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 1This Act provides for necessary matters in connection with the establishment and extinction of the insurance relation of labor insurance, the procedures for the payment of labor insurance premiums, the labor insurance administrative affairs associations and other matters, for the efficient operation of the labor insurance businesses.

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(1)The term "labor insurance" as used in this Act collectively refers to 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、賞与その他名称のいかんを問わず、労働の対償として事業主が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 "wage" as used in this Act means 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 by things other than currency which are beyond the scope specified by Order 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項は、厚生労働大臣が定める。

(3)Any matter necessary for the evaluation of payment made by things other than currency as wages is 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 means the period commencing on April 1 and ending on March 31 of the following year.

第三条労災保険法第三条第一項の適用事業の事業主については、その事業が開始された日に、その事業につき労災保険に係る労働保険の保険関係（以下「保険関係」という。）が成立する。

Article 3For business operators of the applicable business set forth in Article 3, paragraph (1) of the Industrial Accident Insurance Act, the insurance relation of labor insurance pertaining to industrial accident insurance in respect of such business (hereinafter referred to as the "insurance relation") is established on the date the business is commenced.

第四条雇用保険法第五条第一項の適用事業の事業主については、その事業が開始された日に、その事業につき雇用保険に係る保険関係が成立する。

Article 4For 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 is established on the date the business is commenced.

第四条の二前二条の規定により保険関係が成立した事業の事業主は、その成立した日から十日以内に、その成立した日、事業主の氏名又は名称及び住所、事業の種類、事業の行われる場所その他厚生労働省令で定める事項を政府に届け出なければならない。

Article 4-2(1)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, within 10 days from the date of establishment, must 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 matters specified by Order of the Ministry of Health, Labour and Welfare.

２保険関係が成立している事業の事業主は、前項に規定する事項のうち厚生労働省令で定める事項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, in the case any change is made to the matter specified by Order of the Ministry of Health, Labour and Welfare among the matters prescribed in the preceding paragraph, must notify the government of the change within the period specified by Order of the Ministry of Health, Labour and Welfare.

第五条保険関係が成立している事業が廃止され、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 5If a business in respect of which the insurance relation has been established is discontinued or terminated, the insurance relation for the business becomes extinct on the day following the date of discontinuance or termination.

第六条削除

Article 6Deleted

第七条二以上の事業が次の要件に該当する場合には、この法律の規定の適用については、その全部を一の事業とみなす。

Article 7If two or more businesses meet the following requirements, the provisions of this Act apply by deeming that all those businesses constitute one single business:

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、この法律の規定の適用については、その事業を一の事業とみなし、元請負人のみを当該事業の事業主とする。

Article 8(1)If a business specified by Order of the Ministry of Health, Labour and Welfare is conducted through multiple contracted work, the provisions of this Act apply to the business as one single business, and only the master contractor is deemed to be 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、当該下請負人の請負に係る事業に関して同項の規定の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項の規定を適用する。

(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 the subcontractor, and obtain the approval of the Minister of Health, Labour and Welfare, the provision of the same paragraph apply by deeming that the subcontractor is the master contractor in respect of the business pertaining to the contract.

第九条事業主が同一人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、当該事業主が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、この法律の規定の適用については、当該認可に係る二以上の事業に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）第十七条の規定による船員保険の被保険者を除く。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に使用される労働者とみなす。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 9With regard to two or more businesses operated by the same business operator (limited to businesses other than the businesses with a definite term) and meeting the requirements specified by Order of the Ministry of Health, Labour and Welfare, if the business operator applies for the grouping of the insurance relations already established in respect of the two or more businesses in 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 apply by deeming that 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 applies hereinafter) are employed for any single business, among the 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 becomes extinct.

第十条政府は、労働保険の事業に要する費用にあてるため保険料を徴収する。

Article 10(1)The government collects the insurance premiums for the purpose of appropriating to the costs required for the labor insurance businesses.

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 provisions of the preceding paragraph (hereinafter referred to as the "labor insurance premiums") are as follows:

第十一条一般保険料の額は、賃金総額に第十二条の規定による一般保険料に係る保険料率を乗じて得た額とする。

Article 11(1)The amount of the general insurance premiums is to be the amount obtained by multiplying the total amount of wages by the insurance premium rate pertaining to the general insurance premiums pursuant to the provisions of Article 12.

２前項の「賃金総額」とは、事業主がその事業に使用するすべての労働者に支払う賃金の総額をいう。

(2)The "total amount of wages" referred to in the preceding paragraph mean the total amount of the wages paid to all the workers employed by the business operator for the business.

３前項の規定にかかわらず、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 the case of businesses specified by Order of the Ministry of Health, Labour and Welfare, the amount calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare is deemed as the total amount of wages for the 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の事業主が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、前条第一項の規定にかかわらず、同項の規定による額から、事業主がその事業に使用する高年齢労働者に支払う賃金の総額（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。第十五条の二及び第十九条の二において「高年齢者賃金総額」という。）に雇用保険率（その率が次条第五項又は第八項の規定により変更されたときは、その変更された率。同条第四項を除き、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 11-2If the business operator of a business in respect of which the insurance relation pertaining to employment insurance has been established employs a senior citizen (meaning a worker at or over the age specified by Order of the Ministry of Health, Labour and Welfare; the same applies hereinafter), as specified by Cabinet Order, the government may regard 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 senior citizen workers employed for the business (in the case of the businesses specified by Order of the Ministry of Health, Labour and Welfare, the amount calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare; referred to as the "total amount of wages of senior citizens") by the employment insurance rate (if the rate has been changed pursuant to the provisions of paragraph (5) or (8) of the following Article, the changed rate; the same applies hereinafter except for paragraph (4) of the same Article), as the amount of the general insurance premiums pertaining to the business.

第十二条一般保険料に係る保険料率は、次のとおりとする。

Article 12(1)The insurance premium rate for the general insurance premiums are as follows:

