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
昭和四十四年十二月九日法律第八十四号
Act No. 84 of December 9, 1969
第一章 総則 (第一条・第二条)
Chapter I General Provisions (Articles 1, 2)
第二章 保険関係の成立及び消滅 (第三条―第九条)
Chapter II Establishment and Extinction of Insurance Relation (Articles 3 to 9)
第三章 労働保険料の納付の手続等 (第十条―第三十二条)
Chapter III Procedures, etc. of Payment of Labor Insurance Premiums (Articles 10 to 32)
第四章 労働保険事務組合 (第三十三条―第三十六条)
Chapter IV Labor Insurance Administration Association (Articles 33 to 36)
第四章の二 行政手続法との関係 (第三十六条の二)
Chapter IV-2 Relation with the Administrative Procedure Act (Article 36-2)
第五章 不服申立て及び訴訟 (第三十七条・第三十八条)
Chapter V Appeal and Lawsuit (Articles 37, 38)
第六章 雑則 (第三十九条―第四十五条の二)
Chapter VI Miscellaneous Provisions (Articles 39 to 45-2)
第七章 罰則 (第四十六条―第四十八条)
Chapter VII Penal Provisions (Articles 46 to 48)
附則
Supplementary Provisions
第一章 総則
Chapter I General Provisions
(趣旨)
(Purpose)
第一条 この法律は、労働保険の事業の効率的な運営を図るため、労働保険の保険関係の成立及び消滅、労働保険料の納付の手続、労働保険事務組合等に関し必要な事項を定めるものとする
Article 1 This Act shall provide for necessary matters concerning the establishment and extinction of the insurance relation of labor insurance, the procedures for the payment of labor insurance premiums, the labor insurance administration associations and other matters, for efficient operation of the labor insurance services.
(定義)
(Definitions)
第二条 この法律において「労働保険」とは、労働者災害補償保険法(昭和二十二年法律第五十号。以下「労災保険法」という。)による労働者災害補償保険以下「労災保険」という。)及び雇用保険法(昭和四十九年法律第百十六号)による雇用保険以下「雇用保険」という。)を総称する。
Article 2 The term "labor insurance" as used in this Act shall generally mean the industrial accident compensation insurance under the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947; hereinafter referred to as the "Industrial Accident Insurance Act") (hereinafter referred to as the "industrial accident insurance") and the employment insurance under the Employment Insurance Act (Act No. 116 of 1974) (hereinafter referred to as the "employment insurance").
2 この法律において「賃金」とは、賃金給料手当、賞与その名称のいかんを問わず、労働の対償として事業主労働者に支払うもの(通貨以外のもので支払われるものであつて、厚生労働省令で定める範囲外のものを除く。)をいう。
(2) The term "wages" as used in this Act shall mean the wage, salary, allowance, bonus and every other payment to a worker by the employer as remuneration for labor, regardless of the name by which such payment may be called (except for payments made by way of anything other than currency which are beyond the scope specified by the Ordinance of the Ministry of Health, Labour and Welfare).
3 賃金のうち通貨以外のもので支払われるものの評価に関し必要な事は、厚生労働大臣が定める。
(3) Any matter necessary for the evaluation of any payment made by way of anything other than currency as wages shall be prescribed by the Minister of Health, Labour and Welfare.
4 この法律において「保険年度」とは、四月一日から翌年三月三十一日までをいう
(4) The term "insurance year" as used in this Act shall mean the period commencing on April 1 and ending on March 31 of the following year.
第二章 保険関係の成立及び消滅
Chapter II Establishment and Extinction of Insurance Relation
(保険関係の成立)
(Establishment of Insurance Relation)
第三条 労災保険法第三第一適用事業事業主については、その事業開始された日に、その事業につき労災保険に係る労働保険保険関係(以下「保険関係」という。)が成立する
Article 3 For business operators of the applicable business set forth in Article 3, paragraph (1) of the Industrial Accident Insurance Act, the insurance relation (hereinafter referred to as the "insurance relation") of labor insurance pertaining to industrial accident insurance in respect of such business shall be established on the date the business is commenced.
第四条 雇用保険法第五第一適用事業事業主については、その事業開始された日に、その事業につき雇用保険に係る保険関係が成立する
Article 4 For business operators of the applicable business set forth in Article 5, paragraph (1) of the Employment Insurance Act, the insurance relation pertaining to employment insurance in respect of such business shall be established on the date the business is commenced.
(保険関係の成立の届出等)
(Notification, etc. of Establishment of Insurance Relation)
第四条の二 前二規定により保険関係が成立した事業事業主は、その成立した日から十日以内にその成立した日、事業主氏名又は名称及び住所事業種類事業の行われる場所その他厚生労働省令で定める事政府に届け出なければならない。
Article 4-2 The business operators of the business in respect of which the insurance relation has been established pursuant to the provisions of the preceding two Articles shall, within 10 days from the date of establishment, notify the government of the date of establishment, the name and address of the business operator, the type of the business, the place where the business is operated and any other matter specified by the Ordinance of the Ministry of Health, Labour and Welfare.
2 保険関係が成立している事業事業主は、前項規定するのうち厚生労働省令で定める事に変更があつたときは、厚生労働省令で定める期間内にその旨を政府に届け出なければならない。
(2) The business operators of the business in respect of which the insurance relation has been established shall, in case of any change in the matter specified by the Ordinance of the Ministry of Health, Labour and Welfare, among other matters prescribed in the preceding paragraph, notify the government of such change within the period specified by the Ordinance of the Ministry of Health, Labour and Welfare.
(保険関係の消滅)
(Extinction of Insurance Relation)
第五条 保険関係が成立している事業廃止され、又は終了したときは、その事業についての保険関係は、その翌日に消滅する。
Article 5 If a business in respect of which the insurance relation has been established is discontinued or terminated, the insurance relation for such business shall be extinct on the day following the date of discontinuance or termination.
第六条 削除
Article 6 Deleted
(有期事業の一括)
(Grouping of Businesses with Definite Term)
第七条 二以上の事業が次の要件に該当する場合には、この法律規定適用については、その全部を一の事業みなす
Article 7 If two or more businesses meet the following requirements, the provisions of this Act shall apply as if all such businesses constituted one single business.
一 事業主が同一であること。
(i) The businesses are operated by the same business operator;
二 それぞれの事業が、事業期間が予定される事業以下「有期事業」という。)であること。
(ii) Each such business has set a definite term of business (hereinafter referred to as the "business(es) with a definite term" ;
三 それぞれの事業規模が、厚生労働省令で定める規模以下であること。
(iii) The scale of each such business is the same as or smaller than that specified by the Ordinance of the Ministry of Health, Labour and Welfare;
四 それぞれの事業が、他のいずれかの事業の全部又は一部と同時に行なわれること。
(iv) Each such business is operated concurrently with the whole or any part of any other such business; and
五 前各に掲げるもののほか、厚生労働省令で定める要件に該当すること。
(v) The businesses meet any other requirement specified by the Ordinance of the Ministry of Health, Labour and Welfare, in addition to what is listed in each of the preceding items.
(請負事業の一括)
(Grouping of Contracted Businesses)
第八条 厚生労働省令で定める事業が数次の請負によつて行なわれる場合には、この法律規定適用については、その事業を一の事業とみなし、元請負人のみを当該事業事業主とする
Article 8 If a business specified by the Ordinance of the Ministry of Health, Labour and Welfare is conducted through multiple contracts, the provisions of this Act shall apply to such business as one single business, and only the master contractor shall be deemed as the business operator thereof.
2 前項に規定する場合において、元請負人及び下請負人が、当該下請負人請負に係る事業に関して同規定適用を受けることにつき申請をし、厚生労働大臣の認可があつたときは、当該請負に係る事業については、当該下請負人を元請負人とみなして同規定適用する
(2) In the case prescribed in the preceding paragraph, if the master contractor and the subcontractor apply for the application of the provision of the same paragraph to a business pertaining to a contract undertaken by such subcontractor, and obtain the approval of the Minister of Health, Labour and Welfare, the provision of the same paragraph shall apply as if such subcontractor were the master contractor in respect of the business pertaining to such contract.
(継続事業の一括)
(Grouping of Going Businesses)
第九条 事業主が同一である二以上の事業有期事業以外の事業に限る。)であつて、厚生労働省令で定める要件に該当するものに関し、当該事業主当該二以上の事業について成立している保険関係の全部又は一部を一の保険関係とすることにつき申請をし、厚生労働大臣の認可があつたときは、この法律規定適用については、当該認可に係る二以上の事業使用されるすべての労働者船員保険法(昭和十四年法律第七十三号)第十七規定による船員保険被保険者を除く。以下同じ。)は、これらの事業のうち厚生労働大臣が指定するいずれか一の事業使用される労働者みなす。この場合においては、厚生労働大臣が指定する一の事業以外の事業に係る保険関係は、消滅する。
Article 9 With regard to two or more businesses (limited to businesses other than the businesses with a definite term) operated by the same business operator and meeting the requirements specified by the Ordinance of the Ministry of Health, Labour and Welfare, if such business operator applies for the grouping of the insurance relations already established in respect of such two or more businesses into a single insurance relation, in whole or in part, and obtains the approval of the Minister of Health, Labour and Welfare, the provisions of this Act shall apply as if all workers employed for the two or more businesses so approved (excluding the insured person of the mariners' insurance provided for in Article 17 of the Mariners' Insurance Act (Act No. 73 of 1939); the same shall apply hereinafter) were employed for any single business, among other such businesses, designated by the Minister of Health, Labour and Welfare. In this case, the insurance relations of the businesses other than the single business designated by the Minister of Health, Labour and Welfare shall be extinct.
第三章 労働保険料の納付の手続等
Chapter III Procedures, etc. for Payment of Labor Insurance Premiums
(労働保険料)
(Labor Insurance Premiums)
第十条 政府は、労働保険事業に要する費用にあてるため保険料を徴収する。
Article 10 The government shall collect the insurance premiums for appropriating to the costs required for the labor insurance services.
2 前項の規定により徴収する保険料(以下「労働保険料」という。)は、次のとおりとする
(2) The insurance premiums collected pursuant to the provision of the preceding paragraph (hereinafter referred to as the "labor insurance premiums") shall be as follows.
一 一般保険
(i) General insurance premiums
二 第一種特別加入保険
(ii) Class I special enrollment insurance premiums
三 第二種特別加入保険
(iii) Class II special enrollment insurance premiums
三の二 第三種特別加入保険
(iii)-2 Class III special enrollment insurance premiums
四 印紙保険
(iv) Stamp insurance premiums
(一般保険料の額)
(Amount of General Insurance Premiums)
第十一条 一般保険料の額は、賃金総額に第十二規定による一般保険に係る保険料率を乗じて得た額とする
Article 11 The amount of the general insurance premiums shall be the amount obtained by multiplying the total wages by the insurance premium rate pertaining to the general insurance premiums pursuant to the provision of Article 12.
2 前項の「賃金総額」とは、事業主その事業使用するすべての労働者に支払う賃金総額をいう。
(2) The "total wages" as used in the preceding paragraph shall mean the total amount of the wages paid to all workers employed by the business operator for the business.
3 前項規定にかかわらず、厚生労働省令で定める事業については、厚生労働省令で定めるところにより算定した額を当該事業に係る賃金総額とする
(3) Notwithstanding the provision of the preceding paragraph, in case of the businesses specified by the Ordinance of the Ministry of Health, Labour and Welfare, the amount calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare shall be deemed as the total wages for such businesses.
