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on 1 April 2028, in 17 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

55 provisions changed · 79 provisions added · 4 provisions removed · 84 provisions in the supplementary provisions · 1 article renumbered

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. The article it renumbers is marked with the number it had before.

20 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 74附則第七十四条

Read it in the amended law
  • ChangedSupplementary Provisions, Article 74, paragraph (1)

    The amount of an employees' pension for surviving family to be paid to a spouse is, in the case where, at the time of the death of the relevant insured under employees' pension insurance or former insured, the spouse was living off the same financial resources as a child who satisfied the requirements prescribed in Article 59, paragraph (1) of the Employees' Pension Insurance Act, and the spouse does not acquire the right to receive benefits from a basic pension for surviving family in connection with the death of the relevant insured under employees' pension insurance or former insured, notwithstanding the provisions of Article 60, paragraph (1), item (i) and Article 62-2, paragraphs (1) and (2) of that Act and Article 62, paragraph (1) of that the Employees' Pension Insurance Act, prior to the amendment by the provisions of Article 3 of the 2025 Amendment Act, which remains in force with its terms replaced pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions of the 2025 Amendment Act, the amount calculated in the same manner as under those provisions plus the amount calculated in the same manner as under the provisions of Article 38 and Article 39, paragraph (1) of the National Pension Act.

    配偶者に支給する遺族厚生年金の額は、当該厚生年金保険の被保険者又は被保険者であつた者の死亡の当時その配偶者が厚生年金保険法第五十九条第一項に規定する要件に該当した子と生計を同じくしていた場合であつて、当該厚生年金保険の被保険者又は被保険者であつた者の死亡につきその配偶者が遺族基礎年金の受給権を取得しないときは、同法第六十条第一項第一号並びに第六十二条の二第一項及び第二項並びに令和七年改正法附則第十五条第二項の規定により読み替えられてなおその効力を有するものとされた令和七年改正法第三条の規定による改正前の厚生年金保険法第六十二条第一項の規定にかかわらず、これらの規定の例により計算した額に国民年金法第三十八条及び第三十九条第一項の規定の例により計算した額を加算した額とする。

  • ChangedSupplementary Provisions, Article 74, paragraph (2)

    The amount of an employees' pension for surviving family to be paid to a child is, in the case where the child does not acquire the right to receive benefits from a basic pension for surviving family in connection with the death of the relevant insured under employees' pension insurance or former insured, notwithstanding the provisions of Article 60, paragraph (1), item (i) and paragraph (2) and Article 62-3, paragraphs (1) and (2) of the Employees' Pension Insurance Act, the amount calculated in the same manner as under those provisions plus the amount calculated in the same manner as under the provisions of Article 38 and Article 39-2, paragraph (1) of the National Pension Act.

    子に支給する遺族厚生年金の額は、当該厚生年金保険の被保険者又は被保険者であつた者の死亡につきその子が遺族基礎年金の受給権を取得しないときは、厚生年金保険法第六十条第一項第一号及び第二項の並びに第六十二条の三第一項及び第二項の規定にかかわらず、これらの規定の例により計算した額に国民年金法第三十八条及び第三十九条の二第一項の規定の例により計算した額を加算した額とする。

  • ChangedSupplementary Provisions, Article 74, paragraph (3)

    The provisions of Article 39, paragraphs (2) and (3), Article 39-2, paragraph (2), Article 40, Article 41, paragraph (2) and Article 41-2 of the newNew National Pension Act apply mutatis mutandis to the portion of an employees' pension for surviving family that is equivalent to the additional amount under the preceding two paragraphs.

    新国民年金法第三十九条第二項及び第三項、第三十九条の二第二項、第四十条、第四十一条第二項及び第四十一条の二の規定は、遺族厚生年金のうち前二項の加算額に相当する部分について準用する。

  • ChangedSupplementary Provisions, Article 74, paragraph (4)

    With regard to the application of the provisions of Article 65 (including as applied mutatis mutandis pursuant to paragraph (2) of the new preceding Article) of the Employees' Pension Insurance Act (including as applied mutatis mutandis prior to the amendment by the provisions of Article 3 of the 2025 Amendment Act, which remain in force pursuant to the provisions of Article 15, paragraph (23) of the preceding Article) Supplementary Provisions of the 2025 Amendment Act, to an employees' pension for surviving family to which an amount has been added pursuant to the provisions of paragraph (1), the phrase "the beneficiary of an employees' pension for surviving family to which an additional amount has been added pursuant to the provisions of Article 62 paragraph (1) is the wife, and if she is entitled to receive a basic pension for surviving family under the National Pension Act in connection with the death of the relevant insured or former insured" in Article 65 of that the Employees' Pension Insurance Act prior to the amendment is deemed to be replaced with "an employees' pension for surviving family to which an additional amount has been added pursuant to the provisions of Article 62 paragraph (1) is one to which an amount has been added pursuant to the provisions of Article 74, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985)".

    第一項の規定によりその額が加算された遺族厚生年金に対する新令和七年改正法附則第十五条第三項の規定によりなおその効力を有するものとされた令和七年改正法第三条の規定による改正前の厚生年金保険法第六十五条（前条第二項において準用する場合を含む。）の規定の適用については、同法第六十五条中「その受給権者である妻が当該被保険者又は被保険者であつた者の死亡について国民年金法による遺族基礎年金の支給を受けることができるとき」とあるのは、「当該遺族厚生年金が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）附則第七十四条第一項の規定によりその額が加算されたものであるとき」とする。

  • ChangedSupplementary Provisions, Article 74, paragraph (5)

    With regard The portion of an employees' pension for surviving family to the application of which an amount has been added pursuant to the provisions of Article 66, paragraphparagraph (1) or (2) of the Employees' Pension Insurance Act, for the time being, the phrase "employees' pension for surviving familythat is equivalent to the additional amount under the provisions of paragraph (1) or (2) is deemed to the spouse" in that paragraph is deemed to be replaced with "be a basic pension for surviving family and not an employees' pension for surviving family to, for the spouse (excluding one to which an amount has been added pursuant to purpose of applying Article 20 of the National Pension Act, Article 38 of the provisions of Article 74, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985; hereinafter referred to as the '1985 Amendment Act'))", and the phrase "Employees' Pension Insurance Act and other provisions equivalent to those provisions concerning the adjustment for combined benefits that are specified by Cabinet Order, and for the purpose of applying Article 63, paragraph (1), item (v) of the basic pension for surviving family" with "Employees' Pension Insurance Act prior to the basic pension for surviving family or an employees' pension for surviving family amendment by the provisions of Article 3 of the 2025 Amendment Act, with regard to which an amount has been added the provisions then in force continue to govern pursuant to the provisions of Article 7414, paragraph (2) of the Supplementary Provisions of the 19852025 Amendment Act".

