# 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 — 第二十四条 (Article 24) - 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: 第二十四条 (Article 24)（帳簿の調製及び報告） — address `art-24` - 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-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/344AC0000000084/art-24 - 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. --- ### 第二十四条（帳簿の調製及び報告） — (Preparation of Accounting Books and Reporting) caption: Ministry of Justice translation — Japanese Law Translation Database System art-24 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-24 · https://japanlaw.org/l/344AC0000000084/art-24 **第一項** 事業主は、日雇労働被保険者を使用した場合には、厚生労働省令で定めるところにより、印紙保険料の納付に関する帳簿を備えて、毎月におけるその納付状況を記載し、かつ、翌月末日までに当該納付状況を政府に報告しなければならない。 art-24/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-24/par-1 · https://japanlaw.org/l/344AC0000000084/art-24/par-1 The business operator, if the business operator has employed any daily work insured person, must keep accounting books for the payment of the stamp insurance premiums pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, record the payment status of the stamp insurance premiums on a monthly basis, and report the payment status to the government on or before the end of the following month. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 1 provision cites 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 第四十六条第一項第二号 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-46/par-1/item-2 · https://japanlaw.org/l/344AC0000000084/art-46/par-1/item-2 --- ## Sources - 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 - 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