第十一条の二 政府は、雇用保険に係る保険関係が成立している事業事業主その事業に高年齢労働者(厚生労働省令で定める年齢以上の労働者をいう。以下同じ。)を使用する場合には、政令で定めるところにより、その事業に係る一般保険料の額を、前条第一規定にかかわらず、同規定による額から、事業主その事業使用する高年齢労働者に支払う賃金総額(厚生労働省令で定める事業については、厚生労働省令で定めるところにより算定した額。第十五の二及び第十九の二において「高年齢者賃金総額」という。)に雇用保険率(その率が次条第五又は第八規定により変更されたときは、その変更された率。同第四を除き、以下同じ。)を乗じて得た額を超えない額を減じた額とすることができる
Article 11-2 If the business operator of a business in respect of which the insurance relation pertaining to employment insurance has been established employs an older worker (meaning a worker at or over the age specified by the Ordinance of the Ministry of Health, Labour and Welfare; the same shall apply hereinafter), the government may, as specified by a Cabinet Order, acknowledge the amount obtained by reducing, from the amount prescribed in paragraph (1) of the preceding Article, notwithstanding the provision of the same paragraph, the amount not exceeding the amount obtained by multiplying the total amount of wages paid by the business operator to the older workers employed for the business (or, in case of the businesses specified by the Ordinance of the Ministry of Health, Labour and Welfare, the amount calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; in Article 15-2 and Article 19-2 referred to as the "total wages of older workers") by the employment insurance rate (or, if such rate has been modified pursuant to the provision of the following Article, paragraph (5) or (8), such modified rate; the same shall apply hereinafter except in case of the same Article, paragraph (4)), as the amount of the general insurance premiums pertaining to such business.
(一般保険料に係る保険料率)
(Insurance Premium Rate for General Insurance Premiums)
第十二条 一般保険に係る保険料率は、次のとおりとする
Article 12 The insurance premium rate for the general insurance premiums shall be as follows.
一 労災保険及び雇用保険に係る保険関係が成立している事業にあつては、労災保険率と雇用保険率とを加えた率
(i) The aggregate of the industrial accident insurance rate and the employment insurance rate, in case of a business in respect of which the insurance relations of industrial accident insurance and employment insurance have been established
二 労災保険に係る保険関係のみが成立している事業にあつては、労災保険
(ii) The industrial accident insurance rate, in case of a business in respect of which only the insurance relation of industrial accident insurance has been established
三 雇用保険に係る保険関係のみが成立している事業にあつては、雇用保険
(iii) The employment insurance rate, in case of a business in respect of which only the insurance relation of employment insurance has been established
2 労災保険率は、労災保険法の規定による保険給付及び社会復帰促進事業に要する費用の予想額に照らし、将来にわたつて、労災保険事業に係る財政の均衡を保つことができるものでなければならないものとし、政令で定めるところにより、労災保険法の適用を受けるすべての事業の過去三年間の業務災害(労災保険法第七第一第一業務災害をいう。以下同じ。)及び通勤災害(同第二通勤災害をいう。以下同じ。)に係る災害並びに二次健康診断給付(同第三の二次健康診断給付をいう。次項及び第十三において同じ。)に要した費用の額、社会復帰促進等事業として行う事業種類及び内容その他の事情を考慮して厚生労働大臣が定める。
(2) The industrial accident insurance rate shall be required to be of the value that would allow the maintenance of balanced budget pertaining to the industrial accident insurance services now and in the future, in light of the anticipated costs of the insurance benefits and the services for social rehabilitation promotion, etc. under the provisions of the Industrial Accident Insurance Act, and such rate shall be prescribed, as specified by a Cabinet Order, by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to employment injury (meaning the employment injury set forth in Article 7, paragraph (1), item (i) of the Industrial Accident Insurance Act; the same shall apply hereinafter) and commuting injury (meaning the commuting injury set forth in item (ii) of the same paragraph; the same shall apply hereinafter) during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied and the amount of the costs required for the benefit for second medical examination, etc. (meaning the benefit for second medical examination, etc. set forth in item (iii) of the same paragraph; the same shall apply in the following paragraph and in Article 13), the type and content of the services implemented as the services for social rehabilitation promotion, etc., and other circumstances.
3 厚生労働大臣は、連続する三保険年度中の各保険年度において次の各のいずれかに該当する事業であつて当該連続する三保険年度中の最後の保険年度に属する三月三十一日(以下このにおいて「基準日」という。)において労災保険に係る保険関係が成立した後三年以上経過したものについての当該連続する三保険年度の間における労災保険法の規定による業務災害に関する保険給付(労災保険法第十六の六第一第二の場合に支給される遺族補償一時金、特定の業務に長期間従事することにより発生する疾病であつて厚生労働省令で定めるものにかかつた者(厚生労働省令で定める事業種類ごとに、当該事業における就労期間等を考慮して厚生労働省令で定める者に限る。)に係る保険給付(以下この及び第二十第一において「特定疾病にかかつた者に係る保険給付」という。)及び労災保険法第三十六第一規定により保険給付を受けることができることとされた者(以下「第三種特別加入者」という。)に係る保険給付を除く。)の額(年金たる保険給付その他厚生労働省令で定める保険給付については、その額は、厚生労働省令で定めるところにより算定するものとする。第二十第一において同じ。)に労災保険法第二十九第一第二に掲げる事業として支給が行われた給付金のうち業務災害に係るもので厚生労働省令で定めるものの額(一時金として支給された給付金以外のものについては、その額は、厚生労働省令で定めるところにより算定するものとする。)を加えた額と一般保険料の額(第一第一事業については、前項規定による労災保険率(その率がこの規定により引き上げ又は引き下げられたときは、その引き上げ又は引き下げられた率)に応ずる部分の額)から非業務災害率(労災保険法の適用を受けるすべての事業の過去三年間の通勤災害に係る災害及び二次健康診断給付に要した費用の額その他の事情を考慮して厚生労働大臣の定める率をいう。以下この項及び第二十条第一項において同じ。)に応ずる部分の額を減じた額に第一種特別加入保険料の額から特別加入非業務災害率(非業務災害率から第十三の厚生労働大臣の定める率を減じた率をいう。第二十第一及び第二において同じ。)に応ずる部分の額を減じた額を加えた額に業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用その他の事情を考慮して厚生労働省令で定める率(第二十第一第一において「第一種調整率」という。)を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下である場合には、当該事業についての前項規定による労災保険率から非業務災害率を減じた率を百分の四十の範囲内において厚生労働省令で定める率だけ引き上げ又は引き下げた率に非業務災害率を加えた率を、当該事業についての基準日の属する保険年度の次の次の保険年度の労災保険率とすることができる
(3) If the ratio between the amount of the insurance benefits pertaining to employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act, the insurance benefits pertaining to persons afflicted with a disease caused as a result of having been engaged in a specific job or occupation for a long period which is specified by the Ordinance of the Ministry of Health, Labour and Welfare (limited to the persons specified by the Ordinance of the Ministry of Health, Labour and Welfare for each type of the businesses specified by the Ordinance of the Ministry of Health, Labour and Welfare, taking into consideration of the service period in respect of such business, etc.) (hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1)), and the insurance benefits pertaining to persons deemed as entitled to receive the insurance benefit pursuant to the provision of Article 36, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as the "insured of Class III special enrollment")) in respect of any business falling under any of the following items during each insurance year of three consecutive insurance years and in respect of which business three years or more have passed, since the establishment of the insurance relation of industrial accident insurance, as of March 31 of the last insurance year of such consecutive three insurance years (hereinafter referred to as the "reference date" in this paragraph), the payment of which has been made during such consecutive three insurance years (or, in case of insurance benefits paid as pension or otherwise specified by the Ordinance of the Ministry of Health, Labour and Welfare, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; the same shall apply in Article 20, paragraph (1)), plus the amount of the payments made as the services listed in Article 29, paragraph (1), item (ii) of the Industrial Accident Insurance Act which pertain to employment injury and which are specified by the Ordinance of the Ministry of Health, Labour and Welfare (or, in case of payments other than those paid as lump sum payments, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare) on one hand, and the amount obtained by multiplying the aggregate of the amount of the general insurance premiums (or, in case of the businesses set forth in paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate prescribed in the preceding paragraph (or, if such rate has been increased or decreased pursuant to the provision of such paragraph, such increased or decreased rate)) after deducting the amount of the portion corresponding to the off-the-job injury rate (meaning the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to commuting injury and the amount of the costs required for the benefit for second medical examination, etc. during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied, and other circumstances; hereinafter the same shall apply in this paragraph and in Article 20, paragraph (1)) plus the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate (meaning the off-the-job injury rate after deducting the rate determined by the Minister of Health, Labour and Welfare set forth in Article 13; the same shall apply in each item of Article 20, paragraph (1) and in Article 20, paragraph (2)), by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning employment injury, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, and other circumstances (in Article 20, paragraph (1), item (i) referred to as the "Class I adjustment rate") on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, then the Minister of Health, Labour and Welfare may acknowledge the rate calculated by increasing or decreasing the industrial accident insurance rate prescribed in the preceding paragraph in respect of such business less the off-the-job injury rate, by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), as the industrial accident insurance rate for the insurance year two years following the insurance year in which the reference date of such business is included.
一 以上の労働者使用する事業
(i) Business employing 100 or more workers
二 二十以上百未満労働者使用する事業であつて、当該労働者の数に当該事業と同種の事業に係る前項規定による労災保険率から非業務災害率を減じた率を乗じて得た数が厚生労働省令で定める数以上であるもの
(ii) Business employing 20 or more but less than 100 workers, in respect of which the value obtained by multiplying the number of such workers, by the rate calculated by reducing the off-the-job injury rate from the industrial accident insurance rate prescribed in the preceding paragraph pertaining to the businesses of the same type as such business, is not less than the value specified by the Ordinance of the Ministry of Health, Labour and Welfare
三 前二に掲げる事業のほか、厚生労働省令で定める規模事業
(iii) In addition to the businesses listed in the two preceding items, business in the scale specified by the Ordinance of the Ministry of Health, Labour and Welfare
4 雇用保険率は、千分の十九・五とする。ただし、次の各(第三を除く。)に掲げる事業(第一及び第二に掲げる事業のうち、季的に休業し、又は事業規模が縮小することのない事業として厚生労働大臣が指定する事業を除く。)については千分の二十一・五とし、第三に掲げる事業については千分の二十二・五とする
(4) The employment insurance rate shall be nineteen point five one-thousandth (19.5/1000); provided, however, that such rate shall be twenty-one point five one-thousandth (21.5/1000) in case of the businesses falling under any of the following items (excluding item (iii)) (excluding, among other businesses listed in items (i) and (ii), the businesses designated by the Minister of Health, Labour and Welfare as the businesses having no seasonal suspension or scaledown), or twenty-two point five one-thousandth (22.5/1000) in case of the businesses listed in item (iii).
一 土地の耕作若しくは開墾又は植物の栽植、栽培、採取若しくは伐採の事業その他農林の事業
(i) Business of cultivation of land, planting, growing, harvesting or cutting of plants, or other agro forestry businesses
二 の飼育又は水産動植物の採捕若しくは養殖の事業その畜産、養蚕又は水産の事業
(ii) Business of breeding animals, capturing or cultivating aquatic animals and plants, or other livestock farming, sericultural or fishery businesses
三 土木、建築その工作物建設、改造、保存修理、変更、破壊若しくは解体又はその準備事業
(iii) Civil engineering or construction business or other businesses for construction, alteration, preservation, repair, modification, demolition or wrecking of structures or preparation thereof
四 清酒の製造事業
(iv) Business of producing sake
五 前各に掲げるもののほか雇用保険法第三十八第一規定する短期雇用特例被保険者雇用の状況等を考慮して政令で定める事業
(v) In addition to the businesses listed in each preceding item (i) to (iv) inclusive, any business specified by a Cabinet Order by taking into consideration of the employment situations, etc. of the insured person covered by short-term employment special provisions prescribed by Article 38, paragraph (1) of the Employment Insurance Act
5 厚生労働大臣は、毎会計年度において、徴収保険料額並びに雇用保険法第六十六第一、第二及び第五並びに第六十七規定による国庫の負担額の合計額と同規定による失業等給付の額(以下このにおいて「失業等給付額」という。)との差額を当該会計年度末における労働保険特別会計雇用勘定積立金(第七において「積立金」という。)に加減した額が、当該会計年度における失業等給付額の二倍に相当する額を超え、又は当該失業等給付額に相当する額を下るに至つた場合において、必要があると認めるときは、労働政策審議会意見を聴いて、一年以内の期間を定め、雇用保険率を千分の十五・五から千分の二十三・五まで(前項ただし書規定する事業(同第三に掲げる事業を除く。)については千分の十七・五から千分の二十五・五まで、同に掲げる事業については千分の十八・五から千分の二十六・五まで)の範囲内において変更することができる
(5) The Minister of Health, Labour and Welfare may modify the employment insurance rate, after consulting the Labor Policy Council and by setting a definite term of one year or less, within the scope of fifteen point five one-thousandth (15.5/1000) to twenty-three point five one-thousandth (23.5/1000) inclusive (or seventeen point five one-thousandth (17.5/1000) to twenty-five point five one-thousandth (25.5/1000) inclusive in case of the businesses prescribed in the proviso to the preceding paragraph (excluding the businesses listed in item (iii) of the same paragraph), or eighteen point five one-thousandth (18.5/1000) to twenty-six point five one-thousandth (26.5/1000) inclusive in case of the businesses listed in the same item) if, in every fiscal year, the amount obtained by increasing or decreasing the reserve fund of the employment account under the labor insurance special account (in paragraph (7) referred to as the "reserve fund") at the end of such fiscal year, by the difference between the aggregate of the amount of the collected insurance premiums and the amount of the state contributions prescribed by Article 66, paragraphs (1), (2) and (5) and Article 67 of the Employment Insurance Act, and the amount of the benefits for unemployment, etc. paid pursuant to the provisions of the same Act (hereinafter referred to as the "amount of benefits for unemployment, etc." in this paragraph) comes to exceed the amount equal to twice of the amount of benefits for unemployment, etc. for such fiscal year, or fall below the amount equal to such amount of benefits for unemployment, etc., and the Minister of Health, Labour and Welfare finds it necessary.