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等事業に要する費用の予想額に照らし、将来にわたつて、労災保険の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（労災保険法第七条第一項第一号の業務災害をいう。以下同じ。）及び通勤災害（同項第二号の通勤災害をいう。以下同じ。）に係る災害率並びに二次健康診断等給付（同項第三号の二次健康診断等給付をいう。次項及び第十三条において同じ。）に要した費用の額、社会復帰促進等事業として行う事業の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 is required to be of the value that allows the maintenance of a balanced finance pertaining to the industrial accident insurance business into the future, in light of the payment of insurance proceeds and the services for promoting re-integration into society under the provisions of the Industrial Accident Insurance Act, and as specified by Cabinet Order, the rate is prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to industrial injury (meaning the industrial injury set forth in Article 7, paragraph (1), item (i) of the Industrial Accident Insurance Act; the same applies hereinafter) and commuting injury (meaning the commuting injury set forth in item (ii) of the same paragraph; the same applies 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 applies in the following paragraph and in Article 13), the type and content of the services implemented as the services for promoting re-integration into society 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号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（以下この項において「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（労災保険法第十六条の六第一項第二号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の種類ごとに、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（以下この項及び第二十条第一項において「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条第一項の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。第二十条第一項において同じ。）に労災保険法第二十九条第一項第二号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（第一項第一号の事業については、前項の規定による労災保険率（その率がこの項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率及び二次健康診断等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条の厚生労働大臣の定める率を減じた率をいう。第二十条第一項各号及び第二項において同じ。）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（第二十条第一項第一号において「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の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 payment of insurance proceeds pertaining to employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in the 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 Order of the Ministry of Health, Labour and Welfare (limited to the persons specified by Order of the Ministry of Health, Labour and Welfare for each type of the businesses specified by Order of the Ministry of Health, Labour and Welfare, taking into consideration of the service period in respect of the 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 payment of insurance proceeds pertaining to persons deemed as entitled to receive the payment pursuant to the provision of Article 36, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as the "insured person 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 the 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 (in the case of payment of insurance proceeds made as pension or otherwise specified by Order of the Ministry of Health, Labour and Welfare, the amount thereof is calculated pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare; the same applies in Article 20, paragraph (1)), adding 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 industrial injury and which are specified by Order of the Ministry of Health, Labour and Welfare (in the case of payments other than those paid as lump sum payments, the amount thereof is calculated pursuant to the provisions of Order 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 (in the 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 (if such rate has been increased or decreased pursuant to the provision of the paragraph, the increased or decreased rate)) after deducting the amount of the portion corresponding to the non-industrial 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 applies in this paragraph and in Article 20, paragraph (1)) adding the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment non-industrial injury rate (meaning the non-industrial injury rate after deducting the rate determined by the Minister of Health, Labour and Welfare set forth in Article 13; the same applies in each item of Article 20, paragraph (1) and in Article 20, paragraph (2)), by the rate specified by Order of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning industrial 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 determine the rate calculated by increasing or decreasing the industrial accident insurance rate prescribed in the preceding paragraph in respect of the business subtracting the off-the-job injury rate, by the rate specified by Order of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), to be the industrial accident insurance rate for the insurance year two years following the insurance year in which the reference date of the business is included:

４雇用保険率は、千分の十九・五とする。ただし、次の各号（第三号を除く。）に掲げる事業（第一号及び第二号に掲げる事業のうち、季節的に休業し、又は事業の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、第三号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 is to be nineteen point five one-thousandth (19.5/1000); provided, however, that the rate is to be twenty-one point five one-thousandth (21.5/1000) in the case of the businesses falling under any of the following items (excluding item (iii)) (excluding, among businesses listed in items (i) and (ii), the businesses designated by the Minister of Health, Labour and Welfare as the businesses that has no seasonal suspension of business or size reduction of business), or twenty-two point five one-thousandth (22.5/1000) in the case of the businesses listed in item (iii):

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条第一項、第二項及び第五項並びに第六十七条の規定による国庫の負担額の合計額と同法の規定による失業等給付の額（以下この項において「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の雇用勘定の積立金（第七項において「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、労働政策審議会の意見を聴いて、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（前項ただし書に規定する事業（同項第三号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、同号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 change the employment insurance rate, after hearing the opinions of 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) (seventeen point five one-thousandth (17.5/1000) to twenty-five point five one-thousandth (25.5/1000) in the 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) in the case of the businesses listed in the same item) if, in each fiscal year, the amount obtained by increasing or decreasing the reserve fund of the employment account under the labor insurance special account (referred to as the "reserve fund" in paragraph (7)) at the end of the fiscal year, by the difference between the aggregate of the amount of the collected insurance premiums and the amount of the national treasury 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 the fiscal year, or fall below the amount equal to the 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、第一項第一号の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（前条の規定により高年齢労働者を使用する事業の一般保険料の額を同条の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項第一号に掲げる事業に係る高年齢者免除額（前条の規定により第十一条第一項の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）の総額と第一項第三号の事業に係る一般保険料の額の総額とを合計した額（以下この項及び第八項において「一般保険料徴収額」という。）から当該一般保険料徴収額に二事業率（千分の三・五の率（第四項第三号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。同条第一項において同じ。）を乗じて得た額（第八項において「二事業費充当徴収保険料額」という。）を減じた額及び印紙保険料の額の総額の合計額をいう。

(6)The term "amount of the collected insurance premiums" as used in the preceding paragraph means 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, in the amount of the general insurance premiums pertaining to the businesses set forth in paragraph (1), item (i) (in the case of acknowledging the amount prescribed in the preceding Article as the amount of the general insurance premiums for the businesses employing senior citizen workers pursuant to the provision of the same Article, the amount calculated by reducing, from the portion corresponding to the employment insurance rate, in the aggregate of the amount of the general insurance premiums and the amount of the senior citizen 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 applies in this paragraph and in Article 30) pertaining to the businesses listed in paragraph (1), item (i), the amount of the senior citizen 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 the 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) (in the 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 applies in the same Article, paragraph (1)) (referred to as the "amount of collected insurance premiums for appropriation to two-service costs in paragraph (8)").

７厚生労働大臣は、第五項の規定により雇用保険率を変更するに当たつては、雇用保険法第四条第一項に規定する被保険者（第三十条及び第三十一条において「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、雇用保険の事業に係る失業等給付の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、雇用保険の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, in changing the employment insurance rate pursuant to the provisions of paragraph (5), is to consider the employment and unemployment situations of the insured person prescribed by Article 4, paragraph (1) of the Employment Insurance Act (referred to as the "insured person" in Article 30 and Article 31) and other circumstances, and give due consideration to allow the maintenance of balanced finances pertaining to the employment insurance services, while maintaining the reserve fund in the amount necessary for preventing hindrance to 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、二事業費充当徴収保険料額と雇用保険法の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、労働保険特別会計の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料徴収額に千分の三・五の率（第四項第三号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 is to change the employment insurance rate for one year to the rate obtained by reducing from the employment insurance rate the rate of zero point five one-thousandth (0.5/1000) if, each 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 the 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 the 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 the fiscal year by the rate obtained by dividing the rate of three point five one-thousandth (3.5/1000) (in the 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、第五項中「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、第六項中「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 changed pursuant to the provisions of the preceding paragraph, the term "fifteen point five one-thousandth (15.5/1000) to twenty-three point five one-thousandth (23.5/1000) " in paragraph (5) is deemed to be replaced with "fifteen one-thousandth (15/1000) to twenty-three one-thousandth (23/1000)", the term "seventeen point five one-thousandth (17.5/1000) to twenty-five point five one-thousandth (25.5/1000)" with "seventeen one-thousandth (17/1000) to twenty-five one-thousandth (25/1000)", and the term "eighteen point five one-thousandth (18.5/1000) to twenty-six point five one-thousandth (26.5/1000) " with "eighteen one-thousandth (18/1000) to twenty-six one-thousandth (26/1000)"; and the term "three point five one-thousandth (3.5/1000)" in paragraph (6) is 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)."

