# 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 — 第二十三条 (Article 23) - 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: 第二十三条 (Article 23)（印紙保険料の納付） — address `art-23` - Text in force since: 2025-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/344AC0000000084/art-23 - 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. --- ### 第二十三条（印紙保険料の納付） — (Payment of Stamp Insurance Premiums) caption: Ministry of Justice translation — Japanese Law Translation Database System art-23 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23 · https://japanlaw.org/l/344AC0000000084/art-23 **第一項** 事業主（第八条第一項又は第二項の規定により元請負人が事業主とされる場合にあつては、当該事業に係る労働者のうち元請負人が使用する労働者以外の日雇労働被保険者に係る印紙保険料については、当該日雇労働被保険者を使用する下請負人。以下この条から第二十五条まで、第三十一条、第三十二条、第四十二条、第四十三条及び第四十六条において同じ。）は、日雇労働被保険者に賃金を支払う都度その者に係る印紙保険料を納付しなければならない。 art-23/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-1 · https://japanlaw.org/l/344AC0000000084/art-23/par-1 The employer (in the case the master contractor is deemed as the employer pursuant to the provisions of Article 8, paragraph (1) or (2), the subcontractor employing an insured person who is a day laborer other than the workers employed by the master contractor, among the workers pertaining to the business, in respect of the stamp insurance premiums pertaining to the insured person who is a day laborer; hereinafter the same applies in this Article to Article 25, Article 31, Article 32, Article 42, Article 43, and Article 46) must pay the stamp insurance premiums pertaining to the insured person who is a day laborer each time the employer pays wages to the person. machine translation, not official **第二項** 前項の規定による印紙保険料の納付は、事業主が、雇用保険法第四十四条の規定により当該日雇労働被保険者に交付された日雇労働被保険者手帳（以下「日雇労働被保険者手帳」という。）に雇用保険印紙をはり、これに消印して行わなければならない。 art-23/par-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-2 · https://japanlaw.org/l/344AC0000000084/art-23/par-2 The payment of the stamp insurance premiums pursuant to the provision of the preceding paragraph must be made by the business operator by affixing the employment insurance stamp on the insurance record book for the insured person who is a day laborer (hereinafter referred to as the "insurance record book for insured person who is a day laborer") issued for the insured person who is a day laborer pursuant to the provisions of Article 44 of the Employment Insurance Act and putting a cancellation mark on the stamp. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 事業主は、厚生労働省令で定めるところにより、印紙保険料納付計器（印紙保険料の保全上支障がないことにつき、厚生労働省令で定めるところにより、厚生労働大臣の指定を受けた計器で、厚生労働省令で定める形式の印影を生ずべき印（以下「納付印」という。）を付したものをいう。以下同じ。）を、厚生労働大臣の承認を受けて設置した場合には、前項の規定にかかわらず、当該印紙保険料納付計器により、日雇労働被保険者が所持する日雇労働被保険者手帳に納付すべき印紙保険料の額に相当する金額を表示して納付印を押すことによつて印紙保険料を納付することができる。 art-23/par-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-3 · https://japanlaw.org/l/344AC0000000084/art-23/par-3 If the business operator, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, has installed a stamp insurance premium payment register (meaning an instrument designated by the Minister of Health, Labour and Welfare pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare as having no problem in preserving the stamp insurance premiums and equipped with a stamp that produces an imprint in the form specified by Order of the Ministry of Health, Labour and Welfare (hereinafter referred to as the "payment stamp"); the same applies hereinafter) subject to approval of the Minister of Health, Labour and Welfare, notwithstanding the provision of the preceding paragraph, the business operator may pay the stamp insurance premiums by imprinting the payment stamp, with clear indication of the amount corresponding to the amount of the stamp insurance premiums payable, on the insurance record book for an insured person who is a day laborer possessed by the insured person who is a day laborer by using the stamp insurance premiums payment register. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "If the business operator, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, has installed a stamp insurance premium payment register (meaning an instrument designated by the Minister of Health, Labour and Welfare pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare as having no problem in preserving the stamp insurance premiums and equipped with a stamp that produces an imprint in the form specified by Order of the Ministry of Health, Labour and Welfare (hereinafter referred to as the "payment stamp"; the same applies hereinafter) subject to approval of the Minister of Health, Labour and Welfare, notwithstanding the provision of the preceding paragraph, the business operator may pay the stamp insurance premiums by imprinting the payment stamp, with clear indication of the amount corresponding to the amount of the stamp insurance premiums payable, on the insurance record book for an insured person who is a day laborer possessed by the insured person who is a day laborer by using the stamp insurance premiums payment register." — https://www.japaneselawtranslation.go.jp/en/laws/view/3815/tb **第四項** 厚生労働大臣は、前項の承認を受けた事業主が、この法律若しくは雇用保険法又はこれらの法律に基づく厚生労働省令の規定に違反した場合には、同項の承認を取り消すことができる。 