# 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 — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-3489-36`
- 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-3489-36
- 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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## 附　則 昭和四八年一一月二二日労働省令第三六号
<sup>suppl-3489-36 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3489-36/art-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-1</sup>

**第一項**  この省令は、労働者災害補償保険法の一部を改正する法律（昭和四十八年法律第八十五号）の施行の日（昭和四十八年十二月一日）から施行する。ただし、第十七条の改正規定は、同月三十一日から施行する。
<sup>suppl-3489-36/art-1/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-1/par-1</sup>
This Ministerial Order comes into effect as of the day of enforcement of the Act Partially Amending the Industrial Accident Compensation Insurance Act (Act No. 85 of 1973) (December 1, 1973); provided, however, that the provisions amending Article 17 come into effect as of the 31st of the same month.
<sup>machine translation, not official</sup>

### 第二条（経過措置） — Transitional Measures
<sup>caption: machine translation, not official</sup>
<sup>suppl-3489-36/art-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-2</sup>

**第一項**  改正後の労働保険の保険料の徴収等に関する法律施行規則（以下「新規則」という。）別表第一の規定による労災保険率（以下「新労災保険率」という。）は、この省令の施行の日以後に使用するすべての労働者に係る賃金総額に乗ずべき一般保険料率（次項に規定する事業についての一般保険料率を除く。この項において同じ。）の基礎となる労災保険率として適用し、同日前に使用するすべての労働者に係る賃金総額に乗ずべき一般保険料率の基礎となる労災保険率については、なお従前の例による。
<sup>suppl-3489-36/art-2/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-2/par-1</sup>
The industrial accident insurance rate under the provisions of Appended Table 1 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance after amendment (hereinafter referred to as the "New Rules") (hereinafter referred to as the "new industrial accident insurance rate") is to be applied as the industrial accident insurance rate that is the basis of the general insurance premium rate (excluding the general insurance premium rate for the business prescribed in the following paragraph; the same applies in this paragraph) to be multiplied by the total wages for all workers employed on or after the day this Ministerial Order comes into effect, and, with respect to the industrial accident insurance rate that is the basis of the general insurance premium rate to be multiplied by the total wages for all workers employed before that day, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  この省令の施行の際現に労災保険に係る保険関係が成立している事業であつて事業の期間が予定されるものに係る労災保険率については、新規則別表第一の規定にかかわらず、なお従前の例による。
<sup>suppl-3489-36/art-2/par-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-2/par-2</sup>
With respect to the industrial accident insurance rate for a business for which the insurance relation pertaining to industrial accident insurance has been established at the time this Ministerial Order comes into effect and whose period is scheduled, the provisions then in force continue to govern, notwithstanding Appended Table 1 of the New Rules.
<sup>machine translation, not official</sup>

### 第三条
<sup>suppl-3489-36/art-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-3</sup>

**第一項**  この省令の施行の際現に労災保険に係る保険関係が成立している事業であつて事業の期間が予定される事業以外のものについてのこの省令の施行の日の属する保険年度（以下「改正省令施行年度」という。）の一般保険料に係る確定保険料の額の算定については、次の各号に掲げるところによることができる。
<sup>suppl-3489-36/art-3/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-3/par-1</sup>
With regard to the calculation of the amount of final insurance premiums pertaining to the general insurance premium for the insurance year that includes the day this Ministerial Order comes into effect (hereinafter referred to as the "effective year of the amending Order") for a business for which the insurance relation pertaining to industrial accident insurance has been established at the time this Ministerial Order comes into effect, other than a business whose period is scheduled, the calculation may be made as set out in the following items.
<sup>machine translation, not official</sup>