第十二条の二前条第三項の場合において、厚生労働省令で定める数以下の労働者を使用する事業主が、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に使用する労働者の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条の規定の適用を受けようとする旨その他厚生労働省令で定める事項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項の労災保険率については、同項中「百分の四十」とあるのは、「百分の四十五」として、同項の規定を適用する。

Article 12-2In the case under paragraph (3) of the preceding Article, if a business operator employing the number of workers specified by Order of the Ministry of Health, Labour and Welfare or less has taken the measures specified by Order of the Ministry of Health, Labour and Welfare to secure safety or health of the workers employed for the business during any insurance year of three consecutive insurance years, and the business operator submits a written application stating the intention to apply for the application of the provision of this Article in respect of the industrial accident insurance rate pertaining to the business and other matters specified by Order 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 the measures were taken, then the provisions of the same paragraph apply to the industrial accident insurance rate prescribed in the same paragraph for the insurance year two years following the last insurance year of the 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条第一項の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項第三号の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条第二項の規定による労災保険率（その率が同条第三項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）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等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 13The amount of the Class I special enrollment insurance premiums is to be the amount obtained by multiplying the total of the amounts specified by Order 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) (if the rate has been increased or decreased pursuant to the same Article, paragraph (3), the increased or decreased rate) for the businesses pertaining to those 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条第一項の規定により労災保険の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。）について同条第一項第六号の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条第三号の事業と同種若しくは類似の事業又は同条第五号の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条第一項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の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(1)The amount of the Class II special enrollment insurance premiums is to be the amount obtained by multiplying the total of the amounts specified by Order 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 (referred to as the "insured person of Class II special enrollment" in the following paragraph), by taking into consideration of the basic daily benefit amount set forth in paragraph (1), item (vi) of the same Article 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 industrial 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) (in case of the persons specified by Order 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 industrial injury for the business of the same or similar type or the business conducting those works of the same or similar type), the type and content of the services implemented as the services for promoting re-integration into society 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等事業に要する費用の予想額に照らし、将来にわたつて、労災保険の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 must be of the value that allows the maintenance of balanced finances pertaining to the industrial accident insurance services into the future, in light of the necessary costs of the payment of insurance proceeds pertaining to the insured person of Class II special enrollment and of the services for promoting re-integration into society.

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条第一項第二号において準用する労災保険法第三十四条第一項第三号の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条第六号又は第七号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の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(1)The amount of the Class III special enrollment insurance premiums is to be the amount obtained by multiplying the total of the amounts specified by Order 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 industrial 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 promoting re-integration into society and other circumstances (hereinafter referred to as the "Class III special enrollment insurance premium rate").

２前条第二項の規定は、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 provisions of the preceding Article, paragraph (2) 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 is deemed to be replaced with "the insured person of Class III special enrollment."

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項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条第一項の承認があつた事業に係る第一種特別加入保険料及び保険年度の中途に労災保険法第三十六条第一項の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(1)Business operators must pay the following labor insurance premiums each insurance year, with a written declaration stating the amount of the labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare, within 40 days from June 1 of the insurance year (in the 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 the insurance relation is established (for 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 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 the approval is obtained, respectively)):

２有期事業については、その事業主は、前項の規定にかかわらず、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項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条第一項の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, notwithstanding the provision of the preceding paragraph, the business operator must pay the following labor insurance premiums, together with a written declaration stating the amount of the labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare, within 20 days from the day on which the insurance relation is established (in the case of 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 the insurance relation is established, the day on which the approval is obtained).

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、これを事業主に通知する。

(3)If the business operator fails to submit the written declaration set forth in the preceding two paragraphs, or the government finds that there are errors in the entries in the written declaration, the government determines the amount of the labor insurance premiums and give notice thereof to the business operator.

４前項の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項の規定により政府の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項の規定により政府の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)A business operator who has received the notice pursuant to the provisions of the preceding paragraph, if the amount of the labor insurance premiums paid is in short of the labor insurance premiums determined by the government, must pay for the shortfall, or if no labor insurance premiums have been paid, must pay the labor insurance premiums determined by the government, within 15 days from the day on which the notice is received.

第十五条の二第十一条の二の規定により一般保険料の額を同条の規定による額とすることとされた高年齢労働者を使用する事業（第十九条の二及び第三十条において「高年齢者免除額に係る事業」という。）の事業主が前条第一項又は第二項の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、同条第一項第一号若しくは第二号又は第二項第一号若しくは第二号の規定にかかわらず、当該各号の規定による額から、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 15-2The amount of the general insurance premiums, in the labor insurance premiums payable pursuant to the provisions of paragraph (1) or (2) of the preceding Article by the business operator of a business employing senior citizen workers for which the amount prescribed by Article 11-2 is regarded as the amount of the general insurance premiums pursuant to the provision of the same Article (hereinafter referred to as the "businesses pertaining to senior citizen worker exemptions" in Article 19-2 and Article 30), as specified by Cabinet Order and notwithstanding the provisions of paragraph (1), item (i) or (ii), or paragraph (2), item (i) or (ii) of the same Article, is to be the amount obtained by reducing from the amount listed in each item, the amount not exceeding the amount obtained by multiplying the prospective amount of total wages of senior citizen workers (if the amount includes a fraction less than one thousand yen, the amount after calculating and discarding the fraction pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare; hereinafter the same applies in this Article and in Article 19-2) pertaining to the senior citizen workers employed during the insurance year (the senior citizen workers employed during the period from the establishment of the insurance relation to the end of the insurance year in the case the insurance relation is established in the midst of an insurance year) (the amount of total wages of senior citizen workers pertaining to the senior citizen workers employed during the immediately preceding insurance year, in the case prescribed as such in Order of the Ministry of Health, Labour and Welfare), by the employment insurance rate.

第十六条事業主は、第十五条第一項又は第二項に規定する賃金総額の見込額、第十三条の厚生労働省令で定める額の総額の見込額、第十四条第一項の厚生労働省令で定める額の総額の見込額又は第十四条の二第一項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、その日から三十日以内に、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、その額その他厚生労働省令で定める事項を記載した申告書に添えて納付しなければならない。

Article 16If 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 Order of the Ministry of Health, Labour and Welfare set forth in Article 13, the prospective amount of the total of the amounts specified by Order 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 Order of the Ministry of Health, Labour and Welfare set forth in Article 14-2, paragraph (1), increases and the requirements specified by Order of the Ministry of Health, Labour and Welfare are met, the business operator must 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 written declaration stating the amount of the difference and other matters specified by Order of the Ministry of Health, Labour and Welfare, within 30 days from that date.

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(1)If the government 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, it additionally collects 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、期限を指定して、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)When the government additionally collects labor insurance premiums pursuant to the provisions of the preceding paragraph, it must notify the business operators of the amount of the labor insurance premiums payable by each business operator by designating the payment due date pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare.

第十八条政府は、厚生労働省令で定めるところにより、事業主の申請に基づき、その者が第十五条、第十六条及び前条の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 18Pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, the government, at the request of the business operator, may allow delayed payment of the labor insurance premiums payable by the business operator pursuant to the provisions of Article 15, Article 16 and the preceding Article.

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項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条第一項の承認が取り消された事業に係る第一種特別加入保険料及び保険年度の中途に労災保険法第三十六条第一項の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。

Article 19(1)Business operators must submit each insurance year a written declaration stating the amount of the following labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare within 40 days from June 1 of the following insurance year (in the case of extinction of the insurance relation in the midst of an insurance year, within 50 days from the day on which the insurance relation becomes extinct (in the case of 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 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 the approval is revoked, respectively; the same applies in paragraph (3))).

