# 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 — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-3441-84`
- Text in force since: 2025-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/344AC0000000084/suppl-3441-84
- 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.

---

## 附　則
<sup>suppl-3441-84 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84</sup>

### 第一条（施行期日） — (Effective Date)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>suppl-3441-84/art-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-1</sup>

**第一項**  この法律は、別に法律で定める日から施行する。
<sup>suppl-3441-84/art-1/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-1/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-1/par-1</sup>
This Act comes into effect as of the date specified separately by a law.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第二条（雇用保険に係る保険関係の成立に関する暫定措置） — (Temporary Measures concerning Establishment of Insurance Relation pertaining to Employment Insurance)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>suppl-3441-84/art-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2</sup>

**第一項**  雇用保険法附則第二条第一項の任意適用事業（以下この条及び次条において「雇用保険暫定任意適用事業」という。）の事業主については、その者が雇用保険の加入の申請をし、厚生労働大臣の認可があつた日に、その事業につき第四条に規定する雇用保険に係る保険関係が成立する。
<sup>suppl-3441-84/art-2/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-1</sup>
With regard to the business operator of the voluntary applicable business set forth in Article 2, paragraph (1) of the Supplementary Provisions of the Employment Insurance Act (hereinafter referred to as the "temporary voluntary applicable business for purposes of employment insurance" in this Article and the following Article), the insurance relation pertaining to employment insurance prescribed in Article 4 is established in respect of the business on the day the application for enrollment in employment insurance, which has been filed by the business operator, is approved by the Minister of Health, Labour and Welfare.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  前項の申請は、その事業に使用される労働者の二分の一以上の同意を得なければ行うことができない。
<sup>suppl-3441-84/art-2/par-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-2 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-2</sup>
The application set forth in the preceding paragraph may not be filed unless the consent of not less than a half of the workers employed for the business is obtained.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  雇用保険暫定任意適用事業の事業主は、その事業に使用される労働者の二分の一以上が希望するときは、第一項の申請をしなければならない。
<sup>suppl-3441-84/art-2/par-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-3 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-3</sup>
The business operator of the temporary voluntary applicable business for purposes of employment insurance must file the application set forth in paragraph (1), when a half or more of the workers employed for the business desire the application.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第四項**  雇用保険法第五条第一項の適用事業に該当する事業が雇用保険暫定任意適用事業に該当するに至つたときは、その翌日に、その事業につき第一項の認可があつたものとみなす。
<sup>suppl-3441-84/art-2/par-4 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-4 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-4</sup>
If a business falling under the applicable business set forth in Article 5, paragraph (1) of the Employment Insurance Act comes to fall under the category of the temporary voluntary applicable business for purposes of employment insurance, the approval set forth in paragraph (1) is deemed to be obtained on the following day in respect of the business.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第三条
<sup>suppl-3441-84/art-3 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-3 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-3</sup>

**第一項**  雇用保険暫定任意適用事業に該当する事業が雇用保険法第五条第一項の適用事業に該当するに至つた場合における第四条の規定の適用については、その該当するに至つた日に、その事業が開始されたものとみなす。
<sup>suppl-3441-84/art-3/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-3/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-3/par-1</sup>
With regard to the application of the provisions of Article 4 in the case where a business falling under the temporary voluntary applicable business for purposes of employment insurance comes to fall under the category of the applicable business set forth in Article 5, paragraph (1) of the Employment Insurance Act, the business is deemed to have started on the day the business comes to fall under the category.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第四条（雇用保険に係る保険関係の消滅に関する暫定措置） — (Temporary Measures concerning Extinction of Insurance Relation pertaining to Employment Insurance)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>suppl-3441-84/art-4 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-4 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-4</sup>

**第一項**  附則第二条第一項又は第四項の規定により雇用保険に係る保険関係が成立している事業の事業主については、第五条の規定によるほか、その者が当該保険関係の消滅の申請をし、厚生労働大臣の認可があつた日の翌日に、その事業についての当該保険関係が消滅する。
<sup>suppl-3441-84/art-4/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-4/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-4/par-1</sup>
With regard to the business operator of the business in respect of which the insurance relation pertaining to employment insurance has been established pursuant to the provisions of Article 2, paragraph (1) or (4) of the Supplementary Provisions, the insurance relation for the business becomes extinct, in addition to being pursuant to Article 5, when the business operator files the request for extinction of the insurance relation, on the day following its approval by the Minister of Health, Labour and Welfare.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  前項の申請は、その事業に使用される労働者の四分の三以上の同意を得なければ行うことができない。
<sup>suppl-3441-84/art-4/par-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-4/par-2 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-4/par-2</sup>
The application set forth in the preceding paragraph may not be filed unless the consent of not less than three-fourth of the workers employed for the business is obtained.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第五条（増加概算保険料の納付に関する暫定措置） — (Temporary Measures concerning Payment of Increased Estimated Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>suppl-3441-84/art-5 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-5 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-5</sup>