6 前項の「徴収保険料額」とは、第一第一事業に係る一般保険料の額のうち雇用保険率に応ずる部分の額(前条規定により高年齢労働者使用する事業の一般保険料の額を同規定による額とする場合には、当該一般保険料の額に第一第一に掲げる事業に係る高年齢者免除額(前条規定により第十一第一規定による額から減ずることとする額をいう。以下この項及び第三十条において同じ。)を加えた額のうち雇用保険率に応ずる部分の額から当該高年齢者免除額を減じた額)の総額と第一第三事業に係る一般保険料の額の総額とを合計した額(以下この及び第八において「一般保険徴収額」という。)から当該一般保険徴収額に二事業率(千分の三・五の率(第四第三に掲げる事業については、千分の四・五の率)を雇用保険率で除して得た率をいう。同第一において同じ。)を乗じて得た額(第八において「二事業充当徴収保険料額」という。)を減じた額及び印紙保険料の額の総額合計額をいう。
(6) The term "amount of the collected insurance premiums" as used in the preceding paragraph shall mean the aggregate of the total of the stamp insurance premiums and the amount calculated by reducing, from the aggregate of the total of the portion corresponding to the employment insurance rate, among the amount of the general insurance premiums pertaining to the businesses set forth in paragraph (1), item (i) (or, in case of acknowledging the amount prescribed in the preceding Article as the amount of the general insurance premiums for the businesses employing older workers pursuant to the provision of the same Article, the amount calculated by reducing, from the portion corresponding to the employment insurance rate, among the aggregate of the amount of such general insurance premiums and the amount of the older worker exemptions (meaning the amount to be reduced, pursuant to the provision of the preceding Article, from the amount prescribed by Article 11, paragraph (1); hereinafter the same shall apply in this paragraph and in Article 30) pertaining to the businesses listed in paragraph (1), item (i), the amount of such older worker exemptions) and the total of the amount of general insurance premiums pertaining to the businesses set forth in paragraph (1), item (iii) (hereinafter referred to as the "amount of collected general insurance premiums" in this paragraph and paragraph (8)), the amount obtained by multiplying such amount of collected general insurance premiums by the two-service rate (meaning the rate obtained by dividing the rate of three point five one-thousandth (3.5/1000) (or, in case of the businesses listed in paragraph (4), item (iii), the rate of four point five one-thousandth (4.5/1000)) by the employment insurance rate; the same shall apply in the same Article, paragraph (1)) (in paragraph (8) referred to as the "amount of collected insurance premiums for appropriation to two-service costs").
7 厚生労働大臣は、第五規定により雇用保険率を変更するに当たつては、雇用保険法第四第一規定する被保険者(第三十及び第三十一において「被保険者」という。)の雇用及び失業の状況その他の事情を考慮し、雇用保険事業に係る失業等給付支給に支障が生じないようにするために必要な額の積立金を保有しつつ、雇用保険事業に係る財政の均衡を保つことができるよう、配慮するものとする
(7) The Minister of Health, Labour and Welfare shall, when he/she modifies the employment insurance rate pursuant to the provision of paragraph (5), consider the employment and unemployment situations of the insured person prescribed by Article 4, paragraph (1) of the Employment Insurance Act (in Article 30 and Article 31 referred to as the "insured") and other circumstances, and give due consideration to allow the maintenance of balanced budget pertaining to the employment insurance services, while maintaining the reserve fund in the amount necessary for preventing any trouble in the payment of the benefits for unemployment, etc. under the employment insurance services.
8 厚生労働大臣は、毎会計年度において、二事業充当徴収保険料額と雇用保険法規定による雇用安定事業及び能力開発事業に要する費用に充てられた額(予算の定めるところにより、労働保険特別会計雇用勘定に置かれる雇用安定資金に繰り入れられた額を含む。)との差額を当該会計年度末における当該雇用安定資金に加減した額が、当該会計年度における一般保険徴収額に千分の三・五の率(第四第三に掲げる事業については、千分の四・五の率)を雇用保険率で除して得た率を乗じて得た額の一・五倍に相当する額を超えるに至つた場合には、雇用保険率を一年間その率から千分の〇・五の率を控除した率に変更するものとする
(8) The Minister of Health, Labour and Welfare shall modify the employment insurance rate for one year to the rate obtained by reducing from such employment insurance rate the rate of zero point five one-thousandth (0.5/1000) if, in every fiscal year, the amount obtained by increasing or decreasing the employment stability fund in the employment account under the labor insurance special account at the end of such fiscal year by the difference between the amount of collected insurance premiums for appropriation to two-service costs and the amount appropriated to the costs required for the employment stability services and the human resources development services provided for in the Employment Insurance Act (including the amount transferred or provided to such employment stability fund as prescribed in the budget) comes to exceed the amount equal to one point five (1.5) times as much as the amount obtained by multiplying the amount of collected general insurance premiums in such fiscal year by the rate obtained by dividing the rate of three point five one-thousandth (3.5/1000) (or, in case of the businesses listed in paragraph (4), item (iii), four point five one-thousandth (4.5/1000)) by the employment insurance rate.
9 前項の規定により雇用保険率が変更されている場合においては、第五中「千分の十五・五から千分の二十三・五まで」とあるのは「千分の十五から千分の二十三まで」と、「千分の十七・五から千分の二十五・五まで」とあるのは「千分の十七から千分の二十五まで」と、「千分の十八・五から千分の二十六・五まで」とあるのは「千分の十八から千分の二十六まで」とし、第六中「千分の三・五」とあるのは「千分の三」と、「千分の四・五」とあるのは「千分の四」とする
(9) If the employment insurance rate has been modified pursuant to the provision of the preceding paragraph, the term "fifteen point five one-thousandth (15.5/1000) to twenty-three point five one-thousandth (23.5/1000) inclusive" in paragraph (5) shall be deemed to be replaced with "fifteen one-thousandth (15/1000) to twenty-three one-thousandth (23/1000) inclusive", the term "seventeen point five one-thousandth (17.5/1000) to twenty-five point five one-thousandth (25.5/1000) inclusive" with "seventeen one-thousandth (17/1000) to twenty-five one-thousandth (25/1000) inclusive", and the term "eighteen point five one-thousandth (18.5/1000) to twenty-six point five one-thousandth (26.5/1000) inclusive" with "eighteen one-thousandth (18/1000) to twenty-six one-thousandth (26/1000) inclusive" ; and the term "three point five one-thousandth (3.5/1000)" in paragraph (6) shall be deemed to be replaced with "three one-thousandth (3/1000)", and the term "four point five one-thousandth (4.5/1000)" with "four one-thousandth (4/1000)".
(労災保険率の特例)
(Special Provisions for Industrial Accident Insurance Rate)
第十二条の二 前条第三の場合において、厚生労働省令で定める数以下の労働者使用する事業主が、連続する三保険年度中のいずれかの保険年度においてその事業使用する労働者安全又は衛生を確保するための措置で厚生労働省令で定めるものを講じたときであつて、当該措置が講じられた保険年度のいずれかの保険年度の次の保険年度の初日から六箇月以内に当該事業に係る労災保険率につきこの規定適用を受けようとするその他厚生労働省令で定める事を記載した申告書を提出しているときは、当該連続する三保険年度中の最後の保険年度の次の次の保険年度の同の労災保険率については、同中「百分の四十」とあるのは、「百分の四十五」として、同規定適用する
Article 12-2 In case of the preceding Article, paragraph (3), if a business operator employing workers in the number specified by the Ordinance of the Ministry of Health, Labour and Welfare or less has taken the measures specified by the Ordinance of the Ministry of Health, Labour and Welfare to secure safety or health of the workers employed for such business during any insurance year of three consecutive insurance years, and such business operator submits the notification describing its intention to apply for the application of the provision of this Article in respect of the industrial accident insurance rate pertaining to such business and other matters specified by the Ordinance of the Ministry of Health, Labour and Welfare within six months from the first day of the insurance year following any insurance year during which such measures were taken, then the provision of the same paragraph shall apply to the industrial accident insurance rate prescribed in the same paragraph for the insurance year two years following the last insurance year of such consecutive three insurance years, by replacing the term "forty one-hundredth (40/100)" in the same paragraph with "forty-five one-hundredth (45/100)".
(第一種特別加入保険料の額)
(Amount of Class I Special Enrollment Insurance Premiums)
第十三条 第一種特別加入保険料の額は、労災保険法第三十四第一規定により保険給付を受けることができることとされた者について同第三給付基礎日額その他の事情を考慮して厚生労働省令で定める額の総額にこれらの者に係る事業についての第十二第二規定による労災保険率(その率が同第三規定により引き上げ又は引き下げられたときは、その引き上げ又は引き下げられた率)と同一の率から労災保険法の適用を受けるすべての事業の過去三年間の二次健康診断給付に要した費用の額を考慮して厚生労働大臣の定める率を減じた率(以下「第一種特別加入保険料率」という。)を乗じて得た額とする
Article 13 The amount of the Class I special enrollment insurance premiums shall be the amount obtained by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare for the persons deemed as entitled to receive the insurance benefit pursuant to the provision of Article 34, paragraph (1) of the Industrial Accident Insurance Act, by taking into consideration of the basic daily benefit amount set forth in item (iii) of the same paragraph and other circumstances, by the rate obtained by reducing, from the rate identical to the industrial accident insurance rate prescribed by Article 12, paragraph (2) (or, if such rate has been increased or decreased pursuant to the same Article, paragraph (3), such increased or decreased rate) for the businesses pertaining to such persons, the rate prescribed by the Minister of Heath, Labour and Welfare by taking into consideration of the amount of the costs required for the benefit for second medical examination, etc. during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied (hereinafter referred to as the "Class I special enrollment insurance premium rate").
(第二種特別加入保険料の額)
(Amount of Class II Special Enrollment Insurance Premiums)
第十四条 第二種特別加入保険料の額は、労災保険法第三十五第一規定により労災保険適用を受けることができることとされた者(次項において「第二種特別加入者」という。)について同第一第六給付基礎日額その他の事情を考慮して厚生労働省令で定める額の総額に労災保険法第三十三第三事業と同種若しくは類似の事業又は第五作業と同種若しくは類似の作業を行う事業についての業務災害及び通勤災害に係る災害率(労災保険法第三十五第一の厚生労働省令で定める者に関しては、当該同種若しくは類似の事業又は当該同種若しくは類似の作業を行う事業についての業務災害に係る災害率)、社会復帰促進等事業として行う事業種類及び内容その他の事情を考慮して厚生労働大臣の定める率(以下「第二種特別加入保険料率」という。)を乗じて得た額とする
Article 14 The amount of the Class II special enrollment insurance premiums shall be the amount obtained by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare for the persons deemed as entitled to be covered by the industrial accident insurance pursuant to the provision of Article 35, paragraph (1) of the Industrial Accident Insurance Act (in the following paragraph referred to as the "insured of Class II special enrollment"), by taking into consideration of the basic daily benefit amount set forth in the same Article, paragraph (1), item (vi) and other circumstances, by the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to employment injury and commuting injury for the businesses of the same type as or similar type to those set forth in Article 33, item (iii) of the Industrial Accident Insurance Act or the businesses conducting the works of the same type as or similar type to those set forth in the same Article, item (v) (or, in case of the persons specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 35, paragraph (1) of the Industrial Accident Insurance Act, the injury rate pertaining to employment injury for such business of the same or similar type or the business conducting such works of the same or similar type), the type and content of the services implemented as the services for social rehabilitation promotion, etc. and other circumstances (hereinafter referred to as the "Class II special enrollment insurance premium rate").