２有期事業については、その事業主は、前項の規定にかかわらず、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項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条第一項の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, notwithstanding the provisions of the preceding paragraph, the business operator must submit a written declaration stating the amount of the following labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare within 50 days from the day on which the insurance relation becomes extinct (in the case of Class I special enrollment insurance premiums pertaining to a business for which the approval prescribed in Article 34, paragraph (1) of the Industrial Accident Insurance Act is revoked prior to the day on which the insurance relation becomes extinct, the day on which the approval is revoked; the same applies in the following paragraph):

３事業主は、納付した労働保険料の額が前二項の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項の労働保険料を、前二項の申告書に添えて、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)If the amount of the labor insurance premiums paid is in short of the labor insurance premiums prescribed in the preceding two paragraphs, the business operator must pay the shortfall, or, if no labor insurance premiums have been paid, pay the labor insurance premiums prescribed in the preceding two paragraphs, with the written declaration prescribed in the preceding two paragraphs, within 40 days from June 1 of the following insurance year in the case of businesses other than the businesses with a definite term (in the case of extinction of the insurance relation in the midst of an insurance year, within 50 days from the day the insurance relation becomes extinct), or within 50 days from the day on which the insurance relation becomes extinct in the 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、これを事業主に通知する。

(4)If the business operator fails to submit the written declaration set forth in paragraph (1) or (2), or the government finds any error in the entries in the written declaration, the government is to decide the amount of the labor insurance premiums and give notice thereof to the business operator.

５前項の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項の規定により政府の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項の規定により政府の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 that has received the notice pursuant to the provision of the preceding paragraph, if the amount of the labor insurance premiums paid is in short of the labor insurance premiums decided by the government pursuant to the provisions of the same paragraph, must pay the shortfall, or if no labor insurance premiums have been paid, pay the labor insurance premiums decided by the government pursuant to the provisions of the preceding paragraph, within 15 days from the day on which the notice is received; provided, however, that the provisions of this paragraph do not apply if the requirements specified by Order of the Ministry of Health, Labour and Welfare are met.

６事業主が納付した労働保険料の額が、第一項又は第二項の労働保険料の額（第四項の規定により政府が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料若しくは未納の労働保険料その他この法律の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) (if the amount of the labor insurance premiums is decided by the government pursuant to the provision of paragraph (4), the amount decided; hereinafter referred to as the "amount of final insurance premiums"), the government, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, is to appropriate the exceeding amount to the labor insurance premiums for the following insurance year, the labor insurance premiums in arrears, or to any other amount to be collected pursuant to the provisions of this Act, or refund that amount.

第十九条の二高年齢者免除額に係る事業の事業主が前条第一項又は第二項の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、同条第一項第一号若しくは第二号又は第二項第一号若しくは第二号の規定にかかわらず、当該各号の規定による額から、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 19-2The amount of the general insurance premiums, among the labor insurance premiums stated in the written declaration which the business operator of the businesses pertaining to senior citizen worker exemptions is required to submit pursuant to the provision of paragraph (1) or (2) of the preceding Article, as specified by Cabinet Order and notwithstanding the provision of paragraph (1), item (i) or (ii), or paragraph (2), item (i) or (ii) of the preceding Article, is to be the amount obtained by reducing from the amount listed in each item, the amount not exceeding the amount obtained by multiplying the total amount of wages of senior citizen workers pertaining to the senior citizen workers employed during the insurance year (in the case of establishment or extinction of the insurance relation in the midst of an insurance year, the senior citizen workers employed during the period the insurance relation existed during such insurance year), by the employment insurance rate.

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号のいずれかに該当する場合には、第十一条第一項の規定にかかわらず、政府は、その事業の一般保険料に係る確定保険料の額をその額（第十二条第一項第一号の事業についての一般保険料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(1)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 Order of the Ministry of Health, Labour or Welfare falls under any of the following items, notwithstanding the provisions of Article 11, paragraph (1), the government may determine the amount obtained by increasing or decreasing the amount of final insurance premiums pertaining to the general insurance premiums for the business, by the amount obtained by multiplying the amount reducing from the amount of final insurance premiums (in the case the 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 the business) the amount of the portion corresponding to the non-industrial injury rate, by the rate specified by Order of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), to be the amount of the general insurance premiums for the business:

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、同項各号列記以外の部分中「第十一条第一項」とあるのは「第十三条」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 provisions of the preceding paragraph apply mutatis mutandis to the amount of final insurance premiums pertaining to Class I special enrollment insurance premiums.In this case, the term "Article 11, paragraph (1)" in the provisions other than that of each item listed in the same paragraph is deemed to be replaced with "Article 13", and the term "non-industrial injury rate" with "special enrollment non-industrial injury rate".

３政府は、第一項（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、未納の労働保険料その他この法律の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 provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph), the government, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, is to collect the difference between the amount of the increased or decreased labor insurance premiums and the amount of final insurance premiums, and appropriate the collected amount 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 amount.

４第十七条第二項の規定は、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 provisions of Article 17, paragraph (2) apply mutatis mutandis to the cases where the difference is collected pursuant to the provisions of the preceding paragraph.

第二十一条政府は、事業主が第十九条第五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(1)If a business operator must pay the labor insurance premiums or any shortfall thereof pursuant to the provisions of Article 19, paragraph (5), the government is to collect the surcharges in the amount obtained by multiplying the amount payable (if the amount includes a fraction less than one thousand yen, the fraction is rounded down) by ten one-hundredth (10/100); provided, however, that this does not apply to the cases where the business operator must pay the labor insurance premiums or any shortfall thereof pursuant to the provisions of the same paragraph due to a natural disaster or other compelling reasons.

２前項の規定にかかわらず、同項に規定する労働保険料又はその不足額が千円未満であるときは、同項の規定による追徴金を徴収しない。

(2)Notwithstanding the provisions of the preceding paragraph, the surcharges prescribed in the same paragraph will not be collected if the labor insurance premiums or any shortfall thereof prescribed in the same paragraph is less than one thousand yen.

３第十七条第二項の規定は、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) apply mutatis mutandis to the cases where the surcharges are collected pursuant to the provisions of paragraph (1).

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（以下この条において単に「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に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、その申出を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、その申出を承認することができる。

Article 21-2(1)If the business operator requests to entrust the payment of the labor insurance premiums other than the stamp insurance premiums made by means of the repayment of deposit and using the repaid money (hereinafter merely referred to as the "labor insurance premiums" in this Article) (limited to those specified by Order of the Ministry of Health, Labour and Welfare), to a financial institution at which the business operator has its deposit account, the government may approve the request only if the payment is deemed certain and the approval of the request is found to be advantageous for the collection of labor insurance premiums.

２前項の承認を受けた事業主に係る労働保険料のうち、この章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とその納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、第二十六条及び第二十七条の規定を適用する。

(2)If the payment due date of the labor insurance premiums pertaining to the business operator that has obtained the approval set forth in the preceding paragraph comes concurrently with the submission due date of the written declaration required to be attached to the payment pursuant to the provisions of this Chapter, and the labor insurance premiums are paid on or before the day specified by Order of the Ministry of Health, Labour and Welfare, the provisions of Article 26 and Article 27 apply, even if the payment is made after the payment due date, by deeming that the payment has been made within the payment due date.

