Supplementary Provisions, Article 5, paragraph (2)（存続厚生年金基金に係る改正前厚生年金保険法等の効力等）Effect, etc. of the Pre-amendment Employees' Pension Insurance Act, etc. concerning Surviving Employees' Pension FundsChanged
In the case of applying the provisions set forth in the items of the preceding paragraph that remain in force pursuant to the provisions of that paragraph, the words set forth in the middle column of the following table in the provisions set forth in the upper column of that table are deemed to be replaced with the words set forth in the lower column of that table respectively.
| Article 81-3, paragraph (1) of the pre-amendment Employees' Pension Insurance Act | employees' pension Fund | surviving employees' pension Fund prescribed in Article 3, item (xi) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013; hereinafter referred to as the "2013 Amendment Act") (hereinafter referred to as an "employees' pension Fund") |
| Article 81-3, paragraph (2) of the pre-amendment Employees' Pension Insurance Act | Article 139, paragraph (7) or (8) (including as applied mutatis mutandis pursuant to paragraph (9) of that Article; the same applies hereinafter in this paragraph) | Article 139, paragraphs (7) through (9) |
| paragraph (7) or (8) of that Article | the months specified in the items of paragraph (7) of that Article, the months prescribed in paragraph (8) of that Article, or paragraph (9) of that Article | |
| those pertaining to | those pertaining to (limited, for a member who is the subject of the application prescribed in paragraph (7) or (8) of that Article and whose period of childcare/parental leave (where a member takes two or more consecutive periods of childcare/parental leave (including a case specified by Order of the Ministry of Health, Labour and Welfare as equivalent), all of them are regarded as a single period of childcare/parental leave; the same applies hereinafter) is one month or less, to the part pertaining to the standard monthly remuneration) | |
| Article 85-3 of the pre-amendment Employees' Pension Insurance Act | employees' pension Fund or the Pension Fund Association | employees' pension Fund |
| Article 115, paragraph (1), item (xii) of the pre-amendment Employees' Pension Insurance Act | dissolution | dissolution (including dissolution pursuant to the provisions of Article 19, paragraph (9) of the Supplementary Provisions of the 2013 Amendment Act; the same applies hereinafter except in Article 145, paragraph (1), item (iii) and Article 179, paragraph (5)) |
| Article 130, paragraph (5) of the pre-amendment Employees' Pension Insurance Act | Pension Fund Association | surviving Pension Fund Association prescribed in Article 3, item (xiii) of the Supplementary Provisions of the 2013 Amendment Act (hereinafter referred to as the "Pension Fund Association") or the Association prescribed in item (xv) of that Article |
| Article 131, paragraph (1), item (ii) of the pre-amendment Employees' Pension Insurance Act | Article 43, paragraph (3) | Article 43, paragraph (2) or (3) |
| Article 131, paragraph (2) of the pre-amendment Employees' Pension Insurance Act | to a person who has filed the application | to a person who has filed the application (including that application in the case where an application under paragraph (1) of that Article |
| when the | ||
| Article | ||
| Article | a person who has filed the application and | |
| Article 132, paragraph (4) of the pre-amendment Employees' Pension Insurance Act | application | application (including that application in the case where an application under paragraph (1) of that Article is deemed to have been made pursuant to the provisions of paragraph (5) of that Article) or the application under Article 44-4, paragraph (1) (including that application in the case where an application under Article 44-4, paragraph (1) is deemed to have been made pursuant to the provisions of Article 44-3, paragraph (5) as applied mutatis mutandis pursuant to Article 44-4, paragraph (2)) |