    厚生年金保険法第六十六条第一項又は第二項の規定の適用については、当分の間、同項中「配偶者に対するによりその額が加算された遺族厚生年金」とあるのは「配偶者に対する遺族厚生年金（のうち、第一項又は第二項の規定による加算額に相当する部分は、国民年金法等の一部を改正する法律（昭和六十年法律第二十条、厚生年金保険法第三十四号。以下「昭和六十八条その他これらの規定に相当する併給の調整に関する規定であつて政令で定めるものの適用及び令和七年改正法」という。）附則第七十四条第一二項の規定によりその額が加算されたものであなお従前の例によるものを除く。）」と、「当該遺族基礎年金」とあるのは「当該遺族基礎年金又は昭和六十とされた令和七年改正法附則第七十四条第二項第三条の規定によりその額が加算された遺族る改正前の厚生年金保険法第六十三条第一項第五号の適用については、遺族基礎年金とみなし、遺族厚生年金」とするでないものとみなす。

  • RemovedSupplementary Provisions, Article 74, paragraph (6)

    The portion of an employees' pension for surviving family to which an amount has been added pursuant to the provisions of paragraph (1) or (2) that is equivalent to the additional amount under the provisions of paragraph (1) or (2) is deemed to be a basic pension for surviving family and not an employees' pension for surviving family, for the purpose of applying Article 20 of the National Pension Act, Article 38 of the Employees' Pension Insurance Act and other provisions equivalent to those provisions concerning the adjustment for combined benefits that are specified by Cabinet Order, and for the purpose of applying Article 63, paragraph (1), item (v) of that Act.

    第一項又は第二項の規定によりその額が加算された遺族厚生年金のうち、第一項又は第二項の規定による加算額に相当する部分は、国民年金法第二十条、厚生年金保険法第三十八条その他これらの規定に相当する併給の調整に関する規定であつて政令で定めるものの適用及び同法第六十三条第一項第五号の適用については、遺族基礎年金とみなし、遺族厚生年金でないものとみなす。

Supplementary Provisions, Article 78 · Benefits under the Former Employees' Pension Insurance Act附則第七十八条（旧厚生年金保険法による給付）

Read it in the amended law
  • ChangedSupplementary Provisions, Article 78, paragraph (2)

    With regard to pension insurance benefits prescribed in the preceding paragraph, except in the case of applying the provisions of the following paragraph, paragraphs (6) and (9), and Article 56, paragraphs (2) and (6) of the Supplementary Provisions, the provisions of the former Employees' Pension Insurance Act concerning the calculation of the amount of those insurance benefits and the suspension of their payment, and the provisions of other laws abolished or amended by this Act concerning the calculation of the amount of those insurance benefits and the suspension of their payment (including the provisions of orders based on those provisions), remain in force. In this case, the terms set forth in the middle column of the following table are deemed to be replaced with the terms set forth in the corresponding lower column of the same table in the provisions set forth in the upper column of that table (including where other laws and regulations cite those provisions or follow those provisions), and, in addition, necessary technical replacement of terms for the application of the provisions that remain in force pursuant to the provisions of this paragraph is specified by Cabinet Order.

    Article 34, paragraph (1), item (i) of the former Employees' Pension Insurance Act2,050 yenThe amount obtained by multiplying 3,053 yen by the revision rate prescribed in Article 27 of the National Pension Act (Act No. 141 of 1959) (hereinafter referred to as the "revision rate") (if a fraction of less than 50 sen arises, it is rounded down, and if a fraction of 50 sen or more but less than one yen arises, it is rounded up to one yen)
    Article 34, paragraph (1), item (ii) of the former Employees' Pension Insurance Act10/1,0009.5/1,000
    Article 34, paragraph (5) of the former Employees' Pension Insurance Act180,000 yenThe additional amount of pension isThe amount obtained by multiplying 224,700 yen by the revision rate (meaning the revision rate adjusted as ifIn the provisions of Articles 27-3 and 27-5case of the National Pension Act did not apply; the same applies hereinafter in this paragraph) (if a fractionadditional amount of less than 50 yen arises, it is rounded down,pension prescribed in Article 43, paragraph (1) and if a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yenArticle 60, paragraph (1)
    24,000 yen180,000 yenThe amount obtained by multiplying 74,900224,700 yen by the revision rate (meaning the revision rate adjusted as if the provisions of Articles 27-3 and 27-5 of the National Pension Act did not apply; the same applies hereinafter in this paragraph) (if a fraction of less than 50 yen arises, it is rounded down, and if a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen; the same applies hereinafter in this paragraph)
    24,000 yen. However, for up to two of those children, 60,000 yen eachThe amount obtained by multiplying 74,900 yen by the revision rate (for up to two of those children, the amount obtained by multiplying 224,700 yen by the revision rate (if a fraction for each), and, in the case of less than 50 yen arises, it is rounded down, the additional amount of pension prescribed in Article 50, paragraph (1), for the spouse who constitutes the basis for calculating it, the amount obtained by multiplying 224,700 yen by the revision rate, and if a fraction , among the children who constitute the basis for calculating it, for a child who is within the period until the first March 31 on or after the day on which the child reaches 18 years of 50 yen age and a child who is under 20 years of age and has a disability classified as Grade 1 or more but less than 100 Grade 2 as specified in Appended Table 1, the amount obtained by multiplying 269,600 yen arises, it by the revision rate per child, and for a child who is rounded 20 years of age or older and has a disability classified as Grade 1 or Grade 2 as specified in that table, the amount obtained by multiplying 74,900 yen by the revision rate per child (for up to 100 two of those children, the amount obtained by multiplying 224,700 yen by the revision rate for each)
    Article 50, paragraph (1), item (iii) of the former Employees' Pension Insurance Act501,600 yenThe amount obtained by multiplying 780,900 yen by the revision rate (if a fraction of less than 50 yen arises, it is rounded down, and if a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen)
    501,600 yen)that amount)
    (12 rows this amendment leaves as they were are not shown)

