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on 1 September 2027, in 11 months

Employees' Pension Insurance Act

厚生年金保険法（こうせいねんきんほけんほう）

Amended by

Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes

社会経済の変化を踏まえた年金制度の機能強化のための国民年金法等の一部を改正する等の法律

The whole text as amended, on e-Gov

The same amending law also changes

2 provisions changed · 3 provisions in the supplementary provisions

Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is.

Article 20 · (Standardized Monthly Amount of Remuneration)第二十条（標準報酬月額）

Read it in the amended law
  • ChangedArticle 20, paragraph (1)

    An insured's standardized monthly amount of remuneration is established according to the following grade classification (or the grade classification following the revision, if a grade classification has been revised pursuant to the provisions of the following paragraph) based on the insured's amount of monthly remuneration:

    Standardized monthly remuneration gradeStandardized monthly amount of remunerationMonthly amount of remuneration
    Grade 188,000 yenLess than 93,000 yen
    Grade 298,000 yen93,000 yen or more, less than 101,000 yen
    Grade 3104,000 yen101,000 yen or more, less than 107,000 yen
    Grade 4110,000 yen107,000 yen or more, less than 114,000 yen
    Grade 5118,000 yen114,000 yen or more, less than 122,000 yen
    Grade 6126,000 yen122,000 yen or more, less than 130,000 yen
    Grade 7134,000 yen130,000 yen or more, less than 138,000 yen
    Grade 8142,000 yen138,000 yen or more, less than 146,000 yen
    Grade 9150,000 yen146,000 yen or more, less than 155,000 yen
    Grade 10160,000 yen155,000 yen or more, less than 165,000 yen
    Grade 11170,000 yen165,000 yen or more, less than 175,000 yen
    Grade 12180,000 yen175,000 yen or more, less than 185,000 yen
    Grade 13190,000 yen185,000 yen or more, less than 195,000 yen
    Grade 14200,000 yen195,000 yen or more, less than 210,000 yen
    Grade 15220,000 yen210,000 yen or more, less than 230,000 yen
    Grade 16240,000 yen230,000 yen or more, less than 250,000 yen
    Grade 17260,000 yen250,000 yen or more, less than 270,000 yen
    Grade 18280,000 yen270,000 yen or more, less than 290,000 yen
    Grade 19300,000 yen290,000 yen or more, less than 310,000 yen
    Grade 20320,000 yen310,000 yen or more, less than 330,000 yen
    Grade 21340,000 yen330,000 yen or more, less than 350,000 yen
    Grade 22360,000 yen350,000 yen or more, less than 370,000 yen
    Grade 23380,000 yen370,000 yen or more, less than 395,000 yen
    Grade 24410,000 yen395,000 yen or more, less than 425,000 yen
    Grade 25440,000 yen425,000 yen or more, less than 455,000 yen
    Grade 26470,000 yen455,000 yen or more, less than 485,000 yen
    Grade 27500,000 yen485,000 yen or more, less than 515,000 yen
    Grade 28530,000 yen515,000 yen or more, less than 545,000 yen
    Grade 29560,000 yen545,000 yen or more, less than 575,000 yen
    Grade 30590,000 yen575,000 yen or more, less than 605,000 yen
    Grade 31620,000 yen605,000 yen or more, less than 635,000 yen
    Grade 32650,000 yen635,000 yen or more, less than 665,000 yen
    Grade 33680,000 yen665,000 yen or more