| Article 132, paragraph (5) of the pre-amendment Employees' Pension Insurance Act | is | is, and with regard to the application of the provisions of paragraph (2) where the revision of the standard monthly remuneration and the standard bonus amount of the bereaved spouse (meaning the bereaved spouse prescribed in paragraph (1) of that Article) of a deceased insured (meaning the deceased insured prescribed in paragraph (1) of that Article) has been made pursuant to the provisions of Article 78-21-2, paragraph (3), the phrase "the standard monthly remuneration for each month" in that paragraph is deemed to be replaced with "the standard monthly remuneration for each month prior to the revision pursuant to the provisions of Article 78-21-2, paragraph (3)", and the phrase "the standard bonus amounts" with "the standard bonus amounts prior to the revision pursuant to the provisions of Article 78-21-2, paragraph (3)" |
| Article 133 of the pre-amendment Employees' Pension Insurance Act | application | application (including that application in the case where an application under paragraph (1) of that Article is deemed to have been made pursuant to the provisions of paragraph (5) of that Article) or the application under Article 44-4, paragraph (1) (including that application in the case where an application under Article 44-4, paragraph (1) is deemed to have been made pursuant to the provisions of Article 44-3, paragraph (5) as applied mutatis mutandis pursuant to Article 44-4, paragraph (2)) |
| Article 133-2, paragraph (2) of the pre-amendment Employees' Pension Insurance Act | Article 44-3, paragraph (4) | Article 44-3, paragraph (4) (including as applied mutatis mutandis pursuant to Article 44-4, paragraph (2)) |
| application | application (including that application in the case where an application 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 the following paragraph) or the application under Article 44-4, paragraph (1) (including that application in the case where an application under Article 44-4, paragraph (1) is deemed to have been made pursuant to the provisions of Article 44-3, paragraph (5) as applied mutatis mutandis pursuant to Article 44-4, paragraph (2); the same applies in the following paragraph) | |
| Article 133-2, paragraph (3) of the pre-amendment Employees' Pension Insurance Act | application | application or the application under Article 44-4, paragraph (1) |
| Article 138, paragraph (6) of the pre-amendment Employees' Pension Insurance Act | in the case where it dissolves | in the case where it dissolves pursuant to the provisions of Article 145, paragraph (1) or Article 19, paragraph (9) of the Supplementary Provisions of the 2013 Amendment Act |
| amount of the reserves for pension benefits, etc. | amount of the reserves for pension benefits, etc. prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the 2013 Amendment Act | |
| Article 139, paragraph (7) of the pre-amendment Employees' Pension Insurance Act | who is on maternity leave and to whom the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (9) apply | to whom the provisions of paragraph (9) apply |
| the period from the month that includes the day on which the childcare/parental leave begins to the month preceding the month that includes the day following the day on which the childcare/parental leave ends | the months specified in the following items according to the categories of cases set forth in those items | |