    前項に規定する年金たる保険給付については、次項、第六項及び第九項並びに附則第五十六条第二項及び第六項の規定を適用する場合を除き、旧厚生年金保険法中当該保険給付の額の計算及びその支給の停止に関する規定並びに当該保険給付の額の計算及びその支給の停止に関する規定であつてこの法律によつて廃止され又は改正されたその他の法律の規定（これらの規定に基づく命令の規定を含む。）は、なおその効力を有する。この場合において、次の表の上欄に掲げる規定（他の法令において、これらの規定を引用し、又はこれらの規定の例による場合を含む。）中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句と読み替えるものとするほか、この項の規定によりなおその効力を有するものとされた規定の適用に関し必要な技術的読替えは、政令で定める。

    旧厚生年金保険法第三十四条第一項第一号二千五十円三千五十三円に国民年金法（昭和三十四年法律第百四十一号）第二十七条に規定する改定率（以下「改定率」という。）を乗じて得た額（その額に五十銭未満の端数が生じたときは、これを切り捨て、五十銭以上一円未満の端数が生じたときは、これを一円に切り上げるものとする。）
    旧厚生年金保険法第三十四条第一項第二号千分の十千分の九・五
    旧厚生年金保険法第三十四条第五項十八万円加給年金額は二十二万四千七百円に改定率（国民年金法第二十七条の三第四十三条第一項及び第二十七条の五の規定の適用がないものとして改定した改定率とする。以下この項において同じ。）を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。）六十条第一項に規定する加給年金額にあつては
    二万四千円十八万円七二十二万四千九七百円に改定率（国民年金法第二十七条の三及び第二十七条の五の規定の適用がないものとして改定した改定率とする。以下この項において同じ。）を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。以下この項において同じ。）
    二万四千円とする。ただし、当該子のうち二人までについては、それぞれ六万円二十二七万四千七九百円に改定率を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これをうち二人までについては、それぞれ二十二万四千七百円に改定率を乗じて得た額とする。）とし、第五十条第一項に規定する加給年金額にあつては、その計算の基礎となる配偶者については二十二万四千七百円に改定率を乗じて得た額とし、その計算の基礎となる子のうち、十八歳に達する日以後の最初の三月三十一日までの間にある子及び二十歳未満で別表第一に定める一級又は二級の障害の状態にある子については一人につき二十六万九千六百円に改定率を乗じて得た額とし、二十歳以上で同表に定める一級又は二級の障害の状態にある子については一人につき七万四千九百円に改定率を乗じて得た額（そのうち二人までについては、それぞれ二十二万四千七百円に切り上げるものとする。改定率を乗じて得た額）
    旧厚生年金保険法第五十条第一項第三号五十万千六百円に七十八万九百円に改定率を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。）に
    五十万千六百円）当該額）
    (12 rows this amendment leaves as they were are not shown)

Supplementary Provisions, Article 78-4附則第七十八条の四

Read it in the amended law
  • AddedSupplementary Provisions, Article 78-4, paragraph (1)

    The provisions of Article 46, paragraphs (7) and (8) and the proviso to Article 50-2, paragraph (1) of the Employees' Pension Insurance Act apply mutatis mutandis to disability pensions under the former Employees' Pension Insurance Act. In this case, necessary technical replacement of terms is specified by Cabinet Order.

    厚生年金保険法第四十六条第七項及び第八項並びに第五十条の二第一項ただし書の規定は、旧厚生年金保険法による障害年金について準用する。この場合において、必要な技術的読替えは、政令で定める。

Supplementary Provisions, Article 82 · Special Provisions on Standards for Old-Age Pension Benefits of an Employees' Pension Fund附則第八十二条（厚生年金基金の老齢年金給付の基準の特例）

Read it in the amended law
  • ChangedSupplementary Provisions, Article 82, paragraph (3)

    With regard to an old-age pension benefit that the Fund pays to a person prescribed in paragraph (1) who has made the request under Article 44-3, paragraph (1) of the Employees' Pension Insurance Act (including that request in the case where the request under paragraph (1) of that Article is deemed to have been made pursuant to the provisions of paragraph (5) of that Article; the same applies in Article 84, paragraphs (3) and (4) of the Supplementary Provisions) or the request under Article 44-4, paragraph (1) of that Act (including that request in the case where the request under Article 44-4, paragraph (1) of that Act is deemed to have been made pursuant to the provisions of Article 44-3, paragraph (5) of that Act as applied mutatis mutandis pursuant to paragraph (2) of Article 44-4 of that Act; the same applies in Article 84, paragraphs (3) and (4) of the Supplementary Provisions), the phrase "the sum of the amounts listed in the following items" in paragraph (1) is deemed to be replaced with "the sum of the amounts listed in the following items plus the amount specified by Cabinet Order".

