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The industrial accident insurance benefits, which is the social insurance as an obligation of business owners in the Labor Standards Act, is controlled by the government for protecting the rights for living of workers injured by industrial accidents and their bereaved. The social insurance benefits that is controlled by the government is required even special protection than the regular social insurances. Yet, the claims of occupational health insurances is not unlimitedly guaranteed without the period limitation. The claims of occupational health insurance, too, is not able to avoid the legal maxim: the laws aid the vigilant, not the negligent. The initial date in reckoning of extinctive prescription of accident compensation in the Labor Standards Act except the treatment benefit and the temporary incapacity benefit begins from the next day for taking effect of employers’ obligation of accident compensation. Nevertheless, the occupational health insurance benefit has various kinds of insurance benefit depends on the purpose of protecting beneficiaries, and it enforce the pension system for protecting beneficiaries for long periods. Likewise, The initial date in reckoning of extinctive prescription of accident compensation would not be applied uniformly like accident compensation in the Labor Standards Act, but it needs to be preserved by the protection purpose of beneficiaries and the date of payment. Also, the initial date in reckoning of extinctive prescription intends the obligation of the social insurance act for protecting workers injured by industrial accidents and their bereaved upon the aims and ends of the law of workers’ compensation insurance.