2 第二種特別加入保険料率は、第二種特別加入者に係る保険給付及び社会復帰促進事業に要する費用の予想額に照らし、将来にわたつて、労災保険事業に係る財政の均衡を保つことができるものでなければならない。
(2) The Class II special enrollment insurance premium rate shall be required to be of the value that would allow the maintenance of balanced budget pertaining to the industrial accident insurance services now and in the future, in light of the anticipated costs of the insurance benefits pertaining to the insured person of Class II special enrollment and of the services for social rehabilitation promotion, etc.
(第三種特別加入保険料の額)
(Amount of Class III Special Enrollment Insurance Premiums)
第十四条の二 第三種特別加入保険料の額は、第三種特別加入者について労災保険法第三十六第一第二において準用する労災保険法第三十四第一第三給付基礎日額その他の事情を考慮して厚生労働省令で定める額の総額に労災保険法第三十三第六又は第七に掲げる者が従事している事業と同種又は類似のこの法律の施行地内で行われている事業についての業務災害及び通勤災害に係る災害率、社会復帰促進等事業として行う事業種類及び内容その他の事情を考慮して厚生労働大臣の定める率(以下「第三種特別加入保険料率」という。)を乗じて得た額とする
Article 14-2 The amount of the Class III special enrollment insurance premiums shall be the amount obtained by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the basic daily benefit amount set forth in Article 34, paragraph (1), item (iii), which applies mutatis mutandis to the insured person of Class III special enrollment pursuant to Article 36, paragraph (1), item (ii) of the Industrial Accident Insurance Act and other circumstances, by the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to employment injury and commuting injury for the businesses of the same type as or similar type to those in which the persons listed in Article 33, item (vi) or (vii) of the Industrial Accident Insurance Act are engaged and which are operated within the jurisdiction where this Act is effective, the type and content of the services implemented as the services for social rehabilitation promotion, etc. and other circumstances (hereinafter referred to as the "Class III special enrollment insurance premium rate").
2 前条第二の規定は、第三種特別加入保険料率について準用するこの場合において、同項中「第二種特別加入者」とあるのは、「第三種特別加入者」と読み替えるものとする
(2) The provision of the preceding Article, paragraph (2) shall apply mutatis mutandis to the Class III special enrollment insurance premium rate. In this case, the term "the insured person of Class II special enrollment" in the same paragraph shall be deemed to be replaced with "the insured person of Class III special enrollment".
(概算保険料の納付)
(Payment of Estimated Insurance Premiums)
第十五条 事業主は、保険年度ごとに、次に掲げる労働保険料を、その労働保険料の額その他厚生労働省令で定める事を記載した申告書に添えて、その保険年度の六月一日から四十日以内(保険年度の中途に保険関係が成立したものについては、当該保険関係が成立した日(保険年度の中途に労災保険法第三十四第一承認があつた事業に係る第一種特別加入保険及び保険年度の中途に労災保険法第三十六第一承認があつた事業に係る第三種特別加入保険料に関しては、それぞれ当該承認があつた日)から五十日以内)に納付しなければならない
Article 15 Business operators shall pay every insurance year the following labor insurance premiums, with the declaration form describing the amount of such labor insurance premiums and other matters specified by the Ordinance of the Ministry of Health, Labour and Welfare, within 40 days from June 1 of such insurance year (or, in case of the business in respect of which the insurance relation is established in the midst of an insurance year, within 50 days from the day on which such insurance relation is established (or, for the Class I special enrollment insurance premiums pertaining to businesses which have obtained the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act in the midst of an insurance year and the Class III special enrollment insurance premiums pertaining to businesses which have obtained the approval set forth in Article 36, paragraph (1) of the Industrial Accident Insurance Act in the midst of an insurance year, the day on which such approval is obtained, respectively)).
一 及び第三事業以外の事業にあつては、その保険年度に使用するすべての労働者保険年度の中途に保険関係が成立したものについては、当該保険関係が成立した日からその保険年度の末日までに使用するすべての労働者に係る賃金総額その額に千円未満の端数があるときは、その端数は、切り捨てる。以下同じ。)の見込額(厚生労働省令で定める場合にあつては、直前の保険年度に使用したすべての労働者に係る賃金総額)に当該事業についての第十二規定による一般保険に係る保険料率(以下「一般保険料率」という。)を乗じて算定した一般保険
(i) For businesses other than the businesses listed in the following item and in item (iii), the general insurance premiums calculated by multiplying the prospective amount of the total wages (if such amount includes a fraction less than one thousand yen, such fraction shall be rounded down; the same shall apply hereinafter) pertaining to all workers employed during such insurance year (or, in case of establishment of the insurance relation in the midst of an insurance year, all workers employed during the period from the day on which such insurance relation is established to the end of such insurance year) (or the amount of total wages pertaining to all workers employed during the immediately preceding insurance year, in case prescribed as such in the Ordinance of the Ministry of Health, Labour and Welfare), by the insurance premium rate pertaining to the general insurance premiums pursuant to the provision of Article 12 (hereinafter referred to as the "general insurance premium rate") for such businesses
二 労災保険法第三十四第一承認に係る事業又は労災保険法第三十六第一承認に係る事業にあつては、次に掲げる労働保険
(ii) For businesses pertaining to the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act or businesses pertaining to the approval set forth in Article 36, paragraph (1) of the Industrial Accident Insurance Act, the following labor insurance premiums
イ 労災保険法第三十四第一承認に係る事業(ハの事業を除く。)にあつては、その使用するすべての労働者に係る賃金総額の見込額について前規定の例により算定した一般保険及びその保険年度における第十三の厚生労働省令で定める額の総額その額に千円未満の端数があるときは、その端数は、切り捨てる。以下同じ。)の見込額(厚生労働省令で定める場合にあつては、直前の保険年度における同の厚生労働省令で定める額の総額。ハにおいて同じ。)に当該事業についての第一種特別加入保険料率を乗じて算定した第一種特別加入保険
(a) For businesses pertaining to the approval prescribed by Article 34, paragraph (1) of the Industrial Accident Insurance Act (excluding the businesses prescribed in (c) below), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the prospective amount of total wages pertaining to all workers employed for such business, and the Class I special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 13 for such insurance year (if such amount includes a fraction less than one thousand yen, such fraction shall be rounded down; the same shall apply hereinafter) (or the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in the same Article for the immediately preceding insurance year, in case prescribed as such in the Ordinance of the Ministry of Health, Labour and Welfare; the same shall apply in (c) below), by the Class I special enrollment insurance rate for such business
ロ 労災保険法第三十六第一承認に係る事業(ハの事業を除く。)にあつては、その使用するすべての労働者に係る賃金総額の見込額について前規定の例により算定した一般保険及びその保険年度における前条第一の厚生労働省令で定める額の総額その額に千円未満の端数があるときは、その端数は、切り捨てる。以下同じ。)の見込額(厚生労働省令で定める場合にあつては、直前の保険年度における同の厚生労働省令で定める額の総額。ハにおいて同じ。)に当該事業についての第三種特別加入保険料率を乗じて算定した第三種特別加入保険
(b) For businesses pertaining to the approval prescribed by Article 36, paragraph (1) of the Industrial Accident Insurance Act (excluding the businesses prescribed in (c) below), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the prospective amount of total wages pertaining to all workers employed for such business, and the Class III special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in the preceding Article, paragraph (1) for such insurance year (if such amount includes a fraction less than one thousand yen, such fraction shall be rounded down; the same shall apply hereinafter) (or the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in the same paragraph for the immediately preceding insurance year, in case prescribed as such in the Ordinance of the Ministry of Health, Labour and Welfare; the same shall apply in (c) below), by the Class III special enrollment insurance rate for such business
ハ 労災保険法第三十四第一承認及び労災保険法第三十六第一承認に係る事業にあつては、その使用するすべての労働者に係る賃金総額の見込額について前規定の例により算定した一般保険並びにその保険年度における第十三の厚生労働省令で定める額の総額の見込額についてイの規定の例により算定した第一種特別加入保険及び前条第一の厚生労働省令で定める額の総額の見込額についてロの規定の例により算定した第三種特別加入保険
(c) For businesses pertaining to the approval prescribed by Article 34, paragraph (1) of the Industrial Accident Insurance Act and the approval prescribed by Article 36, paragraph (1) of the Industrial Accident Insurance Act, the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the prospective amount of total wages pertaining to all workers employed for such business, and the Class I special enrollment insurance premiums calculated pursuant to the rule in the provision of (a) above in respect of the prospective amount of the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 13 for such insurance year and the Class III special enrollment insurance premiums calculated pursuant to the rule in the provision of (b) above in respect of the prospective amount of the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in the preceding Article, paragraph (1) for such insurance year
三 労災保険法第三十五第一承認に係る事業にあつては、その保険年度における第十四第一の厚生労働省令で定める額の総額その額に千円未満の端数があるときは、その端数は、切り捨てる。以下同じ。)の見込額(厚生労働省令で定める場合にあつては、直前の保険年度における同の厚生労働省令で定める額の総額)に当該事業についての第二種特別加入保険料率を乗じて算定した第二種特別加入保険
(iii) For businesses pertaining to the approval prescribed by Article 35, paragraph (1) of the Industrial Accident Insurance Act, the Class II special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1) for such insurance year (if such amount includes a fraction less than one thousand yen, such fraction shall be rounded down; the same shall apply hereinafter) (or the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in the same paragraph for the immediately preceding insurance year, in case prescribed as such in the Ordinance of the Ministry of Health, Labour and Welfare), by the Class II special enrollment insurance rate for such business
2 有期事業については、その事業主は、前項規定にかかわらず、次に掲げる労働保険料を、その労働保険料の額その他厚生労働省令で定める事を記載した申告書に添えて、保険関係が成立した日(当該保険関係が成立した日の翌日以後に労災保険法第三十四第一承認があつた事業に係る第一種特別加入保険料に関しては、当該承認があつた日)から二十日以内に納付しなければならない
(2) For businesses with a definite term, the business operator shall be required, notwithstanding the provision of the preceding paragraph, to pay the following labor insurance premiums, with the declaration form describing the amount of such labor insurance premiums and other matters specified by the Ordinance of the Ministry of Health, Labour and Welfare, within 20 days from the day on which the insurance relation is established (or, in case of the Class I special enrollment insurance premiums pertaining to a business for which the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act is obtained on and after the day following the day on which such insurance relation is established, the day on which such approval is obtained).
一 前項第一事業にあつては、当該保険関係に係る期間使用するすべての労働者に係る賃金総額の見込額に当該事業についての一般保険料率を乗じて算定した一般保険
(i) For businesses prescribed in the preceding paragraph, item (i), the general insurance premiums calculated by multiplying the prospective amount of total wages pertaining to all workers employed for the business during the whole period pertaining to such insurance relation by the general insurance premium rate for such business
二 前項第二イの事業にあつては、その使用するすべての労働者に係る賃金総額の見込額について前規定の例により算定した一般保険及び労災保険法第三十四第一承認に係る期間における第十三の厚生労働省令で定める額の総額の見込額に当該事業についての第一種特別加入保険料率を乗じて算定した第一種特別加入保険
(ii) For businesses prescribed in the preceding paragraph, item (ii)(a), the general insurance premiums calculated pursuant to the rule in the provision of the preceding item in respect of the prospective amount of total wages pertaining to all workers employed for the business, and the Class I special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 13 for the whole period pertaining to the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act by the Class I special enrollment insurance premium rate for such business
三 前項第三事業にあつては、当該保険関係に係る期間における第十四第一の厚生労働省令で定める額の総額の見込額に当該事業についての第二種特別加入保険料率を乗じて算定した第二種特別加入保険
(iii) For businesses prescribed in the preceding paragraph, item (iii), the Class II special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1) for the whole period pertaining to such insurance relation by the Class II special enrollment insurance rate for such business
3 政府は、事業主が前二項の申告書を提出しないとき、又はその申告書の記載に誤りがあると認めるときは労働保険料の額を決定し、これを事業主通知する
(3) If the business operator fails to submit the declaration form set forth in the preceding two paragraphs, or the government acknowledges any error in the descriptions in such declaration form, the government shall determine the amount of the labor insurance premiums and give notice thereof to the business operator.