    第一項に規定する者であつて、厚生年金保険法第四十四条の三第一項の規定による申出（同条第五項の規定により同条第一項の申出があつたものとみなされた場合における当該申出を含む。附則第八十四条第三項及び第四項において同じ。）又は同法第四十四条の四第一項の規定による申出（同条第二項において準用する同法第四十四条の三第五項の規定により同法第四十四条の四第一項の申出があつたものとみなされた場合における当該申出を含む。附則第八十四条第三項及び第四項において同じ。）をしたものに基金が支給する老齢年金給付については、第一項中「合算した額」とあるのは、「合算した額に政令で定める額を加算した額」とする。

Supplementary Provisions, Article 84 · Transitional Measures concerning the Bearing of Expenses for Old-Age Pension Benefits of Employees' Pension Funds附則第八十四条（厚生年金基金の老齢年金給付の費用の負担に関する経過措置）

Read it in the amended law
  • ChangedSupplementary Provisions, Article 84, paragraph (3), item (i)

    for the expenses required for an old-age pension benefit paid to a beneficiary of an employees' old-age pension who was born on or before April 1, 1940 (including a person prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the 2000 Amendment Act), the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a) (in the case of the expenses required for an old-age pension benefit paid to a person who has made a request under Article 44-3, paragraph (1) of the Employees' Pension Insurance Act or a request under Article 44-4, paragraph (1) of that Act, the amount obtained by adding an amount specified by Cabinet Order to that amount);

    老齢厚生年金の受給権者であつて昭和十五年四月一日以前に生まれたもの（平成十二年改正法附則第九条第一項に規定する者を含む。）に支給する老齢年金給付に要する費用については、イに掲げる額からロに掲げる額を控除して得た額（厚生年金保険法第四十四条の三第一項の規定による申出又は同法第四十四条の四第一項の規定による申出をした者に支給する老齢年金給付に要する費用にあつては、当該額に政令で定める額を加算した額）

  • ChangedSupplementary Provisions, Article 84, paragraph (3), item (ii)

    for the expenses required for an old-age pension benefit paid to a beneficiary of an employees' old-age pension who was born between April 2, 1940 and April 1, 1943 and has a period as an insured Fund member on or after the Effective Date (excluding a person prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the 2000 Amendment Act), the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a) (in the case of the expenses required for an old-age pension benefit paid to a person who has made a request under Article 44-3, paragraph (1) of the Employees' Pension Insurance Act or a request under Article 44-4, paragraph (1) of that Act, the amount obtained by adding an amount specified by Cabinet Order to that amount);

    老齢厚生年金の受給権者であつて昭和十五年四月二日から昭和十八年四月一日までの間に生まれ、かつ、施行日以後の加入員たる被保険者であつた期間を有するもの（平成十二年改正法附則第九条第一項に規定する者を除く。）に支給する老齢年金給付に要する費用については、イに掲げる額からロに掲げる額を控除して得た額（厚生年金保険法第四十四条の三第一項の規定による申出又は同法第四十四条の四第一項の規定による申出をした者に支給する老齢年金給付に要する費用にあつては、当該額に政令で定める額を加算した額）

  • ChangedSupplementary Provisions, Article 84, paragraph (3), item (iii)

    for the expenses required for an old-age pension benefit paid to a beneficiary of an employees' old-age pension who was born on or after April 2, 1943 and has a period as an insured Fund member on or after April 1, 2005 (excluding a person prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the 2000 Amendment Act), the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a) (in the case of the expenses required for an old-age pension benefit paid to a person who has made a request under Article 44-3, paragraph (1) of the Employees' Pension Insurance Act or a request under Article 44-4, paragraph (1) of that Act, the amount obtained by adding an amount specified by Cabinet Order to that amount);

    老齢厚生年金の受給権者であつて昭和十八年四月二日以後に生まれ、かつ、平成十七年四月一日以後の加入員たる被保険者であつた期間を有するもの（平成十二年改正法附則第九条第一項に規定する者を除く。）に支給する老齢年金給付に要する費用については、イに掲げる額からロに掲げる額を控除して得た額（厚生年金保険法第四十四条の三第一項の規定による申出又は同法第四十四条の四第一項の規定による申出をした者に支給する老齢年金給付に要する費用にあつては、当該額に政令で定める額を加算した額）

  • ChangedSupplementary Provisions, Article 84, paragraph (4)

    Notwithstanding the preceding paragraph, the government as the executor of employees' pension insurance may, upon the request of a Fund, provide that the bearing under the provisions of paragraph (2) is to be made for the expenses required for an old-age pension benefit that the Fund pays to those of the members or former members of the Fund who fall under Article 42, item (ii) of the Employees' Pension Insurance Act (including a person deemed to fall under Article 42, item (ii) of that Act pursuant to the provisions of Article 14 of the Supplementary Provisions of that Act or provisions of laws and regulations) and have reached the age at which payment of an employees' old-age pension starts, those who have satisfied the period constituting the qualifying requirement for a special old-age pension prescribed in Article 28-3, paragraph (1) of the Supplementary Provisions of that Act and have reached the age at which payment of that special old-age pension starts, or those who have satisfied the period constituting the qualifying requirement for an old-age pension, aggregated old-age pension or special old-age pension under the former Employees' Pension Insurance Act and have reached the age at which payment of that old-age pension, aggregated old-age pension or special old-age pension starts. In this case, the amount borne by the government as the executor of employees' pension insurance is the amount obtained by multiplying the amount specified in the items of the preceding paragraph (for the expenses required for an old-age pension benefit paid to a person who has made a request under Article 44-3, paragraph (1) of the Employees' Pension Insurance Act or a request under Article 44-4, paragraph (1) of that Act, the amount obtained by deducting an amount specified by Cabinet Order from that amount) by a rate specified by Cabinet Order.