| is exempted. | (for a person whose period of childcare/parental leave is one month or less, limited to the exempted premium amount pertaining to the standard monthly remuneration; the same applies in the following paragraph and paragraph (8) of the following Article) is exempted. (i) in the case where the month that includes the day on which the childcare/parental leave begins differs from the month that includes the day following the day on which the childcare/parental leave ends: the months from the month that includes the day on which the childcare/parental leave begins to the month preceding the month that includes the day following the day on which the childcare/parental leave ends (ii) in the case where the month that includes the day on which the childcare/parental leave begins is the same as the month that includes the day following the day on which the childcare/parental leave ends, and the number of days of childcare/parental leave in that month, calculated as specified by Order of the Ministry of Health, Labour and Welfare, is 14 or more: that month | |
| Article 139, paragraph (8) of the pre-amendment Employees' Pension Insurance Act | who is on maternity leave and to whom the provisions of this paragraph as applied mutatis mutandis pursuant to the following paragraph apply | to whom the provisions of the following paragraph apply |
| the period from the month that includes the day on which the childcare/parental leave begins to the month preceding the month that includes the day following the day on which the childcare/parental leave ends | the months specified in the items of the preceding paragraph according to the categories of cases set forth in those items respectively | |
| Article 139, paragraph (9) of the pre-amendment Employees' Pension Insurance Act | In the case where a member is on maternity leave, the provisions of the preceding two paragraphs apply mutatis mutandis. In this case, the necessary technical replacement of terms is specified by Cabinet Order. | If the employer of the establishing place of business that employs a member on maternity leave makes an application to the Fund as specified by Order of the Ministry of Health, Labour and Welfare, then, notwithstanding the provisions of paragraphs (1) and (2), of the contributions for the period from the month that includes the day on which the maternity leave begins to the month preceding the month that includes the day following the day on which the maternity leave ends, the amount specified in the following items according to the categories of members set forth in those items is exempted. (i) a member (excluding a member prescribed in Article 129, paragraph (2)): the exempted premium amount (ii) a member prescribed in Article 129, paragraph (2): the amount obtained by multiplying the exempted premium amount by the proportion prescribed in paragraph (4) of the preceding Article |
| Article 140, paragraph (8) of the pre-amendment Employees' Pension Insurance Act | the period from the month that includes the day on which the childcare/parental leave begins to the month preceding the month that includes the day following the day on which the childcare/parental leave ends | the months prescribed in paragraph (8) of that Article |
| paragraph (8) of the preceding Article | paragraph (8) of that Article | |
| Article 140, paragraph (10) of the pre-amendment Employees' Pension Insurance Act | paragraph (8) of that Article as applied mutatis mutandis pursuant to paragraph (9) of the preceding Article | paragraph (9) of the preceding Article |