第二十二条印紙保険料の額は、雇用保険法第四十三条第一項に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。）一人につき、一日当たり、次に掲げる額とする。

Article 22(1)The amount of the stamp insurance premiums per person per diem for the insured person who is a day laborer prescribed in Article 43, paragraph (1) of the Employment Insurance Act (hereinafter referred to as the "insured person who is a day laborer") is as follows.

２厚生労働大臣は、第十二条第五項の規定により雇用保険率を変更した場合には、前項第一号の印紙保険料の額（その額がこの項又は第四項の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。）、前項第二号の印紙保険料の額（その額がこの項又は第四項の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。）及び前項第三号の印紙保険料の額（その額がこの項又は第四項の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, if they have changed the employment insurance rate pursuant to the provisions of Article 12, paragraph (5), is to change the amount of the stamp insurance premiums set forth in item (i) of the preceding paragraph (in the case the amount has been changed pursuant to the provisions of this paragraph or paragraph (4), the changed amount; hereinafter referred to as the "Level I daily insurance premium amount"), the amount of the stamp insurance premiums set forth in item (ii) of the preceding paragraph (in the case the amount has been changed pursuant to the provisions of this paragraph or paragraph (4), the changed amount; hereinafter referred to as the "Level II daily insurance premium amount") and the amount of the stamp insurance premiums set forth in item (iii) of the preceding paragraph (in the case the amount has been changed pursuant to the provisions of this paragraph or paragraph (4), the changed amount; hereinafter referred to as the "Level III daily insurance premium amount"), pursuant to the provisions 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、日雇労働被保険者一人につき、これらの保険料日額の変更前と変更後における第三十条第一項及び第三項の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, Level I daily insurance premium amount, Level II daily insurance premium amount and Level III daily insurance premium amount, for one insured person who is a day laborer, are to be changed to the amount calculated based on the standards specified by Order of the Ministry of Health, Labour and Welfare, so that the balance between the amount of the labor insurance premiums payable pursuant to the provisions of Article 30, paragraphs (1) and (3) before and after the changes ae made to the daily insurance premium amount is maintained.

４厚生労働大臣は、雇用保険法第四十九条第一項の規定により同項に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、それぞれ同項の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, in changing the Level I daily benefit amount, the Level II daily benefit amount and the Level III daily benefit amount prescribed in Article 49, paragraph (1) of the Employment Insurance Act pursuant to the provisions of the same paragraph, is to change 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 changes to 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の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の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法の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、国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、労働政策審議会の意見を聴いて、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 each month, the difference between the amount obtained by multiplying the amount corresponding to the total amount of the stamp insurance premiums already collected by the rate specified by Order of the Ministry of Health, Labour and Welfare, and the amount corresponding to two-thirds of the total amount of the benefits for unemployment etc. pertaining to the insured person who is a day laborer already paid pursuant to the provisions of the Employment Insurance Act, is found to be less than the amount corresponding to one half of the amount of the benefits for unemployment etc. pertaining to the insured person who is a day laborer to be paid pursuant to the provisions of the same Act during six months from the month following that month, and the procedures for changing the amount of the stamp insurance premiums cannot be taken due to the close of the Diet or the dissolution of the House of Representatives and it is urgently necessary, the Minister of Health, Labour and Welfare, after hearing the opinions of the Labor Policy Council, may change 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、次の国会において、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、同項の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、国会の議決がなかつたときは、同項の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、同項の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 must take procedures for changing 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 the change within one year from the day on which the change pursuant to the provisions 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 changed pursuant to the provisions of the same paragraph are deemed to be changed 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 the change by the same paragraph, effective as of the day on which one year has elapsed from the day the change was made.

第二十三条事業主（第八条第一項又は第二項の規定により元請負人が事業主とされる場合にあつては、当該事業に係る労働者のうち元請負人が使用する労働者以外の日雇労働被保険者に係る印紙保険料については、当該日雇労働被保険者を使用する下請負人。以下この条から第二十五条まで、第三十条、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、日雇労働被保険者に賃金を支払うつどその者に係る印紙保険料を納付しなければならない。

Article 23(1)The business operator (in the case the master contractor is deemed as the business operator pursuant to the provisions of Article 8, paragraph (1) or (2), the subcontractor employing an insured person who is a day laborer other than the workers employed by the master contractor, among the workers pertaining to the business, in respect of the stamp insurance premiums pertaining to the insured person who is a day laborer; hereinafter the same applies in this Article to Article 25, Article 30, Article 31, Article 42, Article 43, and Article 46) must pay the stamp insurance premiums pertaining to the insured person who is a day laborer each time the business operator pays wages to the person.

２前項の規定による印紙保険料の納付は、事業主が、雇用保険法第四十四条の規定により当該日雇労働被保険者に交付された日雇労働被保険者手帳（以下「日雇労働被保険者手帳」という。）に雇用保険印紙をはり、これに消印して行わなければならない。

(2)The payment of the stamp insurance premiums pursuant to the provision of the preceding paragraph must be made by the business operator by affixing the employment insurance stamp on the insurance record book for the insured person who is a day laborer (hereinafter referred to as the "insurance record book for insured person who is a day laborer") issued for the insured person who is a day laborer pursuant to the provisions of Article 44 of the Employment Insurance Act and putting a cancellation mark on the stamp.

３事業主は、厚生労働省令で定めるところにより、印紙保険料納付計器（印紙保険料の保全上支障がないことにつき、厚生労働省令で定めるところにより、厚生労働大臣の指定を受けた計器で、厚生労働省令で定める形式の印影を生ずべき印（以下「納付印」という。）を付したものをいう。以下同じ。）を、厚生労働大臣の承認を受けて設置した場合には、前項の規定にかかわらず、当該印紙保険料納付計器により、日雇労働被保険者が所持する日雇労働被保険者手帳に納付すべき印紙保険料の額に相当する金額を表示して納付印を押すことによつて印紙保険料を納付することができる。

(3)If the business operator, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, has installed a stamp insurance premium payment register (meaning an instrument designated by the Minister of Health, Labour and Welfare pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare as having no problem in preserving the stamp insurance premiums and equipped with a stamp that produces an imprint in the form specified by Order of the Ministry of Health, Labour and Welfare (hereinafter referred to as the "payment stamp"; the same applies hereinafter) subject to approval of the Minister of Health, Labour and Welfare, notwithstanding the provision of the preceding paragraph, the business operator may pay the stamp insurance premiums by imprinting the payment stamp, with clear indication of the amount corresponding to the amount of the stamp insurance premiums payable, on the insurance record book for an insured person who is a day laborer possessed by the insured person who is a day laborer by using the stamp insurance premiums payment register.

４厚生労働大臣は、前項の承認を受けた事業主が、この法律若しくは雇用保険法又はこれらの法律に基づく厚生労働省令の規定に違反した場合には、同項の承認を取り消すことができる。

(4)If the business operator that has obtained the approval set forth in the preceding paragraph violates a provision of this Act or the Employment Insurance Act, or any Order of the Ministry of Health, Labour and Welfare based on those laws, the Minister of Health, Labour and Welfare may revoke the approval set forth in the same paragraph.

５第三項の規定による印紙保険料の納付の方法について必要な事項は、厚生労働省令で定める。

(5)Necessary matters concerning the method of payment of the stamp insurance premiums pursuant to the provisions of paragraph (3) are specified by Order of the Ministry of Health, Labour and Welfare.