    前項の規定にかかわらず、厚生年金保険の実施者たる政府は、基金の申出により、第二項の規定による負担を、当該基金の加入員又は加入員であつた者のうち、厚生年金保険法第四十二条第二号に該当する者（同法附則第十四条の規定又は法令の規定により同法第四十二条第二号に該当するものとみなされる者を含む。）であつて老齢厚生年金の支給開始年齢に達しているもの、同法附則第二十八条の三第一項に規定する特例老齢年金の受給資格要件たる期間を満たしている者であつて当該特例老齢年金の支給開始年齢に達しているもの又は旧厚生年金保険法による老齢年金、通算老齢年金若しくは特例老齢年金の受給資格要件たる期間を満たしている者であつて当該老齢年金、通算老齢年金若しくは特例老齢年金の支給開始年齢に達しているものに当該基金が支給する老齢年金給付に要する費用について行うものとすることができる。この場合における厚生年金保険の実施者たる政府の負担の額は、前項各号に定める額（厚生年金保険法第四十四条の三第一項の規定による申出又は同法第四十四条の四第一項の規定による申出をした者に支給する老齢年金給付に要する費用については、当該額から政令で定める額を控除した額）に政令で定める率を乗じて得た額とする。

Supplementary Provisions, Article 87附則第八十七条

Read it in the amended law
  • ChangedSupplementary Provisions, Article 87, paragraph (3)

    With regard to the pension insurance benefits prescribed in paragraph (1), except in the case of applying the provisions of the following paragraph, paragraphs (7) and (10), and Article 56, paragraph (2) and paragraphs (6) through (8) of the Supplementary Provisions, the provisions of the former Mariners Insurance Act concerning the calculation of the amount of those insurance benefits and the suspension of their payment, and the provisions of other laws abolished or amended by this Act concerning the calculation of the amount of those insurance benefits and the suspension of their payment (including the provisions of orders based on those provisions), remain in force. In this case, the terms set forth in the middle column of the following table are deemed to be replaced with the terms set forth in the corresponding lower column of the same table in the provisions set forth in the upper column of that table (including where other laws and regulations cite those provisions or follow those provisions), and, in addition, necessary technical replacement of terms for the application of the provisions that remain in force pursuant to the provisions of this paragraph is specified by Cabinet Order.

    Article 35, item (i) of the former Mariners Insurance Act492,000 yenThe amount obtained by multiplying 732,720 yen by the revision rate prescribed in Article 27 of the National Pension Act (hereinafter referred to as the "revision rate") (if a fraction of less than 5 yen arises, it is rounded down, and if a fraction of 5 yen or more but less than 10 yen arises, it is rounded up to 10 yen)
    32,800 yenThe amount obtained by multiplying 48,848 yen by the revision rate (if a fraction of less than 50 sen arises, it is rounded down, and if a fraction of 50 sen or more but less than one yen arises, it is rounded up to one yen)
    369,000 yenThe amount obtained by multiplying 549,540 yen by the revision rate (if a fraction of less than 5 yen arises, it is rounded down, and if a fraction of 5 yen or more but less than 10 yen arises, it is rounded up to 10 yen)
    is 369,000 yenis that amount
    (9 rows this amendment leaves as they were are not shown)
    Article 41-2, paragraph (1) of the former Mariners Insurance Act180,000 yenThe amount obtained by multiplying 224,700 yen by the revision rate (meaning the revision rate adjusted as if the provisions of Articles 27-3 and 27-5 of the National Pension Act did not apply; the same applies hereinafter in this paragraph) (if a fraction of less than 50 yen arises, it is rounded down, and if a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen)
    60,000 yen where there is one child, 120,000 yen where there are two children, or, where there are three or more children, 120,000 yen plus 24,000 yen for each child other than two of those childrenThe amount obtained by multiplying 224,700269,600 yen per child by the revision rate (if a fraction of less than 50 yen arises, it is rounded down, and if a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen)
    120,000 yenwith regard to which the addition is made even for those 18 years of age or olderThe (hereinafter referred to as a "child" in this paragraph), the addition is made even for those 18 years of age or older, and where the addition is made from the month following the month in which the person reaches 20 years of age, for such a child, where there is one child, the amount obtained by multiplying 224,700 yen by the revision rate (if a fraction of less than 50 yen arises, it is rounded down, and if a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen), where there are two children, the amount obtained by multiplying 449,400 yen by the revision rate (if a fraction of less than 50 yen arises, it is rounded down, and if a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen), or, where there are three or more children, the amount obtained by multiplying 449,400 yen by the revision rate (if a fraction of less than 50 yen arises, it is rounded down, and if a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen) plus the amount obtained by multiplying 74,900 yen by the revision rate (if a fraction of less than 50 yen arises, it is rounded down, and if a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen) for each child other than two of those children, is added to the amounts in the paragraphs of that Article
    Article 41-2, paragraph (1) of the former Mariners Insurance Act24,000 yenThe amount obtained by multiplying 74,900 yen by the revision rate (if a fraction of less than 50 yen arises, it is rounded down, and if a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen)
    Article 50-2, paragraph (1), item (ii), (b) of the former Mariners Insurance Act61,500 yenThe amount obtained by multiplying 91,590 yen by the revision rate (if a fraction of less than 5 yen arises, it is rounded down, and if a fraction of 5 yen or more but less than 10 yen arises, it is rounded up to 10 yen)
    (24 rows this amendment leaves as they were are not shown)

    第一項に規定する年金たる保険給付については、次項、第七項及び第十項並びに附則第五十六条第二項及び第六項から第八項までの規定を適用する場合を除き、旧船員保険法中当該保険給付の額の計算及びその支給の停止に関する規定並びに当該保険給付の額の計算及びその支給の停止に関するこの法律によつて廃止され又は改正されたその他の法律の規定（これらの規定に基づく命令の規定を含む。）は、なおその効力を有する。この場合において、次の表の上欄に掲げる規定（他の法令において、これらの規定を引用し、又はこれらの規定の例による場合を含む。）中同表の中欄に掲げる字句は、それぞれ同表の下欄の字句に読み替えるものとするほか、この項の規定によりなおその効力を有するものとされた規定の適用に関し必要な技術的読替えは、政令で定める。