| the phrase "paragraph (8) of the preceding Article" is deemed to be replaced with "paragraph (8) of that Article as applied mutatis mutandis pursuant to paragraph (9) of that Article" | the phrase "the months prescribed in paragraph (8) of that Article" is deemed to be replaced with "the period prescribed in paragraph (9) of that Article", and the phrase "paragraph (8) of that Article" is deemed to be replaced with "paragraph (9) of that Article" | |
| Article 142, paragraph (1), Article 143, paragraph (1), and Article 144-2, paragraphs (2) and (4) of the pre-amendment Employees' Pension Insurance Act | three-quarters | two-thirds |
| Article 144-5, paragraph (4) of the pre-amendment Employees' Pension Insurance Act | a Fund that has been dissolved | a Fund that has been dissolved pursuant to the provisions of Article 145, paragraph (1) or Article 19, paragraph (9) of the Supplementary Provisions of the 2013 Amendment Act |
| Article 147, paragraph (4) | Article 34, paragraph (4) of the Supplementary Provisions of the 2013 Amendment Act | |
| residual assets ( | residual assets (the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions | |
| Article 145, paragraph (1), item (i) of the pre-amendment Employees' Pension Insurance Act | three-quarters | two-thirds |
| Article 146 of the pre-amendment Employees' Pension Insurance Act | when it has been dissolved | when it has been dissolved pursuant to the provisions of paragraph (1) of the preceding Article or Article 19, paragraph (9) of the Supplementary Provisions of the 2013 Amendment Act |
| the day on which it was dissolved | that day on which it was dissolved | |
| Article 146-2, Article 147-5, paragraph (2), and Article 148, paragraphs (1), (3) and (4) of the pre-amendment Employees' Pension Insurance Act | was dissolved | was dissolved pursuant to the provisions of Article 145, paragraph (1) or Article 19, paragraph (9) of the Supplementary Provisions of the 2013 Amendment Act |
| Article 170, paragraph (1) of the pre-amendment Employees' Pension Insurance Act | two years | two years from the time when they may be exercised |
| when five years have passed | when five years have passed from the day on which the grounds for payment arose, and, for the right to receive payment of a benefit in the form of a pension that is to be paid in each payment month on the basis of the right to receive that benefit in the form of a pension, when five years have passed from the first day of the month following the payment month for that benefit in the form of a pension that arrives in or after the month following the month that includes that day | |
| Article 170, paragraph (3) of the pre-amendment Employees' Pension Insurance Act | notwithstanding the provisions of Article 153 of the Civil Code, interruption of prescription | renewal of prescription |
| Articles 173 and 173-2 of the pre-amendment Employees' Pension Insurance Act | a Fund or the Association | a Fund |
| Article 176, paragraph (1) of the pre-amendment Employees' Pension Insurance Act | a Fund and the Association | a Fund |
| Article 130, paragraph (5) or Article 159, paragraph (7) | Article 130, paragraph (5) | |
| Article 176, paragraph (2) of the pre-amendment Employees' Pension Insurance Act | a Fund and the Association | a Fund |
| Article 176-2, paragraph (1) of the pre-amendment Employees' Pension Insurance Act | Fund (Article 111, paragraph (1) or | Fund ( |
| including) or the Association | including) | |
| signed and sealed | affixed the names | |
| Article 177 of the pre-amendment Employees' Pension Insurance Act | a Fund and the Association | a Fund |
| Article 177-2, paragraph (1) of the pre-amendment Employees' Pension Insurance Act | member | members and persons other than members to whom the Fund bears the obligation to pay benefits in the form of a pension or lump-sum benefits |