4 前項規定による通知を受けた事業主は、納付した労働保険料の額が同規定により政府決定した労働保険料の額に足りないときはその不足額を、納付した労働保険料がないときは同規定により政府決定した労働保険料を、その通知を受けた日から十五日以内に納付しなければならない
(4) The business operator which has received the notice pursuant to the provision of the preceding paragraph shall, if the amount of the labor insurance premiums paid is in short of the labor insurance premiums determined by the government, pay such shortfall, or if no such labor insurance premiums have been paid, pay the labor insurance premiums determined by the government, within 15 days from the day on which such notice is received.
第十五条の二 第十一の二の規定により一般保険料の額を同規定による額とすることとされた高年齢労働者使用する事業(第十九の二及び第三十において「高年齢者免除に係る事業」という。)の事業主前条第一又は第二規定により納付すべき労働保険料のうち一般保険料の額は、政令で定めるところにより、同第一第一若しくは第二又は第二第一若しくは第二規定にかかわらず、当該規定による額から、その保険年度に使用する高年齢労働者保険年度の中途に保険関係が成立したものについては、当該保険関係が成立した日からその保険年度の末日までに使用する高年齢労働者に係る高年齢者賃金総額その額に千円未満の端数がある場合には、厚生労働省令で定めるところにより端数計算をした後の額。以下この条及び第十九条の二において同じ。)の見込額(厚生労働省令で定める場合にあつては、直前の保険年度に使用した高年齢労働者に係る高年齢者賃金総額)に雇用保険率を乗じて得た額を超えない額を減じた額とする
Article 15-2 The amount of the general insurance premiums, among the labor insurance premiums payable pursuant to the provision of the preceding Article, paragraph (1) or (2) by the business operator of a business employing older workers for which the amount prescribed by Article 11-2 is acknowledged as the amount of the general insurance premiums pursuant to the provision of the same Article (hereinafter referred to as the "businesses pertaining to older worker exemptions" in Article 19-2 and Article 30), shall be, as specified by a Cabinet Order and notwithstanding the provision of the same Article, paragraph (1), item (i) or (ii), or paragraph (2), item (i) or (ii), the amount obtained by reducing, from the amount listed in each such item, the amount not exceeding the amount obtained by multiplying the prospective amount of total wages of older workers (if such amount includes a fraction less than one thousand yen, the amount after discarding such fraction pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; hereinafter the same shall apply in this Article and in Article 19-2) pertaining to the older workers employed during such insurance year (or the older workers employed during the period from the establishment of such insurance relation to the end of such insurance year in case the insurance relation is established in the midst of an insurance year) (or the amount of total wages of older workers pertaining to the older workers employed during the immediately preceding insurance year, in case prescribed as such in the Ordinance of the Ministry of Health, Labour and Welfare), by the employment insurance rate.
(増加概算保険料の納付)
(Payment of Increased Estimated Insurance Premiums)
第十六条 事業主は、第十五第一又は第二規定する賃金総額の見込額、第十三の厚生労働省令で定める額の総額の見込額、第十四第一の厚生労働省令で定める額の総額の見込額又は第十四の二第一の厚生労働省令で定める額の総額の見込額が増加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は、そのから三十日以内に、増加後の見込額に基づく労働保険料の額と納付した労働保険料の額との差額を、そのその他厚生労働省令で定める事を記載した申告書に添えて納付しなければならない
Article 16 If the prospective amount of total wages prescribed by Article 15, paragraph (1) or (2), the prospective amount of the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 13, the prospective amount of the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1) or the prospective amount of the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 14-2, paragraph (1) increases and the requirements specified by the Ordinance of the Ministry of Health, Labour and Welfare are met, the business operator shall pay the difference between the amount of the labor insurance premiums based on the increased prospective amount and the amount of the labor insurance premiums already paid, with the declaration form describing the amount of such difference and other matters specified by the Ordinance of the Ministry of Health, Labour and Welfare, within 30 days from such date.
(概算保険料の追加徴収)
(Additional Collection of Estimated Insurance Premiums)
第十七条 政府は、一般保険料率、第一種特別加入保険料率、第二種特別加入保険料率又は第三種特別加入保険料率の引上げを行つたときは、労働保険料を追加徴収する。
Article 17 The government shall, if it increases the general insurance premium rate, the Class I special enrollment insurance premium rate, the Class II special enrollment insurance premium rate or the Class III special enrollment insurance premium rate, additionally collect the relevant labor insurance premiums.
2 政府は、前項の規定により労働保険料を追加徴収する場合には、厚生労働省令で定めるところにより、事業主に対して、期限指定して、その納付すべき労働保険料の額を通知しなければならない
(2) The government shall, when it additionally collects the labor insurance premiums pursuant to the provision of the preceding paragraph, notify the business operators of the amount of the labor insurance premiums payable by each such business operator by designating the payment due date pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare.
(概算保険料の延納)
(Delayed Payment of Estimated Insurance Premiums)
第十八条 政府は、厚生労働省令で定めるところにより、事業主申請に基づき、その者が第十五、第十六及び前条規定により納付すべき労働保険料を延納させることができる。
Article 18 Pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare, the government may allow, at the request of the business operator, any delayed payment of the labor insurance premiums payable by such business operator pursuant to the provisions of Article 15, Article 16 and the preceding Article.
(確定保険料)
(Final Insurance Premiums)
第十九条 事業主は、保険年度ごとに、次に掲げる労働保険料の額その他厚生労働省令で定める事を記載した申告書を、次の保険年度の六月一日から四十日以内(保険年度の中途に保険関係が消滅したものについては、当該保険関係が消滅した日(保険年度の中途に労災保険法第三十四第一承認が取り消された事業に係る第一種特別加入保険及び保険年度の中途に労災保険法第三十六第一承認が取り消された事業に係る第三種特別加入保険料に関しては、それぞれ当該承認が取り消された日。第三において同じ。)から五十日以内)に提出しなければならない
Article 19 Business operators shall submit every insurance year the declaration form describing the amount of the following labor insurance premiums and other matters specified by the Ordinance of the Ministry of Health, Labour and Welfare within 40 days from June 1 of the following insurance year (or, in case of extinction of the insurance relation in the midst of an insurance year, within 50 days from the day on which such insurance relation becomes extinct (or, in case of the Class I special enrollment insurance premiums pertaining to the businesses for which the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act is revoked in the midst of an insurance year and the Class III special enrollment insurance premiums pertaining to the businesses for which the approval set forth in Article 36, paragraph (1) of the Industrial Accident Insurance Act is revoked in the midst of an insurance year, the day on which such approval is revoked, respectively; the same shall apply in paragraph (3))).
一 第十五第一第一事業にあつては、その保険年度に使用したすべての労働者保険年度の中途に保険関係が成立し、又は消滅したものについては、その保険年度において、当該保険関係が成立していた期間使用したすべての労働者に係る賃金総額当該事業についての一般保険料率を乗じて算定した一般保険
(i) For businesses prescribed by Article 15, paragraph (1), item (i), the general insurance premiums calculated by multiplying the total wages pertaining to all workers employed during such insurance year (or, in case of establishment or extinction of the insurance relation in the midst of an insurance year, all workers employed during the period such insurance relation existed during such insurance year), by the general insurance premium rate in respect of such business
二 第十五第一第二事業にあつては、次に掲げる労働保険
(ii) For businesses prescribed by Article 15, paragraph (1), item (ii), the following labor insurance premiums
イ 第十五第一第二イの事業にあつては、その使用したすべての労働者に係る賃金総額について前規定の例により算定した一般保険及びその保険年度における第十三の厚生労働省令で定める額の総額当該事業についての第一種特別加入保険料率を乗じて算定した第一種特別加入保険
(a) For businesses prescribed by Article 15, paragraph (1), item (ii)(a), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the total wages pertaining to all workers employed for such business, and the Class I special enrollment insurance premiums calculated by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 13 for such insurance year, by the Class I special enrollment insurance premium rate for such business
ロ 第十五第一第二ロの事業にあつては、その使用したすべての労働者に係る賃金総額について前規定の例により算定した一般保険及びその保険年度における第十四の二第一の厚生労働省令で定める額の総額当該事業についての第三種特別加入保険料率を乗じて算定した第三種特別加入保険
(b) For businesses prescribed by Article 15, paragraph (1), item (ii)(b), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the total wages pertaining to all workers employed for such business, and the Class III special enrollment insurance premiums calculated by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 14-2, paragraph (1) for such insurance year, by the Class III special enrollment insurance premium rate in respect of such business
ハ 第十五第一第二ハの事業にあつては、その使用したすべての労働者に係る賃金総額について前規定の例により算定した一般保険並びにその保険年度における第十三の厚生労働省令で定める額の総額についてイの規定の例により算定した第一種特別加入保険及びその保険年度における第十四の二第一の厚生労働省令で定める額の総額についてロの規定の例により算定した第三種特別加入保険
(c) For businesses prescribed by Article 15, paragraph (1), item (ii)(c), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the total wages pertaining to all workers employed for such business, and the Class I special enrollment insurance premiums calculated pursuant to the rule in (a) above in respect of the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 13 for such insurance year and the Class III special enrollment insurance premiums calculated pursuant to the rule in (b) above in respect of the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 14-2, paragraph (1) for such insurance year
三 第十五第一第三事業にあつては、その保険年度における第十四第一の厚生労働省令で定める額の総額当該事業についての第二種特別加入保険料率を乗じて算定した第二種特別加入保険
(iii) For businesses prescribed by Article 15, paragraph (1), item (iii), the Class II special enrollment insurance premiums calculated by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1) for such insurance year, by the Class II special enrollment insurance rate for such business
2 有期事業については、その事業主は、前項規定にかかわらず、次に掲げる労働保険料の額その他厚生労働省令で定める事を記載した申告書を、保険関係が消滅した日(当該保険関係が消滅した日前に労災保険法第三十四第一承認が取り消された事業に係る第一種特別加入保険料に関しては、当該承認が取り消された日。次項において同じ。)から五十日以内に提出しなければならない
(2) For businesses with a definite term, the business operator shall be required, notwithstanding the provision of the preceding paragraph, to submit the declaration form describing the amount of the following labor insurance premiums and other matters specified by the Ordinance of the Ministry of Health, Labour and Welfare within 50 days from the day on which the insurance relation becomes extinct (or, in case of the Class I special enrollment insurance premiums pertaining to a business for which the approval prescribed by Article 34, paragraph (1) of the Industrial Accident Insurance Act is revoked prior to the day on which such insurance relation becomes extinct, the day on which such approval is revoked; the same shall apply in the following paragraph).
