# 労働基準法 / Labor Standards Act — 第百八条 (Article 108)

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- Law: 労働基準法 (Labor Standards Act), 昭和二十二年法律第四十九号
- English title "Labor Standards Act": 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: 第百八条 (Article 108)（賃金台帳） — address `art-108`
- Text in force since: 2026-07-17
- URL (the page that opens at this provision): https://japanlaw.org/ja/labor-standards-act/art-108
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/322AC0000000049/art-108
- 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.

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### 第百八条（賃金台帳） — (Wage Ledger)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-108 · https://japanlaw.org/ja/labor-standards-act/art-108 · https://japanlaw.org/l/322AC0000000049/art-108</sup>

**第一項**  使用者は、各事業場ごとに賃金台帳を調製し、賃金計算の基礎となる事項及び賃金の額その他厚生労働省令で定める事項を賃金支払の都度遅滞なく記入しなければならない。
<sup>art-108/par-1 · https://japanlaw.org/ja/labor-standards-act/art-108/par-1 · https://japanlaw.org/l/322AC0000000049/art-108/par-1</sup>
An employer must prepare a wage ledger for each workplace and must enter the information upon which wage calculations are based, the amount of wages, and other particulars prescribed by Order of the Ministry of Health, Labour and Welfare without delay, each time wages are paid.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 労働基準法 第百二十条第一項第一号 — https://japanlaw.org/ja/labor-standards-act/art-120/par-1/item-1 · https://japanlaw.org/l/322AC0000000049/art-120/par-1/item-1
- 労働基準法施行規則 第五十四条第一項 — https://japanlaw.org/ja/labor-standards-act-enforcement-ordinance/art-54/par-1 · https://japanlaw.org/l/322M40000100023/art-54/par-1
- 労働基準法施行規則 第五十五条第一項 — https://japanlaw.org/ja/labor-standards-act-enforcement-ordinance/art-55/par-1 · https://japanlaw.org/l/322M40000100023/art-55/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 労働基準法 — the text in force from 2026-07-17 (https://laws.e-gov.go.jp/law/322AC0000000049/20260717_508AC0000000060), retrieved 2026-09-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Labor Standards Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4913/tb), retrieved 2026-09-27
- This site's parser, version 224 — 労働基準法 — structure, counts, cross-references and defined terms, computed 2026-09-27
