Search

Search provisions, jump to a law or an article

on 1 October 2029, in 3 years

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

4 provisions changed · 17 provisions removed · 2 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 6 · (Applicable Place of Business)第六条（適用事業所）

Read it in the amended law
  • ChangedArticle 6, paragraph (1), item (i)

    a place of business or office for the types of business set forth in the following, at which five or more persons are regularly employed:;

    次に掲げる事業の事業所又は事務所であつて、常時五人以上の従業員を使用するもの事業所

  • RemovedArticle 6, paragraph (1), item (i), (a)

    the business of manufacturing, processing, selecting, packing, repairing, or dismantling goods;

    物の製造、加工、選別、包装、修理又は解体の事業

  • RemovedArticle 6, paragraph (1), item (i), (b)

    the business of civil engineering or architecture; the business of constructing, remodeling, preserving, repairing, altering, demolishing, or dismantling structures, or of preparing to do so;

    土木、建築その他工作物の建設、改造、保存、修理、変更、破壊、解体又はその準備の事業

  • RemovedArticle 6, paragraph (1), item (i), (c)

    the business of mining or quarrying minerals;

    鉱物の採掘又は採取の事業

  • RemovedArticle 6, paragraph (1), item (i), (d)

    the business of generating, transmitting, or supplying electric or other motive power;

    電気又は動力の発生、伝導又は供給の事業

  • RemovedArticle 6, paragraph (1), item (i), (e)

    the business of transporting freight or passengers;

    貨物又は旅客の運送の事業

  • RemovedArticle 6, paragraph (1), item (i), (f)

    the business of loading or unloading freight;

    貨物積卸しの事業

  • RemovedArticle 6, paragraph (1), item (i), (g)

    the business of incineration, sanitation, or animal slaughter;

    焼却、清掃又はと殺の事業

  • RemovedArticle 6, paragraph (1), item (i), (h)

    the business of selling or distributing goods;

    物の販売又は配給の事業

  • RemovedArticle 6, paragraph (1), item (i), (i)

    financial or insurance services;

    金融又は保険の事業

  • RemovedArticle 6, paragraph (1), item (i), (j)

    the business of storing or leasing goods;

    物の保管又は賃貸の事業

  • RemovedArticle 6, paragraph (1), item (i), (k)

    intermediary brokerage services;

    媒介周旋の事業

  • RemovedArticle 6, paragraph (1), item (i), (l)

    the business of collections, guidance, or advertising;

    集金、案内又は広告の事業

  • RemovedArticle 6, paragraph (1), item (i), (m)

    education, research, or investigative services;

    教育、研究又は調査の事業

  • RemovedArticle 6, paragraph (1), item (i), (n)

    medical treatment, midwifery, and other medical services;

    疾病の治療、助産その他医療の事業

  • RemovedArticle 6, paragraph (1), item (i), (o)

    communications or news services;

    通信又は報道の事業

  • RemovedArticle 6, paragraph (1), item (i), (p)

    social welfare services specified by the Social Welfare Act (Act No. 45 of 1951) and offenders' rehabilitation services specified by the Offenders' Rehabilitation Services Act (Act No. 86 of 1995).

    社会福祉法（昭和二十六年法律第四十五号）に定める社会福祉事業及び更生保護事業法（平成七年法律第八十六号）に定める更生保護事業

  • RemovedArticle 6, paragraph (1), item (i), (q)

    a business that performs work relating to law or accounting which attorneys, certified public accountants, or other persons specified by Cabinet Order are to perform pursuant to the provisions of laws and regulations.

    弁護士、公認会計士その他政令で定める者が法令の規定に基づき行うこととされている法律又は会計に係る業務を行う事業

  • ChangedArticle 6, paragraph (1), item (ii)

    a place of business or office of the national government, a local government, or a corporation, where persons are regularly employed, other than one that is also set forth in the preceding item.

    前号に掲げるもの事業所のほか、常時従業員を使用する国、地方公共団体又は法人の事業所又は事務所であつて、常時従業員を使用するもの

Article 100-5 · (Delegation of Authority to the Minister of Finance)第百条の五（財務大臣への権限の委任）

Read it in the amended law
  • ChangedArticle 100-5, paragraph (6)

    The Commissioner of the National Tax Agency, as prescribed by Cabinet Order, may delegate the whole or a part of the authority that has been delegated thereto pursuant to the provisions of the preceding paragraph to the commissioner of the regional taxation bureaucommissioner with jurisdiction over the locality of the place of business or office of a person obligated to pay.