  **一**  次号に規定する事業以外の事業にあつては、改正省令施行年度に使用したすべての労働者に係る賃金総額の十二分の八に相当する額に当該事業についての改正前の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の規定による労災保険率（以下「旧労災保険率」という。）と千分の十三の率とを加えた率（当該事業が労災保険に係る保険関係のみが成立している事業であるときは、旧労災保険率。以下「旧一般保険料率」という。）を乗じて得た額と、当該賃金総額の十二分の四に相当する額に当該事業についての新労災保険率と千分の十三の率とを加えた率（当該事業が労災保険に係る保険関係のみが成立している事業であるときは、新労災保険率。以下「新一般保険料率」という。）を乗じて得た額とを合算する。
  <sup>suppl-3489-36/art-3/par-1/item-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-3/par-1/item-1</sup>
  For a business other than that prescribed in the following item, add together the amount obtained by multiplying the amount equivalent to eight twelfths of the total wages for all workers employed in the effective year of the amending Order by the rate obtained by adding the industrial accident insurance rate for that business under the provisions of Appended Table 1 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance before amendment (hereinafter referred to as the "former industrial accident insurance rate") and the rate of 13/1,000 (where only the insurance relation pertaining to industrial accident insurance has been established for that business, the former industrial accident insurance rate; hereinafter referred to as the "former general insurance premium rate"), and the amount obtained by multiplying the amount equivalent to four twelfths of that total wages by the rate obtained by adding the new industrial accident insurance rate for that business and the rate of 13/1,000 (where only the insurance relation pertaining to industrial accident insurance has been established for that business, the new industrial accident insurance rate; hereinafter referred to as the "new general insurance premium rate").
  <sup>machine translation, not official</sup>

  **二**  改正省令施行年度の中途に労災保険に係る保険関係が成立し、又は消滅した事業にあつては、当該年度において労災保険に係る保険関係が成立していた期間に使用したすべての労働者に係る賃金総額に当該保険関係が成立していた期間のうちこの省令の施行前の期間の日数を当該保険関係が成立していた期間の日数で除して得た数を乗じて得た額に当該事業についての旧一般保険料率を乗じて得た額と、当該賃金総額に当該保険関係が成立していた期間のうちこの省令の施行後の期間の日数を当該保険関係が成立していた期間の日数で除して得た数を乗じて得た額に当該事業についての新一般保険料率を乗じて得た額とを合算する。
  <sup>suppl-3489-36/art-3/par-1/item-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-3/par-1/item-2</sup>
  For a business for which the insurance relation pertaining to industrial accident insurance was established or became extinct partway through the effective year of the amending Order, add together the amount obtained by multiplying the amount obtained by multiplying the total wages for all workers employed during the period in that year in which the insurance relation pertaining to industrial accident insurance had been established by the number obtained by dividing the number of days of the part of the period for which that insurance relation had been established that falls before the enforcement of this Ministerial Order by the number of days of the period for which that insurance relation had been established, by the former general insurance premium rate for that business, and the amount obtained by multiplying the amount obtained by multiplying that total wages by the number obtained by dividing the number of days of the part of the period for which that insurance relation had been established that falls after the enforcement of this Ministerial Order by the number of days of the period for which that insurance relation had been established, by the new general insurance premium rate for that business.
  <sup>machine translation, not official</sup>

### 第四条
<sup>suppl-3489-36/art-4 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-4</sup>

**第一項**  改正省令施行年度の労働保険料に係る申告書については、労働保険の保険料の徴収等に関する法律施行規則様式第六号に必要な改定をして使用することができる。
<sup>suppl-3489-36/art-4/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-4/par-1</sup>
With regard to the written declaration pertaining to labor insurance premiums for the effective year of the amending Order, Form No. 6 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance may be used after making necessary revisions.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3489-36/art-2/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-3489-36/art-2/par-1: 次項 → 労働保険の保険料の徴収等に関する法律施行規則 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3489-36/art-2/par-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-2/par-2
- suppl-3489-36/art-2/par-1: 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 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3489-36/art-2/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-2/par-1
- suppl-3489-36/art-2/par-2: 新規則別表第一 → 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-3489-36/art-3/par-1/item-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 附則第三条第一項第二号 (Supplementary Provisions, Article 3, paragraph (1), item (ii)), suppl-3489-36/art-3/par-1/item-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-3/par-1/item-2

## Cited by

2 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 附則第二条第一項（経過措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-2/par-1
- 労働保険の保険料の徴収等に関する法律施行規則 附則第三条第一項第一号 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-3489-36/art-3/par-1/item-1

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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-20261106T133737-018, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-enforcement-ordinance-20261106T133737-020, 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-20261106T133737-020, 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