６事業主は、日雇労働被保険者を使用する場合には、その者の日雇労働被保険者手帳を提出させなければならない。その提出を受けた日雇労働被保険者手帳は、その者から請求があつたときは、これを返還しなければならない。

(6)The business operator in employing an insured person who is a day laborer, must have the person submit their insurance record book. The insurance record book for the insured person who is a day laborer submitted must be returned upon request of that person.

第二十四条事業主は、日雇労働被保険者を使用した場合には、厚生労働省令で定めるところにより、印紙保険料の納付に関する帳簿を備えて、毎月におけるその納付状況を記載し、かつ、翌月末日までに当該納付状況を政府に報告しなければならない。

Article 24The business operator, if the business operator has employed any daily work insured person, must keep accounting books for the payment of the stamp insurance premiums pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, record the payment status of the stamp insurance premiums on a monthly basis, and report the payment status to the government on or before the end of the following month.

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、これを事業主に通知する。

Article 25(1)If the business operator fails to pay the stamp insurance premiums, the government decides the stamp insurance premiums payable by the business operator and give notice thereof to the 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 legitimate grounds are found, the government collects the surcharges pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, in the amount corresponding to twenty five one-hundredth (25/100) of the amount of the stamp insurance premiums decided pursuant to the provisions of the preceding paragraph (if the amount includes a fraction less than one thousand yen, the fraction is rounded down); provided, however, that this does 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第十七条第二項の規定は、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 provisions of Article 17, paragraph (2) apply mutatis mutandis to the cases where the surcharges are collected pursuant to the provisions of the preceding paragraph.

第二十六条労働保険料その他この法律の規定による徴収金を納付しない者があるときは、政府は、期限を指定して督促しなければならない。

Article 26(1)In the event that a person fails to pay labor insurance premiums or any other money to be collected pursuant to the provisions of this Act, the government must demand the payment by designating the payment due date.

２前項の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 provisions of the preceding paragraph, the government delivers a written demand to the person liable for the payment.In this case, the payment due date to be designated in the written demand must be the day on which 10 days or more have elapsed from the day the written demand is delivered.

３第一項の規定による督促を受けた者が、その指定の期限までに、労働保険料その他この法律の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 provisions of paragraph (1) fails to pay the labor insurance premiums or any other money to be collected pursuant to the provisions of this Act within the designated payment due date, the government imposes a disposition on the person pursuant to the same rules as those for the disposition for national tax delinquency.

第二十七条政府は、前条第一項の規定により労働保険料の納付を督促したときは、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(1)When the government demands the payment of the labor insurance premiums pursuant to the provisions of paragraph (1) of the preceding Article, the government collects the arrears 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 on which the properties are attached, at a rate of 14.6% per annum on the amount of the labor insurance premiums; provided, however, that the arrears are not 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 arrears pertaining to the period on and after the day on which the partial payment is made, is to be the amount after deducting the amount of the labor insurance premiums paid.

３延滞金の計算において、前二項の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 calculating the arrears, if the amount of the labor insurance premiums set forth in the preceding two paragraphs includes a fraction less than one thousand yen, the fraction is rounded down.

４前三項の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 arrears calculated pursuant to the provisions of the preceding three paragraphs includes a fraction less than one hundred yen, the fraction is discarded.

５延滞金は、次の各号のいずれかに該当する場合には、徴収しない。ただし、第四号の場合には、その執行を停止し、又は猶予した期間に対応する部分の金額に限る。

(5)The arrears are not collected in any case falling under any of the following items; provided, however, that in case of item (iv), the provisions of this paragraph only apply to the amount of the portion corresponding to the period during which the disposition is suspended or postponed.

第二十八条労働保険料その他この法律の規定による徴収金の先取特権の順位は、国税及び地方税に次ぐものとする。

Article 28The order of statutory lien assigned to the labor insurance premiums and any other money collected pursuant to the provisions of this Act comes after the national tax and local tax.

第二十九条労働保険料その他この法律の規定による徴収金は、この法律に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 29The collection of labor insurance premiums and any other money to be collected pursuant to the provisions of this Act is to be made by the same rules as those for the collection of national tax, unless otherwise provided for in this Act.

第三十条次の各号に掲げる被保険者は、当該各号に掲げる額を負担するものとする。

Article 30(1)The insured person listed in each of the following items is to bear the amount listed in each item.

２高年齢者免除額に係る事業に使用される高年齢労働者は、政令で定めるところにより、前項の規定にかかわらず、同項の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 senior citizen workers employed for the businesses pertaining to senior citizen worker exemptions, as specified by Cabinet Order and notwithstanding the provisions of the preceding paragraph, do not bear the amount of the general insurance premiums to be borne by the insured person pursuant to the provisions of the same paragraph.

３日雇労働被保険者は、第一項の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 insured person who is a day laborer, in addition to the amount to be borne by the person pursuant to the provisions of paragraph (1), bears one half of the amount of the stamp insurance premiums (if such amount includes a fraction less than one yen, the fraction is 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項及び前項の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 bears the amount of the labor insurance premiums pertaining to the business after deducting from the amount, the amount to be borne by the insured person pursuant to the provisions of paragraph (1) and the preceding paragraph.

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、前条第一項又は第三項の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、労働保険料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(1)As specified by Order of the Ministry of Health, Labour and Welfare, the business operator may deduct the amount corresponding to the amount to be borne by the insured person pursuant to the provisions of paragraphs (1) and (3) of the preceding Article, from the wages paid by the business operator to the insured person.In this case, the business operator prepares the calculation sheet concerning the deduction of labor insurance premiums and notify the insured person of the amount deducted.

２第八条第一項又は第二項の規定により事業主とされる元請負人は、前条第一項の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、当該被保険者を使用する下請負人に委託することができる。

(2)The master contractor deemed as the business operator pursuant to the provisions of Article 8, paragraph (1) or (2) may entrust the deduction of the amount corresponding to the amount to be borne by the insured person other than the workers employed by them, made pursuant to the provisions of paragraph (1) of the preceding Article, to the subcontractor who employs the insured person.

３第一項の規定は、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 provisions of paragraph (1) apply mutatis mutandis to the cases where the subcontractor is entrusted with the deduction pursuant to the provisions of the preceding paragraph.

第三十二条削除

Article 32Deleted

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）第三条の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を使用する事業主を除く。）の委託を受けて、この章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項（印紙保険料に関する事項を除く。以下「労働保険事務」という。）を処理することができる。

Article 33(1)The business cooperatives, or federations of cooperatives, set forth in Article 3 of the Small and Medium Sized Enterprise Cooperatives Act (Act No. 181 of 1949) or other associations of business operators or federations thereof (excluding associations or federations without legal personality for which no representative is appointed; the same applies hereinafter) may accept the entrustment of the business operators that are the members of the association or the members of an association constituting the federation or other business operators specified by Order of the Ministry of Health, Labour and Welfare (excluding the business operators employing workers in the number exceeding the number specified by Order 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 those business operators (excluding the matters concerning stamp insurance premiums; hereinafter referred to as the "labor insurance administrative affairs") pursuant to the provisions of this Chapter.

２事業主の団体又はその連合団体は、前項に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, when seeking to conduct the services prescribed in the preceding paragraph, must obtain the approval of the Minister of Health, Labour and Welfare.