**第一項**  第十六条の規定は、第十二条第一項第二号又は第三号の事業が同項第一号の事業に該当するに至つたため当該事業に係る一般保険料率が変更した場合において厚生労働省令で定める要件に該当するときにおける当該変更に伴う労働保険料の増加額の納付について準用する。
<sup>suppl-3441-84/art-5/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-5/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-5/par-1</sup>
The provisions of Article 16 apply mutatis mutandis to the payment of the increased amount of the labor insurance premiums accompanying the change in the case where the business set forth in Article 12, paragraph (1), item (ii) or (iii) comes to fall under the category of the business set forth in item (i) of the same paragraph and thereby the general insurance premium rate pertaining to the business is changed, and the requirements specified by Order of the Ministry of Health, Labour and Welfare are met.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第六条（不利益取扱いの禁止） — (Prohibition of Disadvantageous Treatment)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>suppl-3441-84/art-6 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-6 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-6</sup>

**第一項**  事業主は、労働者が附則第二条第一項の規定による保険関係の成立を希望したことを理由として、労働者に対して解雇その他不利益な取扱いをしてはならない。
<sup>suppl-3441-84/art-6/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-6/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-6/par-1</sup>
The business operator may not give any disadvantageous treatment such as dismissal of employment to a worker on the basis of the fact that the worker desires the establishment of insurance relation prescribed in Article 2, paragraph (1) of the Supplementary Provisions.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第七条（罰則） — (Penal Provisions)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>suppl-3441-84/art-7 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-7 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-7</sup>

**第一項**  事業主が附則第二条第三項又は前条の規定に違反したときは、六月以下の拘禁刑又は三十万円以下の罰金に処する。
<sup>suppl-3441-84/art-7/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-7/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-7/par-1</sup>
If an employer violates the provisions of Article 2, paragraph (3) of the Supplementary Provisions or the preceding Article, the employer is punished by imprisonment for not more than six months or a fine of not more than 300,000 yen.
<sup>machine translation, not official</sup>

**第二項**  法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して、前項の違反行為をしたときは、行為者を罰するほか、その法人又は人に対しても、同項の罰金刑を科する。
<sup>suppl-3441-84/art-7/par-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-7/par-2 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-7/par-2</sup>
When the representative of a corporation, or the agent, employee or other staff members of a corporation or individual have committed a violation set forth in the preceding paragraph with regard to the business of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in the same paragraph.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第八条  〔削除 / repealed〕
<sup>suppl-3441-84/art-8 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-8 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-8</sup>

**第一項**  削除
<sup>suppl-3441-84/art-8/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-8/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-8/par-1</sup>

### 第九条（印紙保険料の額の変更に関する暫定措置） — (Temporary Measures concerning Change to Amount of Stamp Insurance Premiums)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>suppl-3441-84/art-9 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-9 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-9</sup>

**第一項**  当分の間、第二十二条第四項の規定による印紙保険料の額の変更については、同項中「雇用保険法第四十九条第一項」とあるのは「雇用保険法第四十九条第一項並びに雇用保険法等の一部を改正する法律（平成六年法律第五十七号）附則第十一条第三項及び第四項」と、「同項に」とあるのは「雇用保険法第四十九条第二項に」と、「同項の」とあるのは「同項並びに雇用保険法等の一部を改正する法律附則第十一条第三項及び第四項の」として、同項の規定を適用する。
<sup>suppl-3441-84/art-9/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-9/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-9/par-1</sup>
Until otherwise provided for by law, with regard to the change to the amount of stamp insurance premiums pursuant to the provisions of Article 22, paragraph (4), the provisions of the same paragraph remain applicable by the deemed replacement of the term "of Article 49, paragraph (1) of the Employment Insurance Act" with "of Article 11, paragraphs (3) and (4) of the Supplementary Provisions of the Act for Partial Amendment of the Employment Insurance Act, etc. (Act No. 57 of 1994)", the term "of the same paragraph" with "by Article 49, paragraph (2) of the Employment Insurance Act", and the term "in the same paragraph" with "in the same paragraph and in Article 11, paragraphs (3) and (4) of the Supplementary Provisions of the Act for Partial Amendment of the Employment Insurance Act, etc."
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第十条（失業等給付費等充当徴収保険率の変更に関する暫定措置） — Temporary Measures concerning Change to Insurance Premium Rate for Appropriation to Costs of Benefits for Unemployment, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-84/art-10 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-10 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-10</sup>

