# 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-4279-45`
- 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-4279-45
- 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 平成二七年三月二六日厚生労働省令第四五号
<sup>suppl-4279-45 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45</sup>

**第一項**  この省令は、平成二十七年四月一日から施行する。
<sup>suppl-4279-45/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2015.
<sup>machine translation, not official</sup>

**第二項**  この省令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施行規則（以下「新規則」という。）第十六条第一項及び別表第一に規定する労災保険率は、平成二十七年四月一日以後に使用する全ての労働者に係る賃金総額に乗ずべき一般保険料率（次項に規定する特定有期事業についての一般保険料率を除く。以下この項において同じ。）の基礎となる労災保険率及び同日以後の期間に係る労働保険の保険料の徴収等に関する法律施行規則（以下「規則」という。）第二十一条第一項に規定する額の総額に乗ずべき第一種特別加入保険料率（次項に規定する特定有期事業についての第一種特別加入保険料率を除く。以下この項において同じ。）の基礎となる労災保険率について適用し、同日前に使用する全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及び同日前の期間に係る規則第二十一条第一項に規定する額の総額に乗ずべき第一種特別加入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-4279-45/par-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-2</sup>
The industrial accident insurance rate prescribed in Article 16, paragraph (1) and Appended Table 1 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance after amendment by this Ministerial Order (hereinafter referred to as the "New Rules") applies to the industrial accident insurance rate that is the basis of the general insurance premium rate (excluding the general insurance premium rate for the specified business with a definite term prescribed in the following paragraph; the same applies hereinafter in this paragraph) to be multiplied by the total wages for all workers employed on or after April 1, 2015, and to the industrial accident insurance rate that is the basis of the Class I special enrollment insurance premium rate (excluding the Class I special enrollment insurance premium rate for the specified business with a definite term prescribed in the following paragraph; the same applies hereinafter in this paragraph) to be multiplied by the total amount of the amounts prescribed in Article 21, paragraph (1) of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (hereinafter referred to as the "Rules") for the period on or after that day, 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 and the industrial accident insurance rate that is the basis of the Class I special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in Article 21, paragraph (1) of the Rules for the period before that day, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  平成二十七年四月一日前に労働者災害補償保険（以下「労災保険」という。）に係る保険関係が成立している事業であって事業の期間が予定されているもの（以下「特定有期事業」という。）に係る労災保険率（第一種特別加入保険料率の基礎となる場合を含む。）については、新規則第十六条第一項及び別表第一の規定にかかわらず、なお従前の例による。
<sup>suppl-4279-45/par-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-3</sup>
With respect to the industrial accident insurance rate (including where it serves as the basis of the Class I special enrollment insurance premium rate) for a business for which the insurance relation pertaining to industrial accident compensation insurance (hereinafter referred to as "industrial accident insurance") has been established before April 1, 2015 and whose period is scheduled (hereinafter referred to as a "specified business with a definite term"), the provisions then in force continue to govern, notwithstanding Article 16, paragraph (1) and Appended Table 1 of the New Rules.
<sup>machine translation, not official</sup>

**第四項**  特定有期事業についての規則第十三条第一項に規定する請負金額に乗ずべき率は、新規則別表第二の規定にかかわらず、なお従前の例による。
<sup>suppl-4279-45/par-4 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-4</sup>
With respect to the rate to be multiplied by the contract amount prescribed in Article 13, paragraph (1) of the Rules for a specified business with a definite term, the provisions then in force continue to govern, notwithstanding Appended Table 2 of the New Rules.
<sup>machine translation, not official</sup>