３前項の認可を受けた事業主の団体又はその連合団体（以下「労働保険事務組合」という。）は、第一項に規定する業務を廃止しようとするときは、六十日前までに、その旨を厚生労働大臣に届け出なければならない。

(3)The association of business operators or the federation thereof which has obtained the approval set forth in the preceding paragraph (hereinafter referred to as the "labor insurance administrative affairs association"), in seeking to discontinue the services prescribed in paragraph (1), must notify the fact to the Minister of Health, Labour and Welfare 60 days prior to the discontinuance of the services.

４厚生労働大臣は、労働保険事務組合がこの法律、労災保険法若しくは雇用保険法若しくはこれらの法律に基づく厚生労働省令（以下「労働保険関係法令」という。）の規定に違反したとき、又はその行うべき労働保険事務の処理を怠り、若しくはその処理が著しく不当であると認めるときは、第二項の認可を取り消すことができる。

(4)The Minister of Health, Labour and Welfare may revoke the approval set forth in paragraph (2) if the labor insurance administrative affairs association violates a provision of this Act, the Industrial Accident Insurance Act, or the Employment Insurance Act or Order of the Ministry of Health, Labour and Welfare based on any of those Acts (hereinafter referred to as the "laws and regulations concerning labor insurance"), or if the Minister finds that the association fails to perform the processing of the labor insurance administration affairs that should be conducted by the association or that the processing by the association is significantly unjust.

第三十四条政府は、労働保険事務組合に労働保険事務の処理を委託した事業主に対してすべき労働保険関係法令の規定による労働保険料の納入の告知その他の通知及び還付金の還付については、これを労働保険事務組合に対してすることができる。この場合において、労働保険事務組合に対してした労働保険料の納入の告知その他の通知及び還付金の還付は、当該事業主に対してしたものとみなす。

Article 34The government may give notification of collection of labor insurance premiums and any other notifications, and make payment of the refund money, to be given or made pursuant to the provisions of the laws and regulations concerning labor insurance to the business operators that have entrusted the processing of the labor insurance administration affairs to the labor insurance administration affairs association, to the labor insurance administrative affairs association.In this case, the notification of collection of labor insurance premiums and any other notification given and the payment of the refund money made to the labor insurance administration affairs association are deemed to have been given or made to the business operator.

第三十五条第三十三条第一項の委託に基づき、事業主が労働保険関係法令の規定による労働保険料その他の徴収金の納付のため、金銭を労働保険事務組合に交付したときは、その金額の限度で、労働保険事務組合は、政府に対して当該徴収金の納付の責めに任ずるものとする。

Article 35(1)When the business operator has delivered money to the labor insurance administrative affairs association, based on the entrustment set forth in Article 33, paragraph (1), for the payment of the labor insurance premiums or other money collected pursuant to the laws and regulations concerning labor insurance, the labor insurance administrative affairs association is to be responsible, to the extent of the amount of the money, for the payment of the collected money to the government.

２労働保険関係法令の規定により政府が追徴金又は延滞金を徴収する場合において、その徴収について労働保険事務組合の責めに帰すべき理由があるときは、その限度で、労働保険事務組合は、政府に対して当該徴収金の納付の責めに任ずるものとする。

(2)When the government collects the surcharges or arrears pursuant to the provisions of the laws and regulations concerning labor insurance, and the collection is made due to any cause attributable to the labor insurance administrative affairs association, the labor insurance administrative affairs association is to be responsible, to that extent, for the payment of the collected money to the government.

３政府は、前二項の規定により労働保険事務組合が納付すべき徴収金については、当該労働保険事務組合に対して第二十六条第三項（労災保険法第十二条の三第三項及び第三十一条第四項並びに雇用保険法第十条の四第三項において準用する場合を含む。）の規定による処分をしてもなお徴収すべき残余がある場合に限り、その残余の額を当該事業主から徴収することができる。

(3)With regard to the collected money payable by the labor insurance administration affairs association pursuant to the preceding two paragraphs, limited to the cases where residual amount remains after the disposition pursuant to the provision of Article 26, paragraph (3) (including as applied mutatis mutandis pursuant to Article 12-3, paragraph (3) and Article 31, paragraph (4) of the Industrial Accident Insurance Act and Article 10-4, paragraph (3) of the Employment Insurance Act) is taken against the labor insurance administration affairs association, the government may collect the remaining amount from the business operator.

４労働保険事務組合は、労災保険法第十二条の三第二項の規定及び雇用保険法第十条の四第二項の規定の適用については、事業主とみなす。

(4)The labor insurance administrative affairs association is deemed to be a business operator with regard to the application of the provisions of Article 12-3, paragraph (2) of the Industrial Accident Insurance Act and Article 10-4, paragraph (2) of the Employment Insurance Act.

第三十六条労働保険事務組合は、厚生労働省令で定めるところにより、その処理する労働保険事務に関する事項を記載した帳簿を事務所に備えておかなければならない。

Article 36The labor insurance administration affairs association, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, must keep in its office accounting books stating the matters concerning the labor insurance administrative affairs it processes.

第三十六条の二この法律（第三十三条第二項及び第四項を除く。）の規定による処分については、行政手続法（平成五年法律第八十八号）第二章及び第三章の規定は、適用しない。

Article 36-2The provisions of Chapter II and Chapter III of the Administrative Procedure Act (Act No. 88 of 1993) do not apply to dispositions made pursuant to the provisions of this Act (excluding Article 33, paragraphs (2) and (4)).

第三十七条事業主は、第十五条第三項又は第十九条第四項の規定による処分について不服があるときは、異議申立てをすることができる。

Article 37If the business operator has any complaint in respect of the disposition made pursuant to the provisions of Article 15, paragraph (3) or Article 19, paragraph (4), the business operator may file an objection.

第三十八条労働保険料その他この法律の規定による徴収金に関する処分の取消しの訴えは、当該処分についての審査請求に対する厚生労働大臣の裁決又は当該処分についての異議申立てに対する厚生労働大臣の決定を経た後でなければ、提起することができない。

Article 38An action for revocation of disposition concerning labor insurance premiums or any other money collected pursuant to the provisions of this Act may not be filed until the administrative determination on the request for administrative review concerning the disposition is made by the Minister of Health, Labour and Welfare, or the decision on the objection in respect of the disposition is made by the Minister of Health, Labour and Welfare.

第三十九条都道府県及び市町村の行う事業その他厚生労働省令で定める事業については、当該事業を労災保険に係る保険関係及び雇用保険に係る保険関係ごとに別個の事業とみなしてこの法律を適用する。

Article 39(1)This Act applies to the services conducted by prefectures and municipalities and other services specified by Order of the Ministry of Health, Labour and Welfare, by deeming that each service as a separate business according to each insurance relation pertaining to industrial accident insurance and each insurance relation pertaining to employment insurance.

２国の行なう事業及び前項に規定する事業については、労働者の範囲（同項に規定する事業のうち厚生労働省令で定める事業については、労働者の範囲及び一般保険料の納付）に関し、厚生労働省令で別段の定めをすることができる。

(2)With regard to the services conducted by the national government and the services prescribed in the preceding paragraph, the scope of workers (the scope of workers and the payment of general insurance premiums, in the case of the services specified by Order of the Ministry of Health, Labour and Welfare, among services prescribed in the same paragraph) may be otherwise specified by Order of the Ministry of Health, Labour and Welfare.