    旧船員保険法第三十五条第一号四十九万二千円七十三万二千七百二十円ニ国民年金法第二十七条ニ規定スル改定率（以下改定率ト称ス）ヲ乗ジテ得タル額（其ノ額ニ五円未満ノ端数アルトキハ之ヲ切捨テ五円以上十円未満ノ端数アルトキハ之ヲ十円ニ切上グルモノトス）
    三万二千八百円四万八千八百四十八円ニ改定率ヲ乗ジテ得タル額（其ノ額ニ五十銭未満ノ端数アルトキハ之ヲ切捨テ五十銭以上一円未満ノ端数アルトキハ之ヲ一円ニ切上グルモノトス）
    三十六万九千円ヲ五十四万九千五百四十円ニ改定率ヲ乗ジテ得タル額（其ノ額ニ五円未満ノ端数アルトキハ之ヲ切捨テ五円以上十円未満ノ端数アルトキハ之ヲ十円ニ切上グルモノトス）ヲ
    三十六万九千円トス当該額トス
    (9 rows this amendment leaves as they were are not shown)
    旧船員保険法第四十一条ノ二第一項十八万円二十二万四千七百円ニ改定率（国民年金法第二十七条の三及第二十七条の五ノ規定ノ適用ナカリシモノトシテ改定シタル改定率トス以下此ノ項ニ於テ同ジ）ヲ乗ジテ得タル額（其ノ額ニ五十円未満ノ端数アルトキハ之ヲ切捨テ五十円以上百円未満ノ端数アルトキハ之ヲ百円ニ切上グルモノトス）
    六万子一人アルトキハ六万円、子二人アルトキハ十二万円、子三人以上アルトキハ十二万円ニ其ノ子ノ中二人ヲ除キタル子一人ニ付二万四千円二十二万四千七子一人ニ付二十六万九千六百円ニ改定率ヲ乗ジテ得タル額（其ノ額ニ五十円未満ノ端数アルトキハ之ヲ切捨テ五十円以上百円未満ノ端数アルトキハ之ヲ百円ニ切上グルモノトス）
    十二万円ニ付テハ十八歳以上ト雖モ之ヲ加給ス四十四（以下此ノ項ニ於テ子ト称ス）ニ付テハ十八歳以上ト雖モ之ヲ加給スルモノトシ二十歳ニ満ツル月ノ翌月ヨリ加給スル場合ニ於テハ其ノ子ニ在リテハ子一人アルトキハ二十二万四千七百円ニ改定率ヲ乗ジテ得タル額（其ノ額ニ五十円未満ノ端数アルトキハ之ヲ切捨テ五十円以上百円未満ノ端数アルトキハ之ヲ百円ニ切上グルモノトス）、子二人アルトキハ四十四万九千四百円ニ改定率ヲ乗ジテ得タル額（其ノ額ニ五十円未満ノ端数アルトキハ之ヲ切捨テ五十円以上百円未満ノ端数アルトキハ之ヲ百円ニ切上グルモノトス）、子三人以上アルトキハ四十四万九千四百円ニ改定率ヲ乗ジテ得タル額（其ノ額ニ五十円未満ノ端数アルトキハ之ヲ切捨テ五十円以上百円未満ノ端数アルトキハ之ヲ百円ニ切上グルモノトス）ニ其ノ子ノ中二人ヲ除キタル子一人ニ付七万四千九百円ニ改定率ヲ乗ジテ得タル額（其ノ額ニ五十円未満ノ端数アルトキハ之ヲ切捨テ五十円以上百円未満ノ端数アルトキハ之ヲ百円ニ切上グルモノトス）ヲ加ヘタル金額ヲ同条各項ノ金額ニ加給ス
    旧船員保険法第四十一条ノ二第一項二万四千円七万四千九百円ニ改定率ヲ乗ジテ得タル額（其ノ額ニ五十円未満ノ端数アルトキハ之ヲ切捨テ五十円以上百円未満ノ端数アルトキハ之ヲ百円ニ切上グルモノトス）
    旧船員保険法第五十条ノ二第一項第二号ロ六万千五百円九万千五百九十円ニ改定率ヲ乗ジテ得タル額（其ノ額ニ五円未満ノ端数アルトキハ之ヲ切捨テ五円以上十円未満ノ端数アルトキハ之ヲ十円ニ切上グルモノトス）
    (24 rows this amendment leaves as they were are not shown)

Supplementary Provisions, Article 87-4附則第八十七条の四

Read it in the amended law
  • AddedSupplementary Provisions, Article 87-4, paragraph (1)

    The provisions of Article 46, paragraphs (7) and (8) and the proviso to Article 50-2, paragraph (1) of the Employees' Pension Insurance Act apply mutatis mutandis to disability pensions under the former Mariners Insurance Act. In this case, necessary technical replacement of terms is specified by Cabinet Order.

    厚生年金保険法第四十六条第七項及び第八項並びに第五十条の二第一項ただし書の規定は、旧船員保険法による障害年金について準用する。この場合において、必要な技術的読替えは、政令で定める。

Supplementary Provisions, Article 9 · Transitional Measures Concerning Old-Age Pension Benefits of Employees' Pension Funds附則第九条（厚生年金基金の老齢年金給付に関する経過措置）

Read it in the amended law
  • ChangedSupplementary Provisions, Article 9, paragraph (4)

    With regard to the old-age pension benefit paid by the Fund to a person prescribed in paragraph (1) who has made the application under Article 44-3, paragraph (1) of the Employees' Pension Insurance Act (including that application in the case where the application under paragraph (1) of that Article is deemed to have been made pursuant to paragraph (5) of that Article; the same applies in Article 23, paragraph (3) and Article 24, paragraph (5) of the Supplementary Provisions), or the application under Article 44-4, paragraph (1) of that Act (including that application in the case where the application under Article 44-4, paragraph (1) of that Act is deemed to have been made pursuant to Article 44-3, paragraph (5) of that Act as applied mutatis mutandis pursuant to Article 44-4, paragraph (2) of that Act; the same applies in Article 23, paragraph (3) and Article 24, paragraph (5) of the Supplementary Provisions), the phrase "the amount obtained by multiplying" in Article 132, paragraph (2) of the Employees' Pension Insurance Act prior to the amendment by the provisions of Article 4, which remains in force pursuant to the provisions of paragraph (1), is deemed to be replaced with "the amount obtained by multiplying, plus the amount specified by Cabinet Order", and the phrase "the amount obtained by adding upsum of the amounts listed in the following items" in Article 82, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act prior to the amendment by the provisions of Article 13 with "the amount obtained by adding up,sum of the amounts listed in the following items plus the amount specified by Cabinet Order".

