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Supplementary Provisions

附 則

Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Act comes into effect as of April 1, 2022;provided, however, that the provisions set forth in the following items come into effect as of the days respectively specified in those items:

この法律は、令和四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

in , the provisions amending ; in , the provisions amending , the provisions amending (excluding the provisions amending ), and the provisions amending ; the provisions of ; the provisions of (excluding the amending provisions set forth in item (v)); the provisions of (excluding the amending provisions set forth in item (vi)); the provisions of (excluding the amending provisions set forth in item (vi)); in , the provisions amending ; in , the provisions amending and and ; in , the provisions amending the row for in the table as amended in and ; in , the provisions amending , , and ; the provisions of and of the Supplementary Provisions; in of the Supplementary Provisions, the provisions amending of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985; referred to as the "1985 Act Amending the National Pension" in the following item and of the Supplementary Provisions); in of the Supplementary Provisions, the provisions amending , , , and ; the provisions of of the Supplementary Provisions; in of the Supplementary Provisions, the provisions amending row 107 in appended table 2 of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); and the provisions of Article 97 of the Supplementary Provisions:the date of promulgation;

中の改正規定、中の改正規定、の改正規定(の改正規定を除く。)及びの改正規定、の規定、の規定(第五号に掲げる改正規定を除く。)、の規定(第六号に掲げる改正規定を除く。)、の規定(同号に掲げる改正規定を除く。)、中の改正規定、中、及びの改正規定、中公的年金制度の健全性及びのの項及びの改正規定、中、及びの改正規定、及びの規定、中国民年金法等の一部を改正する法律(昭和六十年法律第三十四号。次号及びにおいて「昭和六十年国民年金等改正法」という。)及びの改正規定、中、、及びの改正規定、の規定、中行政手続における特定の個人を識別するための番号の利用等に関する法律(平成二十五年法律第二十七号)の百七の項の改正規定並びに附則第九十七条の規定 公布の日

omitted;

略

in , the provisions amending , , and :the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation;

中、及びの改正規定 公布の日から起算して六月を超えない範囲内において政令で定める日

omitted;

略

the provisions of (excluding the amending provisions set forth in item (i)); in , the provisions amending ; the provisions of ; in , the provisions amending ; in , the provisions amending , , and , and the provisions amending (excluding the provisions amending the row for in the table in ); in , the provisions amending ; the provisions of and , 28, , and of the Supplementary Provisions; in of the Supplementary Provisions, the provisions amending (Act No. 82 of 1996; referred to as the "1996 Act Amending the Employees' Pension" in and of the Supplementary Provisions); and in of the Supplementary Provisions, the provisions amending of the Supplementary Provisions of the 2012 Integration Act:April 1, 2021;

の規定(第一号に掲げる改正規定を除く。)、中の改正規定、の規定、中政府管掌年金事業等のの改正規定、中、及びの改正規定並びにの改正規定(の表の項の改正規定を除く。)、中の改正規定、、、第二十八条、及びの規定、中厚生年金保険法等の一部を改正する法律(平成八年法律第八十二号。及びにおいて「平成八年厚生年金等改正法」という。)の改正規定並びに中の改正規定 令和三年四月一日

omitted;

略

the provisions of (excluding the amending provisions set forth in item (i)); the provisions of ; in , the provisions amending the table in (excluding the provisions amending the row for in that table as amended); the provisions amending the table in ; the provisions amending the table in (excluding the provisions amending the row for and the row for after the amendment in that table as amended); the provisions amending and ; the provisions adding one Article after , and the provisions amending , , and , , and ; in , the provisions amending and and , the provisions amending (excluding the part adding ", notwithstanding the provisions of " after "until otherwise provided for by law"), the provisions adding one Article after , the provisions amending (excluding the part adding ", notwithstanding the provisions of " after "until otherwise provided for by law" and the part amending "the proviso to " to "the proviso to "), and the provisions amending ; the provisions of , 29 through 33, and of the Supplementary Provisions; and in of the Supplementary Provisions, the provisions amending row 77-4 in appended table 1 of the Residential Basic Book Act (Act No. 81 of 1967):May 1, 2022;