| Article 178, paragraph (1) of the pre-amendment Employees' Pension Insurance Act | a Fund or the Association | a Fund |
| a Fund or the Association | a Fund | |
| Article 179, paragraph (1) of the pre-amendment Employees' Pension Insurance Act | a Fund or the Association | a Fund |
| Article 179, paragraph (2) of the pre-amendment Employees' Pension Insurance Act | a Fund or the Association | a Fund |
| Article 179, paragraph (3) of the pre-amendment Employees' Pension Insurance Act | a Fund or the Association | a Fund |
| a Fund or the Association | a Fund | |
| Article 179, paragraph (4) of the pre-amendment Employees' Pension Insurance Act | a Fund or the Association | a Fund |
| Article 180-2 of the pre-amendment Employees' Pension Insurance Act | employees' pension Fund or the Pension Fund Association | Fund |
| Article 32, paragraph (1) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act | three-quarters | two-thirds |
| Article 32, paragraph (2), item (iii) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act | Article 139, paragraphs (7) and (8) (including as applied mutatis mutandis pursuant to paragraph (9) of that Article) | Article 139, paragraphs (7) through (9) |
| Article 107, paragraph (1) of the pre-amendment Defined-Benefit Corporate Pension Act | that it is an employees' pension Fund | that it is a surviving employees' pension Fund prescribed in Article 3, item (xi) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013) (hereinafter referred to as an "employees' pension Fund") |
| Article 107, paragraph (3) and Article 110-2, paragraph (2) of the pre-amendment Defined-Benefit Corporate Pension Act | three-quarters | two-thirds |
| Article 113, paragraph (2) of the pre-amendment Defined-Benefit Corporate Pension Act | monies collected by the government from an Association dissolved pursuant to the provisions of Article 85-2 | premiums under the provisions of |
| Article 87, paragraph (6) | Article 87 (excluding paragraph (6)) | |
| apply | apply. In this case, the phrase "14.6% per annum (or 7.3% per annum for the period from the day after the due date until the last day in the three-month period thereafter)" in Article 87, paragraph (1) of that Act is deemed to be replaced with "14.6% per annum" |
前項の規定によりなおその効力を有するものとされた同項各号に掲げる規定を適用する場合においては、次の表の上欄に掲げる規定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に読み替えるものとする。
| 改正前厚生年金保険法第八十一条の三第一項 | 厚生年金基金 | 公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号。以下「平成二十五年改正法」という。）附則第三条第十一号に規定する存続厚生年金基金（以下「厚生年金基金」という。） |
| 改正前厚生年金保険法第八十一条の三第二項 | 第百三十九条第七項又は第八項（これらの規定を同条第九項において準用する場合を含む。以下この項において同じ。） | 第百三十九条第七項から第九項まで |
| 同条第七項又は第八項 | 同条第七項各号に定める月、同条第八項に規定する月又は同条第九項 | |
| 係るもの | 係るもの（同条第七項又は第八項に規定する申出に係る加入員であつてその育児休業等（加入員が連続する二以上の育児休業等をしている場合（これに準ずる場合として厚生労働省令で定める場合を含む。）は、その全部を一の育児休業等とみなす。以下同じ。）の期間が一月以下である者については、標準報酬月額に係る部分に限る。） | |
| 改正前厚生年金保険法第八十五条の三 | 厚生年金基金又は企業年金連合会 | 厚生年金基金 |
| 改正前厚生年金保険法第百十五条第一項第十二号 | 解散 | 解散（平成二十五年改正法附則第十九条第九項の規定による解散を含む。第百四十五条第一項第三号及び第百七十九条第五項を除き、以下同じ。） |
| 改正前厚生年金保険法第百三十条第五項 | 企業年金連合会 | 平成二十五年改正法附則第三条第十三号に規定する存続連合会（以下「企業年金連合会」という。）又は同条第十五号に規定する連合会 |
| 改正前厚生年金保険法第百三十一条第一項第二号 | 第四十三条第三項 | |
| 改正前厚生年金保険法第百三十一条第二項 | 申出をした者に | 申出（ |
| 申出 | ||
| 改正前厚生年金保険法第百三十 | ||
| 申出 | ||
| 改正前厚生年金保険法第百三十二条第四項 | 申出 | 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。）又は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第四十四条の三第五項の規定により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。） |
| 改正前厚生年金保険法第百三十二条第五項 | とする | とし、第七十八条の二十一の二第三項の規定により死亡被保険者（同条第一項に規定する死亡被保険者をいう。）の死別配偶者（同条第一項に規定する死別配偶者をいう。）の標準報酬月額及び標準賞与額の改定が行われた場合における第二項の規定の適用については、同項中「各月の標準報酬月額」とあるのは「各月の第七十八条の二十一の二第三項の規定による改定前の標準報酬月額」と、「標準賞与額」とあるのは「第七十八条の二十一の二第三項の規定による改定前の標準賞与額」とする |
| 改正前厚生年金保険法第百三十三条 | 申出 | 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。）又は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第四十四条の三第五項の規定により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。） |