**第一項**  雇用保険法附則第十三条第一項の規定が適用される会計年度における第十二条第五項の規定の適用については、同項中「同条第一項第五号の規定による国庫の負担額を除く。）、同条第五項の規定による国庫の負担額（同法による雇用保険事業の事務の執行に要する経費に係る分を除く。）並びに同法第六十七条の規定による国庫の負担額」とあるのは、「同条第一項第四号から第六号までの規定による国庫の負担額を除く。）、同法第六十七条の規定による国庫の負担額、同法附則第十三条第一項の規定による国庫の負担額並びに同条第二項において読み替えて適用する同法第六十六条第五項の規定による国庫の負担額（同法による雇用保険事業の事務の執行に要する経費に係る分を除く。）」とする。
<sup>suppl-3441-84/art-10/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-10/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-10/par-1</sup>
In the application of Article 12, paragraph (5) to a fiscal year to which Article 13, paragraph (1) of the Supplementary Provisions of the Employment Insurance Act applies, the phrase "(excluding the amount to be borne by the national treasury pursuant to paragraph (1), item (v) of that Article), the amount to be borne by the national treasury pursuant to paragraph (5) of that Article (excluding the portion pertaining to the expenses required for the execution of the affairs of the employment insurance services under that Act) and the amount to be borne by the national treasury pursuant to Article 67 of that Act" in that paragraph is deemed to be replaced with "(excluding the amount to be borne by the national treasury pursuant to paragraph (1), items (iv) to (vi) of that Article), the amount to be borne by the national treasury pursuant to Article 67 of that Act, the amount to be borne by the national treasury pursuant to Article 13, paragraph (1) of the Supplementary Provisions of that Act and the amount to be borne by the national treasury pursuant to Article 66, paragraph (5) of that Act as applied with the replacement of terms pursuant to paragraph (2) of that Article of the Supplementary Provisions (excluding the portion pertaining to the expenses required for the execution of the affairs of the employment insurance services under that Act)".
<sup>machine translation, not official</sup>

### 第十条の二
<sup>suppl-3441-84/art-10-2 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-10-2 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-10-2</sup>

**第一項**  令和六年度から令和八年度までの各年度における前条の規定の適用については、同条中「同法附則第十三条第一項」とあるのは、「同法附則第十三条第一項の規定による国庫の負担額（介護休業給付金に係る国庫の負担額を除く。）、同法附則第十四条第一項」とする。
<sup>suppl-3441-84/art-10-2/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-10-2/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-10-2/par-1</sup>
In the application of the preceding Article to each fiscal year from fiscal year 2024 to fiscal year 2026, the phrase "Article 13, paragraph (1) of the Supplementary Provisions of that Act" in that Article is deemed to be replaced with "Article 13, paragraph (1) of the Supplementary Provisions of that Act (excluding the amount to be borne by the national treasury pertaining to the family care leave benefits), Article 14, paragraph (1) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

### 第十一条  〔削除 / repealed〕
<sup>suppl-3441-84/art-11 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-11 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-11</sup>

**第一項**  削除
<sup>suppl-3441-84/art-11/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-11/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-11/par-1</sup>

### 第十二条（延滞金の割合の特例） — Special Provisions on the Rate of Arrears
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-84/art-12 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-12 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-12</sup>