一 第十五第一第一事業にあつては、当該保険関係に係る期間使用したすべての労働者に係る賃金総額当該事業についての一般保険料率を乗じて算定した一般保険
(i) For businesses prescribed by Article 15, paragraph (1), item (i), the general insurance premiums calculated by multiplying the total wages pertaining to all workers employed during the whole period pertaining to such insurance relation, by the general insurance premium rate for such business
二 第十五第一第二イの事業にあつては、その使用したすべての労働者に係る賃金総額について前規定の例により算定した一般保険及び労災保険法第三十四第一承認に係る期間における第十三の厚生労働省令で定める額の総額当該事業についての第一種特別加入保険料率を乗じて算定した第一種特別加入保険
(ii) For businesses prescribed by Article 15, paragraph (1), item (ii)(a), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the total wages pertaining to all workers employed for such business, and the Class I special enrollment insurance premiums calculated by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 13 for the whole period pertaining to the approval prescribed by Article 34, paragraph (1) of the Industrial Accident Insurance Act, by the Class I special enrollment insurance premium rate for such business
三 第十五第一第三事業にあつては、当該保険関係に係る期間における第十四第一の厚生労働省令で定める額の総額当該事業についての第二種特別加入保険料率を乗じて算定した第二種特別加入保険
(iii) For businesses prescribed by Article 15, paragraph (1), item (iii), the Class II special enrollment insurance premiums calculated by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1) for the whole period pertaining to such insurance relation, by the Class II special enrollment insurance premium rate for such business
3 事業主は、納付した労働保険料の額が前二労働保険料の額に足りないときはその不足額を、納付した労働保険料がないときは前二労働保険料を、前二申告書に添えて、有期事業以外の事業にあつては次の保険年度の六月一日から四十日以内(保険年度の中途に保険関係が消滅したものについては、当該保険関係が消滅した日から五十日以内)に、有期事業にあつては保険関係が消滅した日から五十日以内に納付しなければならない
(3) The business operator shall, if the amount of the labor insurance premiums paid is in short of the labor insurance premiums prescribed in the preceding two paragraphs, pay such shortfall, or, if no such labor insurance premiums have been paid, pay the labor insurance premiums prescribed in the preceding two paragraphs, with the declaration form prescribed in the preceding two paragraphs, within 40 days from June 1 of the following insurance year in case of businesses other than the businesses with a definite term (or, in case of extinction of the insurance relation in the midst of an insurance year, within 50 days from the day such insurance relation becomes extinct), or within 50 days from the day on which the insurance relation becomes extinct in case of businesses with a definite term.
4 政府は、事業主が第一項又は第二項の申告書を提出しないとき、又はその申告書の記載に誤りがあると認めるときは労働保険料の額を決定し、これを事業主通知する
(4) If the business operator fails to submit the declaration form set forth in paragraph (1) or (2), or the government acknowledges any error in the descriptions in such declaration form, the government shall determine the amount of the labor insurance premiums and give notice thereof to the business operator.
5 前項規定による通知を受けた事業主は、納付した労働保険料の額が同規定により政府決定した労働保険料の額に足りないときはその不足額を、納付した労働保険料がないときは同規定により政府決定した労働保険料を、その通知を受けた日から十五日以内に納付しなければならないただし、厚生労働省令で定める要件に該当する場合は、この限りでない
(5) The business operator which has received the notice pursuant to the provision of the preceding paragraph shall, if the amount of the labor insurance premiums paid is in short of the labor insurance premiums determined by the government pursuant to the provision of the same paragraph, pay such shortfall, or if no such labor insurance premiums have been paid, pay the labor insurance premiums determined by the government pursuant to the provision of the preceding paragraph, within 15 days from the day on which such notice is received; provided, however, that the provision of this paragraph shall not apply if the requirements specified by the Ordinance of the Ministry of Health, Labour and Welfare are met.
6 事業主納付した労働保険料の額が、第一又は第二労働保険料の額(第四規定により政府労働保険料の額を決定した場合には、その決定した額。以下「確定保険料の額」という。)をこえる場合には、政府は、厚生労働省令で定めるところにより、そのこえる額を次の保険年度の労働保険若しくは未納の労働保険その他この法律規定による徴収金に充当し、又は還付する。
(6) If the amount of the labor insurance premiums paid by the business operator exceeds the amount of the labor insurance premiums set forth in paragraph (1) or (2) (or, if the amount of the labor insurance premiums is determined by the government pursuant to the provision of paragraph (4), such determined amount; hereinafter referred to as the "amount of final insurance premiums"), the government shall, pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare, appropriate such exceeding amount to the labor insurance premiums for the following insurance year or the labor insurance premiums in arrears or to any other amount to be collected pursuant to the provisions of this Act, or refund the same.
第十九条の二 高年齢者免除に係る事業事業主前条第一又は第二規定により提出すべき申告書に記載する労働保険料のうち一般保険料の額は、政令で定めるところにより、同第一第一若しくは第二又は第二第一若しくは第二規定にかかわらず、当該規定による額から、その保険年度に使用した高年齢労働者保険年度の中途に保険関係が成立し、又は消滅したものについては、その保険年度において、当該保険関係が成立していた期間使用した高年齢労働者に係る高年齢者賃金総額雇用保険率を乗じて得た額を超えない額を減じた額とする
Article 19-2 The amount of the general insurance premiums, among the labor insurance premiums described in the declaration form which the business operator of the businesses pertaining to older worker exemptions is required to submit pursuant to the provision of the preceding Article, paragraph (1) or (2), shall be, as specified by a Cabinet Order and notwithstanding the provision of the same Article, paragraph (1), item (i) or (ii), or paragraph (2), item (i) or (ii), the amount obtained by reducing, from the amount listed in each such item, the amount not exceeding the amount obtained by multiplying the total wages of older workers pertaining to the older workers employed during such insurance year (or, in case of establishment or extinction of the insurance relation in the midst of an insurance year, the older workers employed during the period such insurance relation existed during such insurance year), by the employment insurance rate.
(確定保険料の特例)
(Special Provisions for Final Insurance Premiums)
第二十条 労災保険に係る保険関係が成立している有期事業であつて厚生労働省令で定めるものが次の各のいずれかに該当する場合には、第十一第一規定にかかわらず、政府は、その事業の一般保険に係る確定保険料の額をその額(第十二第一第一事業についての一般保険に係るものにあつては、当該事業についての労災保険率に応ずる部分の額)から非業務災害率に応ずる部分の額を減じた額に百分の四十の範囲内において厚生労働省令で定める率を乗じて得た額だけ引き上げ又は引き下げて得た額を、その事業についての一般保険料の額とすることができる
Article 20 If a business with a definite term in respect of which the insurance relation pertaining to industrial accident insurance has been established and which is specified by the Ordinance of the Ministry of Health, Labour or Welfare falls under any of the following items, the government may acknowledge, notwithstanding the provision of Article 11, paragraph (1), the amount obtained by increasing or decreasing the amount of final insurance premiums pertaining to the general insurance premiums for such business, by the amount obtained by multiplying the amount reducing from such amount of final insurance premiums (or, in case such amount pertains to the general insurance premiums for the businesses set forth in Article 12, paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate for such business) the amount of the portion corresponding to the off-the-job injury rate, by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), as the amount of the general insurance premiums for such business.
一 事業終了した日から三箇月を経過した日前における労災保険法の規定による業務災害に関する保険給付(労災保険法第十六の六第一第二の場合に支給される遺族補償一時金及び特定疾病にかかつた者に係る保険給付を除く。)の額に第十二第三の厚生労働省令で定める給付金の額を加えた額と一般保険に係る確定保険料の額(同第一第一事業については、労災保険率に応ずる部分の額。次において同じ。)から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険に係る確定保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額に第一種調整率を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下であつて、その割合がその日以後において変動せず、又は厚生労働省令で定める範囲を超えて変動しないと認められるとき。
(i) If the ratio between the amount of the insurance benefits concerning employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act and the insurance benefits pertaining to persons afflicted with a specific disease) prior to the day on which three months have elapsed from the day the business is terminated, plus the amount of the benefits specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums (or, in case of the businesses set forth in the same Article, paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate; the same shall apply in the following item) after deducting the amount of the portion corresponding to the off-the-job injury rate, plus the amount of final insurance premiums pertaining to the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate, multiplied by the Class I adjustment rate on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, and such ratio does not change on and after such date, or such ratio is deemed as not changing beyond the scope specified by the Ordinance of the Ministry of Health, Labour and Welfare; or
二 に該当する場合を除き、事業終了した日から九箇月を経過した日前における労災保険法の規定による業務災害に関する保険給付(労災保険法第十六の六第一第二の場合に支給される遺族補償一時金及び特定疾病にかかつた者に係る保険給付を除く。)の額に第十二第三の厚生労働省令で定める給付金の額を加えた額と一般保険に係る確定保険料の額から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険に係る確定保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額に第二種調整率(業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用有期事業に係る業務災害に関する保険給付当該事業終了した日から九箇月を経過した日以後におけるものに要する費用その他の事情を考慮して厚生労働省令で定める率をいう。)を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下であるとき。
(ii) Except for the cases falling under the preceding item, if the ratio between the amount of the insurance benefits concerning employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act and the insurance benefits pertaining to persons afflicted with a specific disease) paid prior to the day on which 9 months have elapsed from the day the business is terminated, plus the amount of the benefits specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums after deducting the amount of the portion corresponding to the off-the-job injury rate, plus the amount of final insurance premiums concerning the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate, multiplied by the Class II adjustment rate (meaning the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning employment injury, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, the costs required for the insurance benefits concerning employment injury pertaining to businesses with a definite term paid on and after the day nine months have elapsed from the day the business is terminated, and other circumstances) on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less.
2 前項の規定は、第一種特別加入保険料に係る確定保険料の額について準用する。この場合において、同列記以外の部分中「第十一第一」とあるのは「第十三」と、「非業務災害率」とあるのは「特別加入非業務災害率」と読み替えるものとする
(2) The provision of the preceding paragraph shall apply mutatis mutandis to the amount of final insurance premiums pertaining to the Class I special enrollment insurance premiums. In this case, the term "Article 11, paragraph (1)" in the provision other than each listing item in the same paragraph shall be deemed to be replaced with "Article 13", and the term "off-the-job injury rate" with "special enrollment off-the-job injury rate".
3 政府は、第一前項において準用する場合を含む。)の規定により労働保険料の額を引き上げ又は引き下げた場合には、厚生労働省令で定めるところにより、その引き上げ又は引き下げられた労働保険料の額と確定保険料の額との差額を徴収し、未納の労働保険その他この法律規定による徴収金に充当し、又は還付するものとする
(3) If the government increases or decreases the amount of the labor insurance premiums pursuant to the provision of paragraph (1) (including the case where the provision is applied mutatis mutandis pursuant to the preceding paragraph), the government shall, pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare, collect the difference between the amount of the increased or decreased labor insurance premiums and the amount of final insurance premiums, and appropriate the same to the labor insurance premiums in arrears or to any other amount to be collected pursuant to the provisions of this Act, or refund the same.
4 第十七第二の規定は、前項の規定により差額を徴収する場合について準用する
(4) The provision of Article 17, paragraph (2) shall apply mutatis mutandis to the cases where the difference is collected pursuant to the provision of the preceding paragraph.
(追徴金)
(Supplementary Charges)
第二十一条 政府は、事業主が第十九第五規定による労働保険又はその不足額を納付しなければならない場合には、その納付すべき額(その額に千円未満の端数があるときは、その端数は、切り捨てる。)に百分の十を乗じて得た額の追徴金を徴収する。ただし、事業主が天災その他やむを得ない理由により、同項の規定による労働保険料又はその不足額を納付しなければならなくなつた場合は、この限りでない
Article 21 If the business operator is required to pay the labor insurance premiums or any shortfall thereof pursuant to the provision of Article 19, paragraph (5), the government shall collect the supplementary charges in the amount obtained by multiplying such amount payable (if such amount includes a fraction less than one thousand yen, such fraction shall be rounded down) by ten one-hundredth (10/100); provided, however, that this shall not apply to the cases where the business operator has come to be required to pay the labor insurance premiums or any shortfall thereof pursuant to the provision of the same paragraph due to a natural disaster or other unavoidable grounds.
2 前項規定にかかわらず、同規定する労働保険又はその不足額が千円未満であるときは、同規定による追徴金を徴収しない。
(2) Notwithstanding the provision of the preceding paragraph, the supplementary charges prescribed in the same paragraph shall not be collected if the labor insurance premiums or any shortfall thereof prescribed in the same paragraph is less than one thousand yen.
3 第十七第二の規定は、第一項の規定により追徴金を徴収する場合について準用する
(3) The provision of Article 17, paragraph (2) shall apply mutatis mutandis to the cases where the supplementary charges are collected pursuant to the provision of paragraph (1).