の規定(第一号に掲げる改正規定を除く。)、の規定、中公的年金制度の健全性及びの表の改正規定(の項の改正規定を除く。)、の表の改正規定、の表の改正規定(の項及びの項の改正規定を除く。)、及びの改正規定、の次に一条を加える改正規定並びに、、、及びの改正規定、中、及びの改正規定、の改正規定(「当分の間」の下に「、の規定にかかわらず」を加える部分を除く。)、の次に一条を加える改正規定、の改正規定(「当分の間」の下に「、の規定にかかわらず」を加える部分及び「ただし書」を「ただし書」に改める部分を除く。)並びにの改正規定、、第二十九条から第三十三条まで及びの規定並びに中住民基本台帳法(昭和四十二年法律第八十一号)の項の改正規定 令和四年五月一日

in , the provisions amending and and ; the provisions of ; in , the provisions amending and , , , and and and ; in , the provisions amending , and , , and and ; in , the provisions amending ; the provisions of ; the provisions of (excluding the amending provisions set forth in item (i)); and the provisions of paragraph (6) of the following Article and , , and of the Supplementary Provisions:October 1, 2022.

中及び並びにの改正規定、の規定、中、、、及び並びに及びの改正規定、中、、、及び並びにの改正規定、中の改正規定、の規定、の規定(第一号に掲げる改正規定を除く。)並びに次条第六項並びに、及びの規定 令和四年十月一日

Supplementary Provisions, Article 2Review

第二条(検討)

Promptly after this Act comes into effect, the government is to conduct a review on the particulars set forth in the items of as well as reinforcement of the income redistribution function of the public pension system and other necessary particulars (excluding the particulars specified in and ) with regard to the public pension system and systems related thereto, from the viewpoint of further promoting initiatives for making the public pension system a system that is sustainable in the long term, further reinforcing the security functions that correspond to changes in socioeconomic situations, and ensuring fairness between and within generations, in consideration of the status of enforcement of the respective laws after the amendment by this Act, and is to take necessary measures based on the results of the review.

政府は、この法律の施行後速やかに、この法律による改正後のそれぞれの法律の施行の状況等を勘案し、公的年金制度を長期的に持続可能な制度とする取組を更に進め、社会経済情勢の変化に対応した保障機能を一層強化し、並びに世代間及び世代内の公平性を確保する観点から、公的年金制度及びこれに関連する制度について、各号に掲げる事項及び公的年金制度の所得再分配機能の強化その他必要な事項(及びに定める事項を除く。)について検討を加え、その結果に基づいて必要な措置を講ずるものとする。

The government is to conduct an overall review, including taxation measures, on particulars such as the requirements for participation in an individual-type defined contribution pension plan and a national pension fund, the maximum contribution amount for an individual-type defined contribution pension plan, and the scope of small and medium-sized employers that can contribute to small and medium-sized employer's contributions, from the viewpoint of enhancing citizens' voluntary efforts to secure income in old age, such as enabling them to receive support for such efforts fairly, and is to take necessary measures based on the results of the review.

政府は、国民が高齢期における所得の確保に係る自主的な努力を行うに当たって、これに対する支援を公平に受けられるようにする等その充実を図る観点から、個人型確定拠出年金及び国民年金基金の加入の要件、個人型確定拠出年金に係る拠出限度額及び中小事業主掛金を拠出できる中小事業主の範囲等について、税制上の措置を含め全般的な検討を加え、その結果に基づいて必要な措置を講ずるものとする。

Approximately five years after the enforcement of the provisions set forth in item (viii) of the preceding Article, the government is to review the desirable form of regulations based on the provisions of the Defined Contribution Pension Act after the amendment by those provisions, in consideration of the status of enforcement of , and if found to be necessary, take necessary measures based on the results of the review.

