the contract amount), the revised industrial accident insurance rate is to be used.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3479-8/art-8/par-1: 法第十二条第二項 → 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 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-12/par-2 (e-Gov law ID 344AC0000000084)
- suppl-3479-8/art-8/par-1: 別表第一 → 労働保険の保険料の徴収等に関する法律施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-1
- suppl-3479-8/art-8/par-1: 第十三条 → 労働保険の保険料の徴収等に関する法律施行規則 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-13
- suppl-3479-8/art-8/par-1: 別表第二 → 労働保険の保険料の徴収等に関する法律施行規則 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-2
- suppl-3479-8/art-8/par-2: 第十三条 → 労働保険の保険料の徴収等に関する法律施行規則 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-13
- suppl-3479-8/art-8/par-2: 法第七条 → 労働保険の保険料の徴収等に関する法律 第七条 (Article 7), art-7 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-7 (e-Gov law ID 344AC0000000084)
- suppl-3479-8/art-8/par-2: 次項 → 労働保険の保険料の徴収等に関する法律施行規則 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-3479-8/art-8/par-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-8/par-3
- suppl-3479-8/art-8/par-2: 第四項 → 労働保険の保険料の徴収等に関する法律施行規則 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-3479-8/art-8/par-4 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-8/par-4
- suppl-3479-8/art-8/par-2: 前項 → 労働保険の保険料の徴収等に関する法律施行規則 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3479-8/art-8/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-8/par-1
- suppl-3479-8/art-8/par-3: 前項 → 労働保険の保険料の徴収等に関する法律施行規則 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3479-8/art-8/par-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-8/par-2
- suppl-3479-8/art-8/par-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)
- suppl-3479-8/art-8/par-4: 法第七条 → 労働保険の保険料の徴収等に関する法律 第七条 (Article 7), art-7 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-7 (e-Gov law ID 344AC0000000084)
- suppl-3479-8/art-8/par-4: 第十三条 → 労働保険の保険料の徴収等に関する法律施行規則 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-13
- suppl-3479-8/art-8/par-4: この項 → 労働保険の保険料の徴収等に関する法律施行規則 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-3479-8/art-8/par-4 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-8/par-4
- suppl-3479-8/art-8/par-4: 法第二十条第一項 → 労働保険の保険料の徴収等に関する法律 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-20/par-1 (e-Gov law ID 344AC0000000084)

## 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施行規則 附則第八条第二項（労災保険率及び請負金額に乗ずる率に関する特例） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-8/par-2
- 労働保険の保険料の徴収等に関する法律施行規則 附則第八条第三項（労災保険率及び請負金額に乗ずる率に関する特例） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-8/par-3
- 労働保険の保険料の徴収等に関する法律施行規則 附則第八条第四項（労災保険率及び請負金額に乗ずる率に関する特例） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3479-8/art-8/par-4

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## 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-20261106T133737-019, 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-20261106T133737-019, 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