    標準報酬月額は、被保険者の報酬月額に基づき、次の等級区分（次項の規定により等級区分の改定が行われたときは、改定後の等級区分）によつて定める。

    標準報酬月額等級標準報酬月額報酬月額
    第一級八八、〇〇〇円九三、〇〇〇円未満
    第二級九八、〇〇〇円九三、〇〇〇円以上一〇一、〇〇〇円未満
    第三級一〇四、〇〇〇円一〇一、〇〇〇円以上一〇七、〇〇〇円未満
    第四級一一〇、〇〇〇円一〇七、〇〇〇円以上一一四、〇〇〇円未満
    第五級一一八、〇〇〇円一一四、〇〇〇円以上一二二、〇〇〇円未満
    第六級一二六、〇〇〇円一二二、〇〇〇円以上一三〇、〇〇〇円未満
    第七級一三四、〇〇〇円一三〇、〇〇〇円以上一三八、〇〇〇円未満
    第八級一四二、〇〇〇円一三八、〇〇〇円以上一四六、〇〇〇円未満
    第九級一五〇、〇〇〇円一四六、〇〇〇円以上一五五、〇〇〇円未満
    第一〇級一六〇、〇〇〇円一五五、〇〇〇円以上一六五、〇〇〇円未満
    第一一級一七〇、〇〇〇円一六五、〇〇〇円以上一七五、〇〇〇円未満
    第一二級一八〇、〇〇〇円一七五、〇〇〇円以上一八五、〇〇〇円未満
    第一三級一九〇、〇〇〇円一八五、〇〇〇円以上一九五、〇〇〇円未満
    第一四級二〇〇、〇〇〇円一九五、〇〇〇円以上二一〇、〇〇〇円未満
    第一五級二二〇、〇〇〇円二一〇、〇〇〇円以上二三〇、〇〇〇円未満
    第一六級二四〇、〇〇〇円二三〇、〇〇〇円以上二五〇、〇〇〇円未満
    第一七級二六〇、〇〇〇円二五〇、〇〇〇円以上二七〇、〇〇〇円未満
    第一八級二八〇、〇〇〇円二七〇、〇〇〇円以上二九〇、〇〇〇円未満
    第一九級三〇〇、〇〇〇円二九〇、〇〇〇円以上三一〇、〇〇〇円未満
    第二〇級三二〇、〇〇〇円三一〇、〇〇〇円以上三三〇、〇〇〇円未満
    第二一級三四〇、〇〇〇円三三〇、〇〇〇円以上三五〇、〇〇〇円未満
    第二二級三六〇、〇〇〇円三五〇、〇〇〇円以上三七〇、〇〇〇円未満
    第二三級三八〇、〇〇〇円三七〇、〇〇〇円以上三九五、〇〇〇円未満
    第二四級四一〇、〇〇〇円三九五、〇〇〇円以上四二五、〇〇〇円未満
    第二五級四四〇、〇〇〇円四二五、〇〇〇円以上四五五、〇〇〇円未満
    第二六級四七〇、〇〇〇円四五五、〇〇〇円以上四八五、〇〇〇円未満
    第二七級五〇〇、〇〇〇円四八五、〇〇〇円以上五一五、〇〇〇円未満
    第二八級五三〇、〇〇〇円五一五、〇〇〇円以上五四五、〇〇〇円未満
    第二九級五六〇、〇〇〇円五四五、〇〇〇円以上五七五、〇〇〇円未満
    第三〇級五九〇、〇〇〇円五七五、〇〇〇円以上六〇五、〇〇〇円未満
    第三一級六二〇、〇〇〇円六〇五、〇〇〇円以上六〇五、〇〇〇円以上六三五、〇〇〇円未満
    第三二級六五〇、〇〇〇円六三五、〇〇〇円以上六六五、〇〇〇円未満
    第三三級六八〇、〇〇〇円六六五、〇〇〇円以上
  • ChangedArticle 20, paragraph (2)

    If, as of March 31 of any year, an amount equivalent to 200 percentthe proportion of the average standardized monthly amountnumber of remuneration for all insureds exceeds falling under the highest standardized monthly amount of remuneration in grade to the highest standardized monthly remuneration gradetotal number of insureds exceeds 4 percent, and it is found that those circumstances will continue, the grade classification of the standardized monthly amount of remuneration may be revised to add an additional grade above the highest grade, in accordance with Cabinet Order and in consideration of the grade classifications of the standardized monthly amount of remuneration under Article 40, paragraph (1) of Nationalthe Health Insurance Act (Act No. 70 of 1922), beginning September 1 of that year; provided, however, that, as of March 31 of that year, the proportion of the number of insureds falling under the highest standardized monthly amount of remuneration grade following the revision to the total number of insureds as of that date must not fall below 3 percent.

    毎年三月三十一日における全被保険者の標準報酬月額を平均した額の百分の二百に相当する額が標準報酬月額等級の最高等級の標準報酬月額に該当する被保険者数の被保険者総数に占める割合が百分の四を超える場合において、その状態が継続すると認められるときは、その年の九月一日から、健康保険法（大正十一年法律第七十号）第四十条第一項に規定する標準報酬月額の等級区分を参酌して、政令で、当該最高等級の上に更に等級を加える標準報酬月額の等級区分の改定を行うことができる。ただし、その年の三月三十一日において、改定後の標準報酬月額等級の最高等級に該当する被保険者数の同日における被保険者総数に占める割合が百分の三を下回つてはならない。

3 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 9 · Transitional Measures Concerning the Standardized Monthly Amount of Remuneration under the Employees' Pension Insurance Act附則第九条（厚生年金保険法における標準報酬月額に関する経過措置）

Read it in the amended law
  • AddedSupplementary Provisions, Article 9, paragraph (1)

    With respect to the standardized monthly amount of remuneration of a person who acquired status as an insured covered by employees' pension insurance before the date of enforcement of the provisions set forth in Article 1, paragraph (1), item (vi) of the Supplementary Provisions (hereinafter referred to as the "item (vi) Effective Date") and continues to hold that status until the item (vi) Effective Date, and whose standardized monthly amount of remuneration for September 2027 is 650,000 yen (excluding a person for whom the amount of monthly remuneration that formed the basis for that standardized monthly amount of remuneration is less than 665,000 yen), the implementing organization (meaning the implementing organization prescribed in Article 2-5, paragraph (1) of the Employees' Pension Insurance Act; the same applies hereinafter) is to revise it on the item (vi) Effective Date, regarding the amount of monthly remuneration that formed the basis as the amount of monthly remuneration that forms the basis for the standardized monthly amount of remuneration prescribed in Article 20, paragraph (1) of the Employees' Pension Insurance Act as amended by the provisions of Article 2 (limited to the amending provisions set forth in Article 1, paragraph (1), item (vi) of the Supplementary Provisions), and the revised standardized monthly amount of remuneration is to be the standardized monthly amount of remuneration for each month from September 2027 to August 2028.