政府は、前条第八号に掲げる規定の施行後五年を目途として、当該規定による改正後の確定拠出年金法の施行の状況等を勘案し、の規定に基づく規制の在り方について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。

Supplementary Provisions, Article 27Transitional Measures Concerning Old-age Benefits under the Defined Contribution Pension Act

第二十七条(確定拠出年金法による老齢給付金に関する経過措置)

The provisions of Article 34 of the Defined Contribution Pension Act after the amendment by the provisions of (including as applied mutatis mutandis pursuant to Article 73 of that Act) apply to a person who has not reached the age of 70 on the day preceding the effective date.

の規定による改正後の確定拠出年金法第三十四条(同法第七十三条において準用する場合を含む。)の規定は、施行日の前日において、七十歳に達していない者について適用する。

Supplementary Provisions, Article 28Transitional Measures Concerning a Lump-sum Withdrawal Payment under the Defined Contribution Pension Act

第二十八条(確定拠出年金法による脱退一時金に関する経過措置)

The provisions of Article 3 of the Supplementary Provisions of the Defined Contribution Pension Act after the amendment by the provisions of also apply to a person who had already lost the status as a participant of a corporate-type pension plan (meaning the participant of a corporate-type pension plan prescribed in Article 2, paragraph (8) of the Defined Contribution Pension Act; the same applies hereinafter) or a participant of an individual-type pension plan (meaning the participant of an individual-type pension plan prescribed in Article 2, paragraph (10) of the Defined Contribution Pension Act; the same applies in Article 32 of the Supplementary Provisions) before the item (v) effective date.

の規定による改正後の確定拠出年金法附則第三条の規定は、第五号施行日前に既に企業型年金加入者(確定拠出年金法第二条第八項に規定する企業型年金加入者をいう。以下同じ。)又は個人型年金加入者(確定拠出年金法第二条第十項に規定する個人型年金加入者をいう。附則第三十二条において同じ。)の資格を喪失している者についても、適用する。

Supplementary Provisions, Article 29Transitional Measures Concerning the Status as a Participant of a Defined Contribution Pension Plan

第二十九条(確定拠出年金の加入者の資格に関する経過措置)

With regard to a participant of a corporate-type pension plan who already has the right to receive old-age benefits (meaning the old-age benefits referred to in Article 28, item (i) of that Act) under a corporate-type pension plan (meaning the corporate-type pension plan prescribed in Article 2, paragraph (2) of the Defined Contribution Pension Act) at the time of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions, the provisions of Article 11, item (vi) of the Defined Contribution Pension Act after the amendment by the provisions of (hereinafter referred to as the "item (vii) new Defined Contribution Pension Act") do not apply, and the person continues to be a participant of a corporate-type pension plan on and after the item (vii) effective date.

附則第一条第七号に掲げる規定の施行の際現に企業型年金(確定拠出年金法第二条第二項に規定する企業型年金をいう。)の老齢給付金(同法第二十八条第一号の老齢給付金をいう。)の受給権を有する企業型年金加入者については、の規定による改正後の確定拠出年金法(以下「第七号新確定拠出年金法」という。)第十一条第六号の規定は適用せず、第七号施行日以後も引き続き企業型年金加入者とする。

Supplementary Provisions, Article 30Transitional Measures Concerning a Transfer of Assets Managed per Individual Relating to a Person Who Was a Participant of a Corporate-type Pension Plan to the Pension Fund Association

第三十条(企業型年金加入者であった者の個人別管理資産の企業年金連合会への移換に関する経過措置)

The provisions of Article 54-5, paragraph (1) of the item (vii) new Defined Contribution Pension Act apply to a person who loses the status as a participant of a corporate-type pension plan pursuant to the provisions of Article 11 of the item (vii) new Defined Contribution Pension Act on or after the effective date of item (vii).

第七号新確定拠出年金法第五十四条の五第一項の規定は、第七号施行日以後に第七号新確定拠出年金法第十一条の規定により企業型年金加入者の資格を喪失した者について適用する。

Supplementary Provisions, Article 31Transitional Measures Concerning a Lump-Sum Withdrawal Payment under the Item (vii) New Defined Contribution Pension Act

第三十一条(第七号新確定拠出年金法による脱退一時金に関する経過措置)

The provisions of Article 2-2 of the Supplementary Provisions of the item (vii) new Defined Contribution Pension Act also apply to a person who had already lost the status as a participant of a corporate-type pension plan before the effective date of item (vii).