    国税庁長官は、政令で定めるところにより、前項の規定により委任された権限の全部又は一部を納付義務者の事業所又は事務所の所在地を管轄する国税局長に委任することができる。

  • ChangedArticle 100-5, paragraph (7)

    The commissioner of a regional taxation bureaucommissioner, as prescribed by Cabinet Order, may delegate the whole or a part of the authority that has been delegated thereto pursuant to the provisions of the preceding paragraph to the district director of the tax office with jurisdiction over the locality of the place of business or office of a person obligated to pay.

    国税局長は、政令で定めるところにより、前項の規定により委任された権限の全部又は一部を納付義務者の事業所又は事務所の所在地を管轄する税務署長に委任することができる。

2 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 18 · Transitional Measures Concerning Applicable Places of Business under Employees' Pension Insurance附則第十八条（厚生年金保険の適用事業所に関する経過措置）

Read it in the amended law
  • AddedSupplementary Provisions, Article 18, paragraph (1)

    With respect to a place of business or office that exists at the time of enforcement of the provisions set forth in Article 1, paragraph (1), item (xiv) of the Supplementary Provisions and that is of a business other than the businesses set forth in Article 6, paragraph (1), item (i), (a) through (q) of the Employees' Pension Insurance Act prior to the amendment by the provisions of Article 4 (limited to the amending provision set forth in Article 1, paragraph (1), item (xiv) of the Supplementary Provisions; the same applies hereinafter in this Article) (excluding a place of business or office that falls under Article 6, paragraph (1), item (ii) of the Employees' Pension Insurance Act prior to the amendment), the provisions then in force continue to govern for the time being, notwithstanding Article 6, paragraph (1) of the Employees' Pension Insurance Act as amended by the provisions of Article 4 (referred to as the "post-item (xiv) amendment Employees' Pension Insurance Act" in Article 23, paragraph (1) and Article 26 of the Supplementary Provisions). In this case, for the purpose of applying the provisions of Article 6, paragraph (3) of the Employees' Pension Insurance Act, the words set forth in the upper column of the following table in that paragraph are deemed to be replaced with the words set forth in the lower column of that table.

    An employer with a place of business other than as referred to in paragraph (1) may make the place of business an applicable place of business with the approval of the Minister of Health, Labour and Welfare.An employer with a place of business other than as referred to in paragraph (1), or with a place of business of a business other than the businesses set forth in paragraph (1), item (i), (a) through (q) as it was prior to the amendment by the provisions of Article 4 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 (Act No. 74 of 2025; hereinafter referred to in this paragraph as the "2025 Amendment Act") (limited to the amending provision set forth in Article 1, paragraph (1), item (xiv) of the Supplementary Provisions of the 2025 Amendment Act; the same applies hereinafter in this paragraph) that exists at the time of enforcement of the provisions set forth in Article 1, paragraph (1), item (xiv) of the Supplementary Provisions of the 2025 Amendment Act, at which five or more employees (excluding persons who fall under any of the following items) are regularly employed (excluding a place of business or office that falls under paragraph (1), item (ii) as it was prior to the amendment by the provisions of Article 4 of the 2025 Amendment Act), may make the place of business an applicable place of business with the approval of the Minister of Health, Labour and Welfare. (i) a person who falls under any of Article 12, items (i) through (iv); (ii) a part-time worker whose scheduled working hours per week are less than three-quarters of the scheduled working hours per week of ordinary workers prescribed in Article 12, item (v) who are employed at the same place of business (hereinafter in this item and the following item referred to simply as "ordinary workers") (part-time worker meaning a person whose scheduled working hours per week are shorter than the scheduled working hours per week of ordinary workers employed at the same place of business, and excluding a person to whom the provisions of Article 12 (limited to the part pertaining to item (v)) do not apply pursuant to Article 16 of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. to Strengthen, etc. the Financial Basis and Minimum Guarantee Function of the Public Pension System (Act No. 62 of 2012); the same applies in the following item); (iii) a part-time worker whose prescribed working days per month are less than three-quarters of the prescribed working days per month of ordinary workers employed at the same place of business.