    附則第一条第一項第六号に掲げる規定の施行の日（以下「第六号施行日」という。）前に厚生年金保険の被保険者の資格を取得して、第六号施行日まで引き続きその資格を有する者のうち、令和九年九月の標準報酬月額が六十五万円である者（当該標準報酬月額の基礎となった報酬月額が六十六万五千円未満である者を除く。）の当該標準報酬月額については、当該基礎となった報酬月額を第二条の規定（同号に掲げる改正規定に限る。）による改正後の厚生年金保険法第二十条第一項に規定する標準報酬月額の基礎となる報酬月額とみなして、第六号施行日において実施機関（厚生年金保険法第二条の五第一項に規定する実施機関をいう。以下同じ。）が改定するものとし、当該改定した標準報酬月額は、同月から令和十年八月までの各月の標準報酬月額とする。

  • AddedSupplementary Provisions, Article 9, paragraph (2)

    The provisions of the preceding paragraph apply mutatis mutandis to the case of calculating the amount equivalent to the standardized monthly amount of remuneration of an employed person age 70 or over prescribed in Article 46, paragraph (2) of the Employees' Pension Insurance Act (referred to as the "equivalent standardized monthly amount of remuneration" in paragraphs (5) and (8)). In this case, the phrase "acquired status as an insured covered by employees' pension insurance" in the preceding paragraph is deemed to be replaced with "satisfied the requirements specified by Order of the Ministry of Health, Labour and Welfare under Article 27 of the Employees' Pension Insurance Act", and the phrase "hold that status" with "be a person aged 70 or over who was an insured covered by employees' pension insurance satisfying those requirements".

    前項の規定は、厚生年金保険法第四十六条第二項の七十歳以上の使用される者の標準報酬月額に相当する額（第五項及び第八項において「標準報酬月額相当額」という。）を算定する場合について準用する。この場合において、前項中「厚生年金保険の被保険者の資格を取得して」とあるのは「厚生年金保険法第二十七条の厚生労働省令で定める要件に該当して」と、「その資格を有する」とあるのは「当該要件に該当する厚生年金保険の被保険者であった七十歳以上の」と読み替えるものとする。

  • AddedSupplementary Provisions, Article 9, paragraph (3)

    The administrative functions pertaining to the revision of standardized monthly amounts of remuneration by an implementing organization (limited to the Minister of Health, Labour and Welfare; the same applies in paragraphs (6) and (9) and Article 12, paragraph (10), Article 20, paragraph (4) and Article 22, paragraph (10) of the Supplementary Provisions) under the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph) are to be performed by the Japan Pension Service. In this case, in Article 23, paragraph (3) of the Japan Pension Organization Act, the phrase "Employees' Pension Insurance Act" is deemed to be replaced with "Employees' Pension Insurance Act or the Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes (Act No. 74 of 2025)"; in Article 26, paragraph (2) of that Act, the phrase "Employees' Pension Insurance Act" is deemed to be replaced with "Employees' Pension Insurance Act or the Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes"; in Article 27, paragraph (1), item (i) of that Act, the phrase "administrative functions related to the authority prescribed in Article 100-4, paragraph (1) of the Employees' Pension Insurance Act, administrative functions prescribed in Article 100-10, paragraph (1) of that Act" is deemed to be replaced with "administrative functions related to the authority prescribed in Article 100-4, paragraph (1) of the Employees' Pension Insurance Act and administrative functions prescribed in Article 9, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes, administrative functions prescribed in Article 100-10, paragraph (1) of the Employees' Pension Insurance Act"; and in Article 48, paragraph (1) of that Act, the phrase "Employees' Pension Insurance Act" is deemed to be replaced with "Employees' Pension Insurance Act or the Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes".

    第一項（前項において準用する場合を含む。）の規定による実施機関（厚生労働大臣に限る。第六項及び第九項並びに附則第十二条第十項、第二十条第四項及び第二十二条第十項において同じ。）の標準報酬月額の改定に係る事務は、日本年金機構に行わせるものとする。この場合において、日本年金機構法第二十三条第三項中「厚生年金保険法」とあるのは「厚生年金保険法若しくは社会経済の変化を踏まえた年金制度の機能強化のための国民年金法等の一部を改正する等の法律（令和七年法律第七十四号）」と、同法第二十六条第二項中「厚生年金保険法」とあるのは「厚生年金保険法若しくは社会経済の変化を踏まえた年金制度の機能強化のための国民年金法等の一部を改正する等の法律」と、同法第二十七条第一項第一号中「係る事務、同法」とあるのは「係る事務及び社会経済の変化を踏まえた年金制度の機能強化のための国民年金法等の一部を改正する等の法律附則第九条第三項に規定する事務、厚生年金保険法」と、同法第四十八条第一項中「厚生年金保険法」とあるのは「厚生年金保険法若しくは社会経済の変化を踏まえた年金制度の機能強化のための国民年金法等の一部を改正する等の法律」とする。