What goes into the "treatment" sections of a training-employment plan?

In short: the certification application includes four forms that explain treatment in writing (the employment contract and conditions document; the statement of important matters on treatment; and two statements of remuneration, accommodation and amounts collected). A form that asks about accommodation and amounts collected means that how much you charge for housing is subject to confirmation. This connects straight to in-kind compensation in social insurance (Health Insurance Act, Article 46).

This page is for owners and back-office staff planning a plan-certification application. Preparing the application documents themselves is gyoseishoshi work (四葉行政書士事務所, a separate business); this article covers only how to build, on the labour side, the substance those forms demand.

Why so many pages about treatment?

Pulling the treatment documents out of the published form list (OTIT, checked 14 August 2026):

Form	Content
Reference form 1-2	The employment contract and conditions document
Reference form 1-13	The statement of important matters on treatment during the period
Reference form 1-15	The statement of remuneration, accommodation and amounts collected
Reference form 1-39	The same plus moving and relocation costs

The same "treatment," written repeatedly from different angles — contract, explanation, breakdown of charges. The reason lies in the system's character: where workers may transfer on their own initiative, a gap between the treatment shown at the entrance and the treatment actually given can itself become the reason someone leaves. Treat the documents not as paper for the review but as the baseline against which both the worker and the authorities will later compare reality.

How much may be collected for housing?

This article gives no monetary standard. The level of permissible collections is checked against the system's operating guidelines (revised as recently as 5 August 2026) and, in some sectors, sector-specific provisions; the appropriateness of amounts belongs to the review side.

Two principles hold on the labour side. First, make the amount actually collected, the amount written on the forms, and the deduction on the pay slip identical — a three-way mismatch is the classic opening for findings. Second, anchor the collections in a wage-deduction agreement and internal rules: deducting housing charges from wages requires a labour-management agreement (the exception to full payment of wages under Article 24 of the Labor Standards Act) consistent with the work rules and housing rules.

How do collected housing charges feed back into social insurance?

This is the junction most often missed. Where the company provides housing and bears rent, the benefit can count as in-kind compensation in remuneration (Health Insurance Act, Article 46 — the value is set by the Minister according to local market prices). How much you collect from the person changes the amount counted into remuneration, and with it the standard monthly remuneration — the premiums.

The mechanics are in Provide company housing, and social insurance premiums can rise. One point bears repeating: from October 1, 2026, the valuation unit for housing changes from per tatami mat to per square metre of floor area (Japan Pension Service, viewed 14 August 2026). The timing overlaps the preparation period — design housing charges on the new unit.

When, and with whom, do you decide?

Before the application. If the content moves after the forms are written, the statements must be redone and re-explained to the person. The division of roles:

Decision	With whom
Securing the property, the corporate lease, market rents	A licensed real estate agent (四葉不動産株式会社 — a separate business from this office, engaged under a separate contract)
Collection design, in-kind compensation, the wage-deduction agreement, housing rules	A shakai hoken roumushi (this office)
The income-tax side	A tax accountant
Preparing and filing the application forms	A gyoseishoshi (四葉行政書士事務所, a separate business)

What can 四葉社会保険労務士事務所 do?

四葉社会保険労務士事務所, in Kohinata, Bunkyo City, builds the substance of the treatment documents — the contract templates, the housing-charge design and in-kind compensation, the wage-deduction agreement, the housing rules. Consultation is free of charge. Fees are in the fee schedule (including company housing rules). The full "what to do now" picture is in The Employment for Skill Development system — what to do now.

Whom to consult

Preparing and filing the application documents, and confirming conformity with the collection standards, go to 四葉行政書士事務所 (a separate business from this office, engaged under a separate contract). Property and corporate leases go to 四葉不動産株式会社 (likewise). Payroll taxation is for a tax accountant, disputes for an attorney. No referral fees change hands.

Frequently asked questions

Q. How much should we set the housing charge at?
A. This article gives no figure. Collection levels are checked against the operating guidelines (revised 5 August 2026) and sector-specific provisions. What the labour side must secure is the three-way match — actual collection, the forms, the pay-slip deduction — and the anchoring of collections in an agreement and rules.

Q. We deduct dormitory fees from wages. Any problem?
A. Deductions from wages require a labour-management agreement as the exception to the full-payment principle (Labor Standards Act, Article 24). First check that the agreement, the work rules, the housing rules and the actual deduction line up. This office prepares the paperwork.

Q. Does in-kind compensation work the same under this system?
A. Yes. The social insurance mechanism (Health Insurance Act, Article 46; values set by the Minister) does not vary by residence status. The difference between the person's payment and the notified value is counted into remuneration, and from October 1, 2026 the housing unit changes from tatami mats to square metres. Details in the company housing article.

Q. Can we fill in the forms ourselves?
A. The forms themselves are published on the OTIT's site. Assembling and filing them as an application is gyoseishoshi work (四葉行政書士事務所, a separate business); designing the treatment, collections and rules that the forms describe is this office's part. Fix the substance first, then put it into the forms.

Sources for this article

• OTIT, "Pre-enforcement applications for training-employment plan certification" (updated 5 August 2026; checked 14 August 2026) — the names and existence of reference forms 1-2, 1-13, 1-15 and 1-39
• Health Insurance Act (健康保険法, Act No. 70 of 1922), Article 46 (value of in-kind compensation) — current text confirmed on e-Gov on 14 August 2026
• Labor Standards Act (労働基準法, Act No. 49 of 1947), Article 24 (payment of wages; deduction agreements) — confirmed the same day
• Japan Pension Service, the national in-kind compensation value table (updated 19 March 2026; viewed 14 August 2026) — the change of the housing valuation unit from October 1, 2026
• Collection levels follow the operating guidelines (revised 5 August 2026) and sector-specific provisions. No amounts appear in this article; always check the latest guidelines

This article is general information. Judgments that fit your particular circumstances are made by a qualified professional after a meeting. Written by Joji Uramatsu (Shakai Hoken Roumushi (Certified Social Insurance and Labor Consultant), Gyoseishoshi (Certified Administrative Procedures Legal Specialist), Registered Real Estate Transaction Specialist).