    附則第一条第一項第十四号に掲げる規定の施行の際現に存する第四条の規定（同号に掲げる改正規定に限る。以下この条において同じ。）による改正前の厚生年金保険法第六条第一項第一号イからレまでに掲げる事業以外の事業の事業所又は事務所（同項第二号に該当する事業所又は事務所を除く。）については、当分の間、第四条の規定による改正後の厚生年金保険法（附則第二十三条第一項及び第二十六条において「第十四号改正後厚年法」という。）第六条第一項の規定にかかわらず、なお従前の例による。この場合において、厚生年金保険法第六条第三項の規定の適用については、同項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句に読み替えるものとする。

    事業所の事業主は、厚生労働大臣の認可を受けて、当該事業所を適用事業所とすることができる。事業所又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。以下この項において「令和七年改正法」という。）附則第一条第一項第十四号に掲げる規定の施行の際現に存する令和七年改正法第四条（同号に掲げる改正規定に限る。以下この項において同じ。）の規定による改正前の第一項第一号イからレまでに掲げる事業以外の事業の事業所であつて、常時五人以上の従業員（次の各号のいずれかに該当する者を除く。）を使用するもの（令和七年改正法第四条の規定による改正前の第一項第二号に該当する事業所又は事務所を除く。）の事業主は、厚生労働大臣の認可を受けて、当該事業所を適用事業所とすることができる。 一　第十二条第一号から第四号までのいずれかに該当する者 二　その一週間の所定労働時間が同一の事業所に使用される第十二条第五号に規定する通常の労働者（以下この号及び次号において単に「通常の労働者」という。）の一週間の所定労働時間の四分の三未満である短時間労働者（一週間の所定労働時間が同一の事業所に使用される通常の労働者の一週間の所定労働時間に比し短い者をいい、公的年金制度の財政基盤及び最低保障機能の強化等のための国民年金法等の一部を改正する法律（平成二十四年法律第六十二号）附則第十六条の規定により第十二条（第五号に係る部分に限る。）の規定が適用されない者を除く。次号において同じ。） 三　その一月間の所定労働日数が同一の事業所に使用される通常の労働者の一月間の所定労働日数の四分の三未満である短時間労働者

Supplementary Provisions, Article 26 · Transitional Measures Concerning the Scope of Employees under Employees' Pension Insurance附則第二十六条（厚生年金保険における従業員の範囲に関する経過措置）

Read it in the amended law
  • AddedSupplementary Provisions, Article 26, paragraph (1)

    For the purpose of applying the provisions of Article 6, paragraph (1), item (i) of the post-item (xiv) amendment Employees' Pension Insurance Act, for the time being, the word "persons" in that item is deemed to be replaced with "persons (excluding persons who fall under any of Article 12, items (i) through (iv), part-time workers whose scheduled working hours per week are less than three-quarters of the scheduled working hours per week of ordinary workers prescribed in Article 12, item (v) who are employed at the same place of business (hereinafter in this item referred to simply as 'ordinary workers') (part-time worker meaning a person whose scheduled working hours per week are shorter than the scheduled working hours per week of ordinary workers employed at the same place of business; the same applies hereinafter in this item), and part-time workers whose prescribed working days per month are less than three-quarters of the prescribed working days per month of ordinary workers employed at the same place of business (excluding a person to whom the provisions of Article 12 (limited to the part pertaining to item (v)) do not apply pursuant to Article 16 of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. to Strengthen, etc. the Financial Basis and Minimum Guarantee Function of the Public Pension System (Act No. 62 of 2012)); the same applies hereinafter)".

    第十四号改正後厚年法第六条第一項第一号の規定の適用については、当分の間、同号中「従業員」とあるのは、「従業員（第十二条第一号から第四号までのいずれかに該当するもの又はその一週間の所定労働時間が同一の事業所に使用される同条第五号に規定する通常の労働者（以下この号において単に「通常の労働者」という。）の一週間の所定労働時間の四分の三未満である短時間労働者（一週間の所定労働時間が同一の事業所に使用される通常の労働者の一週間の所定労働時間に比し短い者をいう。以下この号において同じ。）若しくはその一月間の所定労働日数が同一の事業所に使用される通常の労働者の一月間の所定労働日数の四分の三未満である短時間労働者（公的年金制度の財政基盤及び最低保障機能の強化等のための国民年金法等の一部を改正する法律（平成二十四年法律第六十二号）附則第十六条の規定により第十二条（第五号に係る部分に限る。）の規定が適用されない者を除く。）を除く。以下同じ。）」とする。