第七号新確定拠出年金法附則第二条の二の規定は、第七号施行日前に既に企業型年金加入者の資格を喪失している者についても、適用する。

Supplementary Provisions, Article 32

第三十二条

第七号新確定拠出年金法附則第三条の規定は、第七号施行日前に既に企業型年金加入者又は個人型年金加入者の資格を喪失している者についても、適用する。

Supplementary Provisions, Article 33Transitional Measures Concerning a Transfer of Assets Managed per Individual Relating to a Person Who Was a Participant of a Corporate-type Pension Plan to a Surviving Association

第三十三条(企業型年金加入者であった者の個人別管理資産の存続連合会への移換に関する経過措置)

The provisions of Article 54-5, paragraph (1) of the item (vii) new Defined Contribution Pension Act as applied pursuant to the provisions of after the amendment by , following the deemed replacement of terms, apply to a person who loses the status as a participant of a corporate-type pension plan pursuant to the provisions of Article 11 of the item (vii) new Defined Contribution Pension Act on or after the item (vii) effective date.

の規定による改正後の公的年金制度の健全性及びの規定により読み替えて適用する第七号新確定拠出年金法第五十四条の五第一項の規定は、第七号施行日以後に第七号新確定拠出年金法第十一条の規定により企業型年金加入者の資格を喪失した者について適用する。

Supplementary Provisions, Article 41Transitional Measures Concerning Penal Provisions

第四十一条(罰則に関する経過措置)

Prior laws continue to govern the applicability of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act when prior laws are to continue to govern the applicability pursuant to the provisions of these Supplementary Provisions.

この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 80Transitional Measures Concerning Exception to Protection of the Right to Receive Benefits

第八十条(受給権の保護の例外に関する経過措置)

Any right to receive payment of benefits as pensions, compensations, special additional amounts to delayed insurance benefits, or special additional amounts to delayed benefits that was already provided as collateral at the time of the enforcement of this Act may be provided as collateral in accordance with prior laws on and after the effective date.

この法律の施行の際現に担保に供されている年金である給付若しくは補償又は保険給付遅延特別加算金若しくは給付遅延特別加算金の支給を受ける権利は、施行日以後も、なお従前の例により担保に供することができる。

The right to receive payment of benefits as pensions, compensations, special additional amounts to delayed insurance benefits, or special additional amounts to delayed benefits relating to the offer prescribed in , , and of the Supplementary Provisions may be provided as collateral in accordance with prior laws on and after the effective date.

、及びに規定する申込みに係る年金である給付若しくは補償又は保険給付遅延特別加算金若しくは給付遅延特別加算金の支給を受ける権利は、施行日以後も、なお従前の例により担保に供することができる。

With regard to the right to receive benefits (limited to the benefits as pensions prescribed in and of the Supplementary Provisions of the 2012 Integration Act) that are deemed to be the public officers pension, etc. prescribed in by Japan Finance Corporation Secured by Public Officers Pension after the amendment by the provisions of of the Supplementary Provisions pursuant to the provisions of of the Supplementary Provisions of the 2012 Integration Act after the amendment by the provisions of of the Supplementary Provisions, the provisions of before the amendment by the provisions of remain in force.

の規定による改正後のの規定によりの規定による改正後のに規定する恩給等とみなされる給付(及びに規定する年金たる給付に限る。)を受ける権利については、の規定による改正前のの規定は、なおその効力を有する。

Supplementary Provisions, Article 97Delegation to Cabinet Order

第九十七条(政令への委任)

Beyond what is provided for in these Supplementary Provisions, Cabinet Order prescribes the necessary transitional measures (including transitional measures concerning penal provisions) in line with the enforcement of this Act.

この附則に定めるもののほか、この法律の施行に伴い必要な経過措置(罰則に関する経過措置を含む。)は、政令で定める。

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