    第一項に規定する者であって、厚生年金保険法第四十四条の三第一項の規定による申出（同条第五項の規定により同条第一項の申出があったものとみなされた場合における当該申出を含む。附則第二十三条第三項及び第二十四条第五項において同じ。）又は同法第四十四条の四第一項の規定による申出（同条第二項において準用する同法第四十四条の三第五項の規定により同法第四十四条の四第一項の申出があったものとみなされた場合における当該申出を含む。附則第二十三条第三項及び第二十四条第五項において同じ。）をしたものに基金が支給する老齢年金給付については、第一項の規定によりなおその効力を有するものとされた第四条の規定による改正前の厚生年金保険法第百三十二条第二項中「乗じて得た額」とあるのは「乗じて得た額に政令で定める額を加算した額」と、第十三条の規定による改正前の昭和六十年改正法附則第八十二条第一項中「合算した額」とあるのは「合算した額に政令で定める額を加算した額」とする。

Supplementary Provisions, Article 20 · Transitional Measures Concerning Calculation of the Amount of Employees' Old-Age Pensions, etc.附則第二十条（老齢厚生年金等の額の計算に関する経過措置）

Read it in the amended law
  • ChangedSupplementary Provisions, Article 20, paragraph (1)

    If all or part of the period of being an insured covered by employees' pension insurance is before April 1, 2003, the amount prescribed in Article 43, paragraph (1) of the Employees' Pension Insurance Act (including as followed in Article 50, paragraph (1) and Article 60, paragraph (1), item (i) of that Act, and including as applied in Article 44, paragraph (1) and Article 44-3, paragraph (4) of that Act (including as applied mutatis mutandis pursuant to Article 44-4, paragraph (2) of that Act and as applied with terms read pursuant to Article 87 of the Supplementary Provisions of the 2013 Amendment Act), Article 59, paragraph (2) of the Supplementary Provisions of the 1985 Amendment Act, Article 44-3, paragraph (4) of the Employees' Pension Insurance Act prior to the amendment by Article 5 that remains in force pursuant to Article 17, paragraph (1) of the Supplementary Provisions, Article 44-2, paragraph (1) of the Employees' Pension Insurance Act prior to the amendment by Article 1 of the 2013 Amendment Act that remains in force pursuant to Article 86, paragraph (1) of the Supplementary Provisions of the 2013 Amendment Act as read pursuant to Article 17-5 of the Supplementary Provisions of the Employees' Pension Insurance Act, and Article 7-3, paragraph (4) and Article 13-4, paragraph (4) of the Supplementary Provisions of the Employees' Pension Insurance Act) and Article 9-2, paragraph (2), item (ii) of the Supplementary Provisions of that Act (including as followed in Article 9-3, paragraphs (1) and (3) of the Supplementary Provisions of that Act (including as followed in paragraph (5) of that Article), Article 9-4, paragraph (1) of the Supplementary Provisions of that Act (including as followed in Article 28-3, paragraph (2) and Article 28-4, paragraph (2) of the Supplementary Provisions of that Act) and Article 9-4, paragraph (4) of the Supplementary Provisions of that Act (including as followed in Article 9-4, paragraph (6) of the Supplementary Provisions of that Act), and Article 18, paragraph (2), Article 19, paragraphs (2) and (4), Article 20, paragraphs (2) and (4), and Article 20-2, paragraphs (2) and (4) of the Supplementary Provisions of the 1994 Amendment Act) is, notwithstanding those provisions, the sum of the amounts set forth in the following items.

    厚生年金保険の被保険者であった期間の全部又は一部が平成十五年四月一日前であるときは、厚生年金保険法第四十三条第一項（同法第五十条第一項及び第六十条第一項第一号においてその例による場合並びに同法第四十四条第一項及び第四十四条の三第四項（同法第四十四条の四第二項において準用する場合及び平成二十五年改正法附則第八十七条の規定により読み替えて適用する場合を含む。）、昭和六十年改正法附則第五十九条第二項、附則第十七条第一項の規定によりなおその効力を有するものとされた第五条の規定による改正前の厚生年金保険法第四十四条の三第四項並びに厚生年金保険法附則第十七条の五の規定により読み替えられた平成二十五年改正法附則第八十六条第一項の規定によりなおその効力を有するものとされた平成二十五年改正法第一条の規定による改正前の厚生年金保険法第四十四条の二第一項並びに厚生年金保険法附則第七条の三第四項及び第十三条の四第四項において適用する場合を含む。）及び同法附則第九条の二第二項第二号（同法附則第九条の三第一項及び第三項（同条第五項においてその例による場合を含む。）並びに同法附則第九条の四第一項（同法附則第二十八条の三第二項及び第二十八条の四第二項においてその例による場合を含む。）及び第四項（同法附則第九条の四第六項においてその例による場合を含む。）並びに平成六年改正法附則第十八条第二項、第十九条第二項及び第四項、第二十条第二項及び第四項並びに第二十条の二第二項及び第四項においてその例による場合を含む。）に定める額は、これらの規定にかかわらず、次の各号に掲げる額を合算した額とする。

Supplementary Provisions, Article 21附則第二十一条

Read it in the amended law
  • ChangedSupplementary Provisions, Article 21, paragraph (2)