**第一項**  第二十八条第一項に規定する延滞金の年十四・六パーセントの割合及び年七・三パーセントの割合は、当分の間、同項の規定にかかわらず、各年の延滞税特例基準割合（租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合をいう。以下この条において同じ。）が年七・三パーセントの割合に満たない場合には、その年中においては、年十四・六パーセントの割合にあつては当該延滞税特例基準割合に年七・三パーセントの割合を加算した割合とし、年七・三パーセントの割合にあつては当該延滞税特例基準割合に年一パーセントの割合を加算した割合（当該加算した割合が年七・三パーセントの割合を超える場合には、年七・三パーセントの割合）とする。
<sup>suppl-3441-84/art-12/par-1 · https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-12/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-12/par-1</sup>
The rate of 14.6% per annum and the rate of 7.3% per annum of the arrears prescribed in Article 28, paragraph (1) are, for the time being, notwithstanding the provisions of that paragraph, in the case where the special base rate for delinquent tax for each year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); the same applies hereinafter in this Article) is less than the rate of 7.3% per annum, during that year, in the case of the rate of 14.6% per annum, the rate obtained by adding the rate of 7.3% per annum to that special base rate for delinquent tax, and in the case of the rate of 7.3% per annum, the rate obtained by adding the rate of 1% per annum to that special base rate for delinquent tax (or the rate of 7.3% per annum, if the rate so added exceeds the rate of 7.3% per annum).
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3441-84/art-2/par-1: この条 → 労働保険の保険料の徴収等に関する法律 附則第二条 (Supplementary Provisions, Article 2), suppl-3441-84/art-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2
- suppl-3441-84/art-2/par-1: 次条 → 労働保険の保険料の徴収等に関する法律 附則第三条 (Supplementary Provisions, Article 3), suppl-3441-84/art-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-3 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-3
- suppl-3441-84/art-2/par-1: 第四条 → 労働保険の保険料の徴収等に関する法律 第四条 (Article 4), art-4 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-4 · https://japanlaw.org/l/344AC0000000084/art-4
- suppl-3441-84/art-2/par-2: 前項 → 労働保険の保険料の徴収等に関する法律 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3441-84/art-2/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-1
- suppl-3441-84/art-2/par-3: 第一項 → 労働保険の保険料の徴収等に関する法律 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3441-84/art-2/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-1
- suppl-3441-84/art-2/par-4: 雇用保険法第五条第一項 → 雇用保険法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/employment-insurance-act/art-5/par-1 · https://japanlaw.org/l/349AC0000000116/art-5/par-1
- suppl-3441-84/art-2/par-4: 第一項 → 労働保険の保険料の徴収等に関する法律 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3441-84/art-2/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-1
- suppl-3441-84/art-3/par-1: 雇用保険法第五条第一項 → 雇用保険法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/employment-insurance-act/art-5/par-1 · https://japanlaw.org/l/349AC0000000116/art-5/par-1
- suppl-3441-84/art-3/par-1: 第四条 → 労働保険の保険料の徴収等に関する法律 第四条 (Article 4), art-4 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-4 · https://japanlaw.org/l/344AC0000000084/art-4
- suppl-3441-84/art-4/par-1: 附則第二条第一項 → 労働保険の保険料の徴収等に関する法律 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3441-84/art-2/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-1
- suppl-3441-84/art-4/par-1: 第四項 → 労働保険の保険料の徴収等に関する法律 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3441-84/art-2/par-4 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-4 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-4
- suppl-3441-84/art-4/par-1: 第五条 → 労働保険の保険料の徴収等に関する法律 第五条 (Article 5), art-5 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-5 · https://japanlaw.org/l/344AC0000000084/art-5
- suppl-3441-84/art-4/par-2: 前項 → 労働保険の保険料の徴収等に関する法律 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3441-84/art-4/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-4/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-4/par-1
- suppl-3441-84/art-5/par-1: 第十六条 → 労働保険の保険料の徴収等に関する法律 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-16 · https://japanlaw.org/l/344AC0000000084/art-16
- suppl-3441-84/art-5/par-1: 第十二条第一項第二号 → 労働保険の保険料の徴収等に関する法律 第十二条第一項第二号 (Article 12, paragraph (1), item (ii)), art-12/par-1/item-2 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-12/par-1/item-2 · https://japanlaw.org/l/344AC0000000084/art-12/par-1/item-2
- suppl-3441-84/art-5/par-1: 第三号 → 労働保険の保険料の徴収等に関する法律 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-12/par-1/item-3 · https://japanlaw.org/l/344AC0000000084/art-12/par-1/item-3
- suppl-3441-84/art-5/par-1: 同項第一号 → 労働保険の保険料の徴収等に関する法律 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-12/par-1/item-1 · https://japanlaw.org/l/344AC0000000084/art-12/par-1/item-1
- suppl-3441-84/art-6/par-1: 附則第二条第一項 → 労働保険の保険料の徴収等に関する法律 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3441-84/art-2/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-1
- suppl-3441-84/art-7/par-1: 附則第二条第三項 → 労働保険の保険料の徴収等に関する法律 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3441-84/art-2/par-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-3 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-3
- suppl-3441-84/art-7/par-1: 前条 → 労働保険の保険料の徴収等に関する法律 附則第六条 (Supplementary Provisions, Article 6), suppl-3441-84/art-6 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-6 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-6
- suppl-3441-84/art-7/par-2: 前項 → 労働保険の保険料の徴収等に関する法律 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3441-84/art-7/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-7/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-7/par-1
- suppl-3441-84/art-9/par-1: 第二十二条第四項 → 労働保険の保険料の徴収等に関する法律 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-22/par-4 · https://japanlaw.org/l/344AC0000000084/art-22/par-4
- suppl-3441-84/art-9/par-1: 雇用保険法第四十九条第一項 → 雇用保険法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/employment-insurance-act/art-49/par-1 · https://japanlaw.org/l/349AC0000000116/art-49/par-1
- suppl-3441-84/art-9/par-1: 雇用保険法第四十九条第二項 → 雇用保険法 第四十九条第二項 (Article 49, paragraph (2)), art-49/par-2 — https://japanlaw.org/ja/employment-insurance-act/art-49/par-2 · https://japanlaw.org/l/349AC0000000116/art-49/par-2
- suppl-3441-84/art-10/par-1: 第十二条第五項 → 労働保険の保険料の徴収等に関する法律 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-12/par-5 · https://japanlaw.org/l/344AC0000000084/art-12/par-5
- suppl-3441-84/art-10-2/par-1: 前条 → 労働保険の保険料の徴収等に関する法律 附則第十条 (Supplementary Provisions, Article 10), suppl-3441-84/art-10 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-10 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-10
- suppl-3441-84/art-12/par-1: 第二十八条第一項 → 労働保険の保険料の徴収等に関する法律 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-28/par-1 · https://japanlaw.org/l/344AC0000000084/art-28/par-1
- suppl-3441-84/art-12/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項 → 租税特別措置法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/par-1
- suppl-3441-84/art-12/par-1: この条 → 労働保険の保険料の徴収等に関する法律 附則第十二条 (Supplementary Provisions, Article 12), suppl-3441-84/art-12 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-12 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-12