art-23/par-4 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-4 · https://japanlaw.org/l/344AC0000000084/art-23/par-4 If the business operator that has obtained the approval set forth in the preceding paragraph violates a provision of this Act or the Employment Insurance Act, or any Order of the Ministry of Health, Labour and Welfare based on those laws, the Minister of Health, Labour and Welfare may revoke the approval set forth in the same paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 第三項の規定による印紙保険料の納付の方法について必要な事項は、厚生労働省令で定める。 art-23/par-5 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-5 · https://japanlaw.org/l/344AC0000000084/art-23/par-5 Necessary matters concerning the method of payment of the stamp insurance premiums pursuant to the provisions of paragraph (3) are specified by Order of the Ministry of Health, Labour and Welfare. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 事業主は、日雇労働被保険者を使用する場合には、その者の日雇労働被保険者手帳を提出させなければならない。その提出を受けた日雇労働被保険者手帳は、その者から請求があつたときは、これを返還しなければならない。 art-23/par-6 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-6 · https://japanlaw.org/l/344AC0000000084/art-23/par-6 The business operator in employing an insured person who is a day laborer, must have the person submit their insurance record book. The insurance record book for the insured person who is a day laborer submitted must be returned upon request of that person. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-23/par-1: 第八条第一項 → 労働保険の保険料の徴収等に関する法律 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-8/par-1 · https://japanlaw.org/l/344AC0000000084/art-8/par-1 - art-23/par-1: 第二項 → 労働保険の保険料の徴収等に関する法律 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-8/par-2 · https://japanlaw.org/l/344AC0000000084/art-8/par-2 - art-23/par-1: この条 → 労働保険の保険料の徴収等に関する法律 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23 · https://japanlaw.org/l/344AC0000000084/art-23 - art-23/par-1: 第二十五条 → 労働保険の保険料の徴収等に関する法律 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-25 · https://japanlaw.org/l/344AC0000000084/art-25 - art-23/par-1: 第三十一条 → 労働保険の保険料の徴収等に関する法律 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-31 · https://japanlaw.org/l/344AC0000000084/art-31 - art-23/par-1: 第三十二条 → 労働保険の保険料の徴収等に関する法律 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-32 · https://japanlaw.org/l/344AC0000000084/art-32 - art-23/par-1: 第四十二条 → 労働保険の保険料の徴収等に関する法律 第四十二条 (Article 42), art-42 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-42 · https://japanlaw.org/l/344AC0000000084/art-42 - art-23/par-1: 第四十三条 → 労働保険の保険料の徴収等に関する法律 第四十三条 (Article 43), art-43 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-43 · https://japanlaw.org/l/344AC0000000084/art-43 - art-23/par-1: 第四十六条 → 労働保険の保険料の徴収等に関する法律 第四十六条 (Article 46), art-46 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-46 · https://japanlaw.org/l/344AC0000000084/art-46 - art-23/par-2: 前項 → 労働保険の保険料の徴収等に関する法律 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-1 · https://japanlaw.org/l/344AC0000000084/art-23/par-1 - art-23/par-2: 雇用保険法第四十四条 → 雇用保険法 第四十四条 (Article 44), art-44 — https://japanlaw.org/ja/employment-insurance-act/art-44 · https://japanlaw.org/l/349AC0000000116/art-44 - art-23/par-3: 前項 → 労働保険の保険料の徴収等に関する法律 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-2 · https://japanlaw.org/l/344AC0000000084/art-23/par-2 - art-23/par-4: 前項 → 労働保険の保険料の徴収等に関する法律 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-3 · https://japanlaw.org/l/344AC0000000084/art-23/par-3 - art-23/par-5: 第三項 → 労働保険の保険料の徴収等に関する法律 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-3 · https://japanlaw.org/l/344AC0000000084/art-23/par-3 ## 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 第二十三条第一項（印紙保険料の納付） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-1 · https://japanlaw.org/l/344AC0000000084/art-23/par-1 - 労働保険の保険料の徴収等に関する法律 第二十三条第二項（印紙保険料の納付） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-2 · https://japanlaw.org/l/344AC0000000084/art-23/par-2 - 労働保険の保険料の徴収等に関する法律 第二十三条第三項（印紙保険料の納付） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-3 · https://japanlaw.org/l/344AC0000000084/art-23/par-3 - 労働保険の保険料の徴収等に関する法律 第二十三条第四項（印紙保険料の納付） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-4 · https://japanlaw.org/l/344AC0000000084/art-23/par-4 - 労働保険の保険料の徴収等に関する法律 第二十三条第五項（印紙保険料の納付） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-23/par-5 · https://japanlaw.org/l/344AC0000000084/art-23/par-5 - 労働保険の保険料の徴収等に関する法律 第四十六条第一項第一号 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-46/par-1/item-1 · https://japanlaw.org/l/344AC0000000084/art-46/par-1/item-1 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance, written 2026-10-19 - 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 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on the Collection, etc. of Insurance Premiums of Labor Insurance (労働保険の保険料の徴収等に関する法律), Article 23, paragraph (3) — the Ministry of Justice's English as printed (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-20261018T200646-002, 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