第四十条削除

Article 40Deleted

第四十一条労働保険料その他この法律の規定による徴収金を徴収し、又はその還付を受ける権利は、二年を経過したときは、時効によつて消滅する。

Article 41(1)The right to collect, or receive the refund of, the labor insurance premiums or other money collected pursuant to the provisions of this Act extinguishes by prescription when two years have elapsed.

２政府が行なう労働保険料その他この法律の規定による徴収金の徴収の告知又は督促は、民法（明治二十九年法律第八十九号）第百五十三条の規定にかかわらず、時効中断の効力を生ずる。

(2)Notwithstanding the provisions of Article 153 of the Civil Code (Act No. 89 of 1896), interruption of prescription applies to the notification or demand made by the government concerning the collection of the labor insurance premiums or other money collected pursuant to the provisions of this Act.

第四十二条行政庁は、厚生労働省令で定めるところにより、保険関係が成立し、若しくは成立していた事業の事業主又は労働保険事務組合若しくは労働保険事務組合であつた団体に対して、この法律の施行に関し必要な報告、文書の提出又は出頭を命ずることができる。

Article 42An administrative agency, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare, may order the business operator, the labor insurance administrative affairs association or an association that had been a labor insurance administrative affairs association, of a business in respect of which the insurance relation has been or had been established, to submit reports or produce documents, or make an appearance necessary for the enforcement of this Act.

第四十三条行政庁は、この法律の施行のため必要があると認めるときは、当該職員に、保険関係が成立し、若しくは成立していた事業の事業主又は労働保険事務組合若しくは労働保険事務組合であつた団体の事務所に立ち入り、関係者に対して質問させ、又は帳簿書類（その作成、備付け又は保存に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成、備付け又は保存がされている場合における当該電磁的記録を含む。）の検査をさせることができる。

Article 43(1)When an administrative agency finds it necessary for the enforcement of this Act, it may have its official enter the office of the business operator, or the labor insurance administrative affairs association or the association which had been a labor insurance administrative affairs association, of a business in respect of which the insurance relation has been or had been established, to ask questions to the persons concerned, or to inspect the accounting books and documents (including the electronic or magnetic records (meaning the records made in an electronic format, a magnetic format or any other format not recognizable to human perception and made available for use for the information processing by computers) in the case where electronic or magnetic records are prepared, kept and stored in lieu of the preparation, maintenance or storage of the accounting books and documents).

２前項の規定により立入検査をする職員は、その身分を示す証票を携帯し、関係人の請求があるときは、これを提示しなければならない。

(2)The official who conducts on-site inspections pursuant to the provisions of the preceding paragraph must carry an identification card, and produce the card to the persons concerned at the request of those persons.

３第一項の規定による立入検査の権限は、犯罪捜査のために認められたものと解釈してはならない。

(3)The authorization for the on-site inspection pursuant to the provisions of paragraph (1) is not to be construed as that authorized for criminal investigation.

第四十三条の二行政庁は、保険関係の成立又は労働保険料に関し必要があると認めるときは、官公署に対し、法人の事業所の名称、所在地その他必要な資料の提供を求めることができる。

Article 43-2When an administrative agency finds it necessary in relation to the establishment of insurance relation or the labor insurance premiums, it may require that any public agency submit any necessary material, such as the name and location of the place of business of a corporation.

第四十四条この法律に基づき政令又は厚生労働省令を制定し、又は改廃する場合においては、それぞれ政令又は厚生労働省令で、その制定又は改廃に伴い合理的に必要と判断される範囲内において、所要の経過措置を定めることができる。この法律に基づき、厚生労働大臣が労災保険率その他の事項を定め、又はこれを改廃する場合においても、同様とする。

Article 44When enacting, amending or repealing Cabinet Order or Order of the Ministry of Health, Labour and Welfare pursuant to this Act, necessary transitional measures may be specified by Cabinet Order or Order of the Ministry of Health, Labour and Welfare, to the extent considered reasonably necessary for the enactment, amendment or repeal. The same applies when the Minister of Health, Labour and Welfare specifies, amends or repeals the industrial accident insurance rate or other matters pursuant to this Act.

第四十五条この法律に定める厚生労働大臣の権限は、厚生労働省令で定めるところにより、その一部を都道府県労働局長に委任することができる。

Article 45The authority of the Minister of Health, Labour and Welfare provided for in this Act may be delegated in part to the director of the Prefectural Labor Office, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare.

第四十五条の二この法律に規定するもののほか、労働保険料の納付の手続その他この法律の実施に関し必要な事項は、厚生労働省令で定める。

Article 45-2Beyond what is set forth in this Act, the matters necessary for the procedures of the payment of labor insurance premiums or otherwise for the enforcement of this Act are specified by Order of the Ministry of Health, Labour and Welfare.

第四十六条事業主が次の各号のいずれかに該当するときは、六月以下の懲役又は三十万円以下の罰金に処する。労災保険法第三十五条第一項に規定する団体が第五号又は第六号に該当する場合におけるその違反行為をした当該団体の代表者又は代理人、使用人その他の従業者も、同様とする。

Article 46If a business operator falls under any of the following items, the business operator is punished by imprisonment with work of not more than six months or a fine of not more than three hundred thousand yen. The same applies to the representative or agent, employee or other staff members of the association prescribed in Article 35, paragraph (1) of the Industrial Accident Insurance Act in the case where the association falls under either item (v) or (vi) thereof and commits a violation:

第四十七条労働保険事務組合が次の各号のいずれかに該当するときは、その違反行為をした労働保険事務組合の代表者又は代理人、使用人その他の従業者は、六月以下の懲役又は三十万円以下の罰金に処する。

Article 47If the labor insurance administrative affairs association falls under any of the following items, the representative or agent, employee or other staff members of the labor insurance administrative affiars association that performed the violating act are punished by imprisonment with work of not more than six months or a fine of not more than three hundred thousand yen:

第四十八条法人（法人でない労働保険事務組合及び労災保険法第三十五条第一項に規定する団体を含む。以下この項において同じ。）の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して、前二条の違反行為をしたときは、行為者を罰するほか、その法人又は人に対しても、各本条の罰金刑を科する。

Article 48(1)When the representative of a corporation (including labor insurance administrative affairs association, and an association prescribed in Article 35, paragraph (1) of the Industrial Accident Insurance Act that is not a corporation; hereinafter the same applies in this paragraph), or the agent, employee or other staff members of a corporation or individual commits any violation set forth in the preceding two Articles with regard to the business of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in the respective Articles.

２前項の規定により法人でない労働保険事務組合又は労災保険法第三十五条第一項に規定する団体を処罰する場合においては、その代表者が訴訟行為につきその労働保険事務組合又は団体を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。

(2)If a labor insurance administrative affairs association or an association prescribed in Article 35, paragraph (1) of the Industrial Accident Insurance Act that is not a corporation is punished pursuant to the provisions of the preceding paragraph, the representative of the labor insurance administrative affairs association or the association represents it in any procedural act and, in addition, the provisions of Acts concerning criminal procedure, in the case where a corporation acts as the accused or the suspect, apply mutatis mutandis to the case.