(口座振替による納付等)
(Payment, etc. through Account Transfer)
第二十一条の二 政府は、事業主から、預金又は貯金の払出しとその払い出した金銭による印紙保険料以外の労働保険料(以下このにおいて単に「労働保険料」という。)の納付(厚生労働省令で定めるものに限る。)をその預金口座又は貯金口座のある金融機関委託して行うことを希望する旨の申出があつた場合には、その納付が確実と認められ、かつその申出承認することが労働保険料の徴収上有利と認められるときに限り、その申出承認することができる
Article 21-2 If the business operator makes an application for entrusting the payment of the labor insurance premiums other than the stamp insurance premiums (hereinafter merely referred to as the "labor insurance premiums" in this Article), made by means of the repayment of deposit and using such repaid money (limited to those specified by the Ordinance of the Ministry of Health, Labour and Welfare), to any financial institution at which the business operator has its deposit account, the government may approve such application only if such payment is deemed certain and the approval of such application is deemed advantageous for the collection of labor insurance premiums.
2 前項承認を受けた事業主に係る労働保険料のうち、この規定によりその納付に際し添えることとされている申告書の提出期限その期限とが同時に到来するものが厚生労働省令で定める日までに納付された場合には、その納付の日が納期限後であるときにおいても、その納付は、納期限においてされたものとみなして、第二十六及び第二十七規定適用する
(2) If the payment due date of the labor insurance premiums pertaining to the business operator which has obtained the approval set forth in the preceding paragraph comes concurrently with the submission due date of the declaration form required to be attached to such payment pursuant to the provisions of this Chapter, and such labor insurance premiums are paid on or before the day specified by the Ordinance of the Ministry of Health, Labour and Welfare, the provisions of Article 26 and Article 27 shall apply, even if the payment is made after the payment due date, by deeming that such payment has been made within the payment due date.
(印紙保険料の額)
(Amount of Stamp Insurance Premiums)
第二十二条 印紙保険料の額は、雇用保険法第四十三第一規定する日雇労働被保険者以下「日雇労働被保険者」という。)一につき、一日当たり、次に掲げる額とする
Article 22 The amount of the stamp insurance premiums per person per diem for the daily work insured person prescribed by Article 43, paragraph (1) of the Employment Insurance Act (hereinafter referred to as the "daily work insured person") shall be as follows.
一 賃金の日額が一万千三百円以上の者については、百七十六円
(i) One hundred seventy six yen for the person whose daily wage amount is eleven thousand three hundred yen or more;
二 賃金の日額が八千二百円以上一万千三百円未満の者については、百四十六円
(ii) One hundred forty six yen for the person whose daily wage amount is eight thousand two hundred yen or more and less than eleven thousand three hundred yen
三 賃金の日額が八千二百円未満の者については、九十六円
(iii) Ninety six yen for the person whose daily wage amount is less than eight thousand two hundred yen
2 厚生労働大臣は、第十二第五規定により雇用保険率を変更した場合には、前項第一の印紙保険料の額(その額がこの又は第四規定により変更されたときは、その変更された額。以下「第一級保険料日額」という。)、前項第二の印紙保険料の額(その額がこの又は第四規定により変更されたときは、その変更された額。以下「第二級保険料日額」という。)及び前項第三の印紙保険料の額(その額がこの又は第四規定により変更されたときは、その変更された額。以下「第三級保険料日額」という。)を、次項に定めるところにより、変更するものとする
(2) The Minister of Health, Labour and Welfare shall, if he/she has modified the employment insurance rate pursuant to the provision of Article 12, paragraph (5), modify the amount of the stamp insurance premiums set forth in the preceding paragraph, item (i) (or, in case such amount has been modified pursuant to the provision of this paragraph or paragraph (4), such modified amount; hereinafter referred to as the "Level I daily insurance premium amount"), the amount of the stamp insurance premiums set forth in the preceding paragraph, item (ii) (or, in case such amount has been modified pursuant to the provision of this paragraph or paragraph (4), such modified amount; hereinafter referred to as the "Level II daily insurance premium amount") and the amount of the stamp insurance premiums set forth in the preceding paragraph, item (iii) (or, in case such amount has been modified pursuant to the provision of this paragraph or paragraph (4), such modified amount; hereinafter referred to as the "Level III daily insurance premium amount"), pursuant to the provision of the following paragraph.
3 前項の場合において、第一級保険料日額、第二級保険料日額及び第三級保険料日額は、日雇労働被保険者につき、これらの保険料日額の変更前と変更後における第三十第一及び第三規定による労働保険料の負担額が均衡するように、厚生労働省令で定める基準により算定した額に変更するものとする
(3) In the case referred to in the preceding paragraph, the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount, per one daily work insured person, shall be modified to the amounts calculated based on the standards specified by the Ordinance of the Ministry of Health, Labour and Welfare, so that the balance between the amounts of the labor insurance premiums payable pursuant to the provisions of Article 30, paragraphs (1) and (3) before and after the modification of such daily insurance premium amount is maintained.
4 厚生労働大臣は、雇用保険法第四十九第一規定により同規定する第一級給付金の日額、第二級給付金の日額及び第三級給付金の日額を変更する場合には、第一級保険料日額、第二級保険料日額及び第三級保険料日額を、それぞれ同規定による第一級給付金の日額、第二級給付金の日額及び第三級給付金の日額の変更の比率に応じて変更するものとする
(4) The Minister of Health, Labour and Welfare shall, if he/she modifies the Level I daily benefit amount, the Level II daily benefit amount and the Level III daily benefit amount prescribed by Article 49, paragraph (1) of the Employment Insurance Act pursuant to the provision of the same paragraph, modify the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount in proportion to the ratio of modification of the Level I daily benefit amount, the Level II daily benefit amount and the Level III daily benefit amount prescribed in the same paragraph, respectively.
5 毎月末日において、既に徴収した印紙保険料の総額に相当する額に厚生労働省令で定める率を乗じて得た額と雇用保険法規定により既に支給した日雇労働被保険者に係る失業等給付総額の三分の二に相当する額との差額が、当該月の翌月から六箇月間に同規定により支給されるべき日雇労働被保険者に係る失業等給付の額の二分の一に相当する額に満たないと認められるに至つた場合において、会の閉会又は衆議院の解散のために、印紙保険料の額の変更の手続をすることができず、かつ緊急の必要があるときは、厚生労働大臣は、労働政策審議会意見を聴いて、第一級保険料日額、第二級保険料日額及び第三級保険料日額を変更することができる
(5) If, at the end of every month, the difference between the amount obtained by multiplying the amount equal to the total amount of the stamp insurance premiums already collected by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare, and the amount equal to two-thirds of the total amount of the benefits for unemployment etc. pertaining to the daily work insured person already paid pursuant to the provisions of the Employment Insurance Act, comes to be found as less than the amount equal to one half of the amount of the benefits for unemployment etc. pertaining to the daily work insured person to be paid pursuant to the provisions of the same Act during six months from the month following such month, and the procedures for modifying the amounts of the stamp insurance premiums cannot be taken due to the close of the Diet or the dissolution of the House of Representatives and an urgent necessity exists, the Minister of Health, Labour and Welfare may modify, after consulting the Labor Policy Council, the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount.
6 前項の場合には、厚生労働大臣は、次の会において、第一級保険料日額、第二級保険料日額及び第三級保険料日額を変更する手続を執らなければならない。この場合において、同規定による変更のあつた日から一年以内にその変更に関して、会の議決がなかつたときは、同規定によつて変更された第一級保険料日額、第二級保険料日額及び第三級保険料日額は、その変更のあつた日から一年を経過した日から、同規定による変更前の第一級保険料日額、第二級保険料日額及び第三級保険料日額に変更されたものとみなす
(6) In the case referred to in the preceding paragraph, the Minister of Health, Labour and Welfare shall take the procedures for modifying the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount at the following Diet. In this case, if no resolution is made at the Diet in respect of such modification within one year from the day on which the modification pursuant to the provision of the same paragraph is made, the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount as modified pursuant to the provision of the same paragraph shall be deemed to be modified to the Level I daily insurance premium amount, the Level II daily insurance premium amount and the Level III daily insurance premium amount prior to modification by the same paragraph, effective as of the day on which one year has elapsed from the day such modification was made.
(印紙保険料の納付)
(Payment of Stamp Insurance Premiums)
第二十三条 事業主(第八第一又は第二規定により元請負人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、第三十条、第三十一条、第四十二条、第四十三条及び第四十六条において同じ。)は、日雇労働被保険者賃金を支払うつどそのに係る印紙保険料を納付しなければならない
Article 23 The business operator (or, in case the master contractor is deemed as the business operator pursuant to the provision of Article 8, paragraph (1) or (2), the subcontractor employing any daily work insured person other than the workers employed by the master contractor, among other workers pertaining to such business, in respect of the stamp insurance premiums pertaining to such daily work insured person; hereinafter the same shall apply in this Article to Article 25 inclusive, Article 30, Article 31, Article 42, Article 43 and Article 46) shall pay the stamp insurance premiums pertaining to the daily work insured person each time the business operator pays any wage to such person.
2 前項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規定により当該日雇労働被保険者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。
(2) The payment of the stamp insurance premiums pursuant to the provision of the preceding paragraph shall be made by the business operator by way of affixing the employment insurance stamp on the insurance book for daily work insured person (hereinafter referred to as the "insurance book for daily work insured person") issued for such daily work insured person pursuant to the provision of Article 44 of the Employment Insurance Act and canceling the same.
3 事業主は、厚生労働省令で定めるところにより、印紙保険納付計器(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、前項規定にかかわらず、当該印紙保険納付計器により、日雇労働被保険者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
(3) If the business operator has, pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare, installed a stamp insurance premiums payment register (meaning an instrument designated by the Minister of Health, Labour and Welfare pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare as having no problem in preserving the stamp insurance premiums and equipped with a stamp that should produce an imprint in the form specified by the Ordinance of the Ministry of Health, Labour and Welfare (hereinafter referred to as the "payment stamp" ; the same shall apply hereinafter) subject to approval of the Minister of Health, Labour and Welfare, notwithstanding the provision of the preceding paragraph, such business operator may pay the stamp insurance premiums by way of imprinting the payment stamp, with clear indication of the amount equal to the amount of the stamp insurance premiums payable, on the insurance book for daily work insured person held by the daily work insured person by using such stamp insurance premiums payment register.
4 厚生労働大臣は、前項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規定違反した場合には、同承認取り消すことができる。
(4) If the business operator which has obtained the approval set forth in the preceding paragraph violates any provision of this Act or the Employment Insurance Act, or any Ordinance of the Ministry of Health, Labour and Welfare thereunder, the Minister of Health, Labour and Welfare may revoke the approval set forth in the same paragraph.
5 第三規定による印紙保険料の納付の方について必要な事は、厚生労働省令で定める。
(5) Any necessary matter concerning the method of payment of the stamp insurance premiums pursuant to the provision of paragraph (3) shall be specified by the Ordinance of the Ministry of Health, Labour and Welfare.
6 事業主は、日雇労働被保険者使用する場合には、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
(6) The business operator shall, if it employs any daily work insured person, cause such person to submit his/her insurance book for daily work insured person. The insurance book for daily work insured person so submitted shall be returned upon request of such person.
(帳簿の調製及び報告)
(Preparation of Accounting Books and Reporting)
第二十四条 事業主は、日雇労働被保険者使用した場合には、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報告しなければならない
Article 24 The business operator shall, if it has employed any daily work insured person, prepare accounting books for the payment of the stamp insurance premiums pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare, record the payment status of the stamp insurance premiums on a monthly basis, and report such payment status to the government on or before the end of the following month.
(印紙保険料の決定及び追徴金)
(Determination of Stamp Insurance Premiums and Supplementary Charges)
第二十五条 事業主が印紙保険料の納付を怠つた場合には、政府は、その納付すべき印紙保険料の額を決定し、これを事業主通知する
Article 25 If the business operator fails to pay the stamp insurance premiums, the government shall determine the stamp insurance premiums payable by such business operator and give notice thereof to such business operator.