**第五項**  請負による建設の事業（規則第十二条に定める賃金総額を正確に算定することが困難なものに限る。）（次項において「特定請負建設事業」という。）であって、平成二十七年四月一日前に労災保険に係る保険関係が成立し、平成二十七年四月一日において現に労働保険の保険料の徴収等に関する法律（以下「徴収法」という。）第七条の規定により一の事業とみなされているものについての平成二十六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賃金総額の算定については、なお従前の例による。
<sup>suppl-4279-45/par-5 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-5</sup>
With respect to the calculation of the total wages used in calculating the amount of final insurance premiums pertaining to the general insurance premium for fiscal year 2014 for a construction business by contract (limited to those for which it is difficult to accurately calculate the total wages prescribed in Article 12 of the Rules) (referred to as a "specified contracted construction business" in the following paragraph) for which the insurance relation pertaining to industrial accident insurance was established before April 1, 2015 and that is, as of April 1, 2015, deemed to be a single business under Article 7 of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (hereinafter referred to as the "Labor Insurance Premium Collection Act"), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  特定請負建設事業であって、徴収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で、平成二十七年四月一日前に労災保険に係る保険関係が成立した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賃金総額の算定については、なお従前の例による。
<sup>suppl-4279-45/par-6 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-6</sup>
With respect to the calculation of the total wages used in calculating the amount of final insurance premiums pertaining to the general insurance premium for a specified contracted construction business, other than one deemed to be a single business under Article 7 of the Labor Insurance Premium Collection Act, for which the insurance relation pertaining to industrial accident insurance was established before April 1, 2015, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  新規則別表第五の規定による第二種特別加入保険料率は、平成二十七年四月一日以後の期間に係る規則第二十二条に規定する額の総額に乗ずべき第二種特別加入保険料率として適用し、同日前の期間に係る同条に規定する額の総額に乗ずべき第二種特別加入保険料率については、なお従前の例による。
<sup>suppl-4279-45/par-7 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-7</sup>
The Class II special enrollment insurance premium rate under the provisions of Appended Table 5 of the New Rules is to be applied as the Class II special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in Article 22 of the Rules for the period on or after April 1, 2015, and, with respect to the Class II special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in that Article for the period before that day, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  新規則第二十三条の三の規定による第三種特別加入保険料率は、平成二十七年四月一日以後の期間に係る規則第二十三条の二に規定する額の総額に乗ずべき第三種特別加入保険料率として適用し、同日前の期間に係る同条に規定する額の総額に乗ずべき第三種特別加入保険料率については、なお従前の例による。
<sup>suppl-4279-45/par-8 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-8</sup>
The Class III special enrollment insurance premium rate under the provisions of Article 23-3 of the New Rules is to be applied as the Class III special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in Article 23-2 of the Rules for the period on or after April 1, 2015, and, with respect to the Class III special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in that Article for the period before that day, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第九項**  特定有期事業に関する徴収法第七条第三号の事業の規模については、新規則第六条第一項の規定にかかわらず、なお従前の例による。
<sup>suppl-4279-45/par-9 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-9</sup>
With respect to the scale of the business referred to in Article 7, item (iii) of the Labor Insurance Premium Collection Act for a specified business with a definite term, the provisions then in force continue to govern, notwithstanding Article 6, paragraph (1) of the New Rules.
<sup>machine translation, not official</sup>

**第十項**  新規則第三十五条第一項の規定は、平成二十七年四月一日以後に労災保険に係る保険関係が成立した事業であって事業の期間が予定されるものについて適用し、特定有期事業については、なお従前の例による。
<sup>suppl-4279-45/par-10 · https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-10</sup>
The provisions of Article 35, paragraph (1) of the New Rules apply to a business for which the insurance relation pertaining to industrial accident insurance is established on or after April 1, 2015 and whose period is scheduled, and, with respect to a specified business with a definite term, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4279-45/par-2: 第十六条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-16/par-1
- suppl-4279-45/par-2: 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-4279-45/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 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-4279-45/par-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-3
- suppl-4279-45/par-2: 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 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4279-45/par-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-2
- suppl-4279-45/par-2: 第二十一条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-21/par-1
- suppl-4279-45/par-3: 新規則第十六条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-16/par-1
- suppl-4279-45/par-3: 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-4279-45/par-4: 規則第十三条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-13/par-1
- suppl-4279-45/par-4: 新規則別表第二 → 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-4279-45/par-5: 規則第十二条 → 労働保険の保険料の徴収等に関する法律施行規則 第十二条 (Article 12), art-12 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-12
- suppl-4279-45/par-5: 次項 → 労働保険の保険料の徴収等に関する法律施行規則 附則第六項 (Supplementary Provisions, paragraph (6)), suppl-4279-45/par-6 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-6
- suppl-4279-45/par-5: 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-4279-45/par-6: 徴収法第七条 → 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-4279-45/par-7: 新規則別表第五 → 労働保険の保険料の徴収等に関する法律施行規則 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/appdx-5
- suppl-4279-45/par-7: 規則第二十二条 → 労働保険の保険料の徴収等に関する法律施行規則 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-22
- suppl-4279-45/par-8: 新規則第二十三条の三 → 労働保険の保険料の徴収等に関する法律施行規則 第二十三条の三 (Article 23-3), art-23-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-23-3
- suppl-4279-45/par-8: 規則第二十三条の二 → 労働保険の保険料の徴収等に関する法律施行規則 第二十三条の二 (Article 23-2), art-23-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-23-2
- suppl-4279-45/par-9: 徴収法第七条第三号 → 労働保険の保険料の徴収等に関する法律 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-7/par-1/item-3 (e-Gov law ID 344AC0000000084)
- suppl-4279-45/par-9: 新規則第六条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-6/par-1
- suppl-4279-45/par-10: 新規則第三十五条第一項 → 労働保険の保険料の徴収等に関する法律施行規則 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/art-35/par-1

## 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 附則第二項（経過措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-2
- 労働保険の保険料の徴収等に関する法律施行規則 附則第五項 — https://japanlaw.org/ja/labor-insurance-premium-collection-act-enforcement-ordinance/suppl-4279-45/par-5

---

## 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-20261106T133737-030, 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-20261106T133737-030, 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