## Cited by

15 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 附則第二条第一項（雇用保険に係る保険関係の成立に関する暫定措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-1
- 労働保険の保険料の徴収等に関する法律 附則第二条第二項（雇用保険に係る保険関係の成立に関する暫定措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-2 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-2
- 労働保険の保険料の徴収等に関する法律 附則第二条第三項（雇用保険に係る保険関係の成立に関する暫定措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-3 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-3
- 労働保険の保険料の徴収等に関する法律 附則第二条第四項（雇用保険に係る保険関係の成立に関する暫定措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-2/par-4 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-2/par-4
- 労働保険の保険料の徴収等に関する法律 附則第四条第一項（雇用保険に係る保険関係の消滅に関する暫定措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-4/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-4/par-1
- 労働保険の保険料の徴収等に関する法律 附則第四条第二項（雇用保険に係る保険関係の消滅に関する暫定措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-4/par-2 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-4/par-2
- 労働保険の保険料の徴収等に関する法律 附則第六条第一項（不利益取扱いの禁止） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-6/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-6/par-1
- 労働保険の保険料の徴収等に関する法律 附則第七条第一項（罰則） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-7/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-7/par-1
- 労働保険の保険料の徴収等に関する法律 附則第七条第二項（罰則） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-7/par-2 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-7/par-2
- 労働保険の保険料の徴収等に関する法律 附則第十条の二第一項 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-10-2/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-10-2/par-1
- 労働保険の保険料の徴収等に関する法律 附則第十二条第一項（延滞金の割合の特例） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-3441-84/art-12/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-3441-84/art-12/par-1
- 労働保険の保険料の徴収等に関する法律 附則第三条第一項（労働保険料に関する経過措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-4041-8/art-3/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-4041-8/art-3/par-1
- 労働保険の保険料の徴収等に関する法律 附則第十四条第一項（労働保険料に関する経過措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-4151-31/art-14/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-4151-31/art-14/par-1
- 労働保険の保険料の徴収等に関する法律 附則第十七条第一項第九号（延滞金の割合の特例等に関する経過措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-4261-64/art-17/par-1/item-9 · https://japanlaw.org/l/344AC0000000084/suppl-4261-64/art-17/par-1/item-9
- 労働保険の保険料の徴収等に関する法律 附則第二十四条第一項（労働保険の保険料の徴収等に関する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/labor-insurance-premium-collection-act/suppl-5061-26/art-24/par-1 · https://japanlaw.org/l/344AC0000000084/suppl-5061-26/art-24/par-1

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## 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
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-20261018T200646-002, translated 2026-10-19
- claude-sonnet-5-5 — Machine translation, batch labor-insurance-premium-collection-act-20261018T200646-003, translated 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