2 事業主が、正当な理由がないと認められるにもかかわらず、印紙保険料の納付を怠つたときは、政府は、厚生労働省令で定めるところにより、前項の規定により決定された印紙保険料の額(その額に千円未満の端数があるときは、その端数は、切り捨てる。)の百分の二十五に相当する額の追徴金を徴収する。ただし、納付を怠つた印紙保険料の額が千円未満であるときは、この限りでない
(2) If the business operator fails to pay the stamp insurance premiums despite the fact that no justifiable grounds are found, the government shall collect the supplementary charges, pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare, in the amount equal to twenty five one-hundredth (25/100) of the amount of the stamp insurance premiums determined pursuant to the provision of the preceding paragraph (if such amount includes a fraction less than one thousand yen, such fraction shall be rounded down); provided, however, that this shall not apply to the cases where the amount of the stamp insurance premiums that the business operator has failed to pay is less than one thousand yen.
3 第十七第二の規定は、前項の規定により追徴金を徴収する場合について準用する
(3) The provision of Article 17, paragraph (2) shall apply mutatis mutandis to the cases where the supplementary charges are collected pursuant to the provision of the preceding paragraph.
(督促及び滞納処分)
(Demand and Disposition for Delinquency)
第二十六条 労働保険その他この法律規定による徴収金を納付しない者があるときは、政府は、期限指定して督促しなければならない
Article 26 In the event that any person fails to pay the labor insurance premiums or any other money collected pursuant to the provisions of this Act, the government shall demand the payment by designating the payment due date.
2 前項規定によつて督促するときは、政府は、納付義務者に対して督促状を発する。この場合において、督促状により指定すべき期限は、督促状を発する日から起算して十日以上経過した日でなければならない。
(2) When the government makes a demand pursuant to the provision of the preceding paragraph, it shall deliver a written demand to the person liable for the payment. In this case, the payment due date to be designated in the written demand shall be the day on which 10 days or more have elapsed from the day the written demand is delivered.
3 第一規定による督促を受けた者が、その指定期限までに、労働保険その他この法律規定による徴収金を納付しないときは、政府は、国税滞納処分の例によつて、これを処分する
(3) In the event that the person who has received the demand pursuant to the provision of paragraph (1) fails to pay the labor insurance premiums or any other money collected pursuant to the provisions of this Act within the designated payment due date, the government may impose a disposition on such person pursuant to the same rules as those for the disposition for national tax delinquency.
(延滞金)
(Delinquency Charges)
第二十七条 政府は、前条第一規定により労働保険料の納付督促したときは、労働保険料の額につき年十四・六パーセントの割合で、納期限の翌日からその完納又は財産差押えの日の前日までの日数により計算した延滞金を徴収する。ただし、労働保険料の額が千円未満であるときは、延滞金を徴収しない。
Article 27 When the government demands the payment of the labor insurance premiums pursuant to the provision of the preceding Article, paragraph (1), it shall collect delinquency charges calculated based on the number of days from the day following the payment due date to the day preceding the day on which the payment is made in full or the properties are attached, inclusive, at a rate of 14.6% per annum on the amount of the labor insurance premiums; provided, however, that the delinquency charges shall not be collected if the amount of the labor insurance premiums is less than one thousand yen.
2 前項の場合において労働保険料の額の一部につき納付があつたときは、その納付の日以後の期間に係る延滞金の額の計算の基礎となる労働保険料の額は、その納付のあつた労働保険料の額を控除した額とする
(2) In the case referred to in the preceding paragraph, if the amount of the labor insurance premiums is partially paid, the amount of the labor insurance premiums to be the basis of calculation of the amount of the delinquency charges pertaining to the period on and after the day on which such partial payment is made, shall be the amount after deducting the amount of the labor insurance premiums so paid.
3 延滞金の計算において、前二労働保険料の額に千円未満の端数があるときは、その端数は、切り捨てる。
(3) In the calculation of the delinquency charges, if the amount of the labor insurance premiums set forth in the preceding two paragraphs includes a fraction less than one thousand yen, such fraction shall be rounded down.
4 前三規定によつて計算した延滞金の額に百円未満の端数があるときは、その端数は、切り捨てる。
(4) If the amount of the delinquency charges calculated pursuant to the provisions of the preceding three paragraphs includes a fraction less than one hundred yen, such fraction shall be discarded.
5 延滞金は、次の各のいずれかに該当する場合には、徴収しない。ただし、第四の場合には、その執行停止し、又は猶予した期間に対応する部分の金額に限る
(5) The delinquency charges shall not be collected in any case falling under any of the following items; provided, however, that in case of item (iv), the provision of this paragraph shall only apply to the amount of the portion corresponding to the period during which the disposition is suspended or stayed.
一 督促状に指定した期限までに労働保険その他この法律規定による徴収金を完納したとき。
(i) The labor insurance premiums and any other money collected pursuant to the provisions of this Act are paid in full on or before the payment due date designated in the written demand;
二 納付義務者の住所又は居所がわからないため、公示送達の方によつて督促したとき。
(ii) The demand is made through service by publication due to the unknown address or residence of the person liable for the payment;
三 延滞金の額が百円未満であるとき。
(iii) The amount of the delinquency charges is less than one hundred yen;
四 労働保険料について滞納処分執行停止し、又は猶予したとき。
(iv) The execution of the disposition for delinquency of the labor insurance premiums is suspended or stayed; or
五 労働保険料を納付しないことについてやむを得ない理由があると認められるとき。
(v) It is found that there is a compelling reason for the delinquency of the labor insurance premiums.
(先取特権の順位)
(Order of Statutory Lien)
第二十八条 労働保険その他この法律規定による徴収金の先取特権順位は、国税及び地方に次ぐものとする
Article 28 The order of statutory lien assigned to the labor insurance premiums and any other money collected pursuant to the provisions of this Act shall come after the national tax and local tax.
(徴収金の徴収手続)
(Collection Procedure for Money Collected)
第二十九条 労働保険その他この法律規定による徴収金は、この法律別段の定めがある場合を除き国税徴収の例により徴収する。
Article 29 The collection of labor insurance premiums and any other money collected pursuant to the provisions of this Act shall be governed by the same rules as those for the collection of national tax, unless otherwise provided for in this Act.
(労働保険料の負担)
(Share of Labor Insurance Premiums)
第三十条 次の各に掲げる被保険者は、当該に掲げる額を負担するものとする
Article 30 The insured listed in each of the following items shall bear the amount listed in each such item.
一 第十二第一第一事業に係る被保険者 イに掲げる額からロに掲げる額を減じた額の二分の一の額
(i) The insured pertaining to the businesses set forth in Article 12, paragraph (1), item (i): One half of the amount obtained by reducing the amount of (b) below from the amount of (a) below
イ 当該事業に係る一般保険料の額のうち雇用保険率に応ずる部分の額(高年齢者免除に係る事業にあつては、当該事業に係る一般保険料の額に当該事業に係る高年齢者免除額を加えた額のうち雇用保険率に応ずる部分の額から当該高年齢者免除額を減じた額)
(a) The amount of the portion corresponding to the employment insurance rate, among the amount of the general insurance premiums pertaining to such business (or, in case of the businesses pertaining to older worker exemptions, the amount obtained by reducing, from the amount of the portion corresponding to the employment insurance rate, among the amount obtained by adding the amount of older worker exemptions pertaining to such business to the amount of the general insurance premiums pertaining to such business, the amount of such older worker exemptions)
ロ イの額に相当する額に二事業率を乗じて得た額
(b) The amount obtained by multiplying the amount equal to the amount of (a) by the two-service rate
二 第十二第一第三事業に係る被保険者 イに掲げる額からロに掲げる額を減じた額の二分の一の額
(ii) The insured pertaining to the businesses set forth in Article 12, paragraph (1), item (iii): One half of the amount obtained by reducing the amount of (b) below from the amount of (a) below
イ 当該事業に係る一般保険料の額
(a) The amount of the general insurance premiums pertaining to such business
ロ イの額に相当する額に二事業率を乗じて得た額
(b) The amount obtained by multiplying the amount equal to the amount of (a) by the two-service rate
2 高年齢者免除に係る事業使用される高年齢労働者は、政令で定めるところにより、前項規定にかかわらず、同規定による被保険者の負担すべき一般保険料の額を負担しない。
(2) The older workers employed for the businesses pertaining to older worker exemptions shall not bear, as specified by a Cabinet Order and notwithstanding the provision of the preceding paragraph, the amount of the general insurance premiums to be borne by the insured pursuant to the provision of the same paragraph.
3 日雇労働被保険者は、第一規定によるその者の負担すべき額のほか、印紙保険料の額の二分の一の額(その額に一円未満の端数があるときは、その端数は、切り捨てる。)を負担するものとする
(3) The daily work insured person shall bear, in addition to the amount to be borne by such person pursuant to the provision of paragraph (1), one half of the amount of the stamp insurance premiums (if such amount includes a fraction less than one yen, such fraction shall be rounded down).
4 事業主は、当該事業に係る労働保険料の額のうち当該労働保険料の額から第一及び前項規定による被保険者の負担すべき額を控除した額を負担するものとする
(4) The business operator shall bear the amount of the labor insurance premiums pertaining to such business after deducting, from such amount, the amount to be borne by the insured pursuant to the provisions of paragraph (1) and the preceding paragraph.
(賃金からの控除)
(Deduction from Wages)
第三十一条 事業主は、厚生労働省令で定めるところにより、前条第一又は第三規定による被保険者の負担すべき額に相当する額を当該被保険者に支払う賃金から控除することができる。この場合において、事業主は、労働保険控除に関する計算書を作成し、その控除額を当該被保険者に知らせなければならない。
Article 31 Pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare, the business operator may deduct the amount equal to the amount to be borne by the insured pursuant to the provisions of the preceding Article, paragraphs (1) and (3) from the wages paid by such business operator to such insured. In this case, the business operator shall prepare the calculation sheet concerning the deduction of labor insurance premiums and notify such insured of the amount of deduction.
2 第八第一又は第二規定により事業主とされる元請負人は、前条第一規定によるその使用する労働者以外の被保険者の負担すべき額に相当する額の賃金からの控除を、当該被保険者使用する下請負人委託することができる
(2) The master contractor deemed as the business operator pursuant to the provision of Article 8, paragraph (1) or (2) may entrust the deduction of the amount equal to the amount to be borne by the insured other than the workers employed by such master contractor, made pursuant to the provision of the preceding Article, paragraph (1), to the subcontractor who employs such insured.
3 第一の規定は、前項の規定により下請負人が委託を受けた場合について準用する
(3) The provision of paragraph (1) shall apply mutatis mutandis to the cases where the subcontractor is entrusted with the deduction pursuant to the provision of the preceding paragraph.
第三十二条 削除
Article 32 Deleted
第四章 労働保険事務組合
Chapter IV Labor Insurance Administration Association
(労働保険事務組合)
(Labor Insurance Administration Association)
第三十三条 中小企業等協同組合法(昭和二十四年法律第百八十一号)第三事業協同組合又は協同組合連合会その他の事業主の団体又はその連合団体(法人でない団体又は連合団体であつて代表者の定めがないものを除く。以下同じ。)は、団体の構成員又は連合団体を構成する団体の構成員である事業主その他厚生労働省令で定める事業主(厚生労働省令で定める数を超える数の労働者使用する事業主を除く。)の委託を受けて、このの定めるところにより、これらの者が行うべき労働保険料の納付その他の労働保険に関する事(印紙保険料に関する事を除く。以下「労働保険事務」という。)を処理することができる
Article 33 The business cooperatives, or federations of cooperatives, set forth in Article 3 of the Act on Cooperative of Small and Medium Sized Enterprises, etc. (Act No. 181 of 1949) or other associations of business operators or federations thereof (excluding unincorporated associations or federations for which no representative is appointed; the same shall apply hereinafter) may accept the entrustment of the business operators which are the members of such association or the members of an association constituting such federation or other business operators specified by the Ordinance of the Ministry of Health, Labour and Welfare (excluding the business operators employing workers in the number exceeding the number specified by the Ordinance of the Ministry of Health, Labour and Welfare), and process the payment of the labor insurance premiums and other matters concerning labor insurance to be conducted by such business operators (excluding the matters concerning the stamp insurance premiums; hereinafter referred to as the "labor insurance administration") pursuant to the provisions of this Chapter.
2 事業主の団体又はその連合団体は、前項規定する業務を行なおうとするときは、厚生労働大臣の認可を受けなければならない。
(2) The association of business operators or the federation thereof shall, when it intends to conduct the