    If the whole of the period of being an insured covered by employees' pension insurance is on or after April 1, 2003, and the amount calculated pursuant to the provisions of Article 43, paragraph (1) of the Employees' Pension Insurance Act (including as followed in Article 50, paragraph (1) and Article 60, paragraph (1), item (i) of that Act, and including as applied in Article 44, paragraph (1) and Article 44-3, paragraph (4) of that Act (including as applied mutatis mutandis pursuant to Article 44-4, paragraph (2) of that Act and as applied with terms read pursuant to Article 87 of the Supplementary Provisions of the 2013 Amendment Act), Article 59, paragraph (2) of the Supplementary Provisions of the 1985 Amendment Act, Article 44-3, paragraph (4) of the Employees' Pension Insurance Act prior to the amendment by Article 5 that remains in force pursuant to Article 17, paragraph (1) of the Supplementary Provisions, Article 44-2, paragraph (1) of the Employees' Pension Insurance Act prior to the amendment by Article 1 of the 2013 Amendment Act that remains in force pursuant to Article 86, paragraph (1) of the Supplementary Provisions of the 2013 Amendment Act as read pursuant to Article 17-5 of the Supplementary Provisions of the Employees' Pension Insurance Act, and Article 7-3, paragraph (4) and Article 13-4, paragraph (4) of the Supplementary Provisions of the Employees' Pension Insurance Act) and Article 9-2, paragraph (2), item (ii) of the Supplementary Provisions of that Act (including as followed in Article 9-3, paragraphs (1) and (3) of the Supplementary Provisions of that Act (including as followed in paragraph (5) of that Article), Article 9-4, paragraph (1) of the Supplementary Provisions of that Act (including as followed in Article 28-3, paragraph (2) and Article 28-4, paragraph (2) of the Supplementary Provisions of that Act) and Article 9-4, paragraph (4) of the Supplementary Provisions of that Act (including as followed in Article 9-4, paragraph (6) of the Supplementary Provisions of that Act), and Article 18, paragraph (2), Article 19, paragraphs (2) and (4), Article 20, paragraphs (2) and (4), and Article 20-2, paragraphs (2) and (4) of the Supplementary Provisions of the 1994 Amendment Act) is less than the amount obtained by multiplying, by the previous-amount revision rate, the amount obtained by multiplying the amount equal to 5.769/1,000 of the average standardized amount of remuneration for the period of being an insured by the number of months in that insured period, then, notwithstanding those provisions, that latter amount is the amount prescribed in those provisions.

    厚生年金保険の被保険者であった期間の全部が平成十五年四月一日以後であるときは、厚生年金保険法第四十三条第一項（同法第五十条第一項及び第六十条第一項第一号においてその例による場合並びに同法第四十四条第一項及び第四十四条の三第四項（同法第四十四条の四第二項において準用する場合及び平成二十五年改正法附則第八十七条の規定により読み替えて適用する場合を含む。）、昭和六十年改正法附則第五十九条第二項、附則第十七条第一項の規定によりなおその効力を有するものとされた第五条の規定による改正前の厚生年金保険法第四十四条の三第四項並びに厚生年金保険法附則第十七条の五の規定により読み替えられた平成二十五年改正法附則第八十六条第一項の規定によりなおその効力を有するものとされた平成二十五年改正法第一条の規定による改正前の厚生年金保険法第四十四条の二第一項並びに厚生年金保険法附則第七条の三第四項及び第十三条の四第四項において適用する場合を含む。）及び同法附則第九条の二第二項第二号（同法附則第九条の三第一項及び第三項（同条第五項においてその例による場合を含む。）並びに同法附則第九条の四第一項（同法附則第二十八条の三第二項及び第二十八条の四第二項においてその例による場合を含む。）及び第四項（同法附則第九条の四第六項においてその例による場合を含む。）並びに平成六年改正法附則第十八条第二項、第十九条第二項及び第四項、第二十条第二項及び第四項並びに第二十条の二第二項及び第四項においてその例による場合を含む。）の規定により計算した額が、被保険者であった期間の平均標準報酬額の千分の五・七六九に相当する額に当該被保険者期間の月数を乗じて得た額に従前額改定率を乗じて得た額に満たないときは、これらの規定にかかわらず、当該額をこれらの規定に定める額とする。

Supplementary Provisions, Article 23 · Transitional Measures Concerning the Amount of Old-Age Pension Benefits of Employees' Pension Funds, etc.附則第二十三条（厚生年金基金の老齢年金給付の額等に関する経過措置）

Read it in the amended law
  • ChangedSupplementary Provisions, Article 23, paragraph (3)

    With regard to an old-age pension benefit that a Fund pays to a person prescribed in paragraph (1) who has made a request under Article 44-3, paragraph (1) of the Employees' Pension Insurance Act or a request under Article 44-4, paragraph (1) of that Act, in paragraph (1) (including where applied with replacement of terms pursuant to the provisions of Article 82, paragraph (2) of the Supplementary Provisions of the 1985 Amendment Act), the phrase "the total obtained by adding together the amounts set forth in the following items" is deemed to be replaced with "the total obtained by adding together the amounts set forth in the following items plus an amount specified by Cabinet Order".

    第一項に規定する者であって、厚生年金保険法第四十四条の三第一項の規定による申出又は同法第四十四条の四第一項の規定による申出をしたものに基金が支給する老齢年金給付については、第一項（昭和六十年改正法附則第八十二条第二項の規定により読み替えて適用する場合を含む。）中「合算した額」とあるのは、「合算した額に政令で定める額を加算した額」とする。

Supplementary Provisions, Article 24附則第二十四条

Read it in the amended law
  • ChangedSupplementary Provisions, Article 24, paragraph (5)

    With regard to an old-age pension benefit that a Fund pays to a person prescribed in the items of paragraph (1) who has made a request under Article 44-3, paragraph (1) of the Employees' Pension Insurance Act or a request under Article 44-4, paragraph (1) of that Act, in paragraph (1) (including where, pursuant to paragraph (2), Article 82, paragraph (2) of the Supplementary Provisions of the 1985 Amendment Act prior to the amendment by Article 13, which remains in force pursuant to the provisions of Article 9, paragraph (1) of the Supplementary Provisions, is applied with replacement of terms), the phrase "the amount obtained by adding up the following amounts" is deemed to be replaced with "the amount obtained by adding an amount specified by Cabinet Order to the amount obtained by adding up the following amounts".

    第一項各号に規定する者であって、厚生年金保険法第四十四条の三第一項の規定による申出又は同法第四十四条の四第一項の規定による申出をしたものに基金が支給する老齢年金給付については、第一項（第二項の規定により、附則第九条第一項の規定によりなおその効力を有するものとされた第十三条の規定による改正前の昭和六十年改正法附則第八十二条第二項の規定が読み替えて適用される場合を含む。）中「合算した額」とあるのは、「合算した額に政令で定める額を加算した額」とする。