| 改正前厚生年金保険法第百三十三条の二第二項 | 第四十四条の三第四項 | 第四十四条の三第四項（第四十四条の四第二項において準用する場合を含む。） |
| 申出 | 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。次項において同じ。）又は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第四十四条の三第五項の規定により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。次項において同じ。） | |
| 改正前厚生年金保険法第百三十三条の二第三項 | 申出 | 申出又は第四十四条の四第一項の規定による申出 |
| 改正前厚生年金保険法第百三十八条第六項 | 解散する場合 | 第百四十五条第一項又は平成二十五年改正法附則第十九条第九項の規定により解散する場合 |
| 年金給付等積立金の額 | 平成二十五年改正法附則第十一条第一項に規定する年金給付等積立金の額 | |
| 改正前厚生年金保険法第百三十九条第七項 | 第九項において準用するこの項の規定の適用を受けている産前産後休業をしている | 第九項の規定の適用を受けている |
| その育児休業等を開始した日の属する月からその育児休業等が終了する日の翌日が属する月の前月までの期間 | 次の各号に掲げる場合の区分に応じ、当該各号に定める月 | |
| を免除する。 | （その育児休業等の期間が一月以下である者については、標準報酬月額に係る免除保険料額に限る。次項及び次条第八項において同じ。）を免除する。 一 その育児休業等を開始した日の属する月とその育児休業等が終了する日の翌日が属する月とが異なる場合 その育児休業等を開始した日の属する月からその育児休業等が終了する日の翌日が属する月の前月までの月 二 その育児休業等を開始した日の属する月とその育児休業等が終了する日の翌日が属する月とが同一であり、かつ、当該月における育児休業等の日数として厚生労働省令で定めるところにより計算した日数が十四日以上である場合 当該月 | |
| 改正前厚生年金保険法第百三十九条第八項 | 次項において準用するこの項の規定の適用を受けている産前産後休業をしている | 次項の規定の適用を受けている |
| その育児休業等を開始した日の属する月からその育児休業等が終了する日の翌日が属する月の前月までの期間 | 前項各号に掲げる場合の区分に応じ、それぞれ当該各号に定める月 | |
| 改正前厚生年金保険法第百三十九条第九項 | 加入員が産前産後休業をしている場合においては、前二項の規定を準用する。この場合において、必要な技術的読替えは、政令で定める。 | 産前産後休業をしている加入員を使用する設立事業所の事業主が、厚生労働省令の定めるところにより基金に申出をしたときは、第一項及び第二項の規定にかかわらず、その産前産後休業を開始した日の属する月からその産前産後休業が終了する日の翌日が属する月の前月までの期間に係る掛金のうち、次の各号に掲げる加入員の区分に応じ、当該各号に定める額を免除する。 一 加入員（第百二十九条第二項に規定する加入員を除く。） 免除保険料額 二 第百二十九条第二項に規定する加入員 免除保険料額に前条第四項に規定する割合を乗じて得た額 |
| 改正前厚生年金保険法第百四十条第八項 | その育児休業等を開始した日の属する月からその育児休業等が終了する日の翌日が属する月の前月までの期間 | 同条第八項に規定する月 |
| 前条第八項の | 同条第八項の | |
| 改正前厚生年金保険法第百四十条第十項 | 前条第九項において準用する同条第八項 | 前条第九項 |
| 「前条第八項の」とあるのは「同条第九項において準用する同条第八項の」と | 「同条第八項に規定する月」とあるのは「同条第九項に規定する期間」と、「同条第八項の」とあるのは「同条第九項の」と | |
| 改正前厚生年金保険法第百四十二条第一項、第百四十三条第一項並びに第百四十四条の二第二項及び第四項 | 四分の三 | 三分の二 |
| 改正前厚生年金保険法第百四十四条の五第四項 | 解散した基金は | 第百四十五条第一項又は平成二十五年改正法附則第十九条第九項の規定により解散した基金は |
| 第百四十七条第四項 | 平成二十五年改正法附則第三十四条第四項 | |
| 残余財産（ | 残余財産（附則第五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改正前厚生年金保険法 | |
| 改正前厚生年金保険法第百四十五条第一項第一号 | 四分の三 | 三分の二 |
| 改正前厚生年金保険法第百四十六条 | 解散したとき | 前条第一項又は平成二十五年改正法附則第十九条第九項の規定により解散したとき |
| 解散した日 | 当該解散した日 | |
| 改正前厚生年金保険法第百四十六条の二、第百四十七条の五第二項並びに第百四十八条第一項、第三項及び第四項 | 解散した | 第百四十五条第一項又は平成二十五年改正法附則第十九条第九項の規定により解散した |
| 改正前厚生年金保険法第百七十条第一項 | 二年 | これらを行使することができる時から二年 |
| 五年を経過したとき | その支給すべき事由が生じた日から五年を経過したとき、当該年金たる給付を受ける権利に基づき支払期月ごとに支払うものとされる年金たる給付の支給を受ける権利は、当該日の属する月の翌月以降に到来する当該年金たる給付の支給に係る支払期月の翌月の初日から五年を経過したとき | |
| 改正前厚生年金保険法第百七十条第三項 | 民法第百五十三条の規定にかかわらず、時効中断 | 時効の更新 |
| 改正前厚生年金保険法第百七十三条及び第百七十三条の二 | 基金又は連合会 | 基金 |
| 改正前厚生年金保険法第百七十六条第一項 | 基金及び連合会 | 基金 |
| 第百三十条第五項又は第百五十九条第七項 | 第百三十条第五項 | |
| 改正前厚生年金保険法第百七十六条第二項 | 基金及び連合会 | 基金 |
| 改正前厚生年金保険法第百七十六条の二第一項 | 基金（第百十一条第一項若しくは | 基金（ |
| 含む。）又は連合会 | 含む。） | |
| 署名押印した | 記名した | |
| 改正前厚生年金保険法第百七十七条 | 基金及び連合会 | 基金 |
| 改正前厚生年金保険法第百七十七条の二第一項 | 加入員 | 加入員及び加入員以外の者であつて基金が年金たる給付又は一時金たる給付の支給義務を負つているもの |
| 改正前厚生年金保険法第百七十八条第一項 | 基金又は連合会 | 基金 |
| 基金若しくは連合会 | 基金 | |
| 改正前厚生年金保険法第百七十九条第一項 | 基金若しくは連合会 | 基金 |
| 改正前厚生年金保険法第百七十九条第二項 | 基金又は連合会 | 基金 |
| 改正前厚生年金保険法第百七十九条第三項 | 基金若しくは連合会 | 基金 |
| 基金又は連合会 | 基金 | |
| 改正前厚生年金保険法第百七十九条第四項 | 基金又は連合会 | 基金 |
| 改正前厚生年金保険法第百八十条の二 | 厚生年金基金又は企業年金連合会 | 基金 |
| 改正前厚生年金保険法附則第三十二条第一項 | 四分の三 | 三分の二 |
| 改正前厚生年金保険法附則第三十二条第二項第三号 | 第百三十九条第七項及び第八項（これらの規定を同条第九項において準用する場合を含む。） | 第百三十九条第七項から第九項まで |
| 改正前確定給付企業年金法第百七条第一項 | が厚生年金基金 | が公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号）附則第三条第十一号に規定する存続厚生年金基金（以下「厚生年金基金」という。） |
| 改正前確定給付企業年金法第百七条第三項及び第百十条の二第二項 | 四分の三 | 三分の二 |
| 改正前確定給付企業年金法第百十三条第二項 | 第八十五条の二の規定により政府が解散した連合会から徴収する徴収金 | の規定による保険料 |
| 第八十七条第六項 | 第八十七条（第六項を除く。） | |
| 適用する | 適用する。この場合において、同法第八十七条第一項中「年十四・六パーセント（当該納期限の翌日から三月を経過する日までの期間については、年七・三パーセント）」とあるのは、「年十